E-Journal Universitas Wiraraja
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ANALYSIS DIFFERENCES OF ABNORMAL RETURN AND LIQUIDITY LEVEL STOCK COMPANY IN IDX THE STOCK SPLIT
Full text linkFacing tough competition to expand the business, companies need funding not less. Currently, the stock market has been a source of funding that many enthused by the company. Stock liquidity is an important indication to study the market behavior, namely investors. In determining whether investors will be trading in the stock market, usually he would base decisions on a variety of information in its possession, one of the available information is the stock split announcement. The purpose of this research is to examine and analyze the significant differences Abnormal Return and stock trading volume activity (Trading Volume Activity / TVA) of the company before and after the stock split.
Data used in this research is secondary data. Data needed in this research is a form of trade transaction documents and a list of stocks listed on the Stock Exchange in the year 2005-2008. The analysis technique used is to use different test (Paired Sample Test) on the variable and variable returns Abnormal Trading Volume Activity (TVA).
The test results show that there are significant differences between the abnormal returns before the stock split announcement after the stock split event (stock spit) in 4 companies studied. While the test results on the activity of stock trading volume indicates that there were no significant differences in the activity of stock trading volume (Trading Volume Activity / TVA) between before and after the stock split stock split announcements of events (stock spit) in 4 companies studied
EKSPLORASI DETERMINAN AUDIT REPORT LAG (AUDIT DELAY) PERUSAHAAN GO PUBLIK DI INDONESIA
Full text linkFinancial reporting should be published timeliness because having to need by shareholder and other user to predicted and dicision making. The research extends prior research by examining the multivariate relationship between audit delay and a set independent variable. The research examines the influence of profitability, profit and loss, auditor opinion, last auditor opinion, public accountants size and company size influence the audit delay on LQ 45 Company, Banking and Jakarta Islamic Index Company from 2005 to 2009. And then, This research examinies moderating between going concern and current ratio toward audit delay and independent variable.
This research represent the empirical test used sensus method in data collection which took took all the companies listed in Jakarta Stock Exchange as the sample and confirmatory method with auditor in Public Accountant Office. The analysis hypothesis is using Multiple Regression, before hypothesis test, normality data test using kolmogorof-Smirnov test with the program spss version for windows. The result of multiple linear regression shows that profit/loss and the size of public accountant office influence significantly toward audit delay. Average of Audit delay is 72 day and this isi smaller than last research in Indonesian or other country.
This research shows that 1) most public companies are still ignoring profitability, 2) Audit conducted by the Big Four Accounting Firm still dominates in Indonesiaan, 3) Knowledge or competence of the management in preparing the consolidated profit or loss is not sufficient because the increasing complexity of the company, 4) Opinion of last year is not a fundamental reference for auditors during the audit, 5) Going concern has an indirect influence on audit delay, 6) the company which has total assest of the means reflects the company was large as well so that companies that have a large size indicates that certain transactions, 7) The existence of strong pressure from others for the companies listed on the Jakarta Stock Exchange
DAMPAK BEBERAPA FAKTOR TERHADAP KEAHLIAN AUDIT
Full text linkPublic accounting profession developed a long with the difference of importance of internal information user and external information user. The company’s management needs service of the third people that is Independent Auditor in other that responsibility to the external party can be trusted, where as the company external party needs service at the third party y\to get believe that the income statement which served by company management can be trust as the basic of decisions interpretation which is taken by them. Belong to the position, so the auditor is demanded to be able to maintain the belief from client and the others audited Income Statement’s users. This belief must be always improve and supported by the audit’s competence. Audit’s competence which is had by the auditor is related with the knowledge he had, the knowledge can be got from the formal education and edit thought exercising and experiences in audit practice. Based on the background the goal of this research is knowing and testing that education, experience, and practicing of public accounting influenced toward the audit’s competence.
The determining of sample in this research is using simple random sampling technical. The number of sample which is used in this research is 40 public accounting who work at Registered Public Accounting Officer in Surabaya. The source of data which is got from the questioner spread and then analyzed using double linier regression and examined using F test and t test..
Based on the double linier regression analysis concluded that stimulatingly, education, experience and practicing of public accounting are influenced toward the audit’s competence. Where as partially only the education of public accounting which is influence toward to audit’s competence
PENGARUH BEBERAPA RASIO KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX
Full text linkThe stock market can present economic conditions of a country. The more developed and developing capital markets of a country, the more developed and developing country economies as well, and vice versa. Fluctuations in stock prices that occurred in the capital market can provide clues about the fervor or sluggishness in capital markets activities and investor in buying or selling shares. In 2005 to 2008, stock price fluctuations companies listed on the Jakarta Islamic Index. Several financial ratios are fundamental factors that can affect a company's stock price fluctuation. Therefore, this study aims to determine the influence of the Net Profit Margin (NPM), Quick Ratio (QR), Return On Equity (ROE), Earning Per Share (EPS) and the Department to Equity Ratio (DER)of the share price on the company listed on the Jakarta Islamic Index (JII)
In this study the variables used are the Net Profit Margin (X1), Quick Ratio (X2), Return On Equity (X3), Earning Per Share (X4), Dept to Equity Ratio (X5), and Stock Price (Y). The statistical method used is multiple regression analysis. From the results of analysis show that the variable Net Profit Margin, Return On Equity, Earning Per Share and Dept. to Equity Ratio partially no significant effect on stock price, while the Quick Ratio variables have positive and significant impact on stock price
STUDI EMPIRIS KUALITAS LABA PERUSAHAAN MANUFAKTUR DI INDONESIA
Full text linkInformasi laba dalam laporan keuangan pada umumnya sangat penting, khususnya bagi mereka yang menggunakan laporan keuangan untuk tujuan kontrak dan pengambilan keputusan investasi. Kualitas Laba adalah bagian penting dari laporan keuangan sebagaimana tercantum dalam memperoleh laba perusahaan. Hal ini terjadi karena para investor akan "membeli" masa depan pendapatan berasal dari laba tahun berjalan yang dilaporkan oleh perusahaan.. Tujuan penelitian ini adalah Untuk mengetahui : (1) pengaruh ukuran perusahaan terhadap kualitas laba, (2) pengaruh leverage terhadap kualitas laba dan (3) pengaruh likuiditas terhadap kualitas laba.
Sampel penelitian ini adalah perusahaan-perusahaan manufaktur yang tercatat di BursaEfek Indonesia sejumlah 60 perusahaan. Teknik pengambilan sampel menggunakan Probability Sampling yaitu Simple Random Sampling. Data yang digunakan data sekunder yang bersal dari lapotan keuangan perusahaan yang menjadi sampel peneliutian. Teknik Analisis yang digunakan adalah Model Regresi Linier Berganda.
Hasil penelitian menyimpulkan bahwa : (1) Ukuran Perusahaan mampu memberikan peningkatan terhadap kualitas laba, Ukuran perusahaan yang besar dapat menjadi indikasi bahwa perusahaan mempunyai komitmen yang tinggi untuk terus memperbaiki kinerjanya, (2) Likuiditas tidak mampu meningkatkan terhadap Kualitas Laba, likuiditas yang tinggi tak selalu menguntungkan karena berpeluang menimbulkan dana-dana yang menganggur yang sebenarnya dapat digunakan untuk berinvestasi dalam proyek-proyek yang menguntungkan perusahaan (3) Leverage tidak mampu memberikan kontibusi terhadap Kualitas Laba, karenan kemampuan mengelola hutang sehingga masih mampu memenuhi kewajibannya