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Ratih Handayani
STIE Trisakti
Economics, Econometrics & Finance

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THE ANALYSIS OF THE EFFECT OF DEBT POLICY, DIVIDEND POLICY, INSTITUTIONAL INVESTOR, BUSINESS RISK, FIRM SIZE AND EARNING VOLATILITY TO MANAGERIAL OWNERSHIP BASED ON AGENCY THEORY PERSPECTIVE DEASY NATHALIA VIDYANTIE; Ratih Handayani
Jurnal Bisnis dan Akuntansi Vol 8 No 1 (2006): 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 (1260.95 KB) | DOI: 10.34208/jba.v8i1.112

Abstract

The purpose of this study is to investigate whether debt policy, dividend policy, institutional ownership, business risk, firm size, and earning volatility have significant influence to managerial ownership. This study uses an agency theory perspective as a based to do the research. Data were taken from all companies listed on Jakarta Stock Exchange over the three years period 2000-2002 using purposive sampling method. Only 23 companies meet the criteria and taken as samples for this study. SPSS 11.5 program is used in order to find out the significant influence from all independent variables above to managerial ownership as a dependent variable. Result of this research shows that only firm size has significant influence to managerial ownership, while other variables do not have significant influence to managerial ownership. But all independent variables together have significant influence to managerial ownership simultaneously.
ANALISIS PENGARUH KESEMPATAN INVESTASI, INTERNAL CASH FLOW, INSIDER OWNERSHIP TERHADAP CAPITAL EXPENDITURE: PERSPECTIVE PECKING ORDER THEORY YEANNIE YEANNIE; RATIH HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): 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 (116.79 KB) | DOI: 10.34208/jba.v9i2.169

Abstract

The objectives of this study were to observe the effects of investment opport-tunity, internal cash flow and insider ownership on the capital expenditures in one of the pecking order theory perspective. The pecking order hypothesis postulates that financing for the capital expenditures would take from the internal cash flow first, meant of more higher the financing take from the internal cash flow which impact with the amount of capital expenditures. Managers can choose the level of capital expenditures to maximize the wealth of current shareholders without considering insider ownership in the company. The Population of this study were 138 companies that listed in Jakarta Stock Exchange with sample were 90 companies which have insider owner-ship inside during 2001 until 2003 that were taken using the purposive sampling method. Data were analyzed using multiple regression analysis. The result of this study shows that the investment opportunity have negative and significant impact on the capital expenditures, and the internal cash flow have positive and significant impact on the capital expenditures. How ever, the impact of insider ownership on the capital expenditures was not significant.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DIVIDEN, PERTUMBUHAN PERUSAHAAN, FREE CASH FLOW DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PERUSAHAAN RIZKA PUTRI INDAHNINGRUM; RATIH HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 11 No 3 (2009): 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 (259.227 KB) | DOI: 10.34208/jba.v11i3.244

Abstract

The purpose of this study was to investigate the insider ownership, institutional investor, dividend payments, firm growth, profitability and free cash flow to corporate debt policy. This research uses sample of 31 manufacturing firms and non manufacturing firms, except financial firms which listed in Indonesia Stock Exchange selected using purposive sampling method. The criteria of purposive sampling method are that manufacturing and non manufacturing firms that have been listed in Indonesia Stock Exchange from 2005 until 2007. These firms have reported financial statement every year during year period 2005 until 2007 with fiscal year ending 31 December, get profit and have dividend payout ratio. The statistical methods used in this research are multiple regressions. The result shows that insider ownership, dividend payments and firm growth variable does not have influence towards debt policy. In the other hand, institutional investor, profitability and free cash flow have influence toward debt policy.
ANALISIS RESPON HARGA SAHAM TERHADAP PENGUMUMAN LABA KUARTAL INTERIM DAN KUARTAL KEEMPAT RATIH HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1506.933 KB) | DOI: 10.34208/jba.v5i3.564

Abstract

This research examines cross-quarter differences in the response of stock prices to earnings announcements. The research focuses on whether fourth quarter earnings announcements contain more or less information than those of interim quarters. Like many prior studies, this paper provides information about regressions of unexpected announcement period returns on measure of unexpected earnings. It conducted with three different measures of measures of unexpected earnings; earnings expectations are based on seasonal random walk, random walk with trend and market-adjusted trend. Using 45 firms and 720 quarterly earnings for period 1996 through 1999 with weighted last square, this paper present evidence that stock prices respond less to fourth quarter earnings announcements that to intern announcements. Fourth quarter announcement are characterized by a smaller ERC (Mandenhall and Nichols,1988; Salamon and Stober, 1994 and Lee and Park, 2000) and a lower explanatory power of unexpected earnings than earlier quarter announcements (Hagerman, Zmijewski and Shah, 1984) because of lower predictability of fourth quarter earnings (Collins, Hopwood and McKeown, 1984). This results suggests that fourth quarter earnings are less persistent and less useful to investors than interim quarter earnings. Two explanations from previous studies are the existence of fiscal year-and discretionary accruals from earnings management or the phenomenon of fourth quarter settling up described by Collins, Hopwood and McKeown (1984). In addition, measurement error in earning expectations may be larger in fourth quarters than in interim quarters (Salamon and Stober,1994)
Co-Authors DEASY NATHALIA VIDYANTIE RIZKA PUTRI INDAHNINGRUM YEANNIE YEANNIE