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PENGARUHMANAJEMEN LABA, KINERJA KEUANGAN DAN SIZE PERUSAHAAN TERHADAP CORPORATE GOVERNANCE PERCEPTION INDEX DAN IMPLIKASINYA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY

PEKBIS ( Jurnal Pendidikan Ekonomi Dan Bisnis ) Vol 5, No 1 (2013)
Publisher : PEKBIS ( Jurnal Pendidikan Ekonomi Dan Bisnis )

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Abstract

This research aimed to knew about influence of earning management, financialperformance, and size of company to CGPI and CSR according influence of CGPIwith CSR. The methode of data collection using secondory analysis throughfinancial reporting, cash flow reporting comprehensively including stock value in parvalue and market value. The data was analysing using Microsoft Excell, Lisrel ANFStatistical Program Service Solution (SPSS) version 17. The population countsabout 77 companies, only 48 companies could continued to be analyse causecompelete of data. From analyse of data, the data are normal and get more fit.Comprehensively CGPI, earning management, financial performance and size,could explain CSR about 19%. The rest is explaining by others variabel about 81%(100%-19%). CGP has negative relationship with CSR about 1.52. Earningmanagement has negative relationship with CSR about 3.99. Financial Performance(Tobin Q) has negative relationship with CSR about 0.29. Size have positiverelationship with CSR about 2,28. Comprehensively earning managemen, financialperformance and size could explained CGPI about 15%. The rest has beenexplained by others variabel about 85% (100%-15%). Earning management hasnegative relationship with CGPI about 1.20. Financial Performance has positiverelationship about 0,022 to CGPI and Size has positive relationship about 0.25 toCGPI. Result of this research can conclussion only earning management hasinfluence and significant to CGPI about 23.04%. Financial performance dan size hasinfluence only about 0.64% and 5.29%. To CSR, nor earning management, financialperformance and size has not influence. The influence earning management,financial performance and size are 0.04%, 6.25%, and 7.84%. The influence ofCGPI to CSR only about 9%, it means doesn’t significantly.Keyword: CGPI, CSR and earning management

Pengaruh mekanisme good corporate governance dan financial distress terhadap earning management (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of corporate governance mechanisms and financial distress on earnings management in manufacturing companies listed in Indonesia Stock Exchange (BEI) in the year 2009-2011. Variables tested in this study consists of institutional ownership, managerial ownership, the proportion of independent board, audit committee, financial distress and earnings management.This study used purposive sampling technique, the sample of 119 companies selected from 131 companies. In this study using regression analysis and descriptive statistics for the analysis of the data with the help of the program eviews 6.0.The analysis shows that institutional ownership, managerial ownership, the proportion of independent board no significant positive effect on earnings management. While the audit committee and financial distress significant negative effect on earnings management.Keywords: Institutional Ownership, Managerial Ownership, Board proportion Independent Commissioner, Audit Committee, Financial Distress and Earnings Management.

PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL DI PROVINSI RIAU

Jurnal Tepak Manajemen Bisnis Vol 7, No 2 (2015)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

This study aimed to test the Regional Income Effect on Capital Expenditure in Riau Province.The analysis method used in this research is descriptive method with regression testing to test theclassical assumption prior to getting the best research model. The variable in this study is the RegionalTax, Regional Fees and Other Legal PAD as an independent variable and capital expenditures as thedependent variable. The population was Riau Provincial Government Budget Realization. Sampleresearch is Actual Budget 12 districts / cities in Riau Province in 2008 to 2012.These results prove that simultaneous local taxes; levies and other legal PAD effect on capitalexpenditure in Riau Province. In partial, local taxes and other legal PAD effect on capital expenditurein Riau Province. While local levies no effect on Capital Expenditure.Keywords: local taxes; levies; other PAD legitimate and capital expenditure.

ANALISIS PENGARUH KEBIJAKAN PENDANAAN DAN LABA DITAHAN TERHADAP NILAI PERUSAHAAN DENGAN SET KESEMPATAN INVESTASI SEBAGAI VARIABEL MEDIASI (STUDI PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2009-2013)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to know the analysis of direct and indirect effect in financing decision and retained earnings mediated by the investment opportunity set to the value of the company at the company LQ-45 listed the Indonesian Stock Exchange in period of the 2009-2013. There were 45 companies in this study that become the population LQ-45 and the sample consisting of 22 companies with the number N of data as much as 110. The sampling technique is based porposive sampling. Analysis of the data use descriptive analysis and path analysis. The result of this study indicates that financing decision effects significantly to investment opportunity set directly, retained earnings influences significantly to investment opportunity set directly, financing decision influence significantly to the value of the company directly, retained earnings effect insignificantly on firm value directly, Investment opportunity set effects significantly to firm value directly. It means that investment opportunity set is capable of mediating the relationship between financing decision and retained earnings to firm value.Keywords: financing decision, retained earnings, investment opportunity set and firm value

PENGARUH KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN ASET DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI INTERVENING VARIABLE (STUDI PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2009-2013)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to know the effect of institutional ownership directly and indirectly, asset growth and profitability mediated by the dividend policy to firm value in the LQ-45 companies listed in Indonesia Stock Exchange in the period of 2009-2013.There were 45 companies in this study that become the population LQ-45 and the sample consisting of 20 companies with the number N of data as much as 100. The sampling technique is based porposive sampling. Analysis of the data use descriptive analysis and path analysis. The founding indicates that institutional ownership has no significant effect on dividend policy directly, asset growth does not effect significant to the direct dividend policy, the profitability brings significant effect to firm value directly, institutional ownership has no significant effect on firm value directly. In addition, Asset growth does not significantly influence to the value of the company directly, profitability effects significantly to the value of the company directly and then dividend policy effects significantly to the firm value directly. This means that the dividend policy is only able to mediate the relationship between profitability on firm value.Keywords: institutional ownership, asset growth, profitability, dividend policy and firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT RISIKO REKSADANA SAHAM

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to inflation, ihsg, tingkat suku bunga take the influence risk mutual fund companies stock price in Bapepam-LK on 2009-2012. Sampling this researce are quantified by using purposive sampling method and the criterias spesifically based only on 36 companies.Hypothesises in this researce are tested by using analysis. From the result, inflation have significant influences risk mutual fund, ihsg, and tingkat suku bunga didn’t give either significant and positive influence to risk mual fund, R square in this research show on 0.325 which mean that the variation of risk mutual fund can be explained inflation, ihsg, tingkat suku bunga in amount of 32.5% while the remaining influence is determined by another variable outside this research.Keywords: risk mutual fund, inflation, ihsg , risk free rate

PENGARUH PENGUMUMAN DIVIDEN TERHADAP ABNORMAL RETURN DAN LIKUIDITAS SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDY KASUS KELOMPOK PERUSAHAAN LQ-45 PERIODE FEBRUARI SAMPAI JULI 2013)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research to determine the difference abnormal return and liquidity of shares before and after the announcement of the dividend on the company group LQ-45 period February to July 2013. This research was conducted by using a population that LQ-45 period from February to July 2013 with a sample of 43 companies that conduct is declared in the period 2009-20012 in Indonesia Stock Exchange (IDX). While the analysis tool used is One sample T-test and paired sample t-test. From the results of the testing that has been done, it is evident that in the aggregate showed that there was no significant difference between the abnormal returns before and after the dividend announcement. Likewise, trading volume activity showed that no significant difference between the average abnormal volume before and the average abnormal volume after announcement.Keywords: Dividen annoucement, Average Abnormal Return, Average trading volume activity

PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL PERFORMANCE DENGAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Manufaktur yang Go Public yang Terdaftar di BEI Periode 2013-2015)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of Good Corporate Governance (GCG), profitability (ROE) and Company Size (SIZE) of the Financial Performance by the Sustainability Report as an intervening variable. Endogenous variable in this study is the Sustainability Report and Financial Performance, while variable eksogenous is Good Corporate Governance, Profitability and Company Size. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the period from 2013 to 2015 as many as 137 companies. By using purposive sampling technique samples that meet the criteria of 75 companies. Data processing using path analysis. The results showed that the variables of good corporate governance and significant positive effect on the sustainability report and the profitability of positive and significant impact on financial performance. Meanwhile, profitability and significant negative effect on the variable sustainability report. For further research using more accurate data with the amount of data more and with a longer time span. Besides analyzing the variables sustainability report on all aspects: social, economic, and environmental. In addition, by using the method and test equipment more complete and accurate so as to obtain a more valid conclusions.Keywords : Good Corporate Governance, profitability, firm size, Sustainability Report, and Financial Performance

PENGARUH RATING OBLIGASI DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN DEBT TAXSHIELD SEBAGAI VARIABEL MODERASI DI PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2011-2015

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze Debt Tax Shield moderate the influence of bond rating on capital structure. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) period of 2011-2015. Dependent variable in this research is capital structure measured by Debt to Equity Ratio (DER), while independent variable is bond rating and firm size and moderation variable is Debt taxshield. This study has a population of 137 companies in manufacturing companies listed on the Indonesia Stock Exchange period 2011-2015. This research uses purposive sampling technique and sample which fulfill as many as 44 companies. The method of data processing using multiple regression analysis and regression of moderation. SPSS software version 21.00. The result of the research shows that the variable of bond rating has a significant positive effect to the capital structure in the manufacturing company for the period of 2011-2015. The size of the company has a significant positive effect on capital structure in the manufacturing company for the period of 2011- 2015. Debt Tax Shield does not moderate the bond rating relationship to the capital structure and is insignificant as well as with the positive variable value in the manufacturing company for the 2011-2015 period. Debt Tax Shield moderates the firm size relation to the capital structure and is significant and with the negative variable value in the manufacturing company for the period of 2011- 2015.Keywords : Bond rating, Company size, Debt Tax Shield, capital structure

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN DENGAN FREE CASH FLOW SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2011-2015

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of Institutional Ownership and Leverage (DER) of the Dividend Policy (DPR) by the Free Cash Flow as a moderating variable. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. The dependent variable in this study is the dividend policy (DPR), while the independent variable is institutional ownership and leverage (DER). This study has a population of 137 companies in the manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period. This study using purposive sampling techniques and sample that meets as many as 44 companies. Data processing method using multiple regression analysis and regression moderation. 21:00 SPSS software version. The results showed that the variables Institutional Ownership, Leverage, and Free Cash Flow simultaneously significant effect on Dividend Policy. While partially, variable Institutional Ownership significant negative effect on Dividend Policy, Leverage has no effect and no significant effect on Dividend Policy, Free Cash Flow to moderate the relationship Institutional Ownership Dividend Policy and Free Cash Flow are not moderate the relationship Leverage the Dividend Policy.Keywords: Dividend Policy (DPR), Institutional Ownership, Leverage (DER), and Free Cash Flow.