Jurnal Akuntansi dan Keuangan
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Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Free Cash Flow dan Profitabilitas Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Go Public yang Terdaftar Di BEI (Periode 2010 – 2013)
Get PDFThis study aims to identify the effect of managerial ownership , institutional ownership , free cash flow , and profitability on the dividend policy in the manufacturing companies go public listed on the Indonesia Stock Exchange 2010-2013 . The hypothesis was first put forward in a negative effect of managerial ownership on the dividend policy , the second hypothesis is the positive effect of institutional ownership on the dividend policy , the third hypothesis is the positive effect of free cash flow on the dividend policy , the fourth hypothesis is the positive effect of profitability on the dividend policy . Measurement of the dividend policy is based on the dividend payout ratio is seen in the company's annual financial statements . The sample in this study is that the manufacturing companies go public listed on the Indonesia Stock Exchange 2010-2013 . Sampling using purposive sampling in order to obtain a total sample of 14 manufacturing companies go public that meet the criteria of the study sample set. Managerial ownership is measured by dividing the number of shares owned by management with a total number of outstanding shares , institutional ownership is measured by dividing the number of shares owned by institutions with a total number of outstanding shares , free cash flow is measured by dividing free cash flow with total assets , profitability is measured by Return on Assets ( ROA ) . The technique of data analysis done with the classical assumption , hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows . The results showed that in partial institutional ownership , free cash flow , profitability has positive influence on the dividend policy in the manufacturing companies go public listed on the Indonesia Stock Exchange , while the variable managerial ownership negatively affects the dividend policy in the manufacturing companies go public listed on the Indonesia Stock Exchange
Pengaruh Transparansi dan Akuntabilitas Laporan Keuangan Pemerintah Daerah (LKPD) Terhadap Tingkat Korupsi Pemerintah Daerah (Studi pada Pemerintah Kota Se-Sumatera)
Get PDFThis study aims to demonstrate empirically the effect of the transparency and accountability of local government financial statements (LKPD) on the level of local government corruption. Tests performed on 15 city government in Sumatera.The data used are secondary data derived from the results of the Corruption Eradication Commission (KPK) on National Integrity Index of local government, the local government website, and the results of the audit The Audit Board of the Republic of Indonesia (BPK RI) on the financial statements of local government in 2011 to the year 2013.This study using purposive sampling method and using a multiple linear regression analysis. The results showed that the transparency of local government financial statements (LKPD) negatively affect the level of local government corruption and accountability of local government financial statements (LKPD) positive effect on the level of local government corruption
Analisis Tingkat Kesehatan Koperasi pada Koperasi Simpan Pinjam di Kabupaten Tulang Bawang Barat
Get PDFThe purpose of this study was to determine determine and advise the Credit Unions in Tulang Bawang Barat about the soundness of the cooperative to assess, the soundness of the cooperative visits from capital, asset quality, management, efficiency, liquidity, independence and identity of cooperatives in the growth and Credit Unions West Tulang Bawang. This research is a descriptive study. Population and sample in this research cooperative in the district of West Tulang Bawang and taken five cooperatives active for at least 5 years. Data collection method used is direct interview, library study, and documentation. The results of data analysis can be concluded that Based on Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 14 / Per / M.KUKM / XII / 2009 by judging from the 7 Aspects namely Aspect Capital, Assets Quality Aspects, Management Aspect, Aspect efficiency, Liquidity aspect, aspect and aspect Independence and Self Growth Cooperative. And the result Rating at Credit Unions in Tulang Bawang Barat has a quite healthy Predicat
Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia)
Get PDFThis study purposed to test factors which were affecting timeliness offinancial statements in manufacture companies listed in IndonesianStock Exchange. Factors tested in this study is profitability, liquidity, company size,company age, and audit opinions. Samples used in this study are purposive sampling in amount of 20 selected companies by various samples selection criteria. Later, those factors will be tested by logistic regression by significant level of 5%. Result identifies that profitability, liquidity, company size,company age,and audit opinion doesn’t have any effect on timeliness offinancial statements in Indonesian Stock Exchange
Analisis Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Tergolong LQ45 di BEI Periode 2011-2014)
Get PDFThe study aims is to examine and analyze (1) the effect of firm size on firm value, (2) the effect on the profitability of the enterprise value of companies belonging LQ45 in BEI Period 2011-2014. This study population is a company belonging to LQ45 in the 2011-2014 period. The sampling technique used was purposive sampling in order to obtain a total sample of 17 companies. The data used in this study was obtained from the annual financial statements of each company belonging LQ45 published through the official website www.idx.co.id. Data analysis techniques in this study using SEM-based Partial Least Square (PLS). The results showed that (1) the variable firm size of the company and no significant positive effect on firm value, (2) variable profitability and significant positive effect on firm value
Pengaruh Tingkat Inflasi, Pertumbuhan PDB, Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Harga Saham pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2005-2013
Get PDFThis study aims to identify and analyze the effect of inflation, GDP growth, firm size, leverage and profitability to the stock price on the property and real estate sectors listed in Indonesia Stock Exchange 2005-2013. The first hypothesis is the inflation rate effecting negatively on the stock price, the second hypothesis is GDP growth effecting positively on the stock price, the third hypothesis is the firm size effecting positively on the stock price, the fourth hypothesis is leverage effecting negatively on the stock price, the fifth hypothesis is profitability effecting positively on the stock price. Stock prices measured by the Annual Closing Price is seen in the company's annual financial statements. The sample in this study is the industrial property and the real estate listed in Indonesia Stock Exchange in 2005-2013. Sampling using purposive sampling in order to obtain a total sample of 10 companies and real estate properties that meet the criteria established research sample. Inflation measured by the consumer price index rate, GDP growth seen from the changes in nominal GDP, the size of the Company as measured by total sales, leverage is measured using the Debt Equity Ratio (DER) and profitability as measured by Return on Assets (ROA). Data analysis techniques performed with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows.The results showed that in partial inflation, GDP growth, and leverage have no effect on stock prices, while the size of the company and profitability have positive effect on the stock price on the company property and real estate sectors listed in Indonesia Stock Exchange.
Pengaruh Struktur Modal Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013
Get PDFIn order to meet the needs of the funds used to operate and develop the business, the company must be able to obtain or provide the required capital in a way that is effective and efficient, whether the capital come from internal or external. It is a matter of financial structure and capital structure which is used to measure the profitability of a company. The purpose of this study is to determine empirically the effect of capital structure variables that proxy with Debt Equity Ratio and Times Interest Earned on profitability variable proxied by Return On Equity. The data used in this study were obtained from the annual financial statements of each manufacturing company published through the official website www.idx.co.id. Samples are taken as many as 41 companies listed in Indonesia Stock Exchange during the period from 2011 to 2013 were taken through purposive sampling method. Data analysis techniques in this study using multiple regression analysis. The results showed that in partial Debt Equity Ratio with regression value of 0.048 and a significant positive effect on the variable Return On Equity, while variable for 0,010 Times Interest Earned positive but not significant effect on the variable Return On Equity. This suggests that the use of debt and capital as well as the ability of the company to pay a fixed load of interest being the size of the company to obtain additional funds so as to improve profitability
Pengaruh Profitabilitas, Ukuran Perusahaan, Debt To Equity Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Pada Perusahaan Asuransi yang Terdaftar di BEI)
Get PDFThis study aims to analyze the factors that affect the timeliness of financial reporting ininsurance companies listed in Indonesia Stock Exchange. The factors examined in this study are profitability, firm size, and debt to equity as the independent variable while punctuality as the dependent variable. Based on the problems and research objectives, this study uses quantitative research. The data used in this study are secondary data from financial statements and selection of samples by using judgment sampling / purposive sampling. The results of this study revealed no significant influence of profitability, firm size, debt to equity to the timeliness of the financial statements of the insurance companies listed on the Indonesia Stock Exchange in the financial reporting data in 2010 to 2012
Pengaruh Brand Image, dan Lapangan Pekerjaan Terhadap Keputusan Mahasiswa untuk Memilih Jurusan Akuntansi pada Perguruan Tinggi yang Ada di Bandar Lampung
Get PDFEducation is one of the most important priority for most people. Most of the people have hope to be able to continue and complete their education to the highest level. It is undeniable that the provision for the world of work is to have a higher education. But in the process to continue their education to a higher level will be faced with a variety of considerations, namely the quality of the brand image of the majors and jobs after completing education. This study demonstrated for the influence of brand image and employment of the decision to choose accounting majors at the College in Bandar Lampung. The analytical method used is multiple linear regression analysis partially by the number of respondents comprised 100 students from each of the 20 students from universities in the city of Lampung. Data collection techniques used in this research is through field studies, literature studies and questionnaires. Based on the results of the discussion can be concluded that partial denagn directly using the t test, it appears that the hypothesis testing results show the brand image t value amounted to 12.589> 1.661 t table with a level of significance 0.000 <0.05, which means that the hypothesis in this study refused Ho and accept Ha. It can be concluded that the "brand image has a positive influence on the student's decision". And that the results of hypothesis testing showed Jobs t value of 5.156> 1.661 t table with a level of significance 0.000 <0.05, which means that the hypothesis in this study reject Ho and accept Ha. It can be concluded that the "Jobs has a positive influence on the student's decision"
Pengaruh Tingkat Pertumbuhan Penjualan dan Perputaran Piutang Terhadap Likuiditas Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014
Get PDFThis study is to identify and analyze the effect of growth sales rate and receivable turnover on liquidity in the manufacture companies listed in Indonesia Stock Exchange period 2012-2014. The first hypothesis is growth sales rate has effect on liquidity and the second hypothesis is receivable turnover has effect on liquidity. The sample in this study is the manufacture companies consumer goods sector listed in Indonesia Stock Exchange period 2012-2014. Sampling technique used in this study is purposive sampling, so that obtained 21 companies. Analyze technique used in this study is multiple linier regression analyze. Hypothesis test is using t-test and coefficient of determination. The classic assumption which consist of normality test, multicolinearity test, heteroskedasticity test, and autocorrelation test is also being done in this study. The results showed that growth sales rate has significant positive influence on liquidity in the manufacture companies consumer goods sector listed on the Indonesia Stock Exchange amd receivable turnover has significant positive influence on liquidity in the manufacture companies consumer goods sector listed in Indonesia Stock Exchange