STIE Widya Gama Lumajang
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Likuiditas, Leverage, Profitabilitas Pengaruhnya Terhadap Nilai Perusahaan Manufaktur Di Indonesia Melalui kebijakan deviden
Get PDFThe company’s value can be found on the ability to pay dividends. The amount of dividends paid to shareholders depend on the dividend policy of each company. This study aims to determine how the effect of liquidity, leverage, profitability toward dividend policy and the value of manufacturing companies in Indonesia. The number of samples are 8 manufacturing company. Data were analyzed using path analysis model. The results showed that liquidity, leverage, profitability have significantly influence on the company’s value, through the variable dividend policy shows the effect of the narrowing means that the value of the company was affected by the dividend policy is not significant. Partially, not all variables have a significant effect, just variables liquidity and leverage have correlation coefficient (R) of 0.574 with a significance of 0.025 which means proven strong correlation with the criteria. While the value of the coefficient of determination (R square) is 32.9%, which variables liquidity, leverage, profitability have influence to company’s value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN KATAGORI SAHAM BLUE CHIPS DI BURSA EFEK INDONESIA PERIODE TAHUN 2011-2014
Get PDFThe purpose of this research is to find and test influence between structure assets, the ratio debt, profitability, liquidity, sales growth, and the size of the company to structure capital companies blue chips listed on the indonesia stock exchange (IDX) a period of the year 2011-2014. This research uses the method purposive sampling. Technique the analysis used is linear regression multiple. Test a hypothesis that used is test f statistics and test t statistics, with a level α = 5 percent. This research result indicates that simultaneously structure assets, the ratio debt, profitability, liquidity, sales growth, and the size of the company is the a significant impact on capital structure. In partial structure assets, the ratio debt, and liquidity is the a significant impact on capital structure. While profitability, sales growth and the size of the company in partial there is no the effect on capital structure. Value adjusted r square of 0,298. This means that 29,8 % dependent variable the capital
structure can be explained by six independent variable while the rest of 70,1 % capital structure described by variable or other causes out model
EARNINGS RESPONSE COEFFICIENT (ERC): MARKET REACTION TO EARNINGS ANNOUNCEMENT
Get PDFABSTRACT
This study Aimed to Obtain empirical evidence, examine and explain the factors (leverage, profitability,
size and persistence) that Affect earnings response coefficient (ERC) with voluntary disclousure and timeliness
as an intervening variable and its application in the financial statements at Manufacturing Companies listed in
the Indonesia Stock Exchange from 2010 to 2014.
Research on the relationship between stock returns with income to Determine the extent of Reviews
their relationship are many who use earnings figures as the dependent variable regressed with stock returns as
the independent variables are calculated by different methods. There are other methods that can be used to
measure income, by using a variable Earning Response Coefficient (ERC) Plan for the data analysis in this
study will be conducted using path analysis with apliksi Analisys of Moment Structure (AMOS) version 18.
The results of the research there is influence persistence towards Earning Response Coefficient (ERC),
but there is no influence of leverage, profitability, size, and voluntary tineliness disclousure towards Earning
Response Coefficient (ERC). There is significant influence towards Voluntary Disclosure Leverage but the
profitability of the voluntary disclousure did not show a significant effect. There is no effect on the profitability
and timeliness of variable size, but the persistence of earnings against Timeliness Showed the opposite
result. Voluntary disclousure and Timeliness an intervening variable for the effect of leverage, profitability, size
and persistence of earnings.
Keywords: Earning Response Coefficient (ERC), voluntary disclosure, timelines
ASYMMETRY INFORMATION: INVESTORS TRUST REFLECTION TOWARD QUALITY OF EARNINGS
Get PDFThis article aims to describe the investors' trust toward quality of earnings reflection proxied by earnings response coeffisient (ERC). The study was conducted on 296 manufacturing companies that meet the criteria of observations in 2011 to 2015. The variables used in this research is the board of directors, audit comitee, the independent board as exogenous variables, information asymmetry as an intervening variable and earnings response coeffisient (ERC) as an endogenous variable by means of persistency as control variables. The board of directors and the independent board in this article as a proxy of corporate governance show the effect on the information gap represented by information asymmetry, while the audit comitee Showed the opposite effect. Information gaps provide explanatory power on the reflection of investor confidence in the quality of earnings that are Reported company
PENGARUH DIMENSI TOURISM EXPERIENCE TERHADAP KEPUASAN BERWISATA (Studi Pada Obyek Wisata B29 Argosari Kecamatan Senduro Lumajang)
Get PDFInti dari pariwisata adalah pengembangan dan pengalaman kunjungan
dalam melakukan perjalanan wisata. Dalam rangka meningkatkan pemahaman
tentang pengalaman berwisata, penekanan pada isu-isu manajemen dibutuhkan
terutama yang berhubungan dengan memberikan pengalaman-pengalaman ini
kepada pengunjung pada destinasi wisata tertentu. Namun, literatur pariwisata
yang ada masih memberikan penjelasan terbatas pada faktor yang menjadi ciri
pengalaman pariwisata yang mengesankan. Dengan mengadopsi pendekatan
pengalaman konsumen, konsep pengalaman pariwisata yang dikembangkan dalam
penelitian ini meliputi tiga faktor: feel, sense, dan think.
Penelitian ini adalah studi formal pertama yang secara komprehensif
membahas kontribusi pengalaman pariwisata pada kepuasan wisatawan. Hal ini
mempertimbangkan pemahaman atas sifat pengalaman pariwisata yang
mempunyai nilai penting bagi para sarjana dan praktisi, karena menyediakan
wisatawan dengan tingginya kualitas pengalaman yang mengesankan merupakan
esensi dari pariwisata dan manajemen pariwisata. Pengalaman berwisata ditandai
dengan banyak interaksi dengan lingkungan fisik dan manusia yang dihargai oleh
wisatawan, di mana ini bisa mengarah ke kepuasan yang mereka rasakan.
Studi ini dimaksudkan untuk memberikan kerangka yang akan membantu
mengidentifikasi dan lebih memahami tentang mana diantara dimensi pengalaman
pariwisata yang memiliki efek paling penting dalam mempengaruhi kepuasan
wisatawan. Dengan menggunakan simple random sampling, penelitian berfokus
pada 100 turis sebagai sampel yang telah mengunjungi B29 Argosari Senduro
Lumajang selama Mei hingga Juni 2016.
Dengan menggunakan analisis regresi linier berganda sebagai metode
statistik, temuan studi mengungkapkan sense dan feel berpengaruh positif dan
signifikan terhadap kepuasan wisatawan. Sense, feel, dan think bisa menjelaskan
tentang 60,9 persen varian dalam menentukan kepuasan wisatawan, dan 39,1
persen sisanya dipengaruhi oleh faktor lain yang tidak terdapat dalam model
penelitian. Penelitian selanjutnya harus berusaha untuk mengakomodasi temuan
ini dan mereplikasi model konseptual untuk dapat diuji dalam konteks dari tujuan
wisata lainnya
Tindakan Perataan Laba Pada Perusahaan Jasa Di Indonesia Dengan Ukuran Perusahaan, Rasio Profitabilitas, Dan Leverage Sebagai Variabel Pembeda
Get PDFThe purpose of this research is to know that the measure of company, the ratio of
profitability, and the leverage effect simultaneously and partially, also to know the dominant
variables significantly to
income
smoothing action on the service companies lis
ted on the
Indonesia Stock Exchange.
Based on calculations of index eckel, from the 42 companies there
are 8 companies that don’t do the income smoothing, and 34 the rest do the income smoothing.
Analysis tools used are analysis discriminant model z score.
The results showed that
simultaneous or partially 6 variables consist of the size of the company ( assets) , profit margin
(PM ) , return on equity ( ROE ) , return on assets ( ROA ) , debt to equity ratio ( DER ) , and
debt to total assets ( DTAR ) had n
o significant difference between companies
do
income
smoothing and
not
inc
ome smoothing. Simultaneously
the variables used to predict the income
smoothing can influence
to only 9.24 %
. Base on
a model of the cut
- off point , the discriminant
function
abl
e to predict the company
it will do the income smoothing
PENGARUH CAPITAL ADEQUACY RATIO, DEBT TO EQUITY RATIO, RASIO BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, DAN LOAN TO DEPOSIT RATIO TERHADAP KINERJA KEUANGAN BANK UMUM SWASTA NASIONAL YANG GO PUBLIC DI BURSA EFEK INDONESIA
Get PDFThis study has the objective to test empirically the influence of Capital Adequacy Ratio (CAR), Debt to Equity Ratio, Ratio of Operating Expenses to Operating Income (ROA), and Loan to Deposit Ratio (LDR) to the Financial Performance National Private Banks that Go Public in Indonesia stock exchange. Researchers used 13 samples of the banking industry listed in Indonesia Stock Exchange 2005-2009 period obtained by purposive sampling in order to obtain 65 observations. The hypothesis was tested using regression analysis which can be used for predicting the condition a few years after knowing the magnitude of the influence of the independent variables. Analysis of data to test regreasi and influence of independent variables on the dependent variable using SPSS. The results obtained in this study that the Capital Adequacy Ratio (CAR), Debt to Equity Ratio and Loan to Deposit Ratio (LDR) has no effect on the financial performance. While BOPO significant impact on the bank financial performance proxied Cash Flow Return on Assets (ROA). Expected results of this study can contribute in the development of Science in Accounting, in particular aspects of the factors that affect the financial performance of banks are proxied by Cash Flow Return on Assets
Precenter CONFRENCE APMAA 2016 TAIWAN
Get PDFAbstract: This study aimed to analyze the influence of internal factors of the NPF and profitability, analyze the influence of external factors on the NPF and profitability, NPF analyze the effect on profitability, as well as analyze the influence of internal and external factors on profitability through the NPF. The number of samples in this study were 186 Cooperative sharia for 10 years from 2006 -2015. The analysis technique used structural equation modeling. The results showed that internal factors are formed from FDR, CAR and ROA affect the NPF. External factors that form of inflation and GDP impact of the NPF. Internal factors which are formed of FDR, CAR and ROA effect on profitability. External factors that form of inflation and GDP effect on profitability. NPF effect on profitability. NPF mediates the influence of internal factors and external factors to profitability.
Keyword: FDR, CAR, BOPO, Inflation, GDP, NPF, ROA, RO
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU KAYU DENGAN METODE EOQ (ECONOMIC ORDER QUANTITY) PADA PT. MUSTIKA BAHANA JAYA DESA BESUK KEC. TEMPEH KAB. LUMAJANG
Get PDFPenelitian ini bertujuan untuk mengetahui jumlah pesanan bahan baku optimal jika menggunakan (EOQ), total persediaan bahan baku yang digunakan perusahaan jika menerapkan metode (EOQ) dalam upaya optimalisasi biaya persediaan. Data yang digunakan dalam penelitian ini terdiri dari data primer dan sekunder baik bersifat kualitatif maupun kuantitatif yang berhubungan dengan persediaan bahan baku kayu. Data primer diperoleh melalui observasi dan juga wawancara kepada berbagai pihak yang berkepentingan sesuai kebutuhan yang diteliti. Data sekunder diperoleh dari staff kantor yang berkepentingan.
Berdasarkan hasil penelitian dengan menggunakan metode Economic Order Quantity (EOQ) jumlah pesanan bahan baku optimal adalah pada tahu 2013 sebesar 1.471,34 m3 sedangkan pada tahun 2014 sebesar 558,03m3 dan pada tahun 2015 sebesar 1.300,39 m3 untuk setiap kali pesanan. Untuk frekuensi pemesanan bahan baku optimal adalah pada tahun 2013 sebanyak 23 kali, sedangkan pada tahun 2014 sebanyak 32 kali dan pada tahun 2015 sebanyak 27 kali pemesanan. Hasil penelitian ini menunjukkan bahwa penerapan metode Economic Order Quantity (EOQ) pada PT. Mustika Bahana Jaya lebih optimal dibanding metode yang digunakan perusahaan. Penerapan metode ini lebih menekankan betapa pentingnya pengendalian persediaan bahan baku kayu pada perusahaan dalam melakukan proses produks