Abdul Hamid Habbe, Abdul Hamid
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PENGARUH ASSET SPESIFIK DAN KEPEMILIKAN ASING TERHADAP CORPORATE SUSTAINABILITY DENGAN MEDIASI CORPORATE GOVERNANCE TANGKE, PAULUS; HABBE, ABDUL HAMID
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.431 KB)

Abstract

This study aims to examine the effect of specific assets and foreign ownership on corporate sustainability with corporate governance as a mediation. This study is an empirical research using secondary data in the form of non-financial company data listed in the Indonesia Stock Exchange period 2011-2015. Based on the results of company sample selection conducted by purposive sampling method, it was selected 132 companies or 660 data years of the company. The theory used in this research is the stakeholders theory as the main theory with the theory of RBV as a supporting theory. The analytical method used in this study is path analysis using multiple regression test statistic tool - SPSS Version 24. The results of this study indicate that specific assets have a positive and significant influence on corporate governance, but have a negative and insignificant effect on corporate sustainability. While foreign ownership has no effect on corporate governance but has negative and significant influence on corporate sustainability. Sobel test shows that Corporate governance in specific asset relation with corporate sustainability in this research is classified as type full mediation, but in foreign ownership relationship with corporate sustainability, corporate governance variable is classified as type no mediation
ANALISIS PENENTUAN HARGA JUAL DAN MARGIN AKAD MURABAHAH PADA BMT AL-AMIN MAKASSAR Putra, Andi Manggala; Habbe, Abdul Hamid; Ashari, Muhammad
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.882 KB) | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

Penelitian ini bertujuan untuk (1) mengetahui metode penentuan harga jual dan margin yang sesuai dengan syariah, (2) mengetahui metode penentuan harga jual dan margin dalam penjualan kredit dengan akad murabahah pada BMT Al-Amin Makassar, dan (3) menguji apakah metode penentuan harga jual dan margin dalam penjualan kredit dengan akad murabahah pada BMT Al-Amin Makassar telah patuh terhadap kesesuaian syariah. Objek penelitian dalam penelitian ini adalah BMT Al-Amin Makassar. Metode penelitian yang digunakan oleh peneliti dalam penelitian ini adalah analisis deskriptif komparatif. Kesimpulan penelitian ini adalah (1) penentuan harga jual dan margin akad murabahah yang syar?i adalah penentuan harga jual dan margin yang tidak melanggar nilai-nilai keadilan dan tidak eksploitatif, (2) penentuan margin akad murabahah BMT Al-Amin adalah dengan metode mark-up pricing dan dengan pertimbangan Direct/Indirect Competitors Market Rate (ICMR/DCMR) dengan rata-rata besaran margin 3%-4%/bulan, dan (3) penentuan harga jual dan margin akad murabahah BMT Al-Amin Makassar telah syar?i.
Effects of accounting information on excess return using Fama and French three-factor model in order to examine capital market reaction due to dividend announcement Diaraya, Diaraya; Pagalung, Gagaring; Habbe, Abdul Hamid; Damayanti, Ratna Ayu
Hasanuddin Economics and Business Review Vol 1 No 1, June 2017
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1160

Abstract

This paper discussed the effects of accounting information on the excess return of shari’ah stocks and conventional stocks using Fama and French Three Factor Model, and examined the reaction of the capital markets as a result of the dividend announcement. The results and data analysis had yielded 8 stock portfolios. It can be concluded that the AER variable movements had an immediate reaction to the movement, meaning that the dividend announcement brought the content of the information to the capital markets or it can be said that the Indonesian capital market conditions have started heading to a semi-strong form.