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All Journal Jurnal Akuntansi & Auditing Indonesia Al-Ulum Jurnal Mirai Management ADMINISTRASI PUBLIK SEIKO : Journal of Management & Business Jurnal Media Analis Kesehatan AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Agritechno Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Journal of Language Education and Educational Technology (JLEET) Akrab Juara : Jurnal Ilmu-ilmu Sosial Global Health Science (GHS) Jurnal Bisnis dan Kewirausahaan JIMEK
Mursalim Mursalim
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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Persamaan Struktural: Aktivisme Institusi, Kepemilikan Institusional dan Manajerial, Kebijakan Dividen dan Utang Mursalim Mursalim
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study investigated the simultaneity of five financial variables that are hypothesized to agency problem. It builds a model showing that institution activism, institutional and managerial ownership, dividend, and debt policy are determined simultaneously as each of the variables is hypothesized to decrease agency problem. Furthermore, the research is aimed at examining the effect of institution activism, ownership structure by institutional and managerial ownership on the financing decisions by dividend and debt policy. The research tested hypotheses by using Hausman’s specification test and two-stage least squares test. Hypotheses testing was conducted by using research sample of 70 manufacture company the registered in the Indonesia Stock Exchange during the years of 2000-2006. The samples determined by using a purposive sampling method. The research tested one hypothesis by Hausman’s specification test and the research result shows that institution activism, institutional and managerial ownership, dividend and debt policy are determined simultaneously to decrease agency problem.The research tested other hypotheses by two-stage least squares test. The research results shows that institutional ownership has a significant affects on the dividend and negative significant affects on the debt policy. Further results, that institution activism has a significant affects on the debt policy and institutional ownership, and that managerial ownership negative significant affects on the institution activism. Other result, that relationship a substitute between the institutional and managerial ownership. On the contrary, result shows that institution activism does not have a significant affects on the dividend policy, and the managerial ownership do not have a significant affects on the dividend and debt policy. Finally, this study shows that dividend policy do not have a significant affects on the debt policy.Keywords:    agency problem, institutional activism, institutional and managerial owner¬ship, dividend and debt policy.
Identifikasi Perilaku Perataan Laba Melalui Berbagai Konsep Laba Mursalim Mursalim
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The objective of the paper is to identify income smoothing by the four income concepts: operating income, income from operations, income before extraordinary items and net income. This research using research sample of 151 the manufacture company registered in Indonesia Stock Exchange during the years of 1999-2007. The samples determined by using a purposive sampling method.The research results shows that 58 (38,41%) the firm identified as an income smoother by operating income and 69 (45,70%) the firm identified as an income smoother by income from operations and 67 (44,37) by income before extraordinary items. Further results show that 47 (31,13%) the firm identified as an income smoother by net income and 24 (15,89%) the firm identified as an income smoother by the four income approach simultaneously; operating income, income from operations, income before extraordinary items and net income. Finally, this study shows that 95 (62,91%) the firm identified as an income smoother during the research period.Keywords:    income smoothing, operating income, income from operations, income before extraordinary items dan net income
Co-Authors Abdul Waris Amiruddin H Andi Ani Sulistiani Apriyati Hutami Aris Badara Artati Artati Ayu Gusti Basri Modding Busman Busman Deddy Amrand Diah Ayu Gustiningsih Edy Susanto Fadliah Nasaruddin Hastang Hastang Junaedi Muhidong La Ode Muhammad Nur Rahim Lisa Indrajaya Lukytta Gusti Acfira M. Su'un Masrullah, Masrullah Misbahuddin Misbahuddin Muhammad Birusman N Muhammad Nasir Muhammad Nasir Muhammad Su'un Mutmainna Mutmainna Nur Alamzah Nurfitriani Arifin Nurhawa Nurhawa Rahman Rahman Rezki Yunita Apriani R Sahlan Sahlan Sitti Hadijah St Hadijah Sulastri Sulastri Syahida Djasang Ummu Kalsum Widarti Widarti Yogi Hady Afrizal Zainuddin Zainuddin Zeny Lilla Mewaty