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PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DAN DAMPAKNYA TERHADAP COST OF EQUITY CAPITAL. (Studi Pada Emiten Manufaktur Di Bursa Efek Indonesia) Elviza -
Jurnal Akuntansi Muhammadiyah (JAM) Vol 1, No 2 (2010)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v1i2.186

Abstract

              The purpose of this study was to examine and analyze the influence of institutional ownership and managerial ownership on firm value and its impact on the cost of equity capital either partially or simultaneously at the Stock Exchange listed companies manufacturing in Indonesia. This type of research is verification research with census method.The population of this study is that all manufacturing companies in Indonesia Stock Exchange that owns shares of managerial and institutional. Having selected the target population totaled 59 issuers. The analytical method used was path analysis (path analysis). Data used in this research is secondary data, obtained from audited financial statements for the fiscal year ended December 31, 2005 and as of December 31, 2008, and the stock price data during the observation period, issued by manufacturing companies and published by the Reference Center Capital Markets (PRPM) found on the Indonesian Stock Exchange (BEI).The results of this study indicate that, (1) institutional ownership and managerial ownership simultaneously affect firm value, (2) institutional ownership, managerial ownership and firm value simultaneously affect the cost of equity capital (3) Institutional Ownership partially give effect weak value of the firm (4) Managerial ownership partially provide a weak effect on the value of the firm (5) Institutional Ownership partially affect the cost of equity capital (6) Managerial ownership partially affect the cost of equity capital (7) value company partially affect the cost of equity capital. Keywords: institutional ownership, managerial ownership, corporate value and   cost of equity capital.
HUBUNGAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN EFEKTIFITAS PENGENDALIAN BIAYA (Studi Pada PMI Daerah Aceh) Elviza -
Jurnal Akuntansi Muhammadiyah (JAM) Vol 2, No 2 (2012)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v2i2.266

Abstract

The purpose of this study was to determine the relationship of accounting to evaluate the effectiveness of cost control and accounting concepts are applied as a management tool in an organization to achieve effective cost control.               The collection of data and information that is needed in this research field research (field research), the data used are primary data, obtained directly from the subject of research in the form of respondent perceptions by circulating a list of questions about accounting in the form of questionnaires to 6 respondents the finance staff in each division at the Indonesian Red Cross in Aceh and analysis that reports the difference in the budget documents with the realization to know the effectiveness of cost control, processed and analyzed and compared with existing theory while testing the data necessary steps that test data and the design of hypothesis testing.             The results showed that, there is a positive relationship between the effectiveness of the accounting cost control, testing performed using Kendall rank correlation coefficient analysis of the results of 0.828 or 82%. Keywords : Responsibility Accounting, Cost Control Effectiveness
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DAN DAMPAKNYA TERHADAP COST OF EQUITY CAPITAL. (Studi Pada Emiten Manufaktur Di Bursa Efek Indonesia) Elviza -
Jurnal Akuntansi Muhammadiyah (JAM) Vol 1, No 2 (2010)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v1i2.186

Abstract

              The purpose of this study was to examine and analyze the influence of institutional ownership and managerial ownership on firm value and its impact on the cost of equity capital either partially or simultaneously at the Stock Exchange listed companies manufacturing in Indonesia. This type of research is verification research with census method.The population of this study is that all manufacturing companies in Indonesia Stock Exchange that owns shares of managerial and institutional. Having selected the target population totaled 59 issuers. The analytical method used was path analysis (path analysis). Data used in this research is secondary data, obtained from audited financial statements for the fiscal year ended December 31, 2005 and as of December 31, 2008, and the stock price data during the observation period, issued by manufacturing companies and published by the Reference Center Capital Markets (PRPM) found on the Indonesian Stock Exchange (BEI).The results of this study indicate that, (1) institutional ownership and managerial ownership simultaneously affect firm value, (2) institutional ownership, managerial ownership and firm value simultaneously affect the cost of equity capital (3) Institutional Ownership partially give effect weak value of the firm (4) Managerial ownership partially provide a weak effect on the value of the firm (5) Institutional Ownership partially affect the cost of equity capital (6) Managerial ownership partially affect the cost of equity capital (7) value company partially affect the cost of equity capital. Keywords: institutional ownership, managerial ownership, corporate value and   cost of equity capital.
HUBUNGAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN EFEKTIFITAS PENGENDALIAN BIAYA (Studi Pada PMI Daerah Aceh) Elviza -
Jurnal Akuntansi Muhammadiyah (JAM) Vol 2, No 2 (2012)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v2i2.266

Abstract

The purpose of this study was to determine the relationship of accounting to evaluate the effectiveness of cost control and accounting concepts are applied as a management tool in an organization to achieve effective cost control.               The collection of data and information that is needed in this research field research (field research), the data used are primary data, obtained directly from the subject of research in the form of respondent perceptions by circulating a list of questions about accounting in the form of questionnaires to 6 respondents the finance staff in each division at the Indonesian Red Cross in Aceh and analysis that reports the difference in the budget documents with the realization to know the effectiveness of cost control, processed and analyzed and compared with existing theory while testing the data necessary steps that test data and the design of hypothesis testing.             The results showed that, there is a positive relationship between the effectiveness of the accounting cost control, testing performed using Kendall rank correlation coefficient analysis of the results of 0.828 or 82%. Keywords : Responsibility Accounting, Cost Control Effectiveness
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