Suchergebnisse

Tujuan penelitian ini adalah menguji pengaruh koneksi politik terhadap kinerja perusahaan dan untuk menyelidiki leverage sebagai moderator dari hubungan kausal tersebut. Indonesia sebagai salah satu negara berkembang memberikan setting penelitian yang sesuai untuk penelitian ini. Penelitian menggunakan sampel 471 perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia untuk tahun 2014-2017 dengan observasi 1.884 tahun perusahaan. Kinerja perusahaan terbagi menjadi dua indikator, yaitu ROA sebagai proksi kinerja akuntansi dan Tobins'Q sebagai proksi kinerja pasar. Pengkuruan koneksi politik dihitung dengan jumlah pejabat yang terkoneksi secara politik di sebuah perusahaan. Leverage dihitung total kewajiban pada akhir tahun dibagi total aset pada akhir tahun. Hasil penelitian berdasarkan uji regresi data panel menunjukkan bahwa koneksi politik menurunkan kinerja pasar dan akuntansi perusahaan. Lebih lanjut, hasil secara empiris menunjukkan bahwa leverage memperkuat dampak koneksi politik terhadap kinerja perusahaan. Studi ini memberikan kontribusi dengan menambahkan bukti empiris tentang penerapan teori keagenan untuk menyelidiki pengaruh koneksi politik terhadap kinerja perusahaan dalam konteks Indonesia sebagai negara berkembang. ; This study seeks to examine the impact of political connections on firms' performance and the moderating role of leverage on this causal relationship. As an emerging country, Indonesia offers an interesting research setting for this research. Our sample is 471 Indonesian publicly listed firms in 2014–2017, yielding 1,884 firm-year observations. This study uses two indicators as the proxies for firms' performance: accounting (ROA) and market performance (Tobins'Q). We operationalize political connections with the number of politically connected officials in a firm. Leveraged is measured by dividing total liabilities by total assets at the end of the year. Based on the panel data regression test, our results demonstrate that political connections decrease firms' market and ...

Metode digunakan guru dalam Proses Belajar Mengajar (PBM) di SDN Rejowinangun terkesan sangat kaku, kurang fleksibel, kurang demokratis, dan guru cenderung lebih dominan. Metode Resitasi memberikan kebebasan anak untuk belajar secara mandiri, yang lebih merangsang siswa untuk untuk belajar lebih banyak, baik pada waktu di kelas maupun di luar kelas. Metode ini dapat membuat siswa bergairah dalam belajar karena kegiatan belajar dilakukan dengan berbagai variasi sehingga tidak membosankan. Proses pembelajaran kelas V Sekolah Dasar Negeri Rejowinangun Kecamatan / Kabupaten Trenggalek, masih mengunakan metode konvensional yaitu metode ceramah. Akibatnya nilai hasil ulangan harian sebelum metode resitasi diterapkan 80% dari 15 siswa kelas V Sekolah Dasar Negeri Rejowinangun Kecamatan / Kabupaten Trenggalek masih di bawah KKM (di bawah nilai 70). Ditunjukkan ada peningkatan prestasi belajar pada siklus I 5 siswa atau 33,33 % belum tuntas, 66,67 % tuntas dari 15 siswa, siklus II 100 % tuntas dari 15 siswa. Rata-rata ulangan tiindakan siklus I 59,33, siklus II 70. Ketuntasan secara klasikal siklus I 66,67%, sedangkan sikus II 100%.

The aim of the research is to find empirical evidence of the impact of political ties on the management of actual earnings in the Indonesian financial industry. Earnings management in this study is measured by real earnings management, namely abnormal CFO and abnormal discretionary expense, as well as the value of Allowance for Impairment Losses (CKPN). The research sample is 98 companies that are members of the financial industry listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 294 observations. This research used the panel data regression analysis technique. The results showed that the politically connected board of commissioners had a positive effect on earnings management as measured by abnormal CFO and CKPN, but had no effect on earnings management as measured by abnormal discretionary expense. Meanwhile, the politically connected board of directors was found to have no effect on earnings management, either as measured by abnormal CFO, abnormal discretionary expense, or CKPN. This research provides additional empirical evidence that is advantagoues for several parties such as companies, investors and regulators regarding the consideration of political connected council that have a negative effect on earnings management. The results of this study support the agency theory that political connections increase agency problems through earnings management practices.

This study aims to analyze the effect of political connections on earnings management practices in manufacturing companies. The sample of this study was 153 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 459 observations. Earnings management in this study was measured by real earnings management, namely abnormal CFO, abnormal discretionary expense, and abnormal production. Political connection is measured by the number of boards in the company, both the board of directors and the board of commissioners, who are politically connected. The research hypotheses were tested using panel data regression analysis techniques. The results showed that the politically connected board of commissioners has a positive effect on earnings management as measured by abnormal discretionary expense and a negative effect through the measurement of abnormal production. Politically connected board of commissioners has no effect on earnings management through abnormal measurement of CFO. Meanwhile, the politically connected board of directors was found to have no effect on earnings management, either by measuring abnormal CFO, abnormal discretionary expense, or abnormal production. The research findings confirm the application of agency theory that political connections within the company, especially politically connected boards, affect the company's earnings management practices

Industri perbankan di Indonesia semakin berkembang dan berpengaruh baik pada kemajuan negara. Hal-hal penting yang dapat meningkatkan pendapatan bank, diantaranya simpanan bank, pengkreditan, dan risiko kredit yang perlu diperhitungkan. Faktor lingkungan eksternal, seperti lingkungan politik juga berpengaruh terhadap kemajuan bank. Maka dari itu, penelitian ini bertujuan untuk mengetahui bagaimana pengaruh dewan terkoneksi politik terhadap tingkat kredit, tingkat simpanan dan risiko kredit di perbankan Indonesia. Populasi dalam penelitian ini adalah 44 perbankan di BEI pada tahun 2017-2019. Pemilihan sampel pada penelitian ini menggunakan purposive sampling dan diperoleh 41 perbankan. Penelitian ini menggunakan teknik analisis regresi data panel dan diolah menggunakan eviews 10. Hasil penelitian menunjukkan dewan komisaris terkoneksi politik tidak berpengaruh terhadap tingkat simpanan, tingkat kredit maupun tingkat risiko kredit perbankan. Sementara itu, dewan direksi terkoneksi politik ditemukan berpengaruh positif terhadap tingkat kredit dan berpengaruh negatif terhadap risiko kredit namun ditemukan tidak berpengaruh terhadap tingkat simpanan.

The purpose of this research is to find out whether sticky cost behavior occurs in the banking industry in Indonesia and whether government ownership can influence the level of sticky cost. Sticky cost occurs if there is a cost change when income increases more than the cost change when income decreases. The rural banks (Bank Perkreditan Rakyat - BPR) of Central Java are used as the object of this research with 159 banks taken for the sample. The data used in this research is regional government BPR financial reports from 2009-2012, which are obtained from the Bank of Indonesia official website. These research variables cover cost log as the dependent variable, and income log, income dummy log, and regional government BPR income dummy log as independent variables. A dual linear regression technique is used in this research. These research results reveal that there is no sticky cost in regional government BPR. In spite of this, the research results confirm that the regency government-owned BPR have higher sticky cost behavior than provincial government-owned BPR.

This study aims to determine the effect of politically connected boards on banking performance as measured in accounting performance and the banking market. This study is using quantitative method with the sample of 41 banking companies listed on the IDX during 2017-2019. The dependent variable in this study is banking performance which is reflected by banking accounting performance (ROA) and banking market performance (Tobin's Q). Meanwhile, the independent variables in this study are the number of politically connected boards, both boards of directors and commissioners. The control variables are company size, leverage, and managerial ownership. The hypothesis was tested by panel data regression. The test results found that politically connected boards have no influence on banking accounting performance, while politically connected boards have a negative effect on banking market performance

This study aims to examine the effect of related party transactions (RPTs) on banks' performance and investigates political connections as moderator in their causal relationship. Our sample is 40 Indonesian banks listed on the Indonesian Stock Exchange for the years 2013–2016 with 160 observations as panel data. Based on panel data regression test, our results demonstrate that account receivables-related RPTs have a positive effect on banks' profitability and its market performance (Tobin's Q), but there are consequences of high operating costs and the risk of non-performing loans. Banks receive more funds from their related parties (account payables-related RPTs), banks exhibit higher capital capability and lower market performance. Further, the political connection index in banks significantly affect banks' capability, liquidity, efficiency, and market value through RPTs. This result indicates that political connection strengthens the effects of RPTs on banks' performance. Although this study has limited information in determining political connections and has not considered macroeconomic conditions, these findings imply that political connection plays an important role in banks' performance in Indonesia.

This study aims to examine the effect of related party transactions (RPTs) on banks' performance and investigates political connections as moderator in their causal relationship. Our sample is 40 Indonesian banks listed on the Indonesian Stock Exchange for the years 2013-2016 with 160 observations as panel data. Based on panel data regression test, our results demonstrate that account receivables-related RPTs have a positive effect on banks' profitability and its market performance (Tobin's Q), but there are consequences of high operating costs and the risk of non-performing loans. Banks receive more funds from their related parties (account payables-related RPTs), banks exhibit higher capital capability and lower market performance. Further, the political connection index in banks significantly affect banks' capability, liquidity, efficiency, and market value through RPTs. This result indicates that political connection strengthens the effects of RPTs on banks' performance. Although this study has limited information in determining political connections and has not considered macroeconomic conditions, these findings imply that political connection plays an important role in banks' performance in Indonesia.

Jurnal Bisnis & Ekonomi, Vol. 9, No. 1, April 2011, p. 77 ; This research is testing whether managerial ownership, institutional ownership, and company's standard have any influence on the amount of Related Party Transaction (RPT) both in the case of payable and receivable account. The research uses the sample of 112 manufacture companies listed in BEI in 2008. RPT for payable account is counting by dividing the total payable account of related party with the total obligation, while the RPT for receivable account is counted by dividing the total receivable account of related party with the total asset. The variable of managerial ownership is counted from the portion of the stock the management owns, and the variable of , institutional owns, while the company's standard is proxied by the log total asset. The datas obtained is tested using doubled regression analysis. The result of the research shows that managerial ownership, institutional ownership, and company's standard collectively have a significant influence on the RPT of payable account. However, partially only the company's standard has a significant negative influence on the RPT of payable account. On the other hand, the result shows that managerial ownership, institutional ownership, and company's standard do not have any significant influence on the RPT of receivable account in both collectively and partially

This study aims to examine the effect of related party transactions (RPTs) on banks' performance and investigates political connections as moderator in their causal relationship. Our sample is 40 Indonesian banks listed on the Indonesian Stock Exchange for the years 2013–2016 with 160 observations as panel data. Based on panel data regression test, our results demonstrate that account receivables-related RPTs have a positive effect on banks' profitability and its market performance (Tobin's Q), but there are consequences of high operating costs and the risk of non-performing loans. Banks receive more funds from their related parties (account payables-related RPTs), banks exhibit higher capital capability and lower market performance. Further, the political connection index in banks significantly affect banks' capability, liquidity, efficiency, and market value through RPTs. This result indicates that political connection strengthens the effects of RPTs on banks' performance. Although this study has limited information in determining political connections and has not considered macroeconomic conditions, these findings imply that political connection plays an important role in banks' performance in Indonesia.

This study aims to examine the effect of related party transactions (RPTs) on banks' performance and investigates political connections as moderator in their causal relationship. Our sample is 40 Indonesian banks listed on the Indonesian Stock Exchange for the years 2013–2016 with 160 observations as panel data. Based on panel data regression test, our results demonstrate that account receivables-related RPTs have a positive effect on banks' profitability and its market performance (Tobin's Q), but there are consequences of high operating costs and the risk of non-performing loans. Banks receive more funds from their related parties (account payables-related RPTs), banks exhibit higher capital capability and lower market performance. Further, the political connection index in banks significantly affect banks' capability, liquidity, efficiency, and market value through RPTs. This result indicates that political connection strengthens the effects of RPTs on banks' performance. Although this study has limited information in determining political connections and has not considered macroeconomic conditions, these findings imply that political connection plays an important role in banks' performance in Indonesia.

In the agricultural sector of a region, only the best commodities can be favored to boost national economic sustainability. Therefore, the stakeholders need to formulate an effective marketing strategy to improve farmers' welfare. Marketing strategies were differently influenced by several factors ranging from geography, politics, and people's consumption patterns. This study compares the marketing strategies for leading agricultural commodities in Indonesia and Uzbekistan to obtain a new formula for marketing agricultural products. Uzbekistan is considered one of the countries in Central Asia that has a lot in common with Indonesia, especially in the agricultural sector, and vice versa. This study aims to develop a marketing strategy for superior regional commodities and see how significant the economic contribution of the Garut region is on a national scale. The method used Literature review. We also conducted a case study and field survey in the Garut region, one of the agriculture centers in Indonesia. The results also indicate that a marketing strategy can boost the economy of a certain area or up to a broad scope. It can be helpful for local governments and business entities to develop effective strategies to deal with the national economy and constant monitoring of farmer effectiveness.