1,720,962 research outputs found
Pengaruh Manajemen Laba Dan Net Interest Margin Terhadap Kinerja Keuangan Bank Umum Swasta Nasional
Get PDFKinerja Keuangan selalu menjadi target tahunan untuk setiap bisnis perbankan. Manajemen sangat memperhatikan indikator kinerja keuangan seperti Return On Assets (ROA). Dengan ROA dapat diketahui tingkat laba yang diperoleh perusahaan, kemampuan perusahaan memanfaatkan aset yang dimiliki. Sedangkan manajemen laba menjadi alat perusahaan untuk mempengaruhi informasi dalam laporan keuangan dengan tujuan untuk mengelabuhi stakeholder yang ingin mengetahui kinerja dan kondisi perusahaan. Hasil manajemen laba dalam bentuk Net Interest Margin yang membentuk kinerja keuangan perusahaan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh Earning Management dan Net Interest Margin terhadap proksi kinerja keuangan dengan Return on Asset. Peneliti menggunakan 23 sampel sektor perbankan swasta publik nasional yang terdaftar di Bursa Efek Indonesia periode 2014-2016 sehingga diperoleh 69 observasi. Hipotesis diuji dengan menggunakan analisis regresi yang dapat digunakan untuk memprediksi kondisi beberapa tahun berikutnya setelah mengetahui besarnya pengaruh variabel independen. Hasil yang diperoleh dalam penelitian ini bahwa Earning Management dan Net Interest Margin mempengaruhi Kinerja Keuangan. Diharapkan hasil penelitian ini dapat berkontribusi dalam pengembangan Ilmu Manajemen Keuangan di Indonesia
Mekanisme Fungsi Manajemen Keuangan Dan Nilai Perusahaan
Get PDFCorporate value is the main objective of corporate management that is done by combining the functions of financial management through investment decisions, funding decisions and dividend policies will have an effect on the value of the company that is reflected from the share price. This study aims to empirically examine the mechanisms of corporate financial functions such as Investment Decision, Financing Decision, and Dividend Policy, which is pronounced by Price Earning Ratio, Debt to Equity Ratio, to Company Value Proxy Dividend Payout Ratio. Researchers used 11 samples of major trading sector sectors that went public in the period 2011-2015 so that obtained 55 observations. Hypotheses are tested by using regression analysis that can be used to predict the condition of the next few years after knowing the magnitude of the effect of the independent variable. Data analysis to test regreation and influence of independent variable to dependent variable using SPSS. The results obtained in this study that Investment Decision, Decision Funding have a significant effect on Corporate Value, but Dividend Policy has no effect on Corporate Value. It is expected that the results of this research can contribute in the development of Financial Management Science in Indonesia, especially aspects of the factors that affect the Company Value proxyed by Price Book Valu
Pengaruh Price To Book Value, Earning Per Share Dan Debt To Equity Rasio terhadap Harga Saham Bank Umum Swasta Nasional
Get PDFThe stock price is a reference for many in the Indonesia Stock Exchange (IDX), especially investors and prospective investors who have expectations of stock prices at the end of the closing day of the Stock Exchange. Investors depend on the stock price on the exchange because this is part of the welfare when investors are willing to release their funds to the stock exchange. The company's management also has an obligation to inform its performance during a certain period of time. The company's management performance will be reflected in the stock price at the close of the stock exchange. There are several factors that can affect management performance and stock prices, such as PBV, EPS, and DER. Because this factor will fundamentally give impetus to the occurrence of stock prices on the exchange. Management is very interested in indicators such as PBV, EPS, and DER, it can be seen the level of profits obtained by the company, the ability of the company to utilize the assets it owns. This study aims to empirically examine the effect of PBV, EPS, and DER on the share price of National Private Commercial Banks. The researcher used 20 samples of the national private banking sector listed on the Indonesian Stock Exchange for the 2014-2016 period to obtain 60 observations. The hypothesis is tested using regression analysis which can be used to predict the condition of the next few years after knowing the magnitude of the effect of the independent variables. The results obtained in this study that PBV, EPS and DER affect stock prices. It is expected that the results of this study can contribute to the development of Financial Management Sciences in Indonesia
IMPRESSION OF LIQUIDITY, LEVERAGE, AND INDEPENDENT COMMISSIONERS ON THE VALUE OF NATIONAL PRIVATE BANK GENERAL COMPANIES
Get PDFManagement hopes to make a profit with the intention of adding value to the company. Through the provision of sufficient bank funds to meet liquidity and lending to increase profitability and increasing company value. Company value is built by managing good company assets so that profits are obtained. This information gives a signal to the stock market and is responded by the market at stock prices. This study aims to determine the influence of liquidity, leverage, and independent commissioners on firm value. The study population is national private commercial banks listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples were taken based on purpose sampling so that 17 samples were obtained. The study uses a linear regression approach with liquidity variables measured by Loan to Deposit Ratio, Leverage is measured by Debt to Equity Ratio, independent commissioners are measured by the number of independent commissioners, and company value is measured by Tobin's Q. The results that liquidity has a significant negative influence on the value of the company, leverage has no influence on the value of the company, and Independent Commissioners have a significant positive influence on the value of the company
Influence of Earnings Management on Stock Prices with Good Corporate Governance as an Intervening Variable
Get PDFThe management team tries to achieve the budgeted profit target each period to maximize the value of the company as reflected in the stock price. In general, management runs its operations by way of earnings management practices at every level of management to pursue the budgeted profit targets of the company. Earnings management which is a tool to maintain profitability can give a signal of stock prices in the capital market. Using path analysis, during the 2014-2018 period a study of the effect of earnings management on stock prices was carried out with Good Corporate Governance proxied by an independent commissioner and audit committee as an intervening variable in national private commercial banks. The results of this study indicate that earnings management directly does not have a significant effect on stock prices. And indirectly earnings management through Good Corporate Governance in the proxy of independent commissioners has no significant effect, but through the audit committee has a significant effect on stock prices. And through independent commissioners and audit committees have no significant effect on stock prices. Good Corporate Governance practices carried out by Independent Commissioners and Audit Committees can establish effective supervision and control systems within an entity
Pengaruh Capital Adequacy Ratio, Debt to Equity Ratio, Rasio Biaya Operasional Pendapatan Operasional, Dan Loan to Deposit Ratio Terhadap Kinerja Keuangan Bank Umum Swasta Nasional Yang Go Public Di Bursa Efek Indonesia
Get PDFThis study has the objective to test empirically the influence of Capital Adequacy Ratio (CAR),Debt to Equity Ratio, Ratio of Operating Expenses to Operating Income (ROA), and Loan toDeposit Ratio (LDR) to the Financial Performance National Private Banks that Go Public inIndonesia stock exchange. Researchers used 13 samples of the banking industry listed inIndonesia Stock Exchange 2005-2009 period obtained by purposive sampling in order to obtain65 observations. The hypothesis was tested using regression analysis which can be used forpredicting the condition a few years after knowing the magnitude of the influence of theindependent variables. Analysis of data to test regreasi and influence of independent variableson the dependent variable using SPSS. The results obtained in this study that the CapitalAdequacy Ratio (CAR), Debt to Equity Ratio and Loan to Deposit Ratio (LDR) has no effect onthe financial performance. While BOPO significant impact on the bank financial performanceproxied Cash Flow Return on Assets (ROA). Expected results of this study can contribute in thedevelopment of Science in Accounting, in particular aspects of the factors that affect thefinancial performance of banks are proxied by Cash Flow Return on Assets
THE INFLUENCE OF PROFITABILITY AND ACTIVITY ON FINANCIAL PERFORMANCE IN MINING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE
Get PDFThis research was conducted with the aim to determine the effect of profitability and activity on financial performance in mining companies listed on the Indonesian stock exchange. Financial Performance is an illustration to find out the financial situation in a company for a certain period and analyzed with financial analysis tools. In assessing the financial performance of a company, it can use certain benchmarks. And usually the ratio is used. In this study, the calculation system used by researchers is to use profitability analysis tools (Net Profit Margin), activity (Inventory Turn Over) and performance (Return On Assets). The method used in this research is quantitative descriptive obtained by 17 samples of mining companies listed on the Indonesia Stock Exchange in the 2014-2017 period. Statistical test results in this study indicate that profitability variables have a significant positive effect on financial performance. But it is inversely related to activities that have no effect on financial performance
ANALYSIS OF THE CALCULATION OF PRODUCTION COSTS AND SELLING PRICES IN UD. BINA USAHA BAGUSARI
Get PDFBusiness (company) is an organization that provides a variety of goods or services for sale with the aim of obtaining profits. Accounting calculations on companies are needed at the production price and selling price at a company. In this case then direct this research in the calculation of production prices and selling prices. The data needed in this study can be obtained through documentation and field research. The data obtained in this analysis uses the Descriptive Quantitative method, based on the analysis shows that the calculation of production costs and selling prices using the calculation method carried out by the UD with the calculation of production costs using the variable costing method is lower than the calculations made by the company. Because the variable costing method calculates the variable costs associated with the production process and selling prices while the calculation method applied by the company lists all costs including variable overhead costs and fixed overhead costs. So that there is a difference in production costs and selling prices according to company methods and variable costing methods
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