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All Journal MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Perpajakan Jurnal Riset Akuntansi Terpadu Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan J-MAS (Jurnal Manajemen dan Sains) JRB-Jurnal Riset Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Islaminomics: Journal of Islamic Economics, Business and Finance Jurnal Pengembangan Wiraswasta ACCRUALS (Accounting Research Journal of Sutaatmadja) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Manajemen Kewirausahaan Jurnal Manajemen Jurnal Ilmiah Akuntansi Kesatuan PINISI Discretion Review Cakrawala Repositori Imwi Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Economics and Business UBS Kontigensi: Jurnal Ilmiah Manajemen Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Economic Development Analysis Journal
Suyanto Suyanto
Universitas IPWIJA
Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Pengujian Kandungan Informasi Arus Kas Dan Laba Akuntansi Terhadap Return Saham: Studi Pada Perusahaan LQ45 Samsul Hadi; Syahril Djaddang; Suyanto
JRB-Jurnal Riset Bisnis Vol 1 No 1 (2017): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This study aimed to analyze the effect of changes in cash flow from operating activities, cash flows from investing avtivities, cash flow from financing activities and accounting earnings on stock returns in the Indonesian capital market. Research conducted on 15 companies listed in the LQ45 index in the Indonesia Stock Exchange (BEI). Observations were made for 4 years from 2011 to 2014. Data were analyzed using data panel analysis. The results show that operating cash flow and financing cash flow significantly influence stock returns. This means any increase in operating cash flow and in expenditures for financing activities followed by an increase in stock returns. Accounting earnings and cash flows have no significant effect on stock returns, since the accounting information and investment cash flows of the sample companies do not contain relevant information and market anomalies occur due to investor failure to understand accrual information, cash flow, market risk and conservatism.
RELEVANSI NILAI NET INCOME, COMPREHENSIF INCOME, OTHER COMPREHENSIF INCOME SEBELUM DAN SESUDAH IFRS TERHADAP RETURN SAHAM Beti Renitawati; Syahril Djaddang; Suyanto Suyanto
Jurnal Akrab Juara Vol 5 No 4 (2020)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Laba Bersih, Pendapatan Komprehensif dan Pendapatan Komprehensif Lain, terhadap Return Saham pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Penelitian ini juga membuktikan aktivitas Net Income terhadap return aset dan variabel per variabel kontrol terhadap return. Penelitian ini menggunakan data kuantitatif yang dipublikasikan di Bursa Efek Indonesia (BEI). Dimana sampel yang digunakan dalam penelitian ini sebanyak 33 dimana hanya 17 perusahaan yang memenuhi kriteria penelitian, metode analisis yang digunakan dalam pengolahan data menggunakan analisis SEM-Pls 6.0. Struktur Persamaan penelitian juga menggunakan analisis multigroup untuk pengujian perbedaan sebelum dan sesudah IFRS. Dimana variabel kontrol berpengaruh positif signifikan terhadap turnover, dan Variabel Comprehensive Income Per Share tidak berpengaruh signifikan terhadap perbedaan return dan Other Comprehensive Income Per Share berpengaruh positif signifikan terhadap return.
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING Rezy Reno Bulan Mulyadi; Suyanto Walidi
Jurnal Akrab Juara Vol 4 No 1 (2019)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

This study aims to investigate the influence of net Income, comprehensive income, other comperhensive Income, SEC (Components from other comprehensive Income with low subjectivity) and N_SEC (Components from other comprehensive Income with high subjectivity) to stock return in mining companies listed on the Indonesia Stock Exchange in 2011 – 2015.This study uses quantitative data that have been published in the Indonesia Stock Exchange ( BEI ) . The samples used in this study were 164 , including 41 companies that met the study criteria , as this study using purposive sampling method in sample selection . While the method of data analysis using panel data regression techniques with Eviews 9.0 application.The result of tests performed by using chow test and Hausman test choose better random effect model. Results in partial test (t test) obtained that net Income, comprehensive income, and N_SEC (Components from other comprehensive Income with high subjectivity) to stock return, while the other comperhensive Income, and SEC (Components from other comprehensive Income with low subjectivity) has no effect on stock return . While the results of simultaneous ( F test ) obtained net Income, comprehensive income, other comperhensive Income, SEC (Components from other comprehensive Income with low subjectivity) dan N_SEC (Components from other comprehensive Income with high subjectivity) has no simultan effect to stock return . Where the error rate used is 5 % or 0.05 at significant level of 95%
MANAJEMEN LABA, TINDAKAN PAJAK AGRESIF, DAN PERAN TATA KELOLA PERUSAHAAN: STUDI PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX Bayu Seno Pitoyo; Nurmala Ahmar; Suyanto Suyanto
ISLAMINOMICS: JOURNAL OF ISLAMIC ECONOMICS, BUSINESS AND FINANCE Vol 9, No 1 (2019): ISLAMINOMICS: Journal of Islamic Economics, Business and Finance
Publisher : STES Islamic Village

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47903/ji.v9i1.63

Abstract

This study examines the efffect of earnings Management on Aggressive Tax action with The Audit Committee, Institutional Ownership and Independent Commissioners are positioned as moderating variables. The sample data of this research are 96 companies in the time of 2012-2017 obtained from JII (Jakarta Islamic Index). The descriptive statistics were analyzed using Wrap PLS 0.6 program. Hypothesis testing is eximined by Structural Equation Model - Partial Least Square (SEM-PLS) using Wrap PLS 0.6 program.The finding of this study proves that earning management has an effect on aggressive tax action. Institutional ownership can moderate the effect of earnings management on aggressive tax action. Independent board commissioners can moderate the effect of earnings management on aggressive tax action. The audit committee cannot moderate the effect of earnings management on aggressive tax Action.
ANALISIS PENGARUH RETURN ON ASSET, RETURN ON EQUITY, SUKU BUNGA DAN INFLASI TERHADAP HARGA SAHAM PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2012-2014 Suyanto Suyanto; Anwar Effendi
Jurnal Pengembangan Wiraswasta Vol 18, No 1 (2016): JPW Edisi April 2016
Publisher : LP2M Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jpw.v18i1.34

Abstract

This study was conducted to investigate the effect of return on assets, return on equity, interest rate and inflation on the price of shares in the Sub-Sector Food and Beverage at the Stock Exchange in 2012-2014. The study population is a company Sub Sector Food and Beverage at the Stock Exchange for the period of the year 2012 to te year 2014 with 11 companies samples by using purposive sampling method.The method used is descriptive and verification methods, because of the variables to be explored relationship as well as the aim to present a picture of a structured, factual, and accurate information on the facts and the relationship between the variables studied, namely the influence of return on assets (ROA) , return on equity (ROE),  interest rate and inflation on stock prices.The results showed that there are significant influence between the variables X1 (return on assets) to variable Y (the stock price), significant relationship between the variables X2 (return on equity) to variable Y (the stock price), significant negative influence between the variables X3 (interest rate) to variable Y (the stock price), and relationship between the variables X3 (inflation) to variable Y (the stock price) significant as well.Each variable X1 (return on assets), X2 (return on equity), X3 (interest rate) and variable X4 (inflation) are jointly significant effect to variable Y (the stock price). Key words:return on assets, return on equity, interest rate, inflation, stock prices
MANAJEMEN KEUANGAN KEWIRAUSAHAAN DILIHAT DARI ANALISIS BREAK EVEN POINT Diana Widhi Rachmawati; Suyanto Suyanto; Ernia Yusnita
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.772 KB) | DOI: 10.52333/ratri.v2i2.767

Abstract

Researchers in this case use quantitative research methods, which are a research method based on philosophy and are also used for research that focuses on a particular population or sample, sampling is carried out randomly as well as using research instruments as data tools, while statistical quantitative data analysis which have been specified. The sample of this research is Warung Martabak Ibu Rosida which is located in Sungsang III, Banyuasin Regency, South Sumatra.The final result of this research is entrepreneurial financial management seen from the break-even point analysis (a case study at Mrs. Rodiah's martabak shop in the Sungsang III area, Banyuasin Regency, South Sumatra) has reached the break-even point or in other words a return on investment, it's just that the return on investment has not achieve as expected. The hope for Mrs. Rodiah's martabak shop in the Sungsang III area of Banyuasin Regency, South Sumatra) is to add to the existing product variants, while the local government needs to get attention to get loan funds from small and medium enterprises to increase production and expand the Warung Martabak business of Mrs. Rosida.Keywords: Entrepreneurial Financial Management
PENGARUH PELATIHAN, UPAH DAN MASA KERJA TERHADAP PRODUKTIVITAS DI PT SUPER STEEL KARAWANG Ika Ramadhani; Sri Lestari Prasilowati; Suyanto Suyanto
Jurnal Manajemen Kewirausahaan Vol 17, No 1 (2020): JMK EDISI JUNI 2020
Publisher : Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v17i1.390

Abstract

Penelitian pengaruh pelatihan kerja, upah, dan masa kerja terhadap produktivitas karyawan PT Super Steel Karawang bertujuan untuk mengetahui apakah ada pengaruhnya terhadap produktivitas karyawan PT Super Steel Karawang sebagai dasar pengambilan keputusan perusahaan dalam melakukan aktifitas pelatihan, penentuan upah, dan kebijakan masa kerja karyawan agar produktivitas perusahaan dapat meningkat secara umum. Metode penelitian ini berupa data kualitatif dengan teknik pengumpulan data menggunakan sebaran kuesioner sampel sebanyak 201 karyawan PT Super Steel Karawang diambil dengan rumus Slovin, kemudian diuji pengaruhnya dengan teknik regresi linier berganda dengan pengujian asumsi klasik normalitas, autokorelasi, heteroskedastisitas, dan multikolinieritas agar dapat ditunjukan besaran pengaruhnya. Hasil penelitian kuesioner masing-masing indikator terbukti valid dan reliabel dengan asumsi regresi linier berganda masing-masing sudah terpenuhi. Kesimpulan dari penelitian ini menunjukan adanya pengaruh pelatihan dan masa kerja pada produktivitas, namun hasil penelitian upah tidak adanya pengaruh pada produktivitas dengan model regresi. Kata kunci: Produktivitas, Pelatihan, Upah, Masa Kerja, Regresi Linier Berganda
FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN PROPERTI DALAM INDEKS SAHAM SYARIAH INDONESIA Angga Prasetia; Nurmala Ahmar; JMV Mulyadi; Suyanto Suyanto
Jurnal Manajemen Kewirausahaan Vol 17, No 2 (2020): JMK EDISI DESEMBER 2020
Publisher : Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v17i2.464

Abstract

Studi ini bertujuan untuk meneliti sejauh mana rasio keuangan mempengaruhi return saham pada perusahaan properti, real estate, dan building contruction yang memiliki saham berbasis syariah dan tergabung dalam Indeks Saham Syariah Indonesia (ISSI) di Bursa Efek Indonesia periode 2016-2018. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan pengujian hipotesis menggunakan analisis regresi berganda dengan variabel current ratio, total asset turnover, price earning ratio, dan debt to equity ratio sebagai variabel independen. Hasil penelitian selama tiga tahun diperoleh hasil yang signifikan pada tingkat signifikansi pada kedua variabel independen tersebut terhadap varabel dependennya. Kontribusi penelitian ini adalah pembahasan hasil penelitian yang berbeda dengan hasil penelitian terdahulu dan teori yang terkait. Kata kunci: Current Ratio; Debt to Equity Ratio; Price Earning Ratio, Return Saham; Total Asset Turnover
Analisis Struktur Modal, Kebijakan Deviden, Keputusan Investasi, dan Inflasi dengan Profitabilitas sebagai Variabel Intervening terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Perkebunan yang Terdaftar Di BEI Tahun 2016 – 2021) Novita Manda Sari Tanjung; Suyanto Suyanto; Jesica Virdayanti
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.698

Abstract

The aim of the study is to determine whether the factors of capital structure, dividend policy, investment choices, and inflation have a direct or indirect impact on the profitability of plantation companies on the IDX between 2016 and 2021. From 2016 to 2021, this study focuses on 15 plantation companies on the IDX. The eight plantation companies on the IDX are a sample size that meets the specified requirements. Secondary data from BEI and BI are used quantitatively. Panel data regression analysis with Smart PLS program and a significance level of 10% is a data analysis method that has been applied. The results showed that firm value was positively and significantly influenced by capital structure, dividend policy, inflation, and profitability. Investment choices also affect firm value positively but not significantly. In addition, capital structure, investment choices, and inflation have a positive but not significant impact on profitability, while dividend policy has a positive but quite large impact. Profitability can reduce how negatively dividend policy affects firm value. On the other hand, profitability cannot reduce the influence of the relationship between capital structure, investment choice, and inflation on firm value.
Analisis Gaya Kepemimpinan, Beban Kerja, Lingkungan Kerja terhadap Kinerja Karyawan dan Kepuasan Kerja sebagai Variabel Intervening (Studi Empiris pada PT. Simone Accessary Collection) Eva Aryanti; Eko Riyanto; Suyanto Suyanto
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.712

Abstract

The company is an organization consisting of several groups of individuals, where they work together with each other and carry out various activities that have been planned, to achieve the results of the goals that have been planned. In carrying out or completing these various activities, of course human resources will be involved as a means of supporting the completion of the company's activities. The research was conducted at PT. Simone Accesarry Collection Bogor. By taking a sample of 100 respondents as a research sample, which is calculated using the Slovin formula from a total population of 2,000 at a margin of error of 10%. Collecting data using a questionnaire, five measurement scales from strongly disagree to strongly agree, with an ordinal scale. The research was carried out quantitatively, as an analytical tool used Statistical Package for the Social Sciences SPSS version 20 analysis, while hypothesis testing was carried out with t-test and sig 0.05. The study produced ten main findings in accordance with the proposed hypothesis, namely the first path test in the study concluded that the influential and significant impact was between: Leadership Style, Workload, and Work Environment on Job Satisfaction. Leadership Style, Workload, and Job Satisfaction on Employee Performance. Work environment has a positive but not significant effect on employee performance. The second line of research in the study concludes that job satisfaction can moderate the Leadership Style, Workload, and Work Environment on Employee Performance through Job Satisfaction.
Co-Authors ., Soeratno Adi Wiratno, Adi Angga Prasetia Anwar Effendi Artika Wulan Agustin Ashady Hanafie Benny Marciano Benny Marciano Benny Marcino Beti Renitawati Cusyana, Silvi Reni DARMANSYAH . Darminto, Dwi Prastowo Dina Indah Pertiwi Djaddang, Syahril Dwi Prastowo D Effendhi, Erfin Eko Budi Satoto Eko Riyanto Emi Rahmawati Ernia Yusnita Erwin Permana Eva Aryanti Fatmi Yumantini Oktikasari H. Suratno, H. Suratno Harimurti Wulandjani Harimurti Wulandjani Hendi Prihanto Hetrina Hetrina Hikmawati, Ningsih Idhi Heru Supriyadi Iis Wahyuni Ika Ramadhani Indri Astuti Jeni Andriani Jesica Virdayanti Jesica Virdayanti JMV Mulyadi Julia Safitri Kurniawan, Aris Hidayat M. ARDIANSYAH SYAM Maria Gayatri Masno Marjohan Maximus Leonardo Taolin Meza Rahmadini Mohamad Ibnussoim Mohamad Ismail Chandra Najla Fadhilah Zahra Novita Manda Sari Tanjung Novita Manda Sari Tanjung Nurmala Ahmar Nurmala Nurmala Pitoyo, Bayu Seno Prabawa Khusna Manzoni Rachmawati, Diana Widhi Rahayu Eka Prasatya Rezy Reno Bulan Mulyadi Samsul Hadi shinta, Pradisa Sigit Nur Dianto Silverius Y. Soeharso Siti Aminah Slamet Riyanto Sri Lestari Prasilowati Supardi, Herman Suratno Suratno Susianto, Tri Endar Tiolina Evi Tiolina Evi Tri Widyastuti Widarto Rachbini Willyan Bagus Alamsjah Yudi Wahyudin Zaharuddin Zakiyudin, Muhammad Ali Zohrah, Arifahtun