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Journal : Jurnal Ilmiah Mahasiswa FEB

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PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA Raga Ramadhan; Sutris no
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effect of financial performances reflected in financial ratios which are PER, EPS, DER, ROA, and ROE on stock prices of the Indonesian manufacturing companies listed in Indonesian Stock Exchange. Purposive sampling method is used to select samples and there are 120 companies chosen as samples for the period of 2009 - 2011. Statistical method that used in this study is multiple regression. The results show that all of the independent variables which are PER, EPS, DER, ROA, and ROE affect significantly the stock prices and it also finds that DER is the most influencing ratio compared others. From that result, it can be concluded that investors who will put their funds in the capital market need to consider the PER, EPS, DER, ROA and ROE in order to not loss their investment.   Key words: Financial performance, stock prices, manufacturing companies
ANALISIS IS FINANCIAL STATEMENT BASAL FINANCIAL PERFORMANCE ESTIMATION ON PT. BANK NEGARA INDONESIA 1946 (Persero) Plc Aditya Alfianto; Sutris no
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Bank health level can be assessed of severally indicator and one of main indicator that made by estimation basic is pertinent Bank financial statement. Base financial statement will get to account a number prevalent financial ratio made by estimation basic increases Bank health. Analisis result financial statement will help to interpretation various relationship  keys and trend who can give judgment basic about Bank success potency at approaching term. Bank management in do its effort is charged for everlastingly look after balance among liquidity preserve that adequately with fairly internal rate of return attainment and saturated capital requirement that is equal to correspond to its instilling type. That thing is needful because in its operation Bank besides do instilling in productive asset as: credit and worth letters, also give commitment and other services For that is done by analysis utilisedding to know bank finance developing via financial performance estimation. To measure corporate finance performance can utilize analisis's tool.Analysis the so called finance. Data analysis tech that is utilized in this research is: and time series method . Observational object in this research covers: (1) consolidation financial position Reportings Periods 2010 until 2012, (2) komprehensif's balance Reporting starts years 2010 until 2012. Data was taken from by publication bank on official website it. There is criterion even tobservational object that includes in this research category is BNI 1946 that have performed RUPS close binds books 2010-2012 and issue financial statements each year with year period basic calendar 31 Desember. Base study result analyses about financial performance estimation by use of finance Ratio on BNI 46 gotten by results: ratio count wholly get good been said / healthy because input even upon specified appreciative standard by Indonesia central Bank or even average banking industry. But then of yielding arithmetic ratio of year goes to year still available ratio which experience tren that despite negative still in good level.   Key Word: Financial Statement, Financial Performance, Financial Ratio.  
ANALISIS FISKAL DAERAH, BELANJA DAERAH DAN KINERJA EKONOMI: STUDI KASUS KABUPATEN/KOTA DI JAWA TENGAH Sutris no; Susi lo
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study analyzes the role of local government in economic performance in Central Java Province. The role of government in the economy can be seen from the analysis of the local fiscal impact on econommic performing, and local government spending on economic performance in the districts/towns in Central Java province. By using Partial Least Square analysis (PLS) was concluded that the source of local fiscal has positive influence on local government spending significant, local government spending has significant effect on economic performance as measured by statistics. Keywords: Region Fiscal Source, Expenditures, Economic Performance, Partial Least Square.
The Effect Of Local Tax Towards Local Revenue In Malang District Angger Wahyudian Sangatta; Sutris no
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine how much the effect of local tax towards local revenue in Malang district at the year 2008 to 2012. Local tax is defined as a local source of revenue that has an important contribution to regional development. Regional development is an effort to regulate the development of the area and the local facilities. Strong regional development is sourced from a good reception area. The one source of local revenue is taxes. Taxes are very influential in the reception area. In accordance with government regulations on implementation of regional autonomy, the government itself has authorized an area to build their respective areas with funding from the area. Government must optimize the sources of funding to achieve good development. Under Law No. 33 of 2004 on Fiscal Balance between the Central Government and Local Government states that local revenue sources are: local revenue, fund balance, and other legitimate revenue. This study applies descriptive data analysis and multiple regressions, by employing computer software SPSS and Microsoft excel. The data used in this study is a time series data for the year 2008 to 2012 from January to December. The data include: local taxes, levies, result of wealth management and other legitimate revenue in Malang district. Results of the research have explained that during the period of 2008 through 2012, local taxes positively bring significant effect on the value of PAD (local revenue) in the Malang district with elasticity of 1,006%. A local tax is a positive effect on local revenue, but the regression has demonstrated that the local tax has the effect of second rank after the levies on local revenue. The largest effect for local revenue is levies. The suggestion withdrawn according to the researcher is by increasing the performance quality and productivity of duties and functions of the DPPKA Malang District in delivering the service to Taxpayers. Keywords: local tax, local revenue, regional development, DPPKA.
PENGARUH KONVERGENSI IFRS DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSI Reny Yustina; Sutris no
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.213 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis konservatisme akuntansi dalam perusahaan. Analisa terhadap konservatisme akuntansi dilakukan dengan menggunakan metode kuantitatif. Konservatisme akuntansi diterapkan dalam tingkatan yang berbeda. Tingkatan tersebut dipengaruhi oleh faktor eksternal dan internal. Faktor eksternal yang digunakan dalam penelitian ini adalah konvergensi IFRS dan faktor internal yang digunakan adalah mekanisme good corporate governance berupa proporsi komisaris independen, ukuran dewan komisaris, kepemilikan manajerial dan kepemilikan institusional. Penelitian ini mengukur konservatisme berdasarkan nilai pasar dengan menggunakan proksi rasio book to market serta menggunakan variabel kontrol berupa ukuran perusahaan dan leverage. Populasi dari penelitian ini adalah seluruh perusahaan  yang terdaftar di BEI pada tahun 2009-2011. Total sampel penelitian adalah 39 perusahaan manufaktur yang ditentukan melalui purposive sampling. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan model regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa ukuran dewan komisaris, kepemilikan institusional, ukuran perusahaan, dan  leverage  berpengaruh signifikan terhadap tingkat konservatisme akuntansi, sedangkan konvergensi IFRS, proporsi komisaris independen, dan kepemilikan manajerial tidak berpengaruh signifikan terhadap tingkat konservatisme akuntansi.   Kata kunci:     konservatisme akuntansi,  rasio  book to market,  good corporate governance, proporsi komisaris independen, ukuran dewan komisaris, kepemilikan manajerial, kepemilikan institusional.
PENGARUH PELAPORAN KEUANGAN DI INTERNET TERHADAP REAKSI PASAR (Studi Empiris pada Perusahaan yang Terdaftar di Indeks Kompas 100 Periode 2011) Herdhita Akhiruddin; Sutris no
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to get empirical evidence about the impact of internet financial reporting toward the market reaction that indicated on abnormal stock return, also to get empiric evidence occurrence on abnormal stock return during financial information publication and about the difference between the abnormal stock return before and after financial information published on the company’s website. This research use 58 companies which list on Indeks Kompas 100 in the year of 2011 as sample and selected by purposive sampling. This research testing three hypothesises using simple regression, one sample t-test, and wilcoxon signed rank test. The result of this research indicate that degree of financial information disclosure presented on the website is not has impact toward the market reaction. On the other side, this research also indicate the occurrence of abnormal stock return and indicate that there is difference between abnormal stock return before and after financial information published on the company’s website.   Keywords: Internet Financial Reporting, Degree of Financial Information Disclosure, Abnormal Stock Return.
PENGARUH RASIO INDIKATOR TINGKAT KESEHATAN BANK TERHADAP PERTUMBUHAN LABA PERUSAHAAN PERBANKAN GO PUBLIC (Studi Empiris pada Perusahaan Perbankan yang terdaftar di BEI Periode Tahun 2009-2011) Tio Arriela Doloksaribu; Sutris no
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.835 KB)

Abstract

Pertumbuhan laba  merupakan  pengukuran  keberhasilan bank dalam memenuhi kepatuhan atas kesehatan bank. Di Indonesia, penilaian tingkat kesehatan bank ditinjau melalui CAMELS dan digantikan oleh RGEC. Penilaian Kesehatan tidak terlepas dari penggunaan rasio keuangan. Penelitian ini bertujuan untuk menguji pengaruh variabel rasio indikator tingkat kesehatan bank terhadap pertumbuhan laba perusahaan perbankan  go public. Populasi dari penelitian ini adalah semua perusahaan perbankan yang terdaftar di BEI pada tahun 2009-2011. Total sampel penelitian adalah 23 perusahaan perbankan yang ditentukan melalui  purposive sampling. Variabel independen penelitian ini adalah CAR, NPL, NIM, BOPO, dan LDR. Variabel dependen penelitian ini adalah pertumbuhan laba. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan model regresi berganda.  Hasil penelitian menunjukkan bahwa variabel CAR, dan NPL berpengaruh positif signifikan terhadap pertumbuhan laba. Variabel, NIM, BOPO, dan LDR, tidak berpengaruh signifikan terhadap pertumbuhan laba. Kata Kunci:  rasio indikator tingkat kesehatan bank, CAR, NPL, NIM, BOPO, LDR, pertumbuhan laba
ANALISIS IS FINANCIAL STATEMENT BASAL FINANCIAL PERFORMANCE ESTIMATION ON PT. BANK NEGARA INDONESIA 1946 (Persero) Plc Alfianto, Aditya; no, Sutris
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Bank health level can be assessed of severally indicator and one of main indicator that made by estimation basic is pertinent Bank financial statement. Base financial statement will get to account a number prevalent financial ratio made by estimation basic increases Bank health. Analisis result financial statement will help to interpretation various relationship  keys and trend who can give judgment basic about Bank success potency at approaching term. Bank management in do its effort is charged for everlastingly look after balance among liquidity preserve that adequately with fairly internal rate of return attainment and saturated capital requirement that is equal to correspond to its instilling type. That thing is needful because in its operation Bank besides do instilling in productive asset as: credit and worth letters, also give commitment and other services For that is done by analysis utilisedding to know bank finance developing via financial performance estimation. To measure corporate finance performance can utilize analisis's tool.Analysis the so called finance. Data analysis tech that is utilized in this research is: and time series method . Observational object in this research covers: (1) consolidation financial position Reportings Periods 2010 until 2012, (2) komprehensif's balance Reporting starts years 2010 until 2012. Data was taken from by publication bank on official website it. There is criterion even tobservational object that includes in this research category is BNI 1946 that have performed RUPS close binds books 2010-2012 and issue financial statements each year with year period basic calendar 31 Desember. Base study result analyses about financial performance estimation by use of finance Ratio on BNI 46 gotten by results: ratio count wholly get good been said / healthy because input even upon specified appreciative standard by Indonesia central Bank or even average banking industry. But then of yielding arithmetic ratio of year goes to year still available ratio which experience tren that despite negative still in good level.   Key Word: Financial Statement, Financial Performance, Financial Ratio.  
PENGARUH RASIO INDIKATOR TINGKAT KESEHATAN BANK TERHADAP PERTUMBUHAN LABA PERUSAHAAN PERBANKAN GO PUBLIC (Studi Empiris pada Perusahaan Perbankan yang terdaftar di BEI Periode Tahun 2009-2011) Doloksaribu, Tio Arriela; no, Sutris
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pertumbuhan laba  merupakan  pengukuran  keberhasilan bank dalam memenuhi kepatuhan atas kesehatan bank. Di Indonesia, penilaian tingkat kesehatan bank ditinjau melalui CAMELS dan digantikan oleh RGEC. Penilaian Kesehatan tidak terlepas dari penggunaan rasio keuangan. Penelitian ini bertujuan untuk menguji pengaruh variabel rasio indikator tingkat kesehatan bank terhadap pertumbuhan laba perusahaan perbankan  go public. Populasi dari penelitian ini adalah semua perusahaan perbankan yang terdaftar di BEI pada tahun 2009-2011. Total sampel penelitian adalah 23 perusahaan perbankan yang ditentukan melalui  purposive sampling. Variabel independen penelitian ini adalah CAR, NPL, NIM, BOPO, dan LDR. Variabel dependen penelitian ini adalah pertumbuhan laba. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan model regresi berganda.  Hasil penelitian menunjukkan bahwa variabel CAR, dan NPL berpengaruh positif signifikan terhadap pertumbuhan laba. Variabel, NIM, BOPO, dan LDR, tidak berpengaruh signifikan terhadap pertumbuhan laba. Kata Kunci:  rasio indikator tingkat kesehatan bank, CAR, NPL, NIM, BOPO, LDR, pertumbuhan laba
PENGARUH KONVERGENSI IFRS DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSI Yustina, Reny; no, Sutris
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis konservatisme akuntansi dalam perusahaan. Analisa terhadap konservatisme akuntansi dilakukan dengan menggunakan metode kuantitatif. Konservatisme akuntansi diterapkan dalam tingkatan yang berbeda. Tingkatan tersebut dipengaruhi oleh faktor eksternal dan internal. Faktor eksternal yang digunakan dalam penelitian ini adalah konvergensi IFRS dan faktor internal yang digunakan adalah mekanisme good corporate governance berupa proporsi komisaris independen, ukuran dewan komisaris, kepemilikan manajerial dan kepemilikan institusional. Penelitian ini mengukur konservatisme berdasarkan nilai pasar dengan menggunakan proksi rasio book to market serta menggunakan variabel kontrol berupa ukuran perusahaan dan leverage. Populasi dari penelitian ini adalah seluruh perusahaan  yang terdaftar di BEI pada tahun 2009-2011. Total sampel penelitian adalah 39 perusahaan manufaktur yang ditentukan melalui purposive sampling. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan model regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa ukuran dewan komisaris, kepemilikan institusional, ukuran perusahaan, dan  leverage  berpengaruh signifikan terhadap tingkat konservatisme akuntansi, sedangkan konvergensi IFRS, proporsi komisaris independen, dan kepemilikan manajerial tidak berpengaruh signifikan terhadap tingkat konservatisme akuntansi.   Kata kunci:     konservatisme akuntansi,  rasio  book to market,  good corporate governance, proporsi komisaris independen, ukuran dewan komisaris, kepemilikan manajerial, kepemilikan institusional.
Co-Authors Aditya Alfianto Anes Winarti ningsih Angger Wahyudian Sangatta Herdhita Akhiruddin Herwan syah Pur nawan Raga Ramadhan Reny Yustina Susi lo Taufikur Rohman Tio Arriela Doloksaribu