1,721,073 research outputs found
Analisis Pengaruh Likuiditas , Profitabilitas,Ukuran, Usia dan Pertumbuhan Perusahaan terhadap Struktur Modal
Full text linkThe Company Capital Structure plays an important role in the financing of a company. Planning a good capital structure is an important tool to understand since with the right decision of the appropriate capital structure, the company can reduce the cost of capital (cost of capital), which means to increase the value of the company. The author conducted a research to analyze the influence of several variables, namely liquidity, profitability, size, age and growth on capital structure. The data analyzed are generated from the companies in the list LQ 45 in IDX. The author uses multiple linear regression to analyze the data. The results shows that the variables of liquidity, profitability, size, age and growth of the company negatively affect the capital structure. Of these variables only variable of growth that has a significant at alpha level of 10%
PENGUKURAN KINERJA BISNIS MELALUI PENDEKATAN BALANCED SCORECARD DAN ANALYTICAL HIERARCHY PROCESS (AHP)
No full textEkuitas: Jurnal Ekonomi dan Keuangan ISSN 1411 - 0393
Akreditasi No. 80/DIKTI/Kep/2012Tujuan penelitian adalah mengetahui kinerja bisnis dengan pendekatan balanced scorecard dan
mengetahui perspektif yang lebih berpengaruh terhadap kinerja bisnis dengan menggunakan metode
Analytical Hierarchy Process (AHP). Populasi dalam penelitian ini adalah seluruh karyawan dan
anggota BMT-UGT Sidogiri Pasuruan. Teknik pengambilan sampel adalah Stratified Random Sampling
untuk karyawan dan convenience random sampling untuk anggota BMT-UGT Sidogiri. Dasar yang
digunakan dalam pengambilan sampel secara random dan berjenjang adalah level jabatan (posisi)
karyawan pada BMT-UGT Sidogiri. Sampel penelitian yang digunakan 42 orang karyawan dan
sebanyak 212 orang anggota. Hasil penelitian menunjukkan bahwa : (1) dengan pendekatan balanced
scorecard, pada perspektif keuangan (kondisi BMT-UGT Sidogiri adalah baik); prespektif
kepuasan (puas dengan pelayanan jasa BMT-UGT Sidogiri); prespektif bisnis internal (mengalami
peningkatan jumlah unit bisnis); prespektif pertumbuhan dan pembelajaran (produktivitas
karyawan mengalami peningkatan); (2) analisis terhadap masing-masing perspektif Balanced
Scorecard dengan menggunakan Analytical Hierarchy Process menunjukkan bahwa perspektif yang
dianggap paling berpengaruh terhadap kinerja bisnis adalah perspektif pelanggan, sedangkan faktor
yang paling dianggap memiliki pengaruh tertinggi dari perspektif pelanggan adalah pertambahan
jumlah anggota. Namun, perspektif bisnis internal memiliki bobot penilaian terkecil pada hasil
analisis AHP
PREDIKSI FINANCIAL DISTRESS : RASIO KEUANGAN DAN SENSITIVITAS MAKROEKONOMI PERUSAHAAN SEKTOR PRIMER
Full text linkABSTRACTThe objective of this research is to analyze the ability of macroeconomic proxied by the sensitivity of exchange rate and interest rate, and the ability of financial ratios proxied by current ratio (CR); return on assets (ROA); total asset turnover (TATO); debt to asset ratio (DAR); and sales growth (GROWTH), in predicting financial distress in primary sector companies in Indonesia. The population was 42 primary sector companies in Indonesia from the agricultural sector and mining sector listed on the Indonesia Stock Exchange. By employing a purposive sampling technique, the sample consisted of 39 companies, i.e., 9 agricultural companies and 30 mining companies in the 10 years range of the study from 2008 to 2018. Data were analyzed using logistic regression analysis. Results showed that ROA and DAR variables can be used to predict a company's financial distress. However, the exchange rate variable proxied by exchange rate sensitivity, interest rate variable proxied by interest rate sensitivity, CR, TATO, and GROWTH cannot be used to predict financial distress.Keywords: financial distress, financial ratio, and sensitivity of macroeconomc
The Analysis of the Determinants of Change in Net Income on Conventional Banks in Indonesia
No full textThe purposes of this research include : (1) to examine the determinants of the NPL to
changes in the net income of a conventional bank in Indonesia, (2) to examine the
determinants of the IRR to changes in the net profit of conventional banks in Indonesia,
(3) to examine the determinants of LDR to changes in net profit of the conventional
bank in Indonesia, (4) to examine the determinants of ROA to changes in the net profit
of conventional banks in Indonesia, (5) to examine the determinants of NIM to changes
in the net profit of conventional banks in Indonesia, (6) to examine the determinants of
ROA to changes in the net profit of conventional banks in Indonesia, and (7) to examine
the determinants of the CAR to changes in the net profit of conventional banks in
Indonesia. The Data used in this research is secondary data. The population in this
study were all conventional banks listed in Bank Indonesia period 2011-2017. Using the
purposive sampling method as the sampling technique. A total sample of 82
conventional bank. Data analysis method used is multiple linear regression analysis.
The results of the test and data analysis performed with SPSS 21 shows that: NPL, IRR,
ROA, and NIM is the determinant of the change in net income of the public bank,
however, LDR, OER, and CAR is not a determinant of change in net income of the
public bank in Indonesia
DETERMINAN STRUKTUR MODAL DAN NILAI PERUSAHAAN PERTAMBANGAN PASCA UU NOMOR 4 TAHUN 2009
No full textThe aim of research is to know the effect of profitability, company size, growth, business risks, managerial ownership and institutional ownership on the capital structure as well as the influence of capital structure to value mining companies after the implementation of Law No. 4 of 2009 on Mineral and coal's Mining. The research carried out to test the hypothesis based on theoretical and empirical studies. The study population is a mining company listed on the Indonesia Stock Exchange, with a population of 36 company members. The sampling method was using purposive sampling techniques and acquired 11 companies in the study period of six years, from 2009 to 2014. Multiple and simple regression analysis techniques were used according to the research objectives to be achieved. Regression models of this study were not violation classic assumption which includes multicollinearity, autocorrelation and heteroscedasticity. Hypothesis testing results showed the variables of profitability, business risk, managerial ownership and institutional ownership have negative effect on the mining company's capital structure. However, company size, growth and asset structure not significant on the capital structure. On the other side, Capital structure significantly negative influence to the value of mining companies after the implementation of Law No. 4 of 2009.</jats:p
VALUE OF THE FIRM: INFLATION AND ROLE OF DIVIDEND DECISION MEDIATION
Full text linkThe objective of this study was to determine the effect of leverage, insider ownership, investment opportunity set (IOS) and inflation on dividend decision. Besides, to prove the effect of leverage, insider ownership, investment opportunity set (IOS) and inflation on firm value through the role of dividend decision mediation and to determine the direct effect of dividend policy on a value of the firm in the consumer goods industry sector. The population is companies in the consumer goods industry sector listed on the IDX during the period 2010-2018. The sampling method uses purposive sampling technique — the total sample of 38 companies using 342-panel data. The analytical method used is path analysis. The results showed that insider ownership and investment opportunity set (IOS) significantly influence dividend decision. However, leverage and inflation do not affect the dividend decision. Also, insider ownership and inflation have a significant effect on the value of the firm, but leverage and investment opportunity sets (IOS) do not affect. Dividend decision affects the value of the firm; besides, dividend decision is proven to significantly play a role in mediating the influence of insider ownership and investment opportunity sets (IOS) on the value of the firm
Fundamental Factor Analysis on Stock Returns Based on the Panel Data of LQ’45 Index
No full textThis study aims to investigate the influence of fundamental factors on stock returns on the companies listed in the LQ’45 index
in the Indonesia Stock Exchange. This research uses explanatory research design. The population consists of 45 companies listed
in the LQ’45 index. The purposive sampling technique is used and collected a total of 23 companies as the sample. The number
of samples was 23 companies because these companies consistently formed the LQ’45 index for the 2014-2018 periods. Those
companies are fulfilling the criteria which are continually included in the LQ’45 index throughout the analysis period. Thus, the
data panels used in this study were as much as 115 observations. Fundamental factors proxied by TATO, MBV, CR, DER, NPM,
and EPS. The multiple linear regression analysis is used and the results showed that TATO has a significant positive e ect on stock
returns, MBV has a significant negative e ect on stock returns, while CR, DER, NPM, and EPS have no significant e ects on the
stock return of LQ’45 index-listed companies
PENINGKATAN KEMAMPUAN BERBICARA MELALUI STRATEGI PEMBELAJARAN DRAMATISASI PADA MATA PELAJARAN BAHASA INDONESIA
Full text linkThe objectives to be achieved in this study are: (1) Overcoming the difficulties of speaking properly and correctly, and (2) improving student learning outcomes through a Dramatization strategy on Indonesian Language subjects in fifth grade students of Lebakadi II Elementary School, Sugio Subdistrict, Lamongan District, 2017 Academic Year / 2018. This research takes place in 2 cycles, each cycle consists of 4 stages: planning, implementing actions, observing, and reflecting. Data collected in the form of observational data on teacher activity, student active role, and competency test scores. The results showed that there was an increase in teacher activity which had not been optimal (before the cycle) increased to 75% (cycle I), and in the second cycle the teacher's activity was 100%. Student activity and achievement which was originally low 55.28 (before the cycle) rose to 62.96% (cycle I). In the second cycle, several variations of treatment were carried out to increase student activity and achievement to increase to 75.93%. It can be concluded that: (1) The use of dramatization strategies in Indonesian language learning can overcome the good and right speaking difficulties, and (2) the learning outcomes of students at Lebakadi II Elementary School in Sugio District in learning Indonesian through the Dramatization strategy can increase
Lesson Study Sebagai Salah Satu Upaya Meningkatkan Kualitas Pembelajaran
Full text linkTeaching is a complex act and there are many reasons lessons may work in one situation and not in another. In the instructional activities, the teachers too often try to begin with a lesson in mind instead of with goals in mind. Even with goals, they want to jump to the lesson before investigating the how the content develops and what prior knowledge students must have. Moreover, in some educational practice, many courses enroll students with a broad range of backgrounds, previous educational experiences, majors, interests, motivations as well as levels of important prior knowledge and skills. In many instances, this diversity often leads to various problems that need solutions. In this case, lesson study may be one of the alternative solutions. Base on this fenomenon, this study will serves a thorough discussion on: 1) the nature of lesson study, 2) the importance of lesson study, 3) the steps in lesson study, and 4) the development of lesson study. The analysis results in conclusions that 1) Lesson study, the primary form of professional development for Japanese teachers, is a teaching improvement activity in which instructors jointly develop, teach, observe, analyze and revise lessons for their courses. Lesson study teams build knowledge about how students learn in their discipline, produce a lesson that can be used by others, and create manuscripts for possible publication, presentation, and inclusion in teaching portfolios. The main goal of lesson study is continual improvement of teaching so that learners will learn more. Its primary focus is how students think and learn 2) Lesson study is one of the alternative solutions for the ineffective teaching activities. Lesson study systematically improves the instructional activities through collaborative inquiry. Moreover, there are some benefits can be taken from the lesson study: (a) The teachers can manage and administer the progress of their teaching activities, (b) They can get the valuable feetback from the other teachers, and (c) They can produce published scientific writing as the result of the implementation of the lesson study. 3) A lesson study cycle consists of plan, do, check and act (PDCA). Plan is establishing the objectives and processes necessary to deliver results in accordance with the expected output. By making the expected output the focus, it differs from other techniques in that the completeness and accuracy of the specification is also part of the improvement. Do is mplementing the new processes, often on a small scale if possible. Check is measuring the new processes and compare the results against the expected results to ascertain any differences. Act is analyzing the differences to determine their cause. Each will be part of either one or more of the P-D-C-A steps. 4) The lesson study program can be developed in various ways. It can be developed in the preservice or inservice training program for the teachers, and even it can be brought into the real classroom research activities, namely the classroom action research (CAR). Lesson study changes us forever as a teacher. The process of lesson study has been incredible. So much learning has taken place. Therefore, planning the lesson with such care and detail in the wording is so incredibly important
Fundamental Factor Analysis on Stock Returns Based on the Panel Data of LQ'45 Index
Full text linkThis study aims to investigate the influence of fundamental factors on stock returns on the companies listed in the LQ’45 index in the Indonesia Stock Exchange. This research uses explanatory research design. The population consists of 45 companies listed in the LQ'45 index. The purposive sampling technique is used and collected a total of 23 companies as the sample. The number of samples was 23 companies because these companies consistently formed the LQ'45 index for the 2014-2018 periods. Those companies are fulfilling the criteria which are continually included in the LQ’45 index throughout the analysis period. Thus, the data panels used in this study were as much as 115 observations. Fundamental factors proxies by TATO, MBV, CR, DER, NPM, and EPS. The multiple linear regression analysis is used and the results showed that TATO has a significant positive effect on stock returns, MBV has a significant negative effect on stock returns, while CR, DER, NPM, and EPS have no significant effects on the stock return of LQ’45 index-listed companies
- …
