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Bino Sulaksono
STIE Trisakti
Economics, Econometrics & Finance

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PENGARUH KOMPONEN MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Bino Sulaksono
Jurnal Bisnis dan Akuntansi Vol 14 No 2a (2012): 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 (452.849 KB) | DOI: 10.34208/jba.v14i2a.265

Abstract

The objective of this research is to investigate and explain the impact of human capital efficiency, structural capital efficiency, and capital employed efficiency on company performance. (ROA, ATO, RG, OCF, ROE, and, EPS). Population in this research is all manufacturing companies listed in Indonesia Stock Exchange during 2008-2010. Samples are obtained through purposives sampling method, in which only 98 of the manufacturing companies listed in Indonesia Stock Exchange meet the sampling criteria and are used as the samples. Multiple regression analysis and hypothesis testing are used as the data analysis method in this research. Based on hypothesis testing, it shows that human capital efficiency positively affects return on assets, revenue growth, and operating cash flow ratio; and do not affect asset turnover, return on equity, and earning per share. Structural capital efficiency positively affects return on assets; negatively affects asset turnover; and do no affect revenue growth, operating cash flow ratio, return on equity, and earning per share. Capital employed efficiency positively affects return on assets, asset turnover, operating cash flow ratio, return on equity, and earning per share; and do not affect revenue growth.
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NONKEUANGAN PUBLIK BINO SULAKSONO
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): 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 (149.202 KB) | DOI: 10.34208/jba.v20i2.418

Abstract

The objective of this research is to analyze factors influencing earnings management on non-financial companies listed in Indonesia Stock Exchange. Those factors are managerial ownership, institutional ownership, profitability, financial leverage, firm size, independent commissioners, board of director, and operating cash flow. Population of this research is non-financial companies which are consistenly listed in Indonesia Stock Exchange from 2013 to 2016. The period of this study is 2014 until 2016. Samples were selected using purposive sampling method, in which only 84 of listed non-financial companies in Indonesia Stock Exchange that meet the sampling criteria, resulting 252 observations used in this research. The hyphotesis tested by using multiple regression method. The empirical findings indicated that profitability, and operating cash flow had influence on earnings management, whereas managerial ownership, institutional ownership, financial leverage, firm size, independent commissioners and board of director had no influence on earnings management.
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