100 research outputs found
Pengaruh Kepemilikan Manajerial, Struktur Modal, Ukuran Perusahaan, dan Agency Cost sebagai Variabel Intervening terhadap Kinerja Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI
No full textThe purpose of this research is to find empirical evidence of the influence of managerial ownership, equity structure, size, and agency cost as intervening variables toward the performance of the companies listed in BEI (Indonesia Stock Exchange). The data of study are the financial reports of manufacture companies listed in BEI in the period 2009 – 2011. They were collected from www.idx.co.id. and Indonesian Capital Market Directory (ICMD). To get the sample, the study made use of purpose sampling method based on the criteria as follows: 1) the manufacture companies were listed in BEI in the period 2009 – 2011, 2) the companies issued their financial reports in the period 2009 – 2011 conforming to the complete data needed in this research. Due to the research criteria, the companies obtained as the sample are 24 in number. The data were analyzed using multiple regression analysis method. The results of the study indicated that 1) managerial ownership, equity structure, and size did not influence the agency cost both directly and indirectly, 2) managerial ownership and size did not influence the performance of the companies through the agency cost both directly and indirectly. There were, however, some significant influences between the equity structure and the performance of the companies
Faktor-faktor yang mempengaruhi kebijakan dividen pada perusahan publik di Indonesia
No full textThere are many factors influencing management in deciding its dividend policies. The purpose of this study is to examine factors that influence dividend policies at the public company in Indonesia and dividend payout ratio as a proxy. This research used 93 public companies listed at the Jakarta stock exchange, for the period of 2000-2002. The multiple regression analysis was used to test the hypothesis. This study found that: (1) cash position gives a positive and significant influence on dividend payout ratio, (2) debt to equity ratio gives a negative and significant influence on dividend payout ratio, (3) firm size gives a positive and significant influence on dividend payout ratio, (4) institutional shareholder gives a negative and significant influence on the dividend payout ratio, (5) earning variability does not give a significant influence on dividend payout ratio, (6) growth gives a negative and significant influence on dividend payout ratio, (7) return on assets does not give a significant influence dividend payout ratio, and (8) free cash flow gives a positive and significant influence on dividend payout ratio
Pengaruh kepemilikan manajerial, struktur modal, ukuran perusahaan, dan agency cost sebagai variabel intervening terhadap kinerja perusahaan pada perusahaan manufaktur yang terdaftar di BEI
No full textThe purpose of this research is to find empirical evidence of the influence of managerial ownership, equity structure, size, and agency cost as intervening variables toward the performance of the companies listed in BEI (Indonesia Stock Exchange). The data of study are the financial reports of manufacture companies listed in BEI in the period 2009 – 2011. They were collected from www.idx.co.id. and Indonesian Capital Market Directory (ICMD). To get the sample, the study made use of purpose sampling method based on the criteria as follows: 1) the manufacture companies were listed in BEI in the period 2009 – 2011, 2) the companies issued their financial reports in the period 2009 – 2011 conforming to the complete data needed in this research. Due to the research criteria, the companies obtained as the sample are 24 in number. The data were analyzed using multiple regression analysis method. The results of the study indicated that 1) managerial ownership, equity structure, and size did not influence the agency cost both directly and indirectly, 2) managerial ownership and size did not influence the performance of the companies through the agency cost both directly and indirectly. There were, however, some significant influences between the equity structure and the performance of the companies
Konsekuensi adopsi penuh IFRS terhadap pelaporan keuangan di Indonesia
No full textInternational Financial Reporting (IFRS) is the global international standards for business operation and security market. Indonesia as a member of forum G20 must use fair value concept to measure and disclosure the financial report. Fair Value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value changes measurement and financial reporting in Indonesia which used historical cost. Fair value concept have several advantages and disadvantages. Fair value concept makes Indonesia financial report more comparable
KONSEKUENSI ADOPSI PENUH IFRS TERHADAP PELAPORAN KEUANGAN DI INDONESIA
No full textInternational Financial Reporting (IFRS)is the global international standards for business operation and security market. Indonesia as a member of forum G20 must use fair value concept to measure and disclosure the financial report. Fair Value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value changes measurement and financial reporting in Indonesia which used historical cost. Fair value concept have several advantages and disadvantages. Fair value concept makes Indonesia financial report more comparable
Adopsi penuh dan harmonisasi Standar Akuntansi Internasional
No full textThe globalization of business operation and security market demands the global international standards. The world organizations have arranged International Accounting Standards (IAS), now known as International Financial Reporting (IFRS), for globalization of business operation and security market. The different characteristics of each country create some refusal toward IFRS, but many world organizations are insisted to adopt IFRS. Harmonization, or even convergence, acts as the bridge between IFRS and the accounting standards of the countries
Analisis faktor-faktor yang berpengaruh terhadap Internet Financial Reporting (studi empiris pada perusahaan yang listed di Bursa Efek Indonesia Tahun 2014)
No full textThis study aimed to prove empirically that: company size, profitability, liquidity, leverage,and listing age have a positive effect on Internet Financial Reporting (IFR). The data were financial statements audited by companies listed on the Indonesia Stock Exchange until 2014. They were obtained from www.idx.co.id and www.sahamok.com. The sampling technique was purposive sampling and the data collected were 228 companies. Hypothesis testing used
multiple linear regression analysis. The results of this study showed that firm size had a positive effect on IFR, while profitability, liquidity, leverage, and age of listing had no effect on IFR. The combination of firm size, profitability, liquidity, leverage, and listing age had an effect on IFR
Analisis Faktor-faktor yang Mempengaruhi Penerapan Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2014-2017
No full textTujuan dari penelitian ini untuk membuktikan secara empiris pengaruh kepemilikan institusional, kepemilikan manajerial, proporsi komisaris independen, leverage, pertumbuhan perusahaan, financial distress, dan komite audit terhadap konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Sampel yang digunakan dalam penelitian ini adalah sebagian perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2014-2017. Total sampel penelitian 12 perusahaan yang ditentukan berdasarkan metode purposive sampling. Untuk menguji hipotesis digunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa proporsi komisaris independen, leverage, financial distress, dan komite audit berpengaruh positif terhadap konservatisme akuntansi, sedangkan pertumbuhan perusahaan berpengaruh negatif terhadap konservatisme akuntansi. Variabel kepemilikan institusional dan kepemilikan manajerial tidak berpengaruh terhadap konservatisme akuntans
Pengaruh Internet Financial Reporting terhadap reaksi pasar sebelum dan sesudah Internet Financial Reporting
No full textThe purpose of this study demonstrate empirically that the Internet Financial Reporting (IFR) effect on abnormal return, abnormal return before and after applying IFR different, and the volume of stock trading company before and after applying IFR different. Samples were determined using purposive sampling technique . Based on specific criteria, manufacturing companies listed in Indonesia Stock Exchange in 2013 as sample 115. To test the hypothesis 1 used a simple linear regression analysis, while for the hypothesis 2nd and 3rd use different test . The results showed that IFR had no effect on abnormal return, abnormal return before and after applying IFR is no different, and the volume of stock trading company before and after applying IFR is no different
PENGARUH INTERNET FINANCIAL REPORTING (IFR) TERHADAP NILAI PERUSAHAAN, HARGA SAHAM, FREKUENSI PERDAGANGAN SAHAM, DAN RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN LQ45 TAHUN 2015 - 2018)
No full textThis study aims to empirically prove the influence of Internet Financial Reporting (IFR) on company value, the effect of IFR on stock prices, the effect of IFR on stock trading frequency, and the effect of IFR on stock returns. This study used the data from the company's financial statements included in LQ45 companies listed on the Indonesia Stock Exchange (IDX) during 2015-2018. The sampling technique used in this study was a purposive sampling method with several criteria, namely: 1) All companies listed in the LQ45 index in the 2015 - 2018 period, 2) Companies listed in the LQ45 index in the 2015 - 2018 period have website address that can be accessed, 3) Publishing financial information in rupiah units, 4) Having stock trading frequency ≥ 75 times in each quarter during the study period. A stock is said to be active if it has a frequency of trading shares ≥ 75 times each quarter, 5) Having complete information or data used in this study. Based on the sampling criteria of 45 companies listed in LQ45, the samples of this study consisted of 31 companies. This research used a simple regression analysis. The results proved that IFR had no effect on firm value, IFR had no effect on stock prices, IFR had no effect on the frequency of stock trading, IFR had no effect on stock returns
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