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Journal : Jurnal Bisnis dan Akuntansi

ANALISIS BEBERAPA FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN JASA TRANSPORTASI, PERDAGANGAN DAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK JAKARTA DEWI AGUSTINA
Jurnal Bisnis dan Akuntansi Vol 8 No 3 (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 (1524.466 KB) | DOI: 10.34208/jba.v8i3.216

Abstract

The aim of this research is to find the factors that influence completeness of financial statement disclosures index. The independent variables are Profitability, Leverage, Percentage of Public Owned, and Status. The research used a purposive sampling method with 11 data of service transportation companies, 36 trading companies, and the last 69 data of manufacturing companies listed at Jakarta Stock Exchange in 2004-2005. The data analyzed by multiple regression. The result of the service transportation companies study showed that Profitability has significant influence toward completeness of financial statement disclosures index in 2004-2005, but Leverage, Percentage of Public Owned, and Status has not significant influence toward completeness of financial statement disclosures index. The result of the trading companies study showed that Leverage has significant influence toward completeness of financial statement disclosures index but profitability, Percentage of Public Owned and Status has no significant influence toward completeness of financial statement disclosures index in 2004-2005. The result of the manufacturing companies showed that Percentage of Public Owned has significant influence toward completeness of financial statement disclosures index but Profitability, Leverage, and Status has no significant influence toward completeness of financial statement disclosures index in 2004-2005.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON–KEUANGAN YANG TERDAFTAR DI BEI STEPHANIE STEPHANIE; DEWI AGUSTINA
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): 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 (515.765 KB) | DOI: 10.34208/jba.v21i1a-2.751

Abstract

The purpose of this study was to examine and obtain empirical evidence whether the intangible assets, debt policy, dividend policy, liquidity ratio, profitability ratio, activity ratio, managerial ownership, and firm size on firm value. This research uses data from 59 non-financial companies listed on the Indonesia stock exchange (IDX) from the period 2014 to 2016. Data for this study were selected using purposive sampling method. The data in the model were analyzed using hypothesis method with multiple regression. The results of this research show that debt policy, dividend policy and profitability ratio have a significant effect on firm value, while intangible assets, liquidity ratio, activity ratio, managerial ownership and firm size doesn’t have significant effect on firm value.