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Faktor-faktor yang mempengaruhi profitabilitas perusahaan non keuangan ADETYA ALVERINA; MEIRYANANDA PERMANASARI
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to obtain empirical evidence factors that affect profitability among non-financial companies in Indonesia. The factors are current liability, noncurrent liability, firm size, sales growth, industry, total asset turnover, debt to equity ratio, and current ratio. Population of this research are non financial companies listed in Indonesia Stock Exchange (IDX) over five years period 2009 until 2013. Purposive sampling method used to take the samples. Total non-financial companies which include to this research are 128 companies. Multiple regression analysis is used to test the hypothesis. The research result show that current liability ratio, firm size, industry, total asset turnover, and debt to equity ratio have effect to profitability. While noncurrent liability ratio, sales growth, and current ratio.have no effect to profitability.

Faktor-faktor yang mempengaruhi kebijakan dividen pada perusahaan non keuangan di Indonesia MEIRYANANDA PERMANASARI
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to examine the variables that influence dividend policy on non-financial companies in Indonesian and to get the empirical evidence whether variables being respectively examined were financial performance, firm size, financial leverage, board independence, free cash flow, firm growth, liquidity, earnings per share, and net profit margin. Dividend payout ratio was used as proxies of dividend policy. The population of this research is 413 non-financial companies. Sampling techniques that used in this research is purposive sampling. There are 73 non-financial companies listed from 2010 to 2012 which met the criterion used as sample. Analysis method of this research is multiple regressions. The result of this research conclude that financial performance, firm size, free cash flow, firm growth, and earnings per share have influence toward dividend policy. Other variable such as financial leverage, board independence, liquidity, and net profit margin don’t have influence to dividend policy.

Faktor-faktor yang mempengaruhi kebijakan hutang perusahaan non keuangan publik SORAYA SORAYA; MEIRYANANDA PERMANASARI
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to get an empirical evidence about influence of non-debt tax shield, tangibility, profitability, growth, size, manajerial ownership, institutional ownership, dividend policy, business risk, and investment opportunity set on debt policy. The population of this research are allnon financial companies listed in Indonesia Stock Exchange (IDX) from the period of 2010 to 2013. Sample selection procedure carried out by implementing purposive sampling method with total sample 33 non financial companies. Data are analyzed using multiple regression analysis. The result indicates that non-debt tax shield, tangibility, profitability, growth, size, institutional ownership, and dividend policy have influence toward debt policy. Other independent variables such as manajerial ownership, business risk, and investment opportunity set do not have influence toward debt policy.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI MEIRYANANDA PERMANASARI
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to investigate the relationship between firm’s characteristics and corporate governance mechanisms on disclosure. This study used a sample of 100 (one hundred) public listed company on the Indonesia Stock Exchange. Categorized into 2 (two) groups of industry, they are property-real estate industry, and trade, services and investment industry. The results of this study indicate that the company's capital structure, as reflected by the debt to equity ratio has no influence on disclosure. When analyzed partially, the result shows that the debt to equity ratio has no effect on both groups. The ability of the company in generating profits as reflected by the net profit margin has no effect on disclosure. Mean while the company's size as reflected by the total assets has a positive effect on disclosure. Tested partially, it also affect on both types of industry. Institutional ownership has negative effect on disclosure, when tested partially, the result shows that both industries have negative effect on disclosure. Management ownership has negative effect on disclosure, especially on property and real estate industry. The percentage of independent commissioners has no effect on disclosure but when tested partially it has a negative effect on trade, services, and investment group. The last, audit committee has no effect on disclosure.

THE EFFECTS OF EXPERIENCE AND TASK-SPECIFIC KNOWLEDGE ON AUDITOR’S PERFORMANCE IN ASSESSING A FRAUD CASE MEIRYANANDA PERMANASARI; INDRA ARIFIN DJASHAN
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research’s objective is to investigate the relationships of auditor’s experience, task-specific knowledge gained from training, and auditor’s performance. This study explores whether the experience or the task specific knowledge variable or even the combination from both of them gained the auditor’s performance in assessing a fraud case. This research used 16 CPA firm samples that consist of 141 external auditors. This research used normality test, independent sample t-test, one way ANOVA. This result of this research shows that there is no difference between combination of experience and task-specific know-ledge on auditors’ performance in assessing a fraud case. For the task specific knowledge there is difference between the auditor who has training and without training on auditors’ performance in assessing a fraud case. And the last there is no difference between the auditor who worked less than a year, more than a year but less than 2 years and more than 2 years on auditors’ performance in assessing a fraud case.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN PUBLIK MANUFAKTUR HELINA HELINA; MEIRYANANDA PERMANASARI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-5 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the factors that influence earnings quality in manufacturing companies. These factors are investment decision, firm perfomance, accounting conservation, firm size, cash holding, financing, and current ratio.The population of this research is manufacturing companies listed in the Indonesia Stock Exchange from 2013-2015. Samples consist of 37 manufacturing companies, selected using purposive sampling method. The data type is secondary data which collected from IDX website. The hypothesis tested using multiple linear regression.The result of this research shows that firm size and cash holding have influences towards earnings quality. While, investment decision, firm perfomance, accounting conservation, financing and current ratio do not have influences towards earnings quality.

FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA MEIRYANANDA PERMANASARI
Media Bisnis Vol 8 No 1 (2016): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v8i1.352

The purpose of this research is to get an empirical evidence factors that influence profitability. Independent variables used in this research are fixed assets ratio, debt ratio, financial leverage ratio, sales to current assets ratio, sales to equity ratio, gross margin return on inventory ratio, expenses revenue ratio, net income, and current ratio. The population of this research are all non-financial companies except services sectors listed in Indonesia Stock Exchange (IDX) from the period of 2009 to 2013. Sample selection procedure carried out by using purposive sampling method with a total sample 66 non-financial companies except services sectors. Data are analyzed using multiple regression analysis. The empirical result indicates that fixed assets ratio, debt ratio, financial leverage ratio, sales to equity ratio, gross margin return on inventory ratio, expenses revenue ratio, and net income have influence toward profitability. Other independent variables such as sales to current assets ratio and current ratio do not have influence toward profitability.

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