Papers by Mu'minatus Sholichah
Akuntabilitas
This study aims to confirm the relationship between accounting conservatism and the financial per... more This study aims to confirm the relationship between accounting conservatism and the financial performance of companies in Indonesia in the 2019 period. Accounting conservatism is still debated between standard setters and accountants. The accountants argue that accounting conservatism is still needed to reduce the opportunistic behavior of managers. Meanwhile, accounting standard setters stated that accounting conservatism had an impact on biased financial statements. The research sample was selected with several criteria so that 564 companies were obtained. Panel data were analyzed by regression and the results showed that conservative accounting had an effect on Return On Assets (ROA). Accounting conservatism will reduce information asymmetry, which will reduce managers’ opportunistic behavior and increase investment efficiency and improve company performance. However, accounting conservatism has no effect on firm value (Tobin’s Q). Accounting conservatism will cause financial sta...
Jurnal Pengabdian Manajemen
Cooperatives are business entities consisting of individuals or legal entities that carry out the... more Cooperatives are business entities consisting of individuals or legal entities that carry out their activities based on the cooperative principle as a people's economic movement based on the principle of kinship. The purpose of Community Service is to develop and provide assistance to application programs for the preparation of financial reports. The application for preparing financial reports is made based on the Microsoft Excel application. Assistance is carried out by training certain operators or officers appointed by the cooperative management. The financial problems of small and medium enterprises and cooperatives can be minimized by preparing accrual-based financial reports. Accrual-based transactions will record all transactions when they occur, even though they are not directly related to cash. Sales and purchase transactions on credit will be recorded immediately when they occur. Thus, the financial condition becomes more orderly and orderly, and this is what happened ...
Journal Universitas Muhammadiyah Gresik Engineering, Social Science, and Health International Conference (UMGESHIC), 2021
The purpose of this study was to examine whether or not the influence of the independent variable... more The purpose of this study was to examine whether or not the influence of the independent variables of liquidity and asset structure on capital structure with firm size as a control variable. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) which is engaged in the consumer goods industry sector for the period 2017 to 2020. Research data collection is carried out by using documentation techniques on the sample company financial statement items. By using purposive sampling, the final sample size was 35 company. The research hypotheses were tested using multiple linear regression analysis Hypothesis test results. The results showed that the independent variable liquidity had a significant negative effect on capital structure. The independent variable of asset structure has no significant positive effect on capital structure. And the control variable firm size has no significant positive effect on capital structure.
International Journal of Emerging Research in Management and Technology, 2018
This study examines and analyzes the effect of divergence of opinion on long-term performance of ... more This study examines and analyzes the effect of divergence of opinion on long-term performance of stock post IPO with initial return control variable, firm size, offering size, reputation of underwriter and return on equity. The study was conducted using 2004-2013 data, with 157 IPO companies in Indonesia capital market. The test is done by using multiple linear regression. The results of this study found that the divergence of opinion has a positive effect on the long-term performance of post-IPO shares. This occurs in the long-term performance period of post-IPO shares with an abnormal cumulative measurement of return12 months, 24 months. The result of opinion divergence regression and variable of all control with long term performance of stock post IPO revealed significant result at period of 12 months and 36 months. By measuring the buy and hold of abnormal returns, the opinion regression divergence with the long-term performance of post-IPO shares is significant in the 12-month ...
Journal Universitas Muhammadiyah Gresik Engineering, Social Science, and Health International Conference (UMGESHIC), 2022
This study aims to examine and analyze the gender diversity of the Board of Directors on the comp... more This study aims to examine and analyze the gender diversity of the Board of Directors on the company's resource decisions and control variables of age, company size. The research sample used was 99 manufacturing companies in 2018 - 2019 listed on the Indonesia Stock Exchange, using the two-stage multiple linear regression analysis method. This study is included in the type of explanatory research, using secondary data. An important role in this research is to solve the nation's problems for stock investors and strength then the economy. The findings obtained from this study are gender diversity and decisions have no effect. The test results include the age and size of the company, the size of the company has an effect on investment decisions. While gender diversity and company performance in the first test have no effect.
Kehadiran reksa dana yang mulai marak pada 1996 memberikan kontribusi yang cukup berarti bagi per... more Kehadiran reksa dana yang mulai marak pada 1996 memberikan kontribusi yang cukup berarti bagi perkembangan pasar modal Indonesia. Kondisi krisis yang melanda Indonesia mulai pertengahan Juli 1997 mempengaruhi kinerja reksa dana. Penelitian ini mengkaji kinerja reksa dana di Indonesia dengan mengambil dimensi pendapatan dan risiko. Pendapatan reksa dana adalah pendapatan investasi pada reksa dana yang diperoleh dari capital gain/loss dan distribusi keuntungan dari masing-masing reksa dana. Risiko adalah variabilitas pendapatan yang dihasilkan oleh masing-masing reksa dana terhadap pendapatan rata-rata yang diukur dengan deviasi standar. Jenis reksa dana yang diteliti adalah reksa dana saham dan reksa dana pendapatan tetap pada kondisi normal dan kondisi ekonomi krisis. Metode yang digunakan dalam penelitian ini adalah statistik inferensial dengan katagori parametrik. Dalam penelitian ini sampel dipilih dengan metode purposive sampling. Pada kondisi ekonomi normal, sampel reksa dana s...
This study examines and analyzes the characteristic information and initial returns of the IPOs a... more This study examines and analyzes the characteristic information and initial returns of the IPOs associated with the long-term performance of post-IPO shares in the Indonesian capital market. The observations include initial return, firm size, age of company, offering size, reputation of underwriter, profitability of influence on long-term performance of post-IPO shares. This study was conducted data 2004-2013, with 157 companies IPO in Indonesia capital market. The test is done by using multiple linear regression. The results of this study indicate initial return, firm characteristics consisting of firm size, company age, and size of offer, underwriter reputation, and return on equity all have no significant effect on long-term performance of post-IPO stock with 12 month cumulative abnormal return. The age of the company negatively affects the cumulative abnormal return 24 months and the initial return has a negative effect of cumulative abnormal return of 36 months. With the measur...
JIATAX (Journal of Islamic Accounting and Tax)
This research examine the capital market reaction on earnings management. Agency conflict repres... more This research examine the capital market reaction on earnings management. Agency conflict represented by information asymetry caused earnings management. Managers have incentive to play accounting method and estimate to gain certain amount of earnings. Hereafter, investor have interest regarding their invesment decision. They rely on accounting information that represented in financial statement.Based on premise in Signalling Theory, we then hypothesized that investor would response any information addressed to them.Sample and population that used to test hypothesis taken from listed manufacturing company during 2015-2017. We documenting data from financial statement items. We obtain 40 manufacturing company that comply to purposive sampling requirement. We use simple regression to do data analysis. We found the empirical evidence that market reac the earnings management indication. There is empirical fact that cummulative abnormal return decreas when determinate by discret...
Poverty is a multidimensional problem that the approach to eradicate poverty must also be multidi... more Poverty is a multidimensional problem that the approach to eradicate poverty must also be multidimensional. The study aims to formulate a model of poverty alleviation in coastal fishing in the North Coast of East Java. Grounded research approach used to determine the causes, impacts and implications of poverty fishermen. The results showed that the main cause of poverty that occurred in the three districts in East Java's north coast is different from one another. In Gresik district, the major cause of poverty is law enforcements that do not support fishermen and overfishing. While Lamongan more due to low fish prices and capital problems. While in Tuban fishermen due to limited infrastructure and lazy and extravagant lifestyle of the fishermen. These differences lead to different coping strategies so that later can form a concept model of poverty alleviation North Coast fishermen in East Java.
JIATAX (Journal of Islamic Accounting and Tax)
Penelitian ini bertujuan untuk menguji pengaruh variabel ekonomi makro, profitabilitas dan ukuran... more Penelitian ini bertujuan untuk menguji pengaruh variabel ekonomi makro, profitabilitas dan ukuran perusahaan terhadap return saham pada perusahaan sektor perbankan di bursa efek indonesia. Return yang tinggi merupakan target yang ingin dicapai oleh para investor. Return saham dipengaruhi oleh faktor ekonomi makro dan faktor ekonomi mikro. Penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan dan keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2014-2016. Jumlah sampel awal terdiri dari 84 perusahaan, namun terdapat lima amatan yang teridentifikasi sebagai outlier sehingga dikeluarkan dari sampel yang kemudian dianalisis lebih lanjut. Teknik sampel yang digunakan adalah metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan model regresi berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji dengan menggunakan uji asumsi klasik. Hasil penelitian ini mengidentifikasikan bahwa ukuran pe...
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Papers by Mu'minatus Sholichah