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Pengaruh Profitabilitas Terhadap Intial Return Dilihat Dari Aspek Cash Basis Dan Accrual Basis (Studi Pada Perusahaan Yang Melakukan Initial Public Offering (Ipo) Di Bursa Efek Indonesia Periode Januari 2011 – Agustus 2015) Febriani, Miranti Dewi; Soesetio, Yuli; Wijijayanti, Trisetia
AKRUAL: JURNAL AKUNTANSI Vol 8, No 2: AKRUAL: Jurnal Akuntansi (April 2017)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n2.p53-65

Abstract

AbstractThe study aims to examine the effect of profitability on Initial Return based on cash basis and accrual basis. The population in this study is companies performing IPO in period of January 2011 – Augustus 2015 as many as 111 companies and are adjusted to several criteria in order to get as many as 70 companies for model 1, 72 companies for model 2, and 53 companies for model 3. It uses simple regression analysis technique assisted by Gretl Software. Interstingly, only ROE affect Initial Return and model 1 has highest R2.
PEMILIHAN METODE AKUNTANSI PERSEDIAAN DAN PENGARUHNYA TERHADAP EARNING PRICE RATIO Soesetio, Yuli
IQTISHODUNA IQTISHODUNA (Vol 4, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.044 KB) | DOI: 10.18860/iq.v3i2.252

Abstract

This research was conducted to know investment production opportunity in the inventory variable, accounting profit variable, HPP variable, company’s siz, equity intensity and inventory intensity, and to know the effect of option the accounting inventory methods (FIFO) and average methods towards earning price ratio. Data taken from secondary data with using documentation methods and purposive sampling methods with 10 companies. Using sample manufacturing’s comp[any which listed in Jakarta Stock Exchange period 2001-2005. using data analysis Mann-Whitney and t-test, log regression and parametric test. The result of univariat test indicated that just inventory intensity variability which using average inventory methods FIFO methods which has significant differences.
PENGARUH RASIO ARUS KAS TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR KELOMPOK BASIC INDUSTRY AND CHEMICALS Soesetio, Yuli; Anam, M. Khoirul
Jurnal Ekonomi Modernisasi Vol. 7 No. 1 (2011): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3783.118 KB)

Abstract

This research purpose are to know the influence of cash flow ratio to stock return every windows periods. Cash flow ratio that used are OCFR,TDR, and CFROA that get from comparing between operational cash flow with current liabilities, total liabilities and total assets on 2008 th-2009 th. Stock return that used are stock return before, on, after, and around annual reports publication that devided become 16 window periods that are five days before publication, on publication, five days after publication, and five days around publication.Sample of this research are 22 of Basic Industry and Chemicals Manufacturing Companies financial statements on 2008th-2009th with purposive sampling tech. The data analyze that use is multiple linear regression. The results of this research are OCFR influence to stock return at the first day around publication, TDR influence to stock return on publication, CFROA influence to stock return at fifth day, fourth day, third day before publication and third day, fourth day and fifth day around publication. The cash flow ratio influence to stock return simultaneous at fourth day before publication with adjusted R square 14,4%, on publication (t0) with adjusted R square 20,9%, the first day after publication with adjusted R square 21,1% and around publication (first day with adjusted R square 23,3% and fourth day with adjusted R square 10,5%) 
PENGARUH PERUBAHAN RETURN ON ASSETS, PERUBAHAN DEBT TO EQUITY RATIO DAN PERUBAHAN CASH RATIO TERHADAP PERUBAHAN DIVIDEND PAYOUT RATIO Soesetio, Yuli
Jurnal Ekonomi Modernisasi Vol. 4 No. 1 (2008): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.332 KB)

Abstract

Dividend Payout Ratio used to calculate all of revenue that will be accepted by stockholders as cash dividend, usually explained as percentage. This research was conducted to know several factors that affected change of Dividend Payout Ratio and to know the significance level and the correlation between dependent and independent variable. Analysis instrument used was parametric statistic. Based on the result of statistic test,  The Change of Return on Asset (X1), The Change of Debt to Equity Ratio (X2),  were able to explain dependent variable of the change Dividend Payout Ratio, and The Change of CashRatio can’t explain dependent variable of the change Dividend Payout Ratio
Pengaruh Profitabilitas Terhadap Intial Return Dilihat Dari Aspek Cash Basis Dan Accrual Basis (Studi Pada Perusahaan Yang Melakukan Initial Public Offering (Ipo) Di Bursa Efek Indonesia Periode Januari 2011 – Agustus 2015) Febriani, Miranti Dewi; Soesetio, Yuli; Wijijayanti, Trisetia
AKRUAL: JURNAL AKUNTANSI Vol 8, No 2: AKRUAL: Jurnal Akuntansi (April 2017)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n2.p53-65

Abstract

AbstractThe study aims to examine the effect of profitability on Initial Return based on cash basis and accrual basis. The population in this study is companies performing IPO in period of January 2011 – Augustus 2015 as many as 111 companies and are adjusted to several criteria in order to get as many as 70 companies for model 1, 72 companies for model 2, and 53 companies for model 3. It uses simple regression analysis technique assisted by Gretl Software. Interstingly, only ROE affect Initial Return and model 1 has highest R2.
Intellectual capital and bank profitability: Evidence from conventional and Islamic bank in Indonesia Danes Quirira Octavio; Yuli Soesetio
Jurnal Keuangan dan Perbankan Vol 23, No 2 (2019): April 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i2.3028

Abstract

This study investigates the effect of intellectual capital on bank profitability. In addition, we also analyze the effect of intellectual capital on bank profitability based on bank types, conventional and Islamic bank. Our data consist of conventional and Islamic banks operated in Indonesia from 2010 to 2016 annually. Since our data are a panel, we employ panel regression. Intellectual capital is measured by using Value Added Intellectual Capital (VAIC). Our result shows that intellectual capital has a positive significant impact on bank profitability. After data classified based on bank types, intellectual capital only has a positive significant effect on conventional bank profitability. We also attempt to estimate the impact of VAIC components, such as Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE), on bank profitability. The results show that the impact of HCE is strongly significant in both banks. However, CEE and SCE do not have a significant effect on both types of bank profitability. Our results indicate that conventional banks synergize their intellectual and physical capital in creating profit better than Islamic banks. Thus, this research could be a critique of the Indonesian Islamic banking industry in determining and overcome their weakness.JEL Classification: G21, G32, G32DOI: https://doi.org/10.26905/jkdp.v23i2.3028
KEPEMILIKAN MANAJERIAL DAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG Yuli Soesetio
Jurnal Keuangan dan Perbankan Vol 12, No 3 (2008): September 2008
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v12i3.901

Abstract

This research was conducted to know several factors that affected Debt policy andto know the significance level and the correlation between dependent and independent variable.Analysis instrument used was parametric statistic. Based on the result of statistic test, all ofindependent variables were able to explain simultaneously dependent variable of Debt policy,and particularly, variable of Managerial Ownership, Institutional Ownership, Assets Structure,and Profitability which were affected significantly towards Debt policy.
Pengumuman Perhitungan Baru Indeks LQ45 dan IDX30: Apakah Ada Reaksi pada Pasar Modal Indonesia? Rizal Agus Bimantara; Ely Siswanto; Yuli Soesetio
Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 1 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v9i1.10642

Abstract

This study discusses whether there an influence from the announcement of the newcalculation of LQ45 and IDX30 index. This study uses indicators of abnormal return, cumulative abnormal return, and trading volume activity as a measure of market reaction. The population of this study is the companies incorporated in the IDX30 index. The sampling method uses purposive sampling method and obtained sample of 20 companies.The window period in this study is 11 days. Statistical tests using paired sample t-test and Wilcoxon sign rank test. The results of this study indicate there are no differences in the average abnormal return and trading volume activity before and after the event. There are differences in cumulative abnormal returns before and after events. This shows that investors have anticipated the news and the market has adjusted to a new balance before the announcement of the new LQ45 and IDX30 index calculations officially applied.
Pengaruhkinerja Keuangan Perusahaan Terhadap PembentukanInitial Return(Studi pada Perusahaan yang MelakukanInitial Public Offering (IPO) di BursaEfek Indonesia Periode Tahun 2011-2015) Ernando Kurnia Putra; Yuli Soesetio; Trisetia Wijijayanti
Ekonomi Bisnis Tahun 21, No. 2, Oktober 2016
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.28 KB) | DOI: 10.17977/um042v21i2p179-189

Abstract

Abstract: The purpose of this research aims to examine of prospectus information on initial return of the sample companies. The population of this research is a underpricing IPO company in 2011 - August 2015 as many as 88 companies. Taken a sample of 70 companies on the model 1 and 73 companies in model 2 with a purposive sampling techniques. The variables of research in model 1 is Return On Equity (ROE) on the initial return where as in model 2 is the Debt to Equity Ratio (DER) on the initial return. The research use simple regression analysis. Suprising results obtained of this research that there is no effect between variables in both model established.  Keyword: Initial public offering, Initial Return, Return On Equity (ROE), Debt to Equity Ratio (DER) Abstrak: Tujuan dari penilitian untuk menguji informasi prospectus pada pengemblian awal dari contoh perusahaan. Populasi dari penelitian ini adalah sebuah saham dari perusahan IPO pada tahun 2011- Agustus 2015 sebanyak 88 perusahaan. Diambil sebuah sampel dari 70 perusahaan pada model 1 dan 73 perusahaan pada model 2 dengan teknik Purposive Sampling. Variabel penelitian pada model 1 adalah Return On Equity (ROE) pada Initial Return dimana sebagai model 2 adalah Debt to Equity Ratio (DER) pada pengembalian awal. Penelitian ini menggunakan analisis regresi sederhana. Hasil yang diperoleh sangat mengejutkan dari penelitian ini bahwa tidak ada pengaruh antara variabel di kedua model yang dibentuk. Kata Kunci: Penawaran pengembalian umum, pengembalian awal, Return On Equity (ROE),     Debt to Equity Ratio (DER) 
Pengaruh Kepemilikan Institusional terhadap Nilai Perusahaan yang Dimoderasi oleh Kebijakan Dividen (Studi Pada Perusahaan Sektor Property, Real Estate, dan Building Construction yang Listing di BEI Periode 2012 – 2013) Intan Larasati; Ely Siswanto; Yuli Soesetio
Ekonomi Bisnis Tahun 20, No. 2, Juli 2015
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.194 KB) | DOI: 10.17977/um042v20i1p119-128

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh kepemilikan institusional terhadap nilaiperusahaan yang dimoderasi oleh kebijakan dividen. Penelitian ini dilatarbelakangi oleh banyaknyaketidakkonsistenan hasil penelitian sebelumnya mengenai pengaruh kepemilikan institusionalterhadap nilai perusahaan yang juga dipengaruhi oleh pembagian dividen. Oleh karena itu, penulismeyakini bahwa kebijakan dividen ikut mempengaruhi hubungan tersebut. Sampel yang digunakandalam penelitian ini adalah perusahaan sektor property, real estate dan building construction yanglisting di BEI periode 2012 – 2013 yang selalu membagikan dividen. Hasil penelitian menunjukkanbahwa kebijakan dividen menjadi moderator terhadap hubungan antara kepemilikan institusionalterhadap nilai perusahaan dikarenakan adanya kepentingan pemegang saham institusional terhadapdividen yang diperoleh.