Said Muniruddin
Faculty of Economics, Syiah Kuala University Darussalam, Banda Aceh

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT PADA BANK UMUM SYARIAH TAHUN 2012-2015 fadil, Teuku Rifadil; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the factors affecting Profit Distribution Management at Sharia Commercial Bank in Indonesia. Dependent variable used in this research is Profit Distribution Management. Independent variables used in this study include capital adequacy, Financing Risk, effectiveness of third party funds, Bank age This study uses a sample of sharia banks registered in Bank Indonesia in the period 2012-2015. Data were collected using purposive sampling technique. The analysis test used is classical assumption test, hypothesis test, and multiple regression analysis test. The result of multiple linear regression test shows that the variable of Capital Adequacy, Financing Risk, has a significant positive effect on Profit Distribution Management. While the variable of Third Party Fund Effectiveness and Age of Bank have negative influence not significant to Profit Distribution Management. The result of this research is expected that management is better able to do product development based on the result that more in accordance with Islamic shariah
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, VARIABILITAS PENDAPATAN, CORPORATE TAX RATE, DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015 miraza, chairanisa natasha; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of institutional ownership, managerial ownership, income variability, corporate tax rate, and non debt tax shield. The sample of this research was taken from manufacture companies listed on Indonesia Stock Exchange at 2011-2015. The sample was taken using purposive sampling. The sample used was 22 companies. In order to test the hypothesis the statistical methods used was multiple linear regression analysis. Partially the result of this research shows that managerial ownership, income variability, corporate tax rate, and non debt tax shield have significant influence on capital structure, whereas institutional ownership has no significant effect on the dependent variable. Meanwhile in the simultaneous test, the five independent variables are seen to have significant influences to the capital structure.