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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Studi kasus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015 Rasyid, Elly; Pakpahan, Novi Yanti Tonggina; Hutajulu, Fharel M.
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.542

Abstract

This research aims is to determine the effect of good corporate governance (GCG) as measured by the commissioners (meeting activity), the board of directors, independent board and audit committee on the financial performance of banks as measured by return on assets (ROA). Data are obtained from secondary data in the form of annual reports and company GCG Report for the period 2012-2015 contained in www.idx.co.id. Sampling using purposive sampling. The results of this study indicate simultaneous testing with a significance level of 0.030 <0.05 states that the board of commissioners (meeting activity), the board of directors, independent board and audit committee have a significant effect on the financial performance listed on the Stock Exchange. Partially board of directors and have significant influence with a significant level of thitung 2.027> 1.98 ttabel. Commissioners (meeting activity) does not affect the level of singnifikan of the t (1.176) <t table (1.98) on financial performance. Independent board does not affect the show singnifikan level of thitung (-0.567) <t table (1.98) on financial performance. The audit committee does not affect the show singnifikan level of the t (1.580) <t table (1.98) on financial performance. In improving the financial performance, the company should use four variables of good corporate governance (GCG) in order to synergize in implementing policies that have been defined.Keywords: Board of Commissioners (meeting activity), the board of director, independent board and audit committee
ANALISIS PENGARUH INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP UNDERPRICING (STUDI PADA PERUSAHAAN SEKTOR JASA, PERDAGANGAN: DAN INVESTASI YANG MELAKUKAN IPO DI BURSA EFEK INDONESIA TAHUN 2008 – 2016 Lestari, Novita; Rasyid, Elly; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.546

Abstract

The objective of this research is to examine the effect of company’s age, company’s size, Debt to Equity Ratio (DER), Return on Assets (ROA) and Earning Per Share (EPS). Testing hypotheses are conducted using multiple regression models with observation from 35 sample IPO in service trade and investment companies that listed in Indonesia Stock Exchange during the period of 2008-2016. The empirical result show that company’s age and DER have negative significant effect on underpricing level. However company’s size, ROa and EPS have no significant effect on underpricing level.Keywords : IPO, Underpricing, company’s age, company’s size, Debt to Equity Ratio (DER), Return on Assets (ROA), and Earning Per Share (EPS).
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR: DI BURSA EFEK INDONESIA PERIODE 2012-2015 Septiyani, Glory; Rasyid, Elly; Tobing, Emerald G.
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.549

Abstract

The purpose of this study to determine the effect of capital structure, earnings growth, and the size of the company to the quality of earnings in the base and Chemical Industry Company listed on the Indonesian Stock Exchange (BEI) in the period 2012-2015. Quality measurement using the model Penman (2001) Quality of earnings. The results of this study indicate simultaneous testing with a significant level of 0.040 <0.05 states that the capital structure, earnings growth and company size affects the quality of earnings in the chemical and basic industry companies listed in the IDX. Partially, the capital structure and have a significant effect on the quality of earnings positive direction with a significant level of 0.049> 0.05 profit growth is not significant, but has a positive direction by showing the significant level of 0.193> 0.05 on earnings quality and size of the company does not effect significantly to the quality of earnings but showed a positive direction towards the quality of earnings with a significant level of 0.182> 0.05Keywords : Capital Structure, Earning growth, Size company, quality of income
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Studi kasus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015 Rasyid, Elly; Pakpahan, Novi Yanti Tonggina; Hutajulu, Fharel M.
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.542

Abstract

This research aims is to determine the effect of good corporate governance (GCG) as measured by the commissioners (meeting activity), the board of directors, independent board and audit committee on the financial performance of banks as measured by return on assets (ROA). Data are obtained from secondary data in the form of annual reports and company GCG Report for the period 2012-2015 contained in www.idx.co.id. Sampling using purposive sampling. The results of this study indicate simultaneous testing with a significance level of 0.030 <0.05 states that the board of commissioners (meeting activity), the board of directors, independent board and audit committee have a significant effect on the financial performance listed on the Stock Exchange. Partially board of directors and have significant influence with a significant level of thitung 2.027> 1.98 ttabel. Commissioners (meeting activity) does not affect the level of singnifikan of the t (1.176) <t table (1.98) on financial performance. Independent board does not affect the show singnifikan level of thitung (-0.567) <t table (1.98) on financial performance. The audit committee does not affect the show singnifikan level of the t (1.580) <t table (1.98) on financial performance. In improving the financial performance, the company should use four variables of good corporate governance (GCG) in order to synergize in implementing policies that have been defined.Keywords: Board of Commissioners (meeting activity), the board of director, independent board and audit committee
ANALISIS PENGARUH INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP UNDERPRICING (STUDI PADA PERUSAHAAN SEKTOR JASA, PERDAGANGAN: DAN INVESTASI YANG MELAKUKAN IPO DI BURSA EFEK INDONESIA TAHUN 2008 – 2016 Lestari, Novita; Rasyid, Elly; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.546

Abstract

The objective of this research is to examine the effect of company’s age, company’s size, Debt to Equity Ratio (DER), Return on Assets (ROA) and Earning Per Share (EPS). Testing hypotheses are conducted using multiple regression models with observation from 35 sample IPO in service trade and investment companies that listed in Indonesia Stock Exchange during the period of 2008-2016. The empirical result show that company’s age and DER have negative significant effect on underpricing level. However company’s size, ROa and EPS have no significant effect on underpricing level.Keywords : IPO, Underpricing, company’s age, company’s size, Debt to Equity Ratio (DER), Return on Assets (ROA), and Earning Per Share (EPS).
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR: DI BURSA EFEK INDONESIA PERIODE 2012-2015 Septiyani, Glory; Rasyid, Elly; Tobing, Emerald G.
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.549

Abstract

The purpose of this study to determine the effect of capital structure, earnings growth, and the size of the company to the quality of earnings in the base and Chemical Industry Company listed on the Indonesian Stock Exchange (BEI) in the period 2012-2015. Quality measurement using the model Penman (2001) Quality of earnings. The results of this study indicate simultaneous testing with a significant level of 0.040 <0.05 states that the capital structure, earnings growth and company size affects the quality of earnings in the chemical and basic industry companies listed in the IDX. Partially, the capital structure and have a significant effect on the quality of earnings positive direction with a significant level of 0.049> 0.05 profit growth is not significant, but has a positive direction by showing the significant level of 0.193> 0.05 on earnings quality and size of the company does not effect significantly to the quality of earnings but showed a positive direction towards the quality of earnings with a significant level of 0.182> 0.05Keywords : Capital Structure, Earning growth, Size company, quality of income