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STEVEN YAP
STIE Trisakti
Economics, Econometrics & Finance

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Pengaruh karakteristik perusahaan, rasio keuangan, corporate tax rate dan non-debt tax shield terhadap kebijakan hutang pada perusahaan food and beverages STEVEN YAP
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.307 KB) | DOI: 10.34208/jba.v18i2.52

Abstract

The purpose of this research is to test and analyze empirically the influence of growth, tangibility, firm size, business risk, liquidity, profitability, corporate tax rate, and non-debt tax shield toward debt policy. This study was also to compare result of the previous research within the research. Sample of this research is food and beverages sector companies that listed in Indonesia Stock Exchange for period 2005-2013. The purposive sampling is used as sampling technique, where 7 companies met the criteria and were analyzed using descriptive statistics and panel data regressions with fixed effect model to test the hypothesis. The result of this research shows that growth, tangibility, firm size, liquidity, profitability and non-debt tax shield does influence debt policy, while business risk and corporate tax rate do not influence debt policy.
Pengaruh corporate governance, profitabilitas, likuiditas dan solvabilitas terhadap corporate social responsibility disclosure SHELA OCTAVIANI; STEVEN YAP
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.671 KB) | DOI: 10.34208/jba.v18i2.55

Abstract

The purpose of this research is to test and analyze empirically the influence of return on assets, return on equity, return on sales, earning per share, basic earning power, and economic value added toward stock price. This study was also to compare result of the previous research within the research. Sample of this research is mining companies that listed in Indonesia Stock Exchange for period 2009-2013. The purposive sampling is used as sampling technique, where 12 companies met the criteria and were analyzed using descriptive statistics and panel data regressions with fixed effect model to test the hypothesis. The result of this research shows that return on assets, return on equity, return on sales, earning per share, basic earning power, and economic value added do not influence stock price
Pengaruh debt to asset ratio , rasio kas, size, return on asset, growth dan kepemilikan institusional terhadap dividend payout ratio pada sektor perbankan STEVANIUS STEVANIUS; STEVEN YAP
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.344 KB) | DOI: 10.34208/jba.v19i1.70

Abstract

The purpose of this study is to analyze and obtain empirical evidence of the effect of debt to asset ratio, cash ratio, size, return on assets, growth, and ownership Institutional dividend payout ratio. The objects used in this study is the banking sector listed in Indonesia Stock Exchange from the period 2008-2014. The sample consisted of eight companies which have been selected by purposive sampling method and analyzed using Eviews8 with multiple linear regression and random effect models to test the hypothesis. This study shows that the debt to asset ratio has an influence on the dividend payout ratio while the cash ratio, size, return on assets, growth, and institutional ownership has no effect on the dividend payout ratio. Overall, the independent variables have an effect simultaneously to the dividend payout ratio.
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY PADA PERUSAHAAN MAKANAN, MINUMAN DAN TEMBAKAU YANG TERDAFTAR DI BURSA EFEK INDONESIA YASODHARA INTAN PERMATANINGRUM; STEVEN YAP
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.669 KB) | DOI: 10.34208/jba.v19i1a-4.291

Abstract

The purpose of this research is to test and analyze empirically the influence of Profitability, Liquidity, Tangibility, Growth Opportunity, Size, and leverage towards dividend policy. The object of this research is the food, beverage, and tobacco companies that listed in Indonesia Stock Exchange period 2004-2014. The purposive sampling is used as sampling technique, where 5 companies met the criteria and where analyzed using Eviews8 panel data regressions with fixed effect model to test the hypothesis. The result of this research shows that Profitability, Liquidity, Tangibility, and leverage influence dividend policy. Growth Opportunity, Size don’t affect the dividen policy.
Co-Authors SHELA OCTAVIANI STEVANIUS STEVANIUS YASODHARA INTAN PERMATANINGRUM