JURNAL EKONOMI http://jurnal.stiemuhcilacap.ac.id/index.php/je511 <p>Jurnal Ekonomi (JEKO)&nbsp;STIE Muhammadiyah Cilacap&nbsp;mempublikasikan artikel ilmiah yang memuat hasil penelitian dan pengabdian kepada masyarakat mengenai ilmu-ilmu ekonomi, manajemen dan akuntansi.</p> en-US JURNAL EKONOMI 1693-5748 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKPAN MANAJEMEN RISIKO PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/146 <p><strong><em>&nbsp;</em></strong></p> <p><em>This study was conducted to prove the effect of firm size, leverage, board size, board of commissioners gender diversity, and auditor reputation on risk management disclosure in banking companies listed on the Indonesia Stock Exchange. The object in this study is a banking company listed on the Indonesia Stock Exchange in 2015-2019. The type of data used is secondary data from the annual reports of banking companies obtained from the website </em><a href="http://www.idx.co.id/"><em>www.idx.co.id</em></a><em>. The sampling technique used is purposive sampling. The number of samples used in this study are 20 banking companies that consistently publish annual reports on the Indonesia Stock Exchange in 2015-2019 with a total of 100 observations. The data analysis technique used is logistic regression analysis. The results show that company size, board of commissioners size, and board of commissioners gender diversity have an insignificant negative effect on risk management disclosure, leverage and auditor reputation have a significant positive effect on risk management disclosure. The results of the coefficient of determination show a value of 0.254, which means that company size, leverage, board of commissioners size, gender diversity of the board of commissioners, and auditor reputation are able to explain risk management disclosure by 25.4% while the remaining 74.6% is explained by other factors outside of the research. done. and the gender diversity of the board of commissioners has an insignificant negative effect on risk management disclosure, leverage and auditor reputation have a significant positive effect on risk management disclosure. The results of the coefficient of determination show a value of 0.254, which means that company size, leverage, board of commissioners size, gender diversity of the board of commissioners, and auditor reputation are able to explain risk management disclosure by 25.4% while the remaining 74.6% is explained by other factors outside of the research. done. and the gender diversity of the board of commissioners has an insignificant negative effect on risk management disclosure, leverage and auditor reputation have a significant positive effect on risk management disclosure. The results of the coefficient of determination show a value of 0.254, which means that company size, leverage, board of commissioners size, gender diversity of the board of commissioners, and auditor reputation are able to explain risk management disclosure by 25.4% while the remaining 74.6% is explained by other factors outside of the research. </em></p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </em></p> <p><strong><em>Keywords</em></strong><em>: firm size, leverage, board of commissioners size, gender diversity, auditor reputation and risk management disclosure.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p>&nbsp;</p> Dian Renita Atmi Damayanti Copyright (c) 2022 JURNAL EKONOMI 2022-02-21 2022-02-21 12 1 1 16 ANALISIS FAKTOR YANG MEMPENGARUHI NILAI INFORMASI LAPORAN KEUANGAN (Studi Pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Cilacap) http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/148 <p><em>The purpose of this research is to analyze the factors that affect the value of financial reporting information. Factors that affect financial reporting information value is measured by the variable quality of human resources, utilization of technology and information, internal control systems.</em></p> <p><em>The research approach used is associative. The respondents in this study 32 respondents. The sampling techniques used in this research is the saturated samples. Data collection is carried out by means of a detailed questionnaire. Research data was processed using SPSS. The research method used was multiple linear regression.</em></p> <p><em>Human resources impact the value of the information financial statements. The utilization of information technology and the effect on the value of the information financial statements. The system of internal control to the value of the information financial statements.&nbsp; Human resources, internal control system technology and information utilization simultaneously impact the value of financial report information</em><em>.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords : </em></strong><strong><em>H</em></strong><strong><em>uman resources ; </em></strong><strong><em>U</em></strong><strong><em>tilization of technology and information ; </em></strong><strong><em>I</em></strong><strong><em>nternal </em></strong><strong><em>C</em></strong><strong><em>ontrol Systems </em></strong></p> <p><strong><em>&nbsp;</em></strong></p> Kristanti Rahman Dewi Widyastuti Copyright (c) 2022 JURNAL EKONOMI 2022-02-21 2022-02-21 12 1 28 36 PENGARUH RETURN ON ASSET, EARNING PER SHARE, DAN USIA PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/147 <p><em>This study aims to prove the effect of Return on Assets, Earning Per Share, and company age on firm value in automotive companies listed on the Indonesia Stock Exchange. This study uses the dependent variable of firm value, while the independent variables are Return on Assets, Earnings Per Share, and company age. Data collection techniques in the research conducted using the documentation method. The population used is all automotive companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method is the purposive sampling method, in order to produce samples according to the research criteria. The research sample consisted of 9 companies with 45 observations. The data analysis technique used by the researcher was multiple linear regression analysis. Prior to the previous regression, it was tested with the classical assumption test to obtain the best linear unbias estimate (BLUE) data. Based on the results of the study indicate that Return on Assets has a positive and insignificant effect on company value on automotive companies listed on the Indonesia Stock Exchange, Earning Per Share has a significant positive effect on company value on automotive companies listed on the Indonesia Stock Exchange and company age has an insignificant negative effect on the value of the company. The determination test shows the adjusted R2 value of 0.172, meaning that the firm value variable can be explained by the three independent variables Return on Assets, Earning Per Share, and company age of 17.2%, while the remaining 82.6% in this study is explained by other factors that are not included in the regression model.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Firm Value, Return On Assets, Earning Per Share, Company Age</em></p> <p>&nbsp;</p> Siti Fira Afifah Damayanti Copyright (c) 2022 JURNAL EKONOMI 2022-02-21 2022-02-21 12 1 17 27 PENGARUH KUALITAS PRODUK, HARGA DAN DESAIN PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPEDA LIPAT PADA MASA PANDEMIC COVID-19 (Studi Kasus Pada Pengguna Sepeda Lipat Di Cilacap) http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/149 <p><em>Cycling is one of the choices of activity for some people during the Covid-19 pandemic and the adaptation period for new habits. Public enthusiasm for bicycles made by local businesses is also quite high. In line with the above, consumer decisions in purchasing folding bicycles can be influenced by marketing stimuli such as product quality, high prices with good quality assurance and the uniqueness of the product design. This study aims to examine and analyze the effect of product quality, price and product design on purchasing decisions. Data was collected by distributing questionnaires to 58 consumers or folding bicycle users in Cilacap. Analysis of the data in this study using the help of statistical software data processing results. The sampling technique used is the census method and the data testing technique used in this study includes validity test with factor analysis, reliability test, Succesive Interval (MSI) Method, classical assumption test and multiple linear regression analysis, to test and prove the research hypothesis. The results of the partial test (t test) show that quality has a significant effect on purchasing decisions, price and product design have no significant effect. Simultaneous test results (Test F) show that product quality, price and product design simultaneously have a significant positive effect. The results of the coefficient of determination test indicate that product quality, price and product design provide sufficient contribution to purchasing decisions</em></p> <p><em>&nbsp;</em></p> <p><em>Keywords: Product</em> Quality, Price and Product Design</p> <p>&nbsp;</p> Esih Jayanti Anisa Herani Tarihoran Copyright (c) 2022 JURNAL EKONOMI 2022-02-21 2022-02-21 12 1 37 43 PENGARUH CUSTOMER RELATIONSHIP MANAGEMENT, KEPERCAYAAN DAN PEMBERIAN HADIAH TERHADAP KEPUASAN PELANGGAN MADU GIZIDAT PT ETHOS KREATIF INDONESIA http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/151 <p><strong><em>ABSTRACT</em></strong></p> <p>&nbsp;</p> <p><em>The purpose of this study was to analyze the influence of customer relationship management, trust and gift giving on customer satisfaction Madu Gizidat PT. Indonesian Creative Ethos. This study uses quantitative methods. The data used for hypothesis testing is primary data obtained from distributing questionnaires to customers of Gizidat Honey with a total sample of 100. The sampling technique used was purposive sampling method. Data testing techniques in this study include validity test with reliability test, classical assumption test, multiple linear analysis, partial test and simultaneous test as well as the coefficient of determination test (R2). Analysis of the data in this study using the help of statistical software.</em></p> <p><em>Based on the results of multiple linear analysis research, it is known that the customer relationship management variable</em><em>, trust, gift-giving, </em><em>has a positive and significant influence on customer satisfaction with a constant value of 3.849 with a positive regression coefficient value of the customer relationship management variable (0.240)</em><em>,confidence (0.354), gift-giving</em><em>(0.311). While the results of the partial test are known that the customer relationship management variable</em> <em>has a positive and significant effect on satisfaction with the results of the value of</em><em>T count is greater than T table</em> <em>of (2,059 &gt; 1,985) with a significance (0,042 &lt; 0,05). Trust variable</em><em>has a positive and significant effect on customer satisfaction with the results of</em><em>T count is greater than T table</em> <em>of (4.512 &gt; 1.985) with a significance (0.000 less than 0.05). Gift giving variable</em><em>has a significant influence on customer satisfaction with the results of the value of</em><em>T count is greater than T table</em> <em>of (3.121 &gt; 1.985) with a significance (0.002 &lt; 0.05).</em><em> And the results of the simultaneous test show that customer relationship management</em><em>, trust, gift-giving, </em><em>has positive and significant influence on customer satisfaction with a calculated F value of 25,653 with</em><em>F table </em><em>&nbsp;</em><em>of 2.70 so that F arithmetic &gt; F table (25.653 &gt; 2.70) with a significance (0.000 less than 0.05).</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords</em></strong><em> : <strong>Customer Relationship Management, Trust, Gift Giving, Customer Satisfaction.</strong></em></p> Rustina Dewi Werdiasih Copyright (c) 2022 JURNAL EKONOMI 2022-02-21 2022-02-21 12 1 44 56 OPINI GOING CONCERN : DAMPAK UKURAN PERUSAHAAN, FINANCIAL DISTRESS, REPUTASI AUDITOR DAN OPINI AUDIT TAHUN SEBELUMNYA http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/152 <p><em>Going concern opinion is the auditor’s opinion, that there is a material uncertainty related to events or conditions, either individually or collectively, which may cause significant doubts about the entity’s ability to continue as a going concern. This study aims to examine the impact of firm size, financial distress, auditor reputation, and previous year’s audit opinion on going concern opinion. The population of this study is the manufacturing sector companies listed on the Indonesa Stock Exchange for the 2018-2020 period. The sampling technique used in this study used purposive sampling and obtaines a sample of 33 companies. The data in this study is secondary data. Hypothesis testing was performes using logistic regression analysis. The results showed that the firm size variable had a negative effect on the going concern opinion. Financial distress and the previous year’s audit opinion have a positive effect on the going concern audit opinion acceptance. Whilethe reputation of auditor does not effect the going concern opinion</em></p> <p><strong><em>Keywords</em></strong><em>: Company Size, Financial Distress, Auditor Reputation, Previous Year Audit Opinion, Going Concern Opinion</em></p> Wahyu Indah Utami Siti Noor Khikmah Farida Copyright (c) 2022 JURNAL EKONOMI 2022-02-21 2022-02-21 12 1 57 68 PENGARUH CAPITAL ADEQUACY RATIO (CAR), FINANCING TO DEPOSIT RATIO (FDR) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS (STUDI KASUS PADA BANK UMUM SYARI’AH DI INDONESIA 2015-2019) http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/153 <p><em>This study aims to analyze the Capital Adequacy Ratio (CAR) Financing To Deposit Ratio (FDR) and Non Performing Financing (NPF) Against Profitability at Islamic Commercial Banks in Indonesia.</em></p> <p><em>The research period is 5 years, starting from 2015 to 2019. The sample selection technique uses the purposive sampling method, the type of data used is secondary data and the total sample used in this study is 7 Islamic commercial banks, the analysis method is to test the dependent variable and the independent variable used is multiple linear regression.</em></p> <p><em>The results of this study indicate that the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) has no effect on Return On Assets (ROA) and Non-Performing Financing (NPF) has no effect on Return On Assets (ROA) in Islamic Commercial Banks in Indonesia. 2015-2019.</em></p> <p><strong>&nbsp;</strong></p> <p><strong><em>Key words</em></strong><strong><em>:</em></strong><strong> <em>Capital Adequacy Ratio </em>(CAR)<em>, Financing To Deposit Ratio </em>(FDR)<em> Dan Non Performing Financing</em> (NPF) dan <em>Return On Asset</em> (ROA).</strong></p> Tri Nurindahyanti Yulian Rokhmah Agus Ciptaningsih Siti Andriyani Copyright (c) 2022 JURNAL EKONOMI 2022-02-21 2022-02-21 12 1 69 83