Kualitas Laporan Keuangan, Asimetri Informasi dan Efisiensi Investasi

Umiyati, Indah

doi:10.20961/jab.v17i1.209

Cited by 6 publications

(6 citation statements)

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“…Potentially, the students have the ability to have better achievements, but the implementation of learning that is not appropriate results in not achieving the objectives of learning. Based on Umiyati's research, learning achievement is influenced by external and internal factors [23,24] , the percentage of external factors that cause learning difficulties of the students of X6 class; one of which is a teaching method with a percentage of 27.76%, which will trigger internal factors, one of which is interest in learning with a percentage of 50.35% [22] . The lecturing method applied by the teacher as the information provider (teacher centered) makes the teacher the authority in learning, thus limiting the involvement of students in learning.…”

Section: Resultsmentioning

confidence: 99%

An Identification of Students’ Responses Towards the Implementation of Biological Learning to Answer the Challenges of Educators in The Industrial Revolution 4.0 Era

Sartika¹,

Advinda²

2020

Proceedings of the International Conference on Biology, Sciences and Education (ICoBioSE 2019)

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Changes in the world are now entering the era of industrial revolution 4.0 (IR 4.0) where information technology has become the basis in human life. Based on the initial evaluation, Indonesia is estimated as a country with high potential in facing IR 4.0. Nevertheless, education 4.0 is a response to the needs of IR 4.0. One of the challenges of educators in the IR 4.0 era was being able to innovate creatively in the implementation of learning. This study aims at identifying students' responses to the implementation of Bilogical learning. The subjects of this study consisted of 30 students of XI MIPA 7 Class of SMAN 1 Pariaman. Based on the results of the study, there were 73.33% of the students who were happy if the teacher did not come; 69.16% of the students had difficulty understanding the material taught by the teachers; only 27.50% of the students agreed if the teacher only used the lecturing method in teaching. The low innovation and creativity of the teachers in designing learning resulted in low interest in learning that would have an impact on student learning outcomes. Therefore, the identification of the students' responses to the implementation of biological learning was done to answer the challenges of educators in the industrial revolution 4.0 era.

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Section: Resultsmentioning

confidence: 99%

An Identification of Students’ Responses Towards the Implementation of Biological Learning to Answer the Challenges of Educators in The Industrial Revolution 4.0 Era

Sartika¹,

Advinda²

2020

Proceedings of the International Conference on Biology, Sciences and Education (ICoBioSE 2019)

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“…Reliable financial reports increase the ability of shareholders to monitor the investment activities of managers thereby reducing the possibility of moral hazard. (Umiyati, 2017). Meanwhile, adverse selection occurs due to inadequate information possessed by investors when making stock trading.…”

Section: Agency Theorymentioning

confidence: 99%

The Effect of Business Strategy, Managerial Ability, Multiple Large Shareholders, and Earnings Management on Investment Efficiency

Sopacua,

Butar

2023

Pusat Pengkajian dan Pengembangan Akuntansi

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Companies often withhold or reject projects that generate net present value. As a result, investment decisions are not optimal and lead to lower investment efficiency. This study examines the effect of business strategy, managerial ability, multiple large shareholders, and earnings management on investment efficiency. The sample was selected from companies listed on the Indonesia Stock Exchange for 2019-2021. Financial and insurance industry companies were excluded because they have different accrual characteristics. Several control variables are added to the regression model. The results show that business strategy is associated with investment efficiency. In contrast, managerial ability, multiple large shareholders, and earnings management have no effects on investment efficiency. As for control variables, operating cash flow, debt-to-equity ratio, firm size, and return on assets are associated with investment efficiency.

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“…As a result, there are concerns that the state may not exercise proper control over the business, which could ultimately result in poor management. This must be seen from the choices made differently for this situation influenced by political interests (Umiyati, 2017).…”

Section: Theoretical Studies 1 Agency Theorymentioning

confidence: 99%

Increasing Investment Effectiveness In State-Owned Companies In Indonesia By Implementing Measurable And Careful Risk Management

Vidiola

2023

ajosh

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State-owned enterprises' (SOEs) performance is currently under increasing pressure. SOEs are businesses that the government controls, at least with a majority stake, in particular fields that typically concern public interests. The purpose of this study is to investigate how investment efficiency in Indonesian state-owned enterprises is affected by the implementation of precise and measurable risk management. The information utilized is board information from 25 non-monetary SOEs recorded on the Indonesia Stock Trade during the 2013-2018 period. The panel regression method is used for testing, and it was found that the joint implementation of risk management has a significant impact on investment efficiency. Linear regression is used in this study's quantitative research approach. Financial reports from non-financial SOEs that were listed on the Indonesia Stock Exchange between 2013 and 2018 were used as the data. The processed data from this study indicate that the implementation of risk management in non-financial SOEs in Indonesia between 2013 and 2018 has a significant impact on investment efficiency. The commitment to execute SOE risk the executives requires the board to deal with having choices to channel business decisions put forth to stay away from unprofitable attempts

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Kualitas Laporan Keuangan, Asimetri Informasi dan Efisiensi Investasi

Cited by 6 publications

References 0 publications

An Identification of Students’ Responses Towards the Implementation of Biological Learning to Answer the Challenges of Educators in The Industrial Revolution 4.0 Era

An Identification of Students’ Responses Towards the Implementation of Biological Learning to Answer the Challenges of Educators in The Industrial Revolution 4.0 Era

The Effect of Business Strategy, Managerial Ability, Multiple Large Shareholders, and Earnings Management on Investment Efficiency

Increasing Investment Effectiveness In State-Owned Companies In Indonesia By Implementing Measurable And Careful Risk Management

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