Jurnal Fakultas Ekonomi dan Bisnis Islam - Universitas Islam Negeri Imam Bonjol Padang
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PENGARUH HARGA PSIKOLOGIS TERHADAP ETIKA BISNIS
Full text linkArticle examines the issue of psychological pricing. The formulation of the research is whether the psychological price already meet the criteria for a fair price and not contrary to business ethics in Islam. Research is a research library. The study is qualitative. The research approach is hermeneutic data analysis technique used is descriptive-analysis-critical. The study's findings are a) The relationship between ethics and business is something that cannot be separated from each other, and b) pricing of psychological conflict with Islamic business ethics
PERKEMBANGAN DAN TANTANGAN PASAR MODAL INDONESIA
Full text linkThe capital market is one indicator of a country's economic progress. The existence of the Indonesian capital market began the establishment has undergone several ups and downs that can be seen from the JCI indicators fluctuated. It is as a result of globalization and economic integration that lead to the performance of the capital markets is highly dependent on the performance of the national economy, regional, and international. The greater role of local investors are needed to encourage the Indonesian capital market to make it more resistant to a variety of crises and shocks. The population of the Indonesian middle class that has grown relatively large, an opportunity that can be exploited to encourage them to engage inactive invest in capital markets. Meanwhile, some of the challenges in the development of capital markets must also be addressed among others, the limited types of securities traded, the rules for the protection of the rights of investors, the "game" in a stock transaction and is still a lack of public knowledge of the capital markets
STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN LEVERAGE
Full text linkThe research theme is the financial and banking institutions. The purpose of this study is to empirically tests the association between ownership structure, firm size and leverage on earnings management in Indonesian listed company. Using a correlation method with observation from 2012 to 2013 foods and beverages firms we try to model the relationship between earnings management and these variables. Ownership concentration was used as proxy for ownership structure, total assets as a measure firm size, and discretionary accruals for earnings management. Modified Jones Model was used for calculation of discretionary accruals. The results indicate a significant negative relation between leverage and earning management. Hovever, ownership concentration and firm size were not significant. This findings suggest that there is a beneficial consequence of debt because the increased debt might reduce manager’s discretionary spending, and in turn, reduces accrual earnings management