1,721,071 research outputs found
PENGARUH KUALITAS AUDIT, AUDIT TENURE DAN MANAJEMEN LABA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Get PDFThe audit opinion on the financial statements is one consideration forinvestors when making investment decisions. Essence of going concern contained in the company's balance sheet must reflect the value of the company to determine the existence and future. There are many factors that can affect the going concern audit opinion either positively or negatively. In previous research has done much research on the factors that affect the going concern opinion with varying results. The purpose of this study was to examine the influence of audit, audit tenure and earnings management on the going concern audit opinion on the companies listed on the Indonesian Stock Exchange. Population in this research are manufacturing companies listed on the Indonesian Stock Exchange in the period 2010-2014 that 5 consecutive years to publish full financial statements that have been audited and published. Sample selection is done with purposive sampling. Based on certain criteria that determined the author, it obtained 29 samples with 145 observation data. The analysis used to test the hypothesis is the logistic regression analysis. The results showed that the quality of audit has positive and significant impact on the going concern audit opinion, while audit tenure and earnings majajemen not significantly affect the going concern audit opinion
PENGARUR EARNINGS (SEGREGASI DAN AGREGASI) TERHADAP RETURN SAHAM EMITEN DI BURSA EFEK JAKARTA
Get PDFPenelitian ini bertujuan untuk mengetahui dan menganalisis penganth laba operasi, laba bersih dan laba komprehensif terhadap tingkat keuntungan saham (return saham) di Bursa Efek Jakarta.
Monde penelitian ying digunakan adalah metode survey. Penalitian ini dilakukan di BE) dengan ntenggunakan 174 perusahaan, tahun 1996-1998 berdasarkan purposive sampling. Dalam penelitian ini dipergunakan enmat (4) persamaan tinier regresi untuk menguji hipotesis adanya kandungan informasi pada laba operasi, laba bersih dan laba komprehensif serta lambskin kandungan informasi ketiga earnings.
Pengujian hipotesis dilakukan dengan menggunalcan persamaan, yaitu Abnormal return (AR) diregres dengan laba operasi, laba bersih, laba komprehensif dan variabel dummy krisis, 0 (not), tahun sebelum krisis dan 1 (sam), tahun sesudah 'crisis.
Basil penelitian menunjukkan bahwa secara bersama (uji-F) ada pengaruh yang signifikan laba operasi, laba bersih, labs komprehensif dan variabel dummy krisis terhadap return saham perusahaan pada tingkat dibawah 1 persen, artinya secant bersama labs mengtutdung informasi dan memiliki tambahan kandungan inforrnasi. Namun basil uji secara individu menunjukkan tidak adanya kandungan infomutsi dan tambahan kandungan informasi pada litho operasi, laba bersih dan laba komprehensif hal ini terbukti dengan nilai signifikansi diatas 5 persen. Sedangkan variabel dummy Krisis sargra individu sangat berpengartth terhadap return saham perusahaan Basil penelitian ini mengindikasilcan bahwa investor tidak lagi mengunakan informasi laba secara terpisah (segregasi), mama' hams menggunakan informasi laba secara ag,regat sebagai salah satu alai analisanya dalam pengambilan keputusan investasi.
The objective of this research is to find out and analyze the influence of operating income, net income and comprehensive income at the level of return stock in Jakarta Stock Exchange,
The method used in this research is survey. The research was conducted in BEI by using 174 companies, from 1996-1998 based on purposive sampling. In analyzing the data the researcher applied linear regression to test the hypothesis of existence information content in operating income, net income and comprehensive income as well as incremental information content of those three earnings.
The testing of the hypothesis is done by using Abnormal Return formula which is regressed by operating income, net income and comprehensive income , and varible control (crisis) as dummy variable, 0 before crisis and 1, after crisis.
The result of the research indicates that by using the test simultenously ( F-test) there is a significant influence of the operating income, net income and comprehensive income , and dummy crisis variable to the return stock of the companies, at the level 1 percent. It 111C8115 that simultanously the three earnings have information content and incremental information content.
The result of the individual test, however, indicates that there is no information content and incremental information content in operatinng income, net income and comprehensive income, which is shown by a significant at level above 5 percent. Nevertheless, the dummy crisis variable has great influence to the return stock of the companies individually. The result of this research indicates that investor do not use inhumation income separately, they use egression income information instead, as a meats of their analysis to decide their investment
PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE, DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA PERUSAHAAN
Get PDFTogether with awareness and sensitivity from company’s stakeholders so
that the concept of corporate social responsibility (CSR) appears and become
parts that can not be separated with the lives of companies in the future. CSR gives
different concept which that company by voluntary contributes something for the
sake of better people and cleaner environment. The goal of this research are : to
test empirically the influence of management ownership, institution ownership,
foreign ownership, leverage, independent commissary on CSR disclosure, and to
test the influence of CSR disclosure on company’s activities.
Populations in this research are manufacturer companies that listed in
Indonesia Stock Exchanges in 2009 to 2011. The sample was taken by purposive
sampling method, and total samples are 159 companies. The kind of data was used
here are secondary data with gathering documentation data. Analysis instrument
uses linear regression.
The results of this research are : institutional ownership had influence on
CSR disclosure, management ownership had no influence on CSR disclosure,
foreign ownership had no influence on CSR disclosure, leverage that measured
with debt to equity had negative influence on CSR disclosure, independent
commissary had influence on CSR disclosure, CSR disclosure had influence on
company’s activities. This condition happens because of CSR activities had
significant productive impacts on company’s efficiency, technical change, and
economic scale
Pengaruh Diversifikasi Operasi, Diversifikasi Geografis, Leverage dan Struktur Kepemilikan terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2010)
Get PDFThis study aims to examine the influence of operation diversification, geographic diversification, leverage and ownership structure towards earnings management in manufacturing companies. Two types of diversification are studied: operation diversification and geographic diversification. Leverage measured by ratio between total debt and total assets. Ownership structure comprises four aspects: concentrated ownership, foreign ownership, institutional ownership and managerial ownership. Earnings management measured by discretionary accruals, which is counted using modified Jones model.
This study uses documentary method from ICMD and annual reports of manufacture companies. This study utilizes data from 72 manufacturing companies listed at Bursa Efek Indonesia (BEI) in 2009 until 2010. Multiple regression technique is used for the data analysis.
The result of this study indicates geographic diversification, leverage, concentrated ownership and institutional ownership have significant influence in earnings management. Higher geographic diversification and institutional ownership might decrease earnings management. Meanwhile, increase of leverage and concentrated ownership might raise earnings management. The study didn’t find significant effect of operation diversification, foreign ownership and managerial ownership towards earnings management
ANALISIS PENGARUH FAKTOR-FAKTOR FUNDAMENTAL RASIO KEUANGAN TERHADAP PERUBAHAN HARGA SAHAM Pada Perusahaan Non Keuangan LQ 45 Yang Terdaftar Di BEI Tahun 2007-2011
Get PDFThis research aims to analyze and check the influence of some fundamental factor of financial ratios that can be used to make prediction of the share price changes. The objects of this research are non financial companies listed in LQ 45 index during the period 2007-2011. The variables studied in this research were return on equity (ROE), return on asset (ROA), debt to equity ratio (DER), current ratio (CR), earning per share (EPS), book value per share (BVS) and the impact on share price by overall test and individually test.
This research used quantitative method by collecting secondary data from financial statement of non financial companies listed in LQ 45 index during the period 2007-2011 in Indonesia Stock Exchange (IDX). These data are tested with an analysis model using multiple linear regression. This analysis aims to determine the relation level of independent variables impact on dependent variable. Procedure for selecting a sample in this research was purposive sampling method and it acquired samples 31 companies.
The result of research indicated that fundamental variable represented on financial ratio ROE, ROA, DER, CR, EPS, and BVS simultaneously have significant effect on share price changes. Based on t-test result, separately showed only variable CR have significant effect on share price changes while other variables have no significant effect. The prediction ability from six variables to share price changes equal to 11,8% as shown by level of adjusted R Square 0,118 while the rest 88,2% influenced by other dissimilar factor which is not attempted into research mode
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGUNGKAPAN ICSR LEMBAGA KEUANGAN SYARIAH DI INDONESIA
Get PDFThis study aims to determine the effect of profitability, firm size, and sales growth of ICSR disclosure of Islamic financial institutions in Indonesia.
The population used in this study is all sharia financial institutions go public listed on the Indonesia Stock Exchange 2010-2015. The sample technique used in this study is the selection of samples with judgment / purposive sampling. The analysis tool used is multiple linear regression analysis.
Based on the results of the tests conducted can be concluded that: 1) Return on Assets (ROA) proved to significantly affect the Islamic Corporate Social Responsibility (ICSR), this is evidenced by the value of t count of 4.170 and significance of 0.000. 2) The size of the company proved to significantly affect the Islamic Corporate Social Responsibility (ICSR), this is evidenced by the value of t count of 3.426 and significance of 0.000. 3) Sales growth proved to significantly affect the Islamic Corporate Social Responsibility (ICSR), this is evidenced by the magnitude of t count value of 2.402 and significance of 0.008
MEKANISME PEMUNGUTAN PAJAK PERTAMBAHAN NILAI ATAS SEWA ASET YANG DIDAYAGUNAKAN PADA PERUM BULOG DIVRE JAWA TENGAH
Get PDFPENGARUH STRUKTUR KEPEMILIKAN, KEAKTIFAN KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2010-2012)
Get PDFThe purpose of this study is to demonstrate empirically that ownership concentration, managerial ownership, Audit comitee effectiveness, and audit quality have negative significant effect on earning management
The population used in this study are all manufacture companies listed on IDX in yhe period of 2010-2012. The sampling method used in this study was purposive sampling method. The analysis technique in this study uses multiple regression analysis with help from a program named SPSS
From the analysis performed in this study, ownership concentration is the only variable that has significants negative effect on earnings management. Meanwhile, managerial ownership, audit comitee activeness, and audit quality have positive effect on earning management
PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, INTENSITAS ASET TETAP DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015 - 2017)
Get PDFThis study aims to examine the factors that affect the company’s tax avoidance using effective tax avoidance as an indicator. There are several factors used in this research consisted of return on assets, leverage, size, capital intensity and institutional ownership. The purpose of this study is to empirically examine whether the return on assets, leverage, size, capital intensity and institutional ownership affect the tax avoidance in manufacturing companies listed in Indonesia Stock Exchange.
Population takes as the object of observation amounted to 144 manufacturing companies listed in Indonesia Stock Exchange in the periode 2015-2017. The sample which is used in this research was extracted with using purposive sampling method. After reduces with several criteria, 72 firms are determined as samples. The analysis technique in this study uses a linear regression analysis with help a program named SPPS version 21.
The result showed that return on assets, leverage, capital intensity and institutional ownership significantly affect tax avoidance. Meanwhile size does not significantly influence tax avoidance. In this study there are still many limitation and shortcomings namely the effect of independent variables on the dependent variables can only explain by 12.7%. Hence, more independent variables are needed
MEKANISME PENGADAAN BARANG/ JASA DENGAN METODE PENUNJUKAN LANGSUNG PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPMPTSP) PROVINSI JAWA TENGAH
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