Jurnal Riset Finansial Bisnis
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Pengaruh good corporate governance, struktur kepemilikan, dan ukuran perusahaan terhadap reaksi pasar
Full text linkThe purpose of this study is to examine stock prices of property and real estate companies listed in the Indonesia Stock Exchange, which influenced by various factors including board of commissioners, boards of directors, institutional ownership, managerial ownership, and firm size. This research data focused on financial statement of property and real estate companies listed on the Indonesia Stock Exchange published between 2014-2015 . Sample consists of 18 companies by using purposive sampling method. Multiple linear regression statistics is used to analyze the research data. The results of study indicate that in partial hypothesis testing, the board of directors is significantly influenced by institutional leadership, managerial ownership and firm size of stock prices, while the board of commissioners is not significant. Simultaneously, the influence of all predictor variables on stock prices are not significant also.
Keywords: Good corporate governance, Ownership structure, Firm size, Stock price. The purpose of this study is to examine stock prices of property and real estate companies listed in the Indonesia Stock Exchange, which influenced by various factors including board of commissioners, boards of directors, institutional ownership, managerial ownership, and firm size. This research data focused on financial statement of property and real estate companies listed on the Indonesia Stock Exchange published between 2014-2015 . Sample consists of 18 companies by using purposive sampling method. Multiple linear regression statistics is used to analyze the research data. The results of study indicate that in partial hypothesis testing, the board of directors is significantly influenced by institutional leadership, managerial ownership and firm size of stock prices, while the board of commissioners is not significant. Simultaneously, the influence of all predictor variables on stock prices are not significant also.
Keywords: Good corporate governance, Ownership structure, Firm size, Stock price. 
Pengaruh jiwa entreprenuer dan prestasi kuliah terhadap minat mahasiswa akuntansi masuk pendidikan profesi akuntansi (PPAK)
Full text linkThe aim of this study is to provide empirical evidence about the influence of entrepreneurial spirit and learning achievement on accounting students interest to take accounting professional educational program. This study was conducted in Islamic higher education in Medan City. This research is using quantitative approach. Questionnaire becomes the instrument of collecting research data. Meanwhile, quota sampling becomes the sampling technique of this research. The number of samples obtained as many as 150 students of accounting study program. The data were processed by using multiple linear regression analysis. The results of this study provide some conclusions. Partially, entrepreneur spirit has a significant effect on student’s interest to participate in accounting professional educational program. But the influence of learning achievement on student’s interest is not significant. Simultaneously, entrepreneurial spirit and learning achievement have a significant effect on student's interest to participate in accounting professional educational program.
Keywords: Entrepreneur spirit, Learning achievement, Student’s interest.The aim of this study is to provide empirical evidence about the influence of entrepreneurial spirit and learning achievement on accounting students interest to take accounting professional educational program. This study was conducted in Islamic higher education in Medan City. This research is using quantitative approach. Questionnaire becomes the instrument of collecting research data. Meanwhile, quota sampling becomes the sampling technique of this research. The number of samples obtained as many as 150 students of accounting study program. The data were processed by using multiple linear regression analysis. The results of this study provide some conclusions. Partially, entrepreneur spirit has a significant effect on student’s interest to participate in accounting professional educational program. But the influence of learning achievement on student’s interest is not significant. Simultaneously, entrepreneurial spirit and learning achievement have a significant effect on student's interest to participate in accounting professional educational program.
Keywords: Entrepreneur spirit, Learning achievement, Student’s interest
Peran kepemilikan institusional dalam memoderasi pengaruh current ratio, debt to equity ratio, Total asset turnover dan inventory turnover terhadap return on equity di Bursa Efek Indonesia
Full text linkPurposes - This study aims were to analyze empirically the influence of the current ratio, debt to equity ratio, total asset turnover and inventory turnover on return on equity. Institutional ownership was involved as a moderator variable in this study.Methods - This research is categorized as a casual approach. The number of samples in this study as many as 11 financial statements of retail trading companies listed on the Indonesia Stock Exchange. Multiple linear regression. was used to analyse the research data.Findings - This research concludes that the current ratio, debt to equity ratio, had a significant effect on return on equity, but total asset turnover did not have a significant effect on return on equity. Institutional ownership was not a role as a moderator variable in this study.Keywords - Current ratio, Debt to equity ratio, Total asset turnover, inventory turnover, Return on equity, Institutional ownership. Purposes - This study aims were to analyze empirically the influence of the current ratio, debt to equity ratio, total asset turnover and inventory turnover on return on equity. Institutional ownership was involved as a moderator variable in this study.Methods - This research is categorized as a casual approach. The number of samples in this study as many as 11 financial statements of retail trading companies listed on the Indonesia Stock Exchange. Multiple linear regression. was used to analyse the research data.Findings - This research concludes that the current ratio, debt to equity ratio, had a significant effect on return on equity, but total asset turnover did not have a significant effect on return on equity. Institutional ownership was not a role as a moderator variable in this study.Keywords - Current ratio, Debt to equity ratio, Total asset turnover, Inventory turnover inventory turnover, Return on equity, Institutional ownership.  
Analisis determinan pertumbuhan laba di Bursa Efek Indonesia
Full text linkProfitable growth is a measure of company performance. It is to calculate future earnings by using earnings in the previous period. Therefore, this study aims to analyze the influence of current ratio, Debt to Asset Ratio, total asset turnover, net profit margin on profitable growth. The analysis focused on textile & garment enterprise data. The quantitative research approach is a paradigm of this research. The samples were taken by using purposive sampling. The number of research samples are 7 of 17 textile & garment companies listed on the Indonesia Stock Exchange for the period 2010-2014. Multiple linear regression is a technique used to analyze research data. The statistical test shows that the partial influence of debt to asset ratio on profitable growth is significant, while the partial influence of the current ratio, total asset turnover and net profit margin on profitable growth is not significant. Furthermore, the simultaneous influence of the current ratio, debt to asset ratio, total asset turnover and net profit margin on profitable growth is significant.
Keywords: Current ratio, Debt to asset ratio, Total asset turnover, Net profit margin, Profitable growth. Profitable growth is a measure of company performance. It is to calculate future earnings by using earnings in the previous period. Therefore, this study aims to analyze the influence of current ratio, Debt to Asset Ratio, total asset turnover, net profit margin on profitable growth. The analysis focused on textile & garment enterprise data. The quantitative research approach is a paradigm of this research. The samples were taken by using purposive sampling. The number of research samples are 7 of 17 textile & garment companies listed on the Indonesia Stock Exchange for the period 2010-2014. Multiple linear regression is a technique used to analyze research data. The statistical test shows that the partial influence of debt to asset ratio on profitable growth is significant, while the partial influence of the current ratio, total asset turnover and net profit margin on profitable growth is not significant. Furthermore, the simultaneous influence of the current ratio, debt to asset ratio, total asset turnover and net profit margin on profitable growth is significant.
Keywords: Current ratio, Debt to asset ratio, Total asset turnover, Net profit margin, Profitable growth. 
Pengaruh dana pihak ketiga, modal sendiri, non performing financing dan tingkat bagi hasil terhadap jumlah pembiayaan bagi hasil
Full text linkThe purpose of this study is to determine the effect of third party funds, equity, non performing financing and profit sharing on revenue sharing at PT. Bank Syariah Mandiri, Tbk. The secondary data onto this research using financial statements of PT. Bank Syariah Mandiri Tbk for the period of 2010-2014. Multiple linear regression applied to analyze the data onto this study. The results of this study either partially or simultaneously indicate that revenue sharing are significantly influenced by third party funds, equity, non performing financing and profit sharing.
Keywords: Third party funds, Equity, Non performing financing, Profit sharing, Revenue sharing.The purpose of this study is to determine the effect of third party funds, equity, non performing financing and profit sharing on revenue sharing at PT. Bank Syariah Mandiri, Tbk. The secondary data onto this research using financial statements of PT. Bank Syariah Mandiri Tbk for the period of 2010-2014. Multiple linear regression applied to analyze the data onto this study. The results of this study either partially or simultaneously indicate that revenue sharing are significantly influenced by third party funds, equity, non performing financing and profit sharing.
Keywords: Third party funds, Equity, Non performing financing, Profit sharing, Revenue sharing
Pengaruh penerapan elektronik nomor faktur (e-Nofa) dan faktur pajak fiktif terhadap penerimaan pajak
Full text linkThis study aims is to determine the effect of e-Nofa application on tax revenue. This research also determines the effect of fictitious tax invoice on tax revenue. Another purpose is to determine the effect simultaneously the implementation of E-Nofa and fictitious tax invoice on tax revenue in Primary Tax Office, West Medan. This type of research is using associative research. The sample of this research is 33 account representative. Technique of collecting data using questionnaires. Data analysis technique in this research is linear regression. The results of this research showed that the e-Nofa applications have a partial effect on tax revenue. Fictitious tax invoices also have a partial effect on tax revenue. Simultaneously, tax revenue affected by e-Nofa application and fictitious tax invoice.
Keywords: E-Nofa application, Fictitious tax invoice, Tax revenue.This study aims is to determine the effect of e-Nofa application on tax revenue. This research also determines the effect of fictitious tax invoice on tax revenue. Another purpose is to determine the effect simultaneously the implementation of E-Nofa and fictitious tax invoice on tax revenue in Primary Tax Office, West Medan. This type of research is using associative research. The sample of this research is 33 account representative. Technique of collecting data using questionnaires. Data analysis technique in this research is linear regression. The results of this research showed that the e-Nofa applications have a partial effect on tax revenue. Fictitious tax invoices also have a partial effect on tax revenue. Simultaneously, tax revenue affected by e-Nofa application and fictitious tax invoice.
Keywords: E-Nofa application, Fictitious tax invoice, Tax revenue
Pengaruh debt to equity ratio dan longterm debt to equity ratio terhadap return on equity dengan ukuran perusahaan sebagai variabel moderating di Bursa Efek Indonesia
Full text linkPurposes - This study aims were to examine the effect of debt to equity ratio, long term debt to equity ratio and firm size to return on equity. Role of firm size acts was a mediator variable.Methods - The quantitative approach that was used as a research paradigm. The samples of this research were 7 metal sub-sector companies listed on the Indonesia Stock Exchange by purposive sampling method. Data analysis was used multiple regression analysis method.Findings - This study had several conclusions, among others, that the debt to equity ratio, long term debt to equity ratio and firm size had no significant effect on return on equity. Firm size did not act as a variable that mediates the effect of debt to equity ratio on return on equity. Firm size also did not act as a variable that mediates the influence of long term debt to equity ratio on return on equity.Keywords - Debt to equity ratio, Long term debt to equity ratio, Firm size, Return on equity. Purposes - This study aims were to examine the effect of debt to equity ratio, long term debt to equity ratio and firm size to return on equity. Role of firm size acts was a mediator variable.Methods - The quantitative approach that was used as a research paradigm. The samples of this research were 7 metal sub-sector companies listed on the Indonesia Stock Exchange by purposive sampling method. Data analysis was used multiple regression analysis method.Findings - This study had several conclusions, among others, that the debt to equity ratio, long term debt to equity ratio and firm size had no significant effect on return on equity. Firm size did not act as a variable that mediates the effect of debt to equity ratio on return on equity. Firm size also did not act as a variable that mediates the influence of long term debt to equity ratio on return on equity.Keywords - Debt to equity ratio, Long term debt to equity ratio, Firm size, Return on equity.  
Analisis determinan profitabilitas perusahaan perkebunan di Bursa Efek Indonesia
Full text linkPurposes - This study aims were to determine the effect of total asset turnover, net profit margin and current ratio on return on asset, either partially or simultaneously.Methods - The research approach used in this research is an associative approach as part of quantitative research. Purposive sampling was chosen as sampling technique to get samples of 8 companies. The type of data used in this study is secondary data and multiple linear regression for data analyzes.Findings - The indicate of this study that partially return on assets was positive and significantly influenced by total asset turnover and current ratio, but it was not for net profit margin. However, simultaneously, return on assets was significantly influenced by total asset turnover, net profit margin and current ratio.Keywords - Return on asset, Total asset turnover, Net profit margin, Current ratioTujuan - Penelitian ini bertujuan untuk mempelajari lebih lanjut pengaruh Perputaran Total Aktiva terhadap Profitabilitas, pengaruh Margin Laba terhadap Profitabilitas, pengaruh Rasio Lancar terhadap Profitabilitas, dan mempelajari lebih lanjut pengaruh Perputaran Total Aktiva, Margin Laba dan Rasio Lancar secara simultan terhadap Profitabilitas Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia.
Metode - Pendekatan penelitian yang digunakan dalam penelitian adalah dengan menggunakan pendekatan asosiatif. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011 sampai dengan 2015 adalah sebanyak 16 perusahaan. Sampel dalam penelitian ini ditentukan dengan cara purposive sampling. Dari 16 perusahaan, didapatkan 8 perusahaan yang memenuhi kriteria untuk dijadikan sampel penelitian. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Teknik Analisis data pada penelitian ini adalah menggunakan analisis regresi linear berganda.
Penemuan - Hasil penelitian ini menunjukan bahwa secara parsial Perputaran Total Aktiva berpengaruh positif dan signifikan terhadap Return On Asset, Margin Laba secara parsial tidak berpengaruh signifikan terhadap Return On Asset dan Rasio Lancar berpengaruh positif dan signifikan terhadap Return On Asset pada perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Perputaran Total Aktiva, Margin Laba dan Rasio Lancar secara simultan berpengaruh yang signifikan terhadap Return On Asset (ROA) pada perusahaan industri perkebunan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2015.
Kata kunci - Perputaran Total Aktiva, Margin Laba, Rasio Lancar dan Return On Asse
Pengaruh kurs, inflasi dan penyaluran kredit pertanian terhadap ekspor sektor pertanian di Provinsi Sumatera Utara
Full text linkThe purpose of this research is to know the influence of exchange rate, inflation and agricultural credit distribution to export of agriculture sector in North Sumatera province. The secondary data sources of this study sourced from the Central Bureau of Statistics and Bank Indonesia in the first quarter of 2012 until the fourth quarter of 2015. The analysis technique used in this study is multiple linear regression analysis. The results of this study show some conclusion. Firstly, effect of exchange rate on agricultural sector exports are negative and insignificant. Secondly, effect of inflation on agricultural sector exports are significant and negative. Thirdly, effect of agricultural credit distribution on agricultural sector exports are insignificant and positive. Fourthly, simultaneously, agricultural sector exports are significantly affected by exchange rate, inflation and agricultural credit distribution.
Keywords: Exchange rate, Inflation, Distribution of agricultural credit, Export, Agricultural sector.The purpose of this research is to know the influence of exchange rate, inflation and agricultural credit distribution to export of agriculture sector in North Sumatera province. The secondary data sources of this study sourced from the Central Bureau of Statistics and Bank Indonesia in the first quarter of 2012 until the fourth quarter of 2015. The analysis technique used in this study is multiple linear regression analysis. The results of this study show some conclusion. Firstly, effect of exchange rate on agricultural sector exports are negative and insignificant. Secondly, effect of inflation on agricultural sector exports are significant and negative. Thirdly, effect of agricultural credit distribution on agricultural sector exports are insignificant and positive. Fourthly, simultaneously, agricultural sector exports are significantly affected by exchange rate, inflation and agricultural credit distribution.
Keywords: Exchange rate, Inflation, Distribution of agricultural credit, Export, Agricultural sector
Efek moderasi ukuran perusahaan pada pengaruh debt to equity ratio dan longterm debt to equity ratio terhadap return on equity di Bursa Efek Indonesia
Full text linkThis study aims is to analyze the influence of debt to equity ratio and longterm debt to equity ratio to return on equity. Furthermore, this study aims also is to analyze firm size in moderating the influence of debt to equity ratio and longterm debt to equity ratio to return on equity at retail trade company listed on Indonesia Stock Exchange. Type of research used in this research pertained associative approach. Data from 6 retail trading companies listed on the Indonesia Stock Exchange are used as samples, especially financial statement data for the period 2010-2015. In this study, multiple linear regression is used to answer the research hypothesis. The results showed that partially, debt to equity ratio has a significant effect on return on equity; long term debt to equity ratio has a significant effect on return on equity. Simultaneously, the variable debt to equity ratio and long term debt to equity ratio have a significant effect on return on equity. Meanwhile, firm size affects to the relationship between debt to equity ratio, long term debt to equity ratio to return on equity. Thus, firm size is a moderating variable in this study.
Keywords: Debt to equity ratio, Longterm debt to equity ratio, Return on Equity, Firm size.This study aims is to analyze the influence of debt to equity ratio and longterm debt to equity ratio to return on equity. Furthermore, this study aims also is to analyze firm size in moderating the influence of debt to equity ratio and longterm debt to equity ratio to return on equity at retail trade company listed on Indonesia Stock Exchange. Type of research used in this research pertained associative approach. Data from 6 retail trading companies listed on the Indonesia Stock Exchange are used as samples, especially financial statement data for the period 2010-2015. In this study, multiple linear regression is used to answer the research hypothesis. The results showed that partially, debt to equity ratio has a significant effect on return on equity; long term debt to equity ratio has a significant effect on return on equity. Simultaneously, the variable debt to equity ratio and long term debt to equity ratio have a significant effect on return on equity. Meanwhile, firm size affects to the relationship between debt to equity ratio, long term debt to equity ratio to return on equity. Thus, firm size is a moderating variable in this study.
Keywords: Debt to equity ratio, Longterm debt to equity ratio, Return on Equity, Firm size