58 research outputs found
KAJIAN TENTANG DIVIDEND PUZZLE DAN BUKTI EMPIRIS
No full textDividend policy models that have until now mostly ignore the influence of socioeconomic and behavior toward the shareholders and managerial activities. If this effect is not included in future models, preference dividends of hard to explain, but hope irrational investors on dividends. Neglect of these motivations can limit its application to the determinants of company policies and activities. Dividend policy can not be separated from the motivation of individual managers to make actual dividend decision is strongly influenced by behavioral and socioeconomic factors. The combination of modern financial theory as well as social and psychological factors can provide a more complete explanation of dividend policy. Although it must be admitted that the business combination was not easy to do. </em
Capital Adequacy Ratio, Loan to Deposit Ratio, and Efficiency Ratio on Return on Assets - Banking Companies In Indonesia Stock Exchange
No full textPENGARUH EARNING PER SHARE, DEBT TO EQUITY RATIO, RETURN ON ASSET, PRICE TO BOOK VALUE, DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2014-2015
No full textThis study aims to examine and explain the effect of partial and dominant Earning Per Share (EPS), Debt to Equity Ratio (DER), Return On Assets (ROA), Price to Book Value (PBV) and Price Earning Ratio (PER) on return shares of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analytical method used in this study is a quantitative method by testing classical assumptions and statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling. The variables of this study consisted of EPS, DER, ROA, PBV and PER as independent variables, and stock returns as the dependent variable with a total sample of 36 manufacturing companies. The analysis shows that EPS, DER, PBV and PER affect stock returns while ROA does not affect stock returns. For further research, it is expected to be able to add other research variables such as Net Profit Margin and Current Ratio
Pengaruh Penerapan Good Corporate Governance, Rasio Likuiditas, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)
No full textPenelitian ini bermaksud guna menganalisis pengaruhnya penerapan good corporate governance, rasio likuiditas, serta ukuran perusahaan terhadap kinerja keuangan perusahaan di perusahaan manufaktur subsektor foods and beverages yang tercatat di Bursa Efek Indonesia (BEI). Data sekunder ialah data penelitian ini melalui annual reports serta jenis penelitian memakai pendekatan kuantitatif. Purposive sampling ialah teknik pengambilannya sampel yang digunakannya di penelitian ini. Teknik untuk analisis datanya memakai software IBM SPSS 26. Penelitian ini menyimpulkan bahwasannya Ukuran Dewan Komisaris, Kepemilikan Manajerial, Kepemilikan Institusional, Rasio Likuiditas (Current Ratios) dan Ukuran Perusahaan secara simultan berpengaruh signifikan terhadap Kinerja Keuangan Perusahaan (ROA)
PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK
No full textThe purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds
PENGARUH PROFITABILITAS, LEVERAGE DAN INCOME SMOOTHING TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018
No full textCompany value is investors\u27 perception of the level of success of a company. The level of success of a company is usually often associated with stock prices. High stock prices make the value of the company also increased. In this study, sampling was conducted using a purposive sampling method. For the data analysis technique the researchers used multiple linear regression analysis techniques. From the results of hypothesis testing that has been done, it shows that profitability, leverage and income smoothing simultaneously affect the value of the company. When viewed commercially, the results of hypothesis testing profitability variables have an influence on firm value. Furthermore, the results of the analysis of leverage variables also have an influence on firm value variables. The fourth analysis shows that the income smoothing variable affects the value of the company. Based on research that has been done, it is suggested, for investors before investing can see the value of the company first as a consideration made before investing
The Effect of Taxpayer Compliance and Awareness Towards Local Own-Source Revenue with Tax Sanctions as Intervening Variables
No full textNilai Tukar Dan Inflasi Terhadap Return Saham Melalui Kinerja Keuangan
No full textReturn saham merupakan hasil dari kegiatan investasi yang dilakukan oleh investor. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh nilai tukar dan informasi terhadap return saham melalui Kinerja Keuangan. Kinerja keuangan dalam penelitian ini adalah ROE Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019 Pengambilan sampel menggunakan teknik proposive sampling. Ada 20 sampel penelitian. Teknik pengumpulan data dengan dokumentasi. Teknik analisis data menggunakan Samat PLS. Hasil penelitian menunjukkan nilai tukar berpengaruh terhadap return saham melalui kinerja keuangan. Inflasi mempengaruhi return saham bukan melalui kinerja keuangan. Implikasi dari penelitian ini adalah investor dan calon investor harus memperhatikan rasio inflasi saat ini juga sebagai kinerja keuangan agar dapat menghasilkan return yang maksima
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