Malau, Melinda
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PENGENALAN MENABUNG SAHAM KEPADA JAMAAH MASJID DI LOKASI DEKAT UKI CAWANG Tobing, Suzanna Josephine L.; Malau, Melinda; Situmorang, Humala; Johnson Kennedy, Posma Sariguna
IKRA-ITH ABDIMAS Vol 3 No 1 (2020): IKRAITH-ABDIMAS VOL 3 NO 1 BULAN MARET 2020
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1293.164 KB)

Abstract

Keluarga kreatif harus mampu mencari alternatiif investasi selain menabung dan membeli emas. Salahsatu diantaranya adalah pengenalan akan instrument investasi saham. Permasalahan mitra, yaitu Jamaah MasjidBaitul Mujtahidin, adalah perlunya peningkatan kapasitas untuk dapat mengenal berbagai macam alternativeinvestasi, salah satunya adalah menabung saham. Berbagai pertanyaan mengenai bagaimana cara menabungsaham dan apakah mungkin menabung dengan modal yang kecil. Peserta diperkenalkan dengan menunjukkanbahwa menabung saham tidak perlu lagi dengan modal jutaan tetapi dapat dengan minimal serratus ribu rupiah.Masih diperlukan penyertaan berikutnya untuk memberikan simulasi sampai mereka mampu melakukan investasi.
PENGARUH OPASITAS LABA, ASIMETRI INFORMASI, DAN KEINFORMATIFAN LABA TERHADAP BIAYA EKUITAS DI PERUSAHAAN MANUFAKTUR Malau, Melinda; Murwaningsari, Etty; Mayangsari, Sekar; Aryati, Titik
Jurnal Akuntansi Trisakti Vol 6, No 1 (2019): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v6i1.4918

Abstract

This study aims to examine and analyze whether earnings opacity, information asymmetry, earnings informativeness have effect to the cost of equity. The method used in this study is panel regression analysis. The sample used in the study was 900 observations consisting of 500 observations in Indonesia and 400 observations in the Philippines using data from manufacturing companies for the period 2013-2017. Cost of equity is measured by a three-factor model. Earnings aggressiveness, loss avoidance, and income smoothing as a proxy for earnings opacity. Information asymmetry is measured by the bid-ask spread. Earnings informativeness are measured by discretionary accruals. The result shows that earnings opacity has a significant positive effect on the cost of equity. Information asymmetry has a significant positive effect on the cost of equity. Earnings informativeness have a significant negative effect on cost of equity.
THE EFFECT OF EARNINGS PERSISTENCE AND EARNINGS TRANSPARENCY ON COMPANY PERFORMANCE WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE (Empirical Study in Manufacturing Company that Listed in Indonesia Stock Exchange in 2014-2016) Malau, Melinda
EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Vol 2, No 2 (2019): EAJ (Economics and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1761.427 KB) | DOI: 10.32493/eaj.v2i2.y2019.p86-94

Abstract

ABSTRACTEarnings persistence and earnings transparency are an important factors in company performance. The quality of financial statement will differentiate performance between one company to another. The research purposed to analyze the effect of earnings persistence and earnings transparency on the company performance. In addition, the research purposed to analyze corporate governance as a moderating variable can strengthens the effect between earnings persistence and earnings transparency on company performance. This research using sample of 363 firms-year in 2014-2016 and applying panel data analysis. The results show that earnings persistence variable has a positive significant effect on the company performance. Earning transparency also has a positive significant effect on company performance. For corporate governance as a moderation variable strengthens the effect between earnings persistence and earning transparency to the company performance. Size and age also have a positive significant effect on company performance. Keywords: earnings persistence; earnings transparency; company performance; corporate governance.