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Journal : Jurnal Bisnis dan Akuntansi

 1 
PENGARUH PROFIL PERUSAHAAN TERHADAP HUBUNGAN ANTARA PRAKTIK PENGUNGKAPAN SOSIAL DAN NILAI PERUSAHAAN SURYANTO SURYANTO
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (2013): 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 (366.871 KB) | DOI: 10.34208/jba.v15i1.248

Abstract

The purpose of this study is to investigate social disclosure practice diferrence between high profile and low profile company and its effect on firm value. This study employs company profile as moderating variable to explain the effect of social disclosure on firm value.Data for this study are acquired from annual report of public companies in Indonesia over two years period (2009-2010) and also from yahoo finance in collecting market price of each company share. Regression model is used to this study.The result for this study is as follows. First, social disclosure has effect to firm value. Second, company profile has no effect to firm value and also to relationship between social disclosure and firm value. This result indicate if company profile fails to contribute in determining social disclosure practice, so that company profile fails to give effect on relationship between social disclosure and firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA YOHANES ERYANTO; SURYANTO SURYANTO
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (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 (135.421 KB) | DOI: 10.34208/jba.v19i2.278

Abstract

The purpose of this research is to provide empirical evident whether insider ownership, firm size, profitability, leverage, liquidity, earnings per share and price to book ratio have significant influence of dividend policy. Sample in this research are nonfinancial companies, which are listed in Indonesian Stock Exchange over the three years period 2012 until 2014. This research used purposive sampling method. The sample of this research consist of 52 companies that meet in criteria. This research uses multiple regression analysis to find out the influence of all independent variables above to dividend policy. The result of the research showed that firm size, leverage, earnings per share and price to book ratio had a significant influence on dividend policy, while insider ownership, profitability and liquidity had no influence.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN: UKURAN PERUSAHAAN SEBAGAI PEMODERASI LILIS LISMAWATI; SURYANTO SURYANTO
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.32 KB) | DOI: 10.34208/jba.v19i1a-5.320

Abstract

The purpose of this study is to examine the factors affecting dividend policy on non-financial companies. The independent variables consist of return on equity, earnings per share, liquidity, current earnings, growth opportunity, institutional ownership, leverage. As for the moderation variables are firm size. Population of this research are non financials companies listed in Indonesia Stock Exchange from 2012-2015. The samples of this study are 280 data using purposive sampling method. This research uses multiple regression method for data analysis. The results of this study indicate that the current earnings and current earnings, variables that are moderated by the firm size have an influence on the dividend policy. Another independent variables such as return on equity, earnings per share, liquidity, growth opportunity, institutional ownership, leverage, and firm size have no effect on dividend policy.
Co-Authors AURELLIA CHRESTELLA CHRISTIAN JAYA KUSUMA LILIS LISMAWATI Veronica Veronica YOHANES ERYANTO