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Murtini Murtini
Fakultas Ekonomi dan Bisnis
Economics, Econometrics & Finance

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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI PERIODE 2006 – 2009 Mukhafidhoh Mukhafidhoh; Murtini Murtini; Dewi Purnasari
Neraca Vol. 6 No. 2 (2010): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v6i2.422

Abstract

Tujuan dari penelitian ini adalah menguji factor-faktor yang mempengaruhi struktur modal. Variable yang digunakan dalam penelitian ini adalah struktur aktiva, profitabilitas, operating leverage sebagai variable independen dan struktur modal sebagai variable dependen. Sedangkan obyek penelitian meliputi 10 perusahaan yang bergerak di bidang Food and Beverages yang terdaftar di Bursa Efek Indonesia (BEI) Pada tahun 2006 – 2009. Pengambilan sampel dilakukan dengan purposive sampling yaitu pemilihan sampel saham perusahaan selama periode penelitian berdasarkan kriteria tertentu. Alasan pemilihan perusahaan tersebut karena perusahaan tersebut memperoleh laba atau keuntungan selama periode 2006 – 2009 dan menerbitkan laporan keuangannya secara berturut-turut dari tahun 2006 sampai dengan tahun 2009 yaitu laporan keuangan tahunan yang terdiri dari laporan keuangan Neraca dan L/R lengkap dari tahun 2006 – 2009. Secara parsial (individu) variabel Struktur Aktiva, Profitabilitas, dan Pertumbuhan Penjualan berpengaruh signifikan terhadap struktur modal dengan tingkat signifikansi untuk struktur aktiva sebesar 0,002 profitabilitas sebesar 0,018 dan pertumbuhan penjualan sebesar 0,016. Variabel Operating Leverage dan Ukuran Perusahaan tidak berpengaruh signifikan terhadap struktur modal dengan tingkat signifikansi untuk operating leverage sebesar 0,082 dan pertumbuhan penjualan sebesar 0,178. Variabel Struktur Aktiva, Profitabilitas, Operating Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan berpengaruh signifikan terhadap struktur modal dengan tingkat signifikansi 0,012 atau 1,2 %. Sedangkan Koefisien determinasi (Adjusted R Square) sebesar 0,242 yang artinya variabel independen berpengaruh sebesar 24,2 % terhadap variabel dependen, sedangkan sisanya 75,8 % dipengaruhi oleh variabel-variabel lain diluar model penelitian ini
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PROFITABILITAS EKUITAS (Studi pada UKM di Kota Pekalongan) Murtini Murtini
Neraca Vol. 8 No. 1 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i1.425

Abstract

The purpose of this study was to obtain empirical evidence about the effect of profit margin, total asset turnover and equity multiplier effect on profitability of equity. The research was conducted on SMEs Pekalongan. The variables used include the dependent variable is financial performance of equity proxied by profitability, and independent veriabel which include profit margin, total asset turnover and equity multiplier. The method of analysis used in this study is multiple regression analysis, beginning with the classic test assumptions include normality test, test and test multikolenieritas heteroscedasticity. The following results are the first results of hypothesis testing can be seen that the variable PM produces t value of 2.944 with a significance value of 0.016 which is significant value less than 0.05 (5 percent). This means that H1 is accepted. As for the second hypothesis examines generate t count each of 1.758 with a significance value of 0.113 is greater than 5%, this means that H2 is rejected. Similarly for the third hypothesis testing bring out t count 0.887 with a significance level of 0.398 is greater than 5%, this means that H3 is rejected. Testing Results simultaneously generate F value of 3.124 and significance value of 0.08. Due to the significant value of less than 0.10 (α = 10 percent), it can be concluded that H0 is rejected and Ha accepted. The Adjusted R-square value of 0374 or 37.4%. This means that 37.4 percent of the variation in profitability of equity that can be explained by the variation of the three independent variables, namely profit margin, total asset turnover dan equity multiplier
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN JASA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012) Murtini Murtini; Rini Hidayah; Affan Sulistiyo Adi
Neraca Vol. 10 No. 2 (2014): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v10i2.439

Abstract

This study aims to find empirical evidence on the factors that affect the timeliness of the financial statements of banking financial services company listed on the Indonesia Stock Exchange. The factors examined in this study is the debt to equity ratio, profitability, ownership structure, the quality of public accounting firms, liquidity, and firm age. This study used a sample of 54 banking financial services company that consistently listed in the Indonesia Stock Exchange 2010-2012 period were taken by using purposive sampling. These factors were then tested using logistic regression at a significance level of 5 percent. The result showed that the debt to equity ratio and liquidity affect the timeliness of financial reporting. However, profitability, ownership structure, the quality of public accounting firms, and firm age does not affect the timeliness of the financial statements of banking financial services company listed on the Indonesia Stock Exchange.
Co-Authors Affan Sulistiyo Adi Dewi Purnasari Mukhafidhoh Mukhafidhoh RINI HIDAYAH