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PENGARUH LEVERAGE, PRICE EARNING RATIO, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Iin Indarti; Nurdhiana Nurdhiana
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8542

Abstract

The determinants of firm value in this study are the influence of leverage, price earning ratio and profitability. The sample in this study amounted to 45 data from 15 companies listed on the Indonesia Stock Exchange 2017-2019 period. This type of research is quantitative research and the data analysis technique used is multiple linear regression analysis which is used to determine the effect of each independent variable on firm value. Based on the partial test (t test) Leverage variables, price earning ratio and profitability have no effect on firm value. The coefficient of determination in this study is 15%, which means, Leverage, Price Earning Ratio and Profitability on Firm Value in Metal Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period have an influence on firm value by 15%. And the rest is influenced by other variables outside of this study. Keywords: leverage, price earning ratio, profitability, firm value
Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Instansi Pemerintah dengan Komitmen Organisasi sebagai Variabel Moderating Iin Indarti; Anton Anton; B Eko Setya Wati
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

This study aimed to determine the influence of budgeting participation on performance of Government Institutions with organizational commitment as a moderating variable. The population in this study were civil servants of Electoral Commission of Central Java and Semarang City amounted to 51 people. The samples in this study were employees who participated in the budget amounted to 40 people. The sampling technique used was purposive sampling technique. The technique of primary data collection was conducted by spreading the questionnaire to the Electoral Commission of Central Java and Semarang City. The results of this study were (1) the participation of budgeting had positive influence on performance of government institutions (2) organizational commitment didn’t empower the influence of budgeting participation on performance of government institutions.
Pengaruh Laba Bersih dan Arus Kas Operasional terhadap Kebijakan Dividen Pada Perusahaan yang Terdaftar Di BEI Periode 2007 – 2011 Slamet Nurrochim; Iin Indarti
Jurnal Ilmiah Aset Vol 15 No 1 (2013): Jurnal ASET Volume 15 No 1
Publisher : STIE Widya Manggala

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Abstract

This study aimed to analyze the influence of Net earning and Operating Cash flow to the Dividend Policy of companies in Indonesia Stock Exchange in 2007-2011. The samples in this study were 27 companies in Indonesia Stock Exchange in 2007-2011. And analyzed by multiple linear regresion. The result showed that Net Earnings had no significant influence on Dividend Policy, meanwhile Operating Cash Flow had a negative influence on Dividen Policy.
Pengaruh Anggaran Partisipatif terhadap Kinerja Manajerial Iin Indarti
Jurnal Ilmiah Aset Vol 11 No 1 (2009): Jurnal ASET Volume 11 No 1
Publisher : STIE Widya Manggala

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Abstract

This research is done in order to know the impact between the participative budgeting and managerial performance. The examination will be as follow ; is the motivation able to act its role as the intervening variable, in the relation between the participative budgeting and the managerial performance? The function of budget in the company is not only as a tool of planning, but also as a working guide, coordination tool, control tool and working evaluation tool. Because of the close relation between the function of budget and function of the management, the relationship between participative budget and the management performance has attracted the attention for obdseravtion. The regression analysis used the data analysis technique. Finally, the research results showed that the participative budgeting has a positive impact to the managerial performance, but not significant, and the participative budgeting has the positive impact to the managerial performance, but not significant. Motivation has the positive and significant impact to the managerial performance. In other word, motivation can not be used as the intervening varibel, because the observation results showed that the participative budgeting and motivation have the positive impact to the managerial performance but not significant.
Analisis Perbandingan Harga Saham dan Volume Perdagangan Saham Sebelum dan Sesudah Stock Split Iin Indarti; Desti Mulyani Br. Purba
Jurnal Ilmiah Aset Vol 13 No 1 (2011): Jurnal ASET Volume 13 No 1
Publisher : STIE Widya Manggala

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Abstract

Stock split is one kind of corporate action implemented by companies in order to rearrange stock price to be at a more liquid range and provide more positive signal to investor. The stock split carried out on the basis of two theories. According to the Trading Range Theory, the high stock price is the driving force for the company to split its stock with the hope of increasing the liquidity of stock trading, putting the stockon the optimal trading range and will be more and more investors that will be investing. Signaling Theory states that the stock split is the conveyance of information about performance and prospects to the market. The purpose of this research was to analyze the differences of stock price and stock trading volume activity pre and post stock split event, so that investors could use this event to gain benefit. This research used event study method to observe average stock price, and trading volume activity within five days pre and post event date. This research used secondary data collected from Indonesian Capital Market Directory ( ICMD) 2007. The data used in research was taken from : 10 days announcement date of stock split applied as event date (to), daily closing price, the amount of daily traded share and the amount of listed share. There were 9 companies which implemented stock split policy 2007. Results of the study showed that there were significant differences of stock price and trading volume activity from pre and post event.
Pengaruh Earning Per Share, Debt to Equity Ratio, dan Return On Equity terhadap Harga Saham Perusahaan LQ-45 di Bursa Efek Indonesia Siti Marfuatun; Iin Indarti
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

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Abstract

The purpose of this research was to analyze the influence of earning per share, return on equity and debt to equity ratio to the stock price either partially and simultaneously. This kind of research was correlational. In this research, the population was the letter quality index (LQ 45) companies that go public in Indonesian Stock Exchange from 2007 to 2009, they were 73 companies. The samples were 15 companies. This research used non probability technique in taking sample, determined by purposive sampling specified in judgment sampling. The method of collecting data was literature study and documentation. The technique of data analysis in this research was multiple linier regression. From the research result partially showed that earning per share (t value 3,764 > t table 2,0227) influenced significantly to the stock price. Debt to equityRatio (t value -0,598 < t table 2,0227) and Return on Equity (t value 1,209 < t table 2,0227) didn’t influence significantly to the stock price. While from the research result simultaneously showed that Earning per Share, Debt to Equity Ratio and Return on Equity, significantly influenced the stock price, proved by F value 11,260 > F table 2,85 and influence of 42,3%.
Pengaruh Persepsi tentang Sanksi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Ridwan Saefulloh; Iin Indarti
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

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Abstract

This study aims to examine the effect of perceptions of tax sanctions and awareness of taxpayers on taxpayer compliance in Kelurahan Pandansari Semarang. This research is a survey research. The type of data used is primary data with a sample of 85 respondents. Data were analyzed using multiple regression analysis. The results show that the perception of tax sanctions does not affect taxpayer compliance, while the awareness of taxpayers has a positive effect on taxpayer compliance
Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Apparel and Textile yang Terdaftar di Bursa Efek Indonesia Wahyu Mumpuni; Iin Indarti
Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2
Publisher : STIE Widya Manggala

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Abstract

The main purpose of this study was to determine whether variables that influence capital structure company were able to explain the company’s capital structure principle in the apparel and textile sector. The variables in the study were firm size, business risk, growth rate, asset structure and profitability. The population was 20 companies and the samples were 10 companies of the apparel and textile sector listed in Indonesia Stock Exchange, with the period of observation from 2009 to 2011. The technique sampling used was non probability with purposive sampling method. The model regression used was by multiple linier regression. The results showed that firm size, business risk and growth rate didn’t significantly influence capital structure. Meanwhile, two other variables, structure of assets and profitability had a negative significant influence on capital structure.
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal Triana Herawati; Iin Indarti
Jurnal Ilmiah Aset Vol 16 No 1 (2014): Jurnal ASET Volume 16 No 1
Publisher : STIE Widya Manggala

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Abstract

The purpose of this research was to know the influence of Economic Growth,Regional Own Revenue, and General Allocation Fund on Capital Expenditure partially and simultaneously from regency / city in West Java Province during period 2011-2012. The data used was secondary data from Central Bureau Statistics of West Java. Method of data collection was documentation. Multiple linier regression was used to analyze the data using SPSS version 16 before that, it was conducted classical assumption test to know a good model in statistics and then it conducted hypothesis test using t test and F test. Research results showed partially regional own revenue and general allocation fund significantly influenced capital expenditure and economic growth didn't influence capital expenditure.Simultaneously economic growth, regional own revenue, and general allocation fund influenced capital expenditure as high as 60,1 %.
Pengaruh Good Corporate Governance dan Holding Company terhadap Kinerja Keuangan Listiyowati Listiyowati; Wenny Ana Adnanti; Iin Indarti
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.144

Abstract

This study aimed to examine the effect of institutional ownership, independent commissioner and holding company on return on assets. The test results on a sample of 40 construction companies from 2014 to 2017 using regression analysis. Institutional ownership and independent commissioners had no effect on return on assets, while holding company had a significant effect on returns on assets in construction companies in IDX. When simultaneous testing of the three independent variables above had a significant effect on the dependent variable. The coefficient of determination is 16.2% which shows that the researchd capital framework is not good enough to explain the dependent variable.