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Nilai Perusahaan Manufaktur Di Bursa Efek Indonesia Ditinjau Dari Perspektif Kebijakan Deviden Dan Kebijakan Hutang Nani Rohaeni; Syamsul Hidayat; Ifat Fatimah
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 9, No 2 (2018): Oktober 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bti.92103

Abstract

This study aims to determine how the influence of dividend policy and debt policy to corporate value. This research was conducted at a manufacturing company listed in Indonesia Stock Exchange (BEI) period 2012-2016. Sampling using Puropsive Sampling. A total of 13 manufacturing companies listed on the BEI to be sampled in this study. Regression analysis used in this study to see the effect of independent variables on the dependent variable either together or individually. The analysis results show that during the period 2012-2016 both dividend policy and debt policy have no significant effect on corporate value 
ANALISIS LAPORAN KEUANGAN BERDASARKAN PSAK 109 PADA YAYASAN RUMAH YATIM ARROHMAN Syamsul Hidayat; Anah Zanatun; Nani Rohaeni
Akuisisi: Jurnal Akuntansi Vol 14, No 2 (2018)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v14i2.220

Abstract

The purpose of this study is determine whether the accounting treatment of zakat in Rumah Yatim Arrohman accordance with PSAK No. 109. This research is conducted to examine the financial statements prepared by Rumah Yatim Arrohman accordance with PSAK No. 109 on Accounting for Zakat. The method used is descriptive comparatif approach. The results of this research concluded that Rumah Yatim Mandiri have fully implemented use PSAK No.109. in presenting the financial statements. because in PSAK No. 109, zakah accounting aims to regulate the recognition, measurement, presentation and disclosure of transactions zakah, infaq/ Sadaqah.
Pengaruh Ukuran Perusahaan dan Leverage terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening Ayu Octaviany; Syamsul Hidayat; Miftahudin Miftahudin
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 3, No 1 (2019): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.258 KB) | DOI: 10.35130/jrimk.v3i1.48

Abstract

The company is basically established to create added value, especially in generating profits. But in general the company is not only oriented towards achieving maximum profit, but also trying to increase the value of the company and the prosperity of its owners by maximizing stock prices. High stock prices make the value of the company also high and increase market confidence in the company's prospects in the future. Company value can be influenced by several factors, including Company Size, Leverage and Profitability. The purpose of this study was to determine the effect of Company Size, Leverage and Profitability on Company Value and to determine the effect of Company Size and Leverage on Company Value through Profitability. The data analysis technique used is the Partial Least Square (PLS) model. Sampling was taken using purposive sample method. A total of 8 Food and Beverage manufacturing companies in the 2013-2017 period were sampled. The results of this study indicate that Company Size has a significant effect on Profitability but has no effect on Company Value. Leverage has no significant effect on Company Value but has a significant effect on Company Value. Profitability is able to mediate the influence of firm size on company value. But profitability is not able to mediate the influence of leverage on Company Value.