Jurnal Dinamika Akuntansi dan Bisnis
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INSTITUTIONAL INVESTORS, LEVERAGE, DAN PROFIBILITAS TERHADAP FLEKSIBILITAS AKUNTANSI PERUSAHAAN
Get PDFAbstract The purpose of this study is to examine and analyze the influence of institutional investors, leverage, and profitability for firms accounting flexibility. The population of this study is manufacturing companies listed in the Indonesia Stock Exchange between 2009 and 2011. This study is a hypothesis testing research that involve 51 firms. The data is obtained from audited financial reporting period between 2009 and 2011. This study found that institutional investors, leverage and profitability simultaneously have influence for firm accounting flexibility, institutional investors has positive influence for firm accounting flexibility, leverage has negative influence for firm accounting flexibility and profitability has negative influence for firms accounting flexibility. Keywords: Institutional investors, leverage, profitability, and firms accounting flexibilit
Pengaruh Minat Masyarakat Aceh terhadap Keputusan Memilih Produk Perbankan Syariah di Kota Banda Aceh
Get PDFThe objective of this study is to examine the influence the decision to select product Islamic bank, they were because, religious motivation, and service quality. The data were collected by questionnaire as the instrument. The questionnaires were distributed to 100 respondents as the active customers of sharia bank in Banda Aceh. The data were analyzed by validity and reliability test to evaluate the questionnaire and by linier regression to evaluate the influential factors of those variables. The result showed that religious motives and service quality positively influenced the decision to choose product Islamic Bank.The objective of this study is to examine the influence the decision to select product Islamic bank, they were because, religious motivation, and service quality. The data were collected by questionnaire as the instrument. The questionnaires were distributed to 100 respondents as the active customers of sharia bank in Banda Aceh. The data were analyzed by validity and reliability test to evaluate the questionnaire and by linier regression to evaluate the influential factors of those variables. The result showed that religious motives and service quality positively influenced the decision to choose product Islamic Bank
Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia
Get PDFThis research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments
Pengaruh Struktur Modal Terhadap Nilai Perusahaan dan Kinerja Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
Get PDFThis study is aimed at examining the effect of capital structure on firm value and firm performance. The population in this research is banking companies listed in Indonesia Stock Exchange for three years (2021-2014). Using purposive sampling method, a sample of 54 companies is obtained. The analytical method used in this research is the analysis of linear regression. The results of this research shows that capital structure have a negative effect on firm value and firm performance
Pengaruh Corporate Governance Terhadap Praktik Pengungkapan Modal Intelektual Di Indonesia
Get PDFThe purpose of this study was to examine empirically the influence of corporate governance to intellectual capital disclosure (ICD) practice of Indonesian public companies. ICD was measured with the framework that constructed based on Bapepam-LK regulation, whereasthe corporate governance measured by its structures i.e. audit committee, board of commissioner, and board of director. This study used purposive sampling method to determine the sample from public companies which are included in the 50 biggest market capitalizations from 2007 until 2014. The linier regression method was used to analysis the data. The result shows that corporate governance has an effect on the intellectual capital disclosure practices in Indonesia. It means that, the structures of corporate governance of companies determine the amount of intellectual capital information disclosed on their annual report
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2008-2014
Get PDFThis study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock Exchange between 2009 and 2011. Based on purposive sampling method, 38 manufaturing companies was selected (or 114 observations). Data was selected from the companies financial reports and analysed by using multiple linear regression. This study uncovered that. the firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity have influence for accounting conservatism collectively. But, only firm size, firm risk, capital intensity, ownership structure and growth opportunity affect accounting conservatism individually in the studied companie
Analisis Kinerja Obligasi dan Sukuk Ijarah Perusahaan Yang Terdaftar di Bursa Efek Indonesia
Get PDFThe objective of this study is to analyse the performance of Conventional Bonds and Sukuk Ijarah of the companies that listed in Indonesian Stock Exchange from 2012 until 2015. The performance of both type of securities were measured with Nominal Yield, Yield to Maturity, Current Yield and Realized Yield. This study is hypothesis testing research with. 34 samples that selected based on criteria (purposive sampling method). The data was unbalanced panel data and obtained from annual report which obtained from the website of KSEI and Indonesia Stock Exchange. The hypothesis are tested by using the independent sample t-test method to compare the performance of the conventional Bonds and Sukuk Ijarah. This study found that firstly, the performance of Bonds is not significantly different from the performance of Sukuk Ijarah in term of Nominal Yield. Secondly, there are no significant performance difference between Bonds and Sukuk Ijarah based on Yield to Maturity. Fourthly, there are no significant performance difference between Bonds and Sukuk Ijarah based on Current Yield. Lastly, there are no significant performance difference between Bonds and Sukuk Ijarah based on Realized Yield. Thus it can be concluded that there are no significant performance difference of Bonds and Sukuk Ijarah
PROFITABILITY, SOLVABILITY, PRICE EARNINGS RATIO AND PRICE TO BOOK RATIO AN EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES
Get PDFAbstract This study aims atexamining the correlation of profitability ratio and solvability ratio, collectively and partially, on price earnings ratio and price to book ratio of manufacturing companies listed on the Indonesian stock Exchange. The data were obtained from the annual financial statement of the companied with the period of study wasbetween 2011 and 2013.A multiple regression analysis has been performed to analysesamples of 57 manufacturing companies that have been selected based on the purposive sampling. The results showed that the profitability has a positive and significant correlation on the price earnings ratio and price to book ratio of the companiesstudied. Meanwhile, the solvabilityhas a negative and significant effect on the price earnings ratio and price to book ratio. This study has also documented that theprofitability and solvability of the companies are better in explaining change of the Price to Book Ratio (PBR) than the Price Earnings Ratio (PER). Keywords: profitability ratio, solvability ratio, price earnings ratio, price to book ratio, Indonesia, Manufacturing Companie
PENGARUH LEVERAGE,FINANCIAL DISTRESS DAN GROWTH OPTIONS TERHADAP AKTIVITAS HEDGING PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFAbstractThis research aims to examine the influence of leverage, financial distress, and growth options on probability of the corporations to execute hedging activities using derivative instruments.The population of this research consist of non financial companies which are listed on IDX (Indonesia Stock Exchange) from 2012-2014.The samples of 210 companies were selected using slovin formula and simple random sampling technique. Hypothesis were tested utilizing logistic regression analysis.The results of this research show that leverage, financial distress, and growth options simultaneously influence the hedging activities by using derivative instruments. Partially leverage influence the hedging activities by using derivative instruments mean while financial distress and growth options do not influence hedging activities by using derivative instruments.Keywords: derivative instruments, financial distress, growth option, Hedging, leverag
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE FINANCIAL PERFORMANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi pada Bank Umum Syariah di Indonesia)
Get PDFAbstractThe purpose of this research is to examine the influence of good corporate governance and corporate financial performance on corporate social responsibility. The data used in this study is secondary data. Samples were taken by purposive sampling method sample size obtained was 24 syariah general bank companies listed in bank Indonesia 2011-2013 . The analysis technique used is multiple linear regression using SPSS 20.The study uses independent variable good corporate governance, corporate financial performance and dependent variable corporate social responsibility. the results of this study indicate that the simultaneous testing (F-test), variable good corporate governance, corporate financial performance have a significant influence on corporate social responsibility. in a partial test (T-test), variable good corporate governance size a have a significant influence on corporate social responsibility. while the variable corporate financial performance have no influence on corporate social responsibility.Keyword: good corporate governance, corporate financial performance, and corporate social responsibility