1,720,961 research outputs found
PENGARUH RASIO INTENSITAS PENELITIAN DAN PENGEMBANGAN, RASIO TINGKAT PENGEMBALIAN EKUITAS DAN RASIO PEMBAYARAN DIVIDEN TERHADAP NILAI PERUSAHAAN
Full text linkThe main firm’s goal according to theory of the firm is to maximize value of
the firm. Firm can increase owners’ and stockholder’ wealth by increasing the
firms’ value. The value of the firm can be influenced by many factors, either
internal or external. This research examines the affect of Intensitas Penelitian dan
Pengembangan, return on equity and dividend payout ratio to the value of the
firm.
Samples of this research are firms listed in Indonesia Stock Exchange during
period time of 2007 to 2009. By using purposive sampling method, it’s found 12
sample firms with 36 observations. Input data are analysed by using Ordinary
Least Square analysis.
The results show that (1) Research and Development Intensity Ratio
negatively and significantly affects M/B Ratio, (2) Return on Equity positively
and significantly affects M/B Ratio, and (3) Dividend Payout Ratio doesn’s affect
M/B Ratio significantly
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA MODAL
Full text linkThis research is aimed to analyze the influence of Regional Taxes, Regional Retribution, General Allocation Fund, and Specific Allocation Fund toward the Allocation of Capital Expenditure. Capital expenditure has important role in operating government system that is to increase public prosperity and as a form of good governance.
The samples which are use in this research are regency/municipality of Java and Bali that report routine the realization report of the estimate income of regional expense (APBD) from 2007 until 2010 for Dirjen Perimbangan Keuangan Pemerintah Daerah. Based on that criteria, samples which are use in this research are 168 regencies/municipalities. The instrument that use is multiple regression.
The result of this research shows that regional taxes, regional retribution, and general allocation fund has positive influence toward the allocation of capital expenditure. Besides specifiic allocation fund has negative influence toward the allocation of capital expenditure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLIBATAN DEPARTEMEN AKUNTANSI DAN KECANGGIHAN SISTEM AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN OUTSOURCING (Studi Empiris pada PT PLN APJ Tegal)
Full text linkThis study aims to examine the degree of accounting department
involvement in outsourcing decisions-making and the sophistication of accounting
system in outsourcing decision-making units of the branch office and identify
factors affecting accounting department involvement in outsourcing decisionmaking
and sophistication of accounting system in outsourcing decision-making
units of the branch office. Based on the Management Accounting researched by
Dawne Lamminmaki (2008), with two dependent variables and three independent
variables.
Using survey questionnaire from managers and three supervisor from each
branch office units in PT PLN (Persero) APJ Tegal and regression-path analysis in SPSS
16. The Accounting Management dimensions (number of customers, number of customers
claim, degree of respondent education) are collectively analyzed in relation to the
accounting department involvement in outsourcing decision-making and the
sophistication of accounting system in outsourcing decision-making.
The number of customers was a positive and significant factor affecting
the accounting department involvement in outsourcing decision-making and the
sophistication of accounting system in outsourcing decision-making. The number
of customers claim was a negative and significant factor affecting the accounting
department involvement in outsourcing decision-making and the sophistication of
accounting system in outsourcing decision making. The degree of respondent
education was a positive and insignificant factor affecting the accounting
department involvement in outsourcing decision-making and the sophistication of
accounting system in outsourcing decision-making
“ANALISIS MANUFACTURING CYCLE EFFECTIVENESS (MCE) DALAM MENGURANGI NON VALUE ADDED ACTIVITIES” (Studi Empiris Pada Pabrik Minyak Kelapa Sawit PT. PPLI Asahan)
Full text linkGlobal finance crisis influence causess every company to demanded to carry out effectiveness enhanced and efficiency in course of production. In size tradisional management that is used to evaluate performance cost efficiency, that is how does efficient a activity consuming resource in produce product. Concept cost efficiency replaced with concept cost effectiveness with paradigm reshuffle existence to customer value. Cost effectiveness or known with term manufacturing cycle effectiveness (MCE) is size that show percentage value added activities found in a activity that used by company to result value for customer. Activities that must reduced and caused in business is called with non value added activities. Non value added activities is not need to run business operation, so that must reduced and caused, to give value and increase profit companies. Using MCE used to detect decrease the production cost.
This research internal issue formulation what is MCE has decrease towards non value added activities in palm oil factory PT. Prima Palm latex Industri Asahan.
This research result shows calculation from MCE experience enhanced is 1,75%. Finally, ability and effectiveness company can be increased with activity improvement to reach cost effectiveness optimal
KEMAMPUAN INFORMASI KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA DAN PERUBAHAN ARUS KAS DI MASA MENDATANG PADA PERUSAHAAN MANUFAKTUR INDUSTRI BARANG KONSUMSI YANG TERDAPAT DI BURSA EFEK INDONESIA (BEI)
Full text linkGoal of this research is to understand the influence of changes in profitability, changes in receivables, inventory changes, changes in administrative costs and sales, changes in the ratio of gross profit margin in the company predicts profit on industrial goods consumption recorded in the securities exchange indonesia (bei) and to find out the influence of changes in profit , changes in receivables, inventory changes, changes in administrative costs and sales, changes in the ratio of gross profit margins and changes in cash flows to predict future cash flows on consumption goods industry perusaahaan recorded in the securities exchange indonesia (bei).
This research uses descriptive quantitative analysis methods and using secondary data in the form of balance sheet, profit and loss reports, and reports on cash flow in the period 2003-2007 the consumption goods industry companies which are listed on the Indonesia Stock Exchange (Bei).
From the results of the F test to predict the return in the future in mind the level of sig 0,008, while in the F test to predict future cash flow results obtained 0.003. This means that the profit changes, changes in receivables, inventory changes, changes in administrative costs and sales, changes in gross profit margin and cash flow changes have a significant influence in the profit and to predict future cash flows. R square prediction of profit gained 19,7% influenced by changes in profit changes, changes in receivables, inventory changes, changes in administrative costs and sales, changes in gross profit margin and cash flow changes, R square in the cash flow to predict the results obtained is 23,3% independent variables
PENGARUH INTERNET FINANCIAL REPORTING DAN TINGKAT PENGUNGKAPAN INFORMASI WEBSITE TERHADAP FREKUENSI PERDAGANGAN SAHAM PERUSAHAAN
Full text linkBecause of rapidly growth of internet technology, communication through
internet has been adopted by business sector as important tool to share information.
Growth of information technology especially internet influenced traditional form of
company information disclosure until additional media to disclose financial
information that which is Internet Financial Reporting (IFR) has emerged. Then,
there are efforts of companies to reduce asymmetry information by disclose
information about companies. This research has objective to know the influence of
IFR practice and degree of information disclosure on website to frequency of trading
stock of company.
This research use cross sectional data. The amount of sample is 100 company
on Kompas100 index until end of 2009. Linear Regression is used to find out the
impact of IFR practice and degree information of website to trading stock frequency
of company.
This research show that there is impact of IFR practice and degree of
information disclosure on website to trading stock frequency of company
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP STOCK RETURN (Studi Empiris Perusahaan yang Terdaftar di BEI Tahun 2008-2009)
Full text linkThis research is aimed to examine the influence of corporate social
responsibility (CSR) of stock return (using CAR as a proxy) on the company’s
environmentally sensitive category and does not follow the PROPER from 2008-
2009. Analysis of CSR in this research are based on environment and social
parameters. It also uses PBV and DER as control variables.
The samples which are use in this research are 68 annual report of
companies listed in Indonesia Stock Exchange in the 2008-2009. Samples are
obtained by using purposive sampling method. Hypothesis testing method used is
multiple regression analysis.
The result showed only partially CSR (social) variables, which has
positive influence on stock return. While CSR variables (environment) variables
did not affect the stock return. The result simultaneously with control variables
indicate that the variables of CSR (environment) and CSR (social) positive effect
on stock return
PENGARUH MANAJEMEN LABA TERHADAP REAKSI PASAR DAN RISIKO INVESTASI PADA PERUSAHAAN PUBLIK DI BURSA EFEK JAKARTA
Full text linkEarning is an important factor to estimate the performance of company as well as a base to estimate the future profit. Investors pay much attention to the profit earned, without paying attention to the process of forming the information.
The neglect of investors makes managers conduct "earning management". The Research analized about earnings management of manufacture's company in
Jakarta Stock Exchange (JSX). The research aims to: 1) Analyzing the difference of market reaction to the earnings management and non earnings management's companies. 2) Analyzing the difference of investment risk between earnings
management and non earnings management's companies.
The research was done to manufacture's companies listed in JSX. Among 157 manufacture's companies listed in 2001, 32 companies were taken to become sample. Using total accruals by indicator, earnings management was analized with discretionary accrual approach. The sample were divided into two types, 12 companies were earnings management and 20 companies were non earnings management. Independent sample t-test was used to analyzed data after it has normal distribution by Kolmogorov-Smirnov test.
The result show that there was no difference of the market reaction between earnings management's companies and non earnings management's companies and there was no difference of investment risk between earnings management's companies and non earnings management's companies. It based of the result of independent sample t-test that show the probability of amount market reaction
and investment risk were not significant in 5 percent.
Keywords: Earnings Management, Market Reaction, Investment Ris
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