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Agustami, Silviana
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Economics, Econometrics & Finance

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Journal : Jurnal Riset Akuntansi dan Keuangan

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PENGARUH PROFIBILITAS DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Agustami, Silviana; Hidayat, Syarif
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6618

Abstract

The pulp paper industry in CSR disclosure has been heavily criticized because it often advertises itself but does not match performance. This research is generally intended to know the effect of profitability and environmental performance on the disclosure of social responsibility on the pulp paper and wood industries listed on BEI 2010-2013. The research method used is the method of causality research using two data collection techniques, namely through literature review and secondary data collection. The results obtained are as follows: 1. Profitability in the pulp paper and wood industry in BEI 2010-2013 is not good because the average every year always suffered losses, 2. Environmental performance in the pulp paper and wood industry in BEI 2010-2013 Is good enough, 3. Disclosure of responsibility on pulp paper and wood industry in BEI 2010-2013 is good enough, 4. There is a positive effect of profitability on corporate social responsibility disclosure, 5. There is a positive influence of environmental performance on the disclosure of social responsibility company. From these results can be concluded that based on regression calculation results obtained a positive effect between profitability and environmental performance on corporate social responsibility disclosure.
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2014) Andriani Tisna, Gita; Agustami, Silviana
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan. Agustus 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i2.4038

Abstract

Abstract. This study aims to determine the effect of good corporate governance and company size on corporate financial performance. Variable used is Good corporate governance and company size as the independent variable and company financial performance as the dependent variable. This research was conducted at a banking company listed on Indonesia Stock Exchange (BEI) in 2010-2014. The data used are secondary data obtained from the annual report through the Indonesia Stock Exchange (BEI) website. Data analysis technique used is t test, to test the influence of each independent variable to the dependent variable partially, and use ANOVA test to test the influence of all independent variables to the dependent variable simultaneously. From the results of the research indicate that good corporate governance and firm size influence partially and simulant to company financial performance.Keywords: Good Corporate Governance; Corporate Financial Performance; Firm Size Abstrak. Penelitian ini bertujuan untuk mengetahui  pengaruh good corporate governance dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Variabel yang digunakan adalah Good corporate governance dan ukuran perusahaan sebagai variabel independen dan kinerja keuangan perusahaan sebagai variabel dependen. Penelitian ini dilakukan di perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010-2014. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan melalui website Bursa Efek Indonesia (BEI). Teknik analisis data yang digunakan adalah uji t, untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen secara parsial, serta menggunakan uji ANOVA untuk menguji pengaruh seluruh variabel independen terhadap variabel dependen secara simultan. Dari hasil penelitian menunjukan bahwa good corporate governance dan ukuran perusahaan berpengaruh secara parsial dan simultan terhadap kinerja keuangan perusahaan.Kata Kunci: Good Corporate Governance; Kinerja Keuangan Perusahaan; Ukuran Perusahaan
PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, RASIO PASAR, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN SUBSEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Arifin, Nita Fitriani; Agustami, Silviana
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 3 (2016): Jurnal Riset Akuntansi dan Keuangan. Desember 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i3.4673

Abstract

Abstract. This study aims to determine the effect of liquidity, solvability, profitability, market ratio, and firm size toward stock price at plantation subsector companies which are listed in Indonesia Stock Exchange. This study uses the associative method with a causal relationship. This study uses the variable liquidity, solvability, profitability, market ratio, and firm size as the independent variable and stock price as the dependent variable. This study uses secondary data in the annual financial statement. This study uses the analysis multiple linear regression. The results of this study indicate that simultaneously liquidity, solvability, profitability, market ratio, and firm size give a significant effect toward stock price. Partially, liquidity and solvability have a negative effect toward stock price, while profitability, market ratio, and firm size have a positive effect toward stock price.Keywords: Firm Size, Liquidity; Market Ratio;  Profitability; Solvability;  Stock Price.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, solvabilitas, profitabilitas, rasio pasar, dan ukuran perusahaan terhadap harga saham pada perusahaan subsektor perkebunan yang tercatat di Bursa Efek Indonesia. Penelitian ini menggunakan metode assosiative dengan hubungan kausal. Penelitian ini menggunakan variabel likuiditas, solvabilitas, profitabilitas, rasio pasar, dan ukuran perusahaan sebagai variabel bebas dan harga saham sebagai variabel terikat. Penelitian ini menggunakan data sekunder dalam laporan keuangan tahunan. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara bersamaan likuiditas, solvabilitas, profitabilitas, rasio pasar, dan ukuran perusahaan memberikan pengaruh yang signifikan terhadap harga saham. Sebagian, likuiditas dan solvabilitas berpengaruh negatif terhadap harga saham, sedangkan profitabilitas, rasio pasar, dan ukuran perusahaan berpengaruh positif terhadap harga saham.Kata Kunci: Harga Saham; Likuiditas;  Profitabilitas;  Rasio Pasar;  Solvabilitas; Ukuran Perusahaan.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN PERTUMBUHAN PERUSAHAAN Agustami, Silviana; Rahman, Adrian
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i2.6615

Abstract

The research aims to determine how the influence of intellectual capital which measured by Value Added Intellectual Coefficient (VAIC) to finance performance which measured by Return on Asset (ROA) and Return on Equity (ROE) and to Firm Growth which measured by Asset Growth (AG) and Equity Growth (EG), in construction companies  listed on the Indonesia stock exchange (IDX) 2011-2013 period .The sampling using purposive sampling method, the samples was taken from 7 companies. This research used secondary data, which means the data that used in this research come from annual report of company and is used smartPLS 3.0 to analysed the data. This research show that there is positive influence between intellectual capital to financial performance and intellectual capital also has positive influence to firm growth. 
Co-Authors Andriani Tisna, Gita Arifin, Nita Fitriani Rahman, Adrian Syarif Hidayat