1,720,993 research outputs found

    ANALISIS PENGARUH DER CR DAN TATO TERHADAP PBV DENGAN ROA SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar pada BEI Tahun 2011 – 2014)

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    The aim of this research is to identify and analyze the determinant of Price to Book Value (PBV) in Property and Real Estate Firm which is listed on Indonesia Stock Exchange (IDX) period of 2011-2014. Price to Book Value (PBV) is dependent variabel in this research. There are three independent variables that used, which are Debt to Equity Ratio, Current Ratio, Total Asset Turnover, and an intervening variabel which is Return on Asset. The population used in the study is all companies engaged in Property and Real Estate Firm which is listed on Indonesia Stock Exchange (IDX) period of 2011-2014. Therefore total population obtained is 35 companies. Sampling in this study using purposive sampling which resulted in a sample into 26 companies of Property and Real Estate sectors. Data analysis method used multiple linear regression analysis and using classical assumption test with path analysis using SPSS program. The result of this research show that Current Ratio (CR) has negative influance not significant to Price to Book Value (PBV), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Return on Asset (ROA) have positive influance significant to Price to Book Value (PBV). Return on Asset (ROA) can mediate influance beetwen variable independent Debt to Equity Ratio (DER) andTotal Asset Turnover (TATO) to Price to Book Value (PBV). But Return on Asset (ROA) can not mediate influance beetwen Current Ratio (CR) to Price to Book Value (PBV)

    ANALISIS FAKTOR YANG MEMPENGARUHI CAPITAL BUFFER PERBANKAN DI INDONESIA (STUDI PADA BANK-BANK KONVENSIONAL GO PUBLIC PERIODE 2010-2013)

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    Capital buffer is the difference between the ratio of bank capital to the minimum capital adequacy ratio of the central bank imposed. Capital buffer can be used by banks as capital reserve in the event of a variety of adverse economic shocks. Committee of international banks (Basel Committee on Banking Supervision) applying Basel Accord which requires each bank has capital reserve (CAR) by 13% in order to strenghten its capital position, reduce inequality over the different regulations in each country and consider the various risk banks in order to realize a soundness and stability of international banking. Banks in Indonesia during the period 2010-2013 have an average CAR of 17,56% which means that above the requirements have been imposed. CAR is too high is not too good for the banks because the capital can be used for development and profit. This study uses variables such as ROEt-1, NPLt-1, Lag of capital buffer (BUFFt-1), Loans to Total Assets (LOTA) and Bank’s Share Assets (BSA) in analyzing the factors that determine the capital buffer of banks in Indonesia during the period 2010-2013. Moreover, there are gaps results of research conducted by previous researchers about the factors that determine the capital buffer. The results of this study showed capital buffer significantly affected by ROEt-1, Lag of capital buffer (BUFFt-1) and Bank’s Share Assets (BSA). The study found a significant poisitive correlation between ROEt-1 and Lag of capital buffer (BUFFt-1) to capital buffer. This is consistent wiith The Pecking Order Theory in which the banks can raise capital with retained earnings. In addition, this study also found negative correlation between BSA and capital buffer, so this finding is supporting Too Big Too Fail that state the larger banks tend to maintain their capital buffer lower than small bank

    ANALISIS PENGARUH CAR, NPL, BOPO DAN LDR TERHADAP ROA PADA BANK DEVISA DI INDONESIA TAHUN 2003-2006

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    This research is performed in order to test the influence of the variables Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Biaya Operasi Terhadap Pendapatan Operasi (BOPO), and Loan to Deposit Ratio (LDR) toward Return on Assets (ROA). Population in this research used all of bank Devisa in Indonesia during period 2003 through 2006. Population was acquired 36 banking company. Data analysis with multilinier regression of ordinary least square and hypotheses test used t-statistic and Fstatistic at level of significance 5%, a classic assumption examination which consist of data normality test, multicolinierity test, heteroskedasticity test and autocorrelation test is also being done to test the hypotheses. Base on normality test, multicolinierity test, heteroskedasticity test and autocorrelation test classic assumption deviation has not founded, this indicate that the available data has fulfill the condition to use multilinier regression model. Empirical evidence show as Biaya Operasi Terhadap Pendapatan Operasi (BOPO), Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have influence toward Return on Assets (ROA) bank Devisa over periode 2003-2006 at level of significance 5%. Prediction capability from these four variables toward Return on Assets (ROA) is 90,4%, where the balance 9,6% is affected to other factor which was not to be entered to research model

    Pengaruh Return On Asset, Current Ratio Dan Institusional Ownership Terhadap Dividend Payout Ratio Dengan Debt To Equity Ratio Sebagai Variabel Intervening (Studi pada Perusahaan Industri Barang Konsumsi yang Terdaftar dalam Bursa Efek Indonesia Periode 2011-2017)

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    ABSTRACT Investor expect investments made in companies getting dividends and capital gains. Dividend Policy is an act of corporate decisions on the distribution of dividends or retained earnings for investment companies to come. This study aimed to analyze the Influences of return on assets, Current Ratio and Institutional Ownership of the Dividend Payout Ratio with Debt To Equity Ratio as an intervening variable. The data analysis technique uses Multiple Linear Regression. This study has 133 samples but 38 of outlier samples. The result shows that only 95 samples can be used by using purposive sampling method. This study uses data source from financial statements which are collected from Indonesian Stock Exchange period of 2011-2017. The result of this research shows that Debt to Equity Ratio has significantly negative influence on the Dividend Payout Ratio, Return on Assets has significantly negative influence on the Debt to Equity Ratio, Current Ratio has significantly negative influence on the Debt to Equity Ratio, Institutional Ownership has significantly positive influence on Debt to Equity Ratio, Return on Assets has significantly positive influence on the Dividend Payout Ratio, Current Ratio has insignificant negative influence on the Dividend Payout Ratio, Institutional Ownership has insignificant negative influence on the Dividend Payout Ratio. Keywords: Return on Assets, Current Ratio, Institutional Ownership, Dividend Payout Ratio, Debt To Equity Rati

    The Impact of Mass Media News, Social Media Content, Consumer Complaints, Risk-Based Capital, and Claim Expense Ratio on Premium Revenue of Unit-Linked Products in Indonesian Life Insurance Companies

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    This research aims to analyze the impact of mass media coverage, social media content, consumer complaints, Risk Based Capital (RBC), and the ratio of claim expenses to life insurance premium income in Indonesia. The findings show that mass media coverage has no significant effect, while social media content with negative sentiment has a significant negative impact on premium income. Consumer complaints have no effect, but RBC has a positive effect and the claims expense ratio has a negative effect on revenue. In conclusion, even though mass media coverage is not significant, social media content has a big impact. High RBC levels and efficient claims management are important to maintain the stability of an insurance company's financial performance. Practical implications, insurance companies must strengthen communication strategies, especially on social media, as well as improve risk and claims management to maintain stable financial performance

    ANALISIS PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON ASSETS (ROA) TERHADAP PRICE TO BOOK VALUE (PBV), DENGAN DIVIDEND PAYOUT RATIO SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Perusahaan Industri Manufaktur yang Terdaftar di BEI Periode 2011-2014)

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    Price to book value is one of the variables used by investors to make investment decisions. Judging from the information value of book value per year and also the ratio of the previous year in the independent variable so that investors can determine the pace of further investment. This study aimed to analyze the influence of Current Ratio, Debt to Equity Ratio, Return on Assets to Price to Book Value by using the Dividend Payout Ratio as an intervening variable in the manufacturing industry sector companies listed on the Stock Exchange 2011-2014 period. This study uses 24 manufacturing companies listed in Indonesia Stock Exchange (BEI) during the period 2011-2014 as the sample. Determination of the samples was done by purposive sampling method. The analysis technique used is regression analysis and path analysis. Furthermore, Sobel test is used to test the strength in the interest of the indirect effect of independent variables on the dependent variable by an intervening variable. The results showed that CR has negative effect and not significant on PBV, while DER has significant positive effect on PBV. ROA has significant positive effect on PBV and DPR has significant positive effect on the DER. Furthermore, Sobel test results show that DPR cannot mediate the effect of CR on PBV and also DPR cannot medi; ate the effect of DER on PBV while DPR can mediate the effect of ROA on PBV

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN CASH HOLDING DENGAN FIRM SIZE SEBAGAI VARIABEL KONTROL (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

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    This study aims to analyze the effect of leverage (LEV), DPR, growth opportunity (GROWTH), capital expenditure (CAPEX), net working capital (NWC) and firm size (SIZE) empirically on the determination of the cash holding policy (CHD) in companies manufacturing listed on the Indonesia Stock Exchange in the period 2013-2017. This study uses secondary data collected from the official Indonesian Stock Exchange website and Bloomberg financial data. The data used is in the form of financial statements of manufacturing companies from 2013-2017. From 167 manufacturing companies, 78 companies were sampled in this study. The data of this study were then analyzed using multiple linear regression analysis. Based on the results of testing the hypothesis through the F test, the LEV, DPR, GROWTH, CAPEX, and NWC variables simultaneously affect CHD. Furthermore, the t test proves that the LEV and NWC variables have a significant negative effect on the cash holding. CAPEX variable has a significant positive effect on CHD. The DPR variable has a negative effect and GROWTH has a positive effect but both are not significant for CHD. The SIZE variable which is the control variable in this study has a positive and significant effect on CHD

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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