Electronic Journal Fakultas Ekonomi UNIA (Universitas Islam Attahiriyah)
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PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN DENGAN REAKSI PASAR SEBAGAI VARIABEL INTERVENING
Get PDFThis study aims to determine the effect of earnings quality to firm value with market reaction as intervening variable. This study conducted by using the secondary data. Analysis method was the multiple linear regression analysis by utilizing SPSS 22 program and path analysis. The population in this study is the manufacturing companies listed on the Indonesian Stock Exchange during the period 2010-2015. The determination of the sample used a purposive sampling method and obtained 104 companies as a sample. The result showed that (a) earnings quality significantly negative affect on firm value, (b) earnings quality doesn’t effect significantly of firm value through market reaction, (c) earnings quality doesn’t effect significantly of market reaction and (d) debt equity ration and leverage as control variable, only debt quity ratio significantly effect of firm value .
Keywords: earning quality, firm value, market reaction, abnormal retur
KOMPARASI KINERJA KEUANGAN MELALUI PENDEKATAN ECONOMIC VALUE ADDED (EVA) PADA PERUSAHAAN TRANSPORTASI DI JAKARTA
Get PDFThis study aims to compare financial performance through profitability generated by two market participants in the witness transportation service industry in Jakarta, namely PT. BB compared to PT. ETU, this assessment is measured not limited to the profit generated but more than that by measuring financial added value through the concept of Eonomic Value Added produced by the two companies. The population in this study were all taxi transportation service companies in Jakarta. The sampling method selected two taxi companies that have the largest market share in DKI Jakarta, namely BB Taxi and ETU Taxi. The test analysis used in this study is ratio analysis through profit calculation and economic added value from the annual income statement. This study shows that there are (a) determination of the ratio of profit levels, (b) Determination of the comparison of economic value added of the two companies.
Keywords : Financial performance, Economic Value Added (EVA
STRES KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN
Get PDFThis study aims to determine the effect of work stress and work discipline on employee performance at Manggarai Station, South Jakarta. The type of research used is probability sampling with a quantitative approach. The sample used in this study used a simple random sampling technique. The data obtained are primary data from the results of respondents' answers to questionnaires distributed by 115 respondents and processed using the SPPS (Statistic Product and Service Solution) software program 17. In the f test the variable Job Stress and Work Discipline together (simultaneous) affect the Employee Performance. The results of the study show that in the t test (partial) the Job Stress variable negatively affects Employee Performance and Work Discipline variables have a positive effect on Employee Performance.
Keywords: work stress, work discipline, employee performanc
PENGARUH REPUTASI PERUSAHAAN DAN REPUTASI VENDOR TERHADAP KEPUTUSAN PEMBELIAN SECARA ONLINE DENGAN KEPERCAYAAN KONSUMEN SEBAGAI VARIABEL ANTARA
Get PDFThis study aims to determine the effect of Corporate Reputation and Vendor Reputation of online purchasing decisions with consumer trust as a variable between. This is triggered from the phenomenon of the number of companies engaged in E-Commerce, but many are still failing. By looking at the big prospects in Indonesia, it is hoped that this research can find out what strategies can be done in order to succeed in E-Commerce. This research uses quantitative research method by conducting survey. Sampling method is purposive sampling. Validity and Reliability Test Results using SPSS v 20.0, and the results of hypothesis using path analysis. Corporate Reputation has a significant effect on Consumer Trust, as well as Vendor Reputation also has a significant effect on Consumer Trust. Then Consumer Trust also affects the Purchase Decision online.
Keywords: Reputation, Company, Vendor, Trust, decision, buyin
PERAN KOMUNITAS DALAM MENINGKATKAN KINERJA UKM (DITINJAU DARI FAKTOR INTERNAL)
Get PDFSmall medium enterprises have large contribution on an economy, and it’s very important to develop SME in numbers and quality since SME may provide new income for society, especially in Indonesia which has small proportion of enterpreneurs. Firm performance, has been studied by many researchers and it’s very interesting topics because every organization wants to achieve the best performance. To improve their performance, organization (including SME) need to enhance their knowledge, that they can get by join some enterpreneur community. Tangan Di Atas (TDA) ia one of the largest enterpreneur community in Indonesia which has many activities to develop their members. This study aims to analize the effect of internal factors on SME performance that become TDA member. The result of this study shows that internal factors effects the SME performace.
Keywords: Internal Factor, SME’s performanc
DAMPAK KINERJA DAN LEVEL ETIKA TERHADAP KETERBACAAN PENGUNGKAPAN
Get PDFThis Research aims to investigate the reporting mechanism based on its financial performance and ethics. This research using experimental methods for confirming these findings, and considers ethics level as a moderating effect on its opportunist motivation of managers. The findings of this research show that performance affects the readability of disclosures. It consistent with previous findings. Beside that, this research also indicates that ethics have an impact on disclosure readability. Then, ethics can marginally moderate relationshipfinancial performance and disclosure readability.
Keywords: Readibility, Performance, Experimental method
PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK
Get PDFThe research aims to analyze the effect of profitability, leverage, and sales growth on tax avoidance. Data were collected from 25 companies from manufacture listed in Indonesia Stock Exchange (IDX) in 2011 to 2014. The analysis method of this research used multiple regression. The results showed that profitability and sales growth had a negative and significant effect on tax avoidance (p-value <0.05), while leverage was not successfully supported. Overall, the model's ability to explain tax avoidance is 29.60%. Discussions and limitations are discussed in the paper.
Keywords: profitability, leverage, sales growth, tax avoidanc
IMPLIKASI RETURN ON EQUITY, RETURN ON ASSET, NET INCOME& DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTI
Get PDFThe research aims to analyze the effect of Return On Equity (ROE ), Return On Asset (ROA), Net Income (NI) and Debt to Equity (DER) on partially and simultaneously to Return Investment (RI) in property companies. Data were collected from secondary data in the financial documentation of Indonesian Capital Market Directory ( ICMD ) and also can download in the official website of the Indonesian Stock Exchange www. IDX.co.id. Data analysis was using Eviews version 7.1. The results show that: ROE, ROA, NI, and DER simultaneously significant effect on the property company’s stock return, but partially only ROE and DER variable that significantly effects on stock return.
Keywords: Return on Equity, Return on Asset, Net Income, Debt to Equity, Return Investmen
DAMPAK KONVERGENSI IFRS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI
Get PDFThis study aims to examine the effect of convergence of International Financial Reporting Standard (IFRS), leverage, interaction of convergence IFRS with sales growth and leverage interaction with sales growth on earnings management action on company LQ45 period 2009-2014. Sample selection using purposive sampling method. The sample of this research is 90 companies. The test results show that: 1) the convergence of IFRS as measured by the dummy variable has no effect on the profit management action; 2) the leverage measured by the leverage ratio positively affects the profit management action; 3) the interaction of sales growth as a moderating variable measured by sales growth instead The moderating variable between the convergence of IFRS to the action of earnings management, 4) the interaction of sales growth as a moderating variable can strengthen the leverage effect on earnings management actionshowed only cash has significant influence to profitability.
Keywords: earnings management, konvergensi IFRS, leverage, sales growt
PENGARUH PRODUCT DIFFERENTIATION TERHADAP KEPUTUSAN PEMBELIAN PIRANTI LUNAK JASA PENDIDIKAN PT. X
Get PDFNowadays the development of technology and the internet is progressing; with most people in Indonesia are already having smart phones and using the internet in their daily needs. No wonder the number of business opportunities that can be utilized, with the condition of almost all people are literate technologically, especially in big cities. This phenomenon promotes software education to be one of the business trends, and although it is a relatively new business, it is growing, in this case the business associated with PT. X which is one of the education software application companies that focuses on the field of education for the students from elementary schools to high schools/vocational schools. In this study, the researcher focus on the effects of product differentiation features in attracting students to buy the PT. X software applications. The result shows that the variable of Product Differentiation (X) has significant effect to purchase decision (Y).
Keywords: product differentiation, purchase decision, e-learning, software application