Indonesia Conference Directory

Corresponding Author
Ahmad Yazid Bustomi

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to analyze the performance of PT Asuransi Ramayana Shariah Unit serving as by using balance scorecards that in terms of financial perspective, customers perspective, perspective of internal business process with the growth and learning perspective. A method of this research is descriptive quantitative. The data collected is primary and secondary data. Secondary data obtained from years financial report documentation 2016 - 2018. The primary data was obtained through the distribution of the questionnaire to customers and employees of a company. Performance measurement do with ascertaining the percentage of achievement each indicators every perspective and determine the total score the performance of the company Based on as many points right away the achievement of every indicator on masing-masing the perspectives of both out for their interests as well as the weighting of. The percentage of achievement obtained on the achievements indicators to reach the target of . The result showed that the PT Asuransi Ramayana Shariah Unit from the perspective of finance in 2016 - 2018, generally good and the ratio in the ner solvability activity is better than the standard size companies in Indonesia. It can be seen from the ratio of liquidity and rentabilitas then still under the default. The company from the perspective of a customers perspective learning and growth in 2016 - 2018 is good. Performance from the perspective of internal business process years 2016 - 2018, is good where the percentage have met the standards regulation no. 072/POJK.05/2016. So, we can conclude that the PT Asuransi Ramayana Shariah Unit seen from 4 perspective balance scorecard is good enough. Management needs to give special attention to the measurement of the poor or fairly good, and maintain an assessment of indicators to improve the performance year 2024 spin off to go

Keywords
Balance Scorecards; Performance; Spin Off

Topic
Management Accounting

Link: https://ifory.id/abstract/LAEdfFJ2Pctu

Corresponding Author
Aden Apandi

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to determine the performance of the Indonesia College of Economics (STEI) with balanced scorecard in a financial perspective, customer perspective, internal business process perspective and learning and development perspective.This research method is quantitative descriptive method. The object of this research is the STEI campus, with the sample selected using the purposive sampling method, namely by determining that the sample is the party that can provide information about the desired data. The sample of this study consists of the financial section for secondary data in the form of 2017 and 2018 financial statements for the financial perspective, while for the customer perspective is students, the sample for internal business process perspective is STEIs permanent and non-permanent lecturers and the learning and growth perspective is STEIs employees . This data analysis technique is common size and uses descriptive statistical methods, namely the validity and reliability tests used to test the research questionnaire.The results of this study indicate that the performance of STEI in a financial perspective is good because it has reached the target set, from the perspective of the customer that the performance of STEI is said to be good, this is seen from the average value of statement items on the customers perspective that shows the answers of student respondents tend to agree with the answers and have a good interpretation. While from the perspective of internal business processes STEI performance is said to be good, this can be seen from the average value of the question items on the perspective of internal business processes which show respondents answers tend to be answers agree and have good interpretations. As well as the learning perspective and the development of a good STEI performance, this can also be seen from the average value of the question items on the learning and growth perspective which shows the respondents answers tend to be the answers agree with and have good interpretations.

Keywords
Performance Measurement, Balanced Scorecard

Topic
Management Accounting

Link: https://ifory.id/abstract/FAb2RKtcyTWY

Corresponding Author
Listya Ningrum

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
　　　　This study aims to examine the effect of Non Performing Loans (NPL), Loans to Deposit Ratio (LDR), Interest Rate Risk (IRR) and Operational Income Operating Expenses (BOPO) on Capital Adequacy Ratio (CAR) in banking companies listing on the Indonesia Stock Exchange (IDX). 　　　　This research is a quantitative research, which is measured using a panel data regression based method with eviews 10. The population of this study is the banking companies listed on the Indonesia Stock Exchange (BEI) in 2011 until 2018. The sampling is determined based on the purposive sampling method, with the number of samples is 29 banking companies so that the total observations in this study are 232 observations. The data used in this study are secondary data. Data collection techniques using the documentation method through the official website of IDX: www.idx.co.id. Hypothesis testing using t test. 　　　　 The results of the study prove that: Non Performing Loans (NPL) have a positive effect on Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) have a positive effect on Capital Adequacy Ratio (CAR), Interest Rate Risk (IRR), have no effect on Capital Adequacy Ratio (CAR) , and Operating Expenses Operational Income (BOPO) have no effect on Capital Adequacy Ratio (CAR)

Keywords
Capital Adequacy Ratio (CAR),Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Interest Rate Risk (IRR) and Operational Expense to Operational Income (BOPO)

Topic
Management Accounting

Link: https://ifory.id/abstract/AEu2NrTKekWy

Corresponding Author
Eka Yulianto

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta Indonesia Jl. Kayu Jati I Gg. 1 No.11A, RT.8/RW.4, Rawamangun, Kec. Pulo Gadung, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13220

Abstract
Abstract – This study aims to determine the effect of characteristics companies against stock returns in industrial sector manufacturing companies and chemicals listed on the Indonesia Stock Exchange in the period 2013-2017. This study uses a sample of manufacturing sector companies Basic and hemical industries as many as 22 companies listed on the Stock Exchange Indonesia with a period of five years, namely 2013-2017 and the number 110 observation. This study uses secondary data with techniques data collection using the documentation method from the official website of the Exchange Indonesian and stock effects and analyzed using Eviews Software version 10 Based on the results of research that has been done to analyze Leverage has a negative but significant effect on Stock Return this indicates a negative DER impact on increasing interest costs tax saving with companies utilizing interest costs arising from its debt to minimize the tax burden which increases financial distress caused by one of them is the increasing interest on loans high so that it will hurt the economy and increase the value of inflation. Profitability has a significant positive effect on Stock Return . Profitability goes up, so dividend expection rises resulting in stock prices going up anyway. This will encourage an increase in share prices ultimately will increase the Return stocks. Total Assets Turn Over has negative but insignificant effect on Stock Return means an increase in sales is not followed by an adequate profitability so found a negative relationship but not significant

Keywords
DER, ROA,TATO and Stock Return

Topic
Management Accounting

Link: https://ifory.id/abstract/eJnCNF9LRQcD

Corresponding Author
Meida Listiyana

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta

Abstract
This study aims to determine the effect of corporate governance proxied by the board of commissioners, audit committee and institutional ownership of tax avoidance behavior that occurs in manufacturing companies listed in Indonesia Stock Exchange. Tax avoidance in this study uses the residual method to obtain abnormal book tax difference variables which are regressed from non-discretionary items, namely the scale of investment in tangible and intangible fixed assets, economic growth, loss position and tax rate differences. The abnormal book tax difference residual value is obtained by categorizing manufacturing companies into several industry groups per year. Board of commissioners and audit committees are measured based on the characteristics of independence, activity, size and competence, institutional ownership is measured through the comparison of shares owned by institutions with outstanding shares. This study adds a control variable that is profitability proxied by return on assets, leverage and firm size. The research method used was panel data regression analysis using eviews 10. The sample was determined based on the purposive sampling method with the number of research samples obtained as many as 115 companies during the period 2014-2018. The results of this study indicate that: 1) the board of commissioners has no influence on tax avoidance behavior with a positive coefficient which means that when the effectiveness of the board of commissioners increases it will increase tax avoidance behavior, 2) the audit committee has a significant effect on tax avoidance behavior with a negative coefficient which means when the effectiveness of the audit committee increases it will reduce tax avoidance behavior, 3) institutional ownership has no effect on tax avoidance behavior with a negative coefficient which means when institutional ownership increases it will reduce tax avoidance behavior. The results of the control variable test show profitability affects the behavior of tax avoidance, leverage does not affect the behavior of tax avoidance and the size of the company does not affect the behavior of tax avoidance.

Keywords
Tax Avoidance, Corporate Governance, Boards of Commissioners, Audit Committee, Institutional Ownership, Profitability, Leverage, Company Size

Topic
Management Accounting

Link: https://ifory.id/abstract/LaqbuK9p6vVg

Corresponding Author
Aulia Drajat

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta Indonesia

Abstract
This study aims to determine the effect of profitability, capital adequacy, liquidity risk, credit risk and systematic risk on banking shares return listed in the Indonesia Stock Exchange in the period of year 2012-2017. This study uses a sample of 22 banks listed on the Indonesia Stock Exchange over a period of six years, 2012-2017 with a number of 132 observation panel data. Data collection techniques using the method of documentation through the official site of the Indonesia Stock Exchange (IDX), namely www.idx.co.id, www.investing.com and www.yahoofinance.com. and other official web banking information sources and analyzed using Eviews software version 10. The results of the study concluded that the ROA ratio has a positive and significant effect on bank stock returns, which indicates that the profitability represented by the ROA ratio as a measure of bank performance is able to influence market or investor reactions. CAR ratio has a positive and significant effect on banking stock returns. LDR ratio has a negative but not significant effect on stock returns. The NPL ratio has a positive but not significant effect on stock returns. Stock Beta has a negative but not significant effect on stock returns.

Keywords
Stock Return, ROA, CAR, LDR, NPL and Beta Stock

Topic
Management Accounting

Link: https://ifory.id/abstract/DUynNWFVvMuG

Corresponding Author
AENIYATUL MUHAQIYAH

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia

Abstract
This study aims to examine the effect of derivatives, commitments and contingencies on bank risk with Capital Adequacy Statistics as a moderating variable on banking companies listed on the Indonesia Stock Exchange (IDX). This research is a quantitative study, measured using a panel data regression based method with eviews. The population of this study is the banking companies listed on the Indonesia Stock Exchange (IDX) in 2013-2018. The sample is determined based on the purposive sampling method, with a total sample of 32 banking companies so that a total of 192 observations. The data used in this study are secondary data. Data collection techniques using the documentation method through the official website of IDX: www.idx.co.id. Hypothesis testing using t test. The research proves that: (1) Derivatives have a negative effect on bank risk which means that derivatives are used by banks for hedging. (2) Commitment has a positive effect on bank risk which means that commitment to lending at certain interest rates increases dependence on interest rate volatility so the use of commitment will increase risk. (3) However, contingencies are proven to have no effect on bank risk because they are used as collateral (contingencies) as a direct substitute for credit so that the counterparty is less likely to commit violations, so this does not affect bank risk. (4) Capital Adequacy Statistics can prove to weaken the negative influence of derivatives on bank risk which means that CAR determined by banks is intended to stabilize bank risk so that CAR will weaken the risk reduction due to derivative transactions. (5) Capital Adequacy Ratio is also proven to be able to weaken the positive influence of commitments on bank risk which means that CAR is more functioning to stabilize risk ie when a committed transaction increases risk, CAR will weaken the increase in risk. (6) However, Capital Adequacy Ratios cannot prove to weaken the positive effect of contingencies on bank risk, which means that there is a balance between administrative activities (contingencies) and reserves carried out so that they are not exposed to risk.

Keywords
Off Balance Sheet, Derivatives, Commitments, Contingencies, Capital Adequacy Ratio, Bank Risk.

Topic
Management Accounting

Link: https://ifory.id/abstract/ZC4V7rxyRBgn

Corresponding Author
Rony Marthin Sitohang

Institutions
STEI Indonesia Jakarta

Abstract
Abstract – This study discusses the possible influence of liquidity ratio, leverage ratio, activity ratio and profitability ratio on stock return of mining coal company listed in the Indonesia Stock Exchange (IDX). This research uses coparative research, which uses multiple linear regression-based methods with Eviews 11. The population of this research is mining coal companies listed in the Indonesia Stock Exchange (BEI) in 2013 up to 2017. The research sample uses the purpose sampling method with a sample size of 19 mining coal companies so that the total observation in this study was 95 observations. The data used in this study include secondary data. Data collection techniques using documentation methods through the official website of IDX: www.idx.co.id, www.investing.com and www.sahamok.com. test hypotheses using the t test. The results of the study prove that CR, DER and ROA was approved for the stock return of mining coal companies listed on the IDX for the 2013-2017 period. While TATO were not approved for the stock return of mining coal companies listed on the Indonesia Stock Exchange in the 2013-2017 period.

Keywords
Return Saham (RS), Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Asset (ROA)

Topic
Management Accounting

Link: https://ifory.id/abstract/j7LmDHxfn4XY