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Lautania, Maya Febrianti
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PENGARUH ARUS KAS OPERASI, BELANJA MODAL, DAN DIVIDEND PAYOUT RATIO TERHADAP PREDIKSI LABA PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ 45 TAHUN 2011-2015 Elfindari, Puput; Lautania, Maya Febrianti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aimed to examine the effect of operating cash flow, capital expenditures, and dividend payout ratio on earnings predictions on companies listed in the LQ 45 2011-2015.Secondary data used were obtained from the financial statements published by the Indonesia Stock Exchange which is the reference center of the capital market in Indonesia. Type of study used in this study is hypothesis testing by purposive sampling method. There are 65 samples of data which is the object of research. The study's hypotheses were tested using multiple linear regression.The results of this study showed that simultaneous variable operating cash flow, capital expenditures, and dividend payout ratio affect the prediction of future earnings. Partially showed that (1) Operating cash flow significantly influence predictions of future earnings, (2) capital expenditures significantly influence predictions of future earnings, (3) dividend payout ratio significantly influence the future earnings forecast.Keywords Operating Cash Flow, Capital Expenditure, Dividend Payout Ratio and Earnings Prediction
PENGARUH ASSET TURNOVER, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP TERJADINYA UNDERPRICING SAHAM PADA PERUSAHAAN DI PASAR PENAWARAN SAHAM PERDANA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Maulidya, Putri Sesti; Lautania, Maya Febrianti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to examine the influence of asset turnover, current ratio, debt to equity ratio, and company size on that occurs on initial public offering. Sampling techniques used in this research is purposive sampling with criterions companies listed in Indonesia Stock Exchange (IDX) that cinducted IPO during period 2010-2014, outside financial company sector, companies that underpriced, and companies which, have complete information. By those criterions, 71 companies were obtained as samples. The result of this research show that asset turnover, current ratio, debt to equity ratio, and company size silmutaneously influence to underpricing. Partially asset turnover has negative influence to underpiricing, current ratio has negative influence to underpricing, debt to equity ratio has positive influence to underpricing, and company size has negative influence to underpricing.Keywords Underpricing, Asset Turnover, Current Ratio, Debt To Equity Ratio, and Company Size
PENGARUH CAPITAL INTENSITY RATIO, INVENTORY INTENSITY RATIO, OWNERSHIP STRUCUTRE DAN PROFITABILITY TERHADAP EFFECTIVE TAX RATE (ETR) (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 -2014) Putri, Citra Lestari; Lautania, Maya Febrianti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The objectives of the research are to examine the effect of capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability on effective tax rate (ETR) both simultaneously and partially. In this research, ownership structure variable using managerial ownership and institutional ownership. Profitability measured by using ROA (Return on Asset)..Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 4 years (2011-2014). By using purposive sampling, there are 60 companies fulfilling the sample criteria. Multiple linier regression model is used to test the hypothesis.The results of this research are capital intensity ratio, inventory intensity ratio, ownership structure, and profitability simultaneously influence on ETR. Ownership structure partially does not have affect on ETR. Partially, Capital intensity ratio and inventory intensity ratio have negative influence to ETR and profitability has positive influence on ETR.Keywords : Capital intensity ratio, inventory intensity ratio, ownership structure, profitability, and ETR.
PENGARUH MARKET VALUE ADDED, ECONOMIC VALUE ADDED, KEBIJAKAN DIVIDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Syahirah, Cut Sarah; Lautania, Maya Febrianti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this study is to examine the effect of market value added, economic value added, dividend policy and managerial ownership on firm value of manufacturing companies listed in Indonesian Stock Exchange in the period of 2010 to 2014. By using purposive sampling method, from 125 manufacturing companies listed in Indonesian Stock Exchange, 24 manufacturing companies are choosed as the sample in this study.The results of the study show that dependent variable or firm value can be explained by the four of independent variables. Simultaneously the four of independent variables have effect on firm value. Market value added, economic value added, dividend policy, and managerial ownership have significant positive on firm value.Keywords: Market Value Added, Economic Value Added, Dividend Policy, Managerial Ownership, Firm Value
Co-Authors Citra Lestari Putri, Citra Lestari Cut Sarah Syahirah, Cut Sarah Puput Elfindari, Puput Putri Sesti Maulidya, Putri Sesti