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All Journal Manajemen Krida Wacana Akuntansi Krida Wacana Jurnal Akuntansi, Auditing dan Keuangan Journal Economics & Business Atmajaya Indonesia BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Inspirasi Binsis dan Manajemen Jurnal Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Lasmanita Rajagukguk
Universitas Katolik Indonesia Atma Jaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Pakpahan, Yunus; Rajagukguk, Lasmanita
Akuntansi Krida Wacana VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Akuntansi Krida Wacana

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Abstract

The aim of this study is to analyse the effect of profitability, firm size, commissioner board size, and media exposure to disclosure of corporate social responsibility. The analytical method used is multiple linear regression. The data in this study is a secondary data from financial reports companies listed on the Indonesia Stock Exchange (IDX) from 2014 until 2016, with 151 companies as observation companies and 82 companies as sample. Based on test result analysis, profitability, commissioner board size, and media exposure effect on the disclosure of corporate social responsibility. While firm size has no effect on the disclosure of corporate social responsibility.Keywords : Corporate social responsibility, profitability, firm size, commissioner board size, media exposure.
PENGARUH RETURN ON EQUITY, ARUS KAS AKTIVITAS OPERASI, UKURAN PERUSAHAAN, DAN DEBT-TO-EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA PERIODE 2012—2015 Rajagukguk, Lasmanita; Wijono, Cindy Lourenta; Pakpahan, Yunus
Balance : Jurnal Akuntansi, Auditing dan Keuangan Vol 15, No 1 (2018): Balance : Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Balance : Jurnal Akuntansi, Auditing dan Keuangan

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Abstract

Investments are performed in order to receive return. Return is the amount generated on an investment relative to the cost of investment.Stock return determines the value of a firm. Investors would consider investing in attractive companies, i.e. those with high stock returns. This research aims to analyze the effects of return on equity, operating cash flow, firm size, and debt-to-equity ratio on stock return for corporations included on the LQ45 Index on Indonesian Stock Exchange, from 2012-2015. Firm size was measured with end-of-year total assets. The data of this research were extracted from the financial reports of the observed corporations. Observations included 20 companies that appeared on the LQ45 index during 2012 until 2015. It is found that return on equity and operating cash flow significantly influence stock return, whereas firm size and debt-to-equity ratio do not affect stock return. Key words : Return on Equity, Operating Cash Flow, Firm Size, Debt to Equity Ratio, Stock Return.
Pengaruh Kinerja Perusahaan Berdasarkan Arus Kas Terhadap Harga Saham (Studi pada Bursa Efek Jakarta) Lasmanita Rajagukguk
Jurnal Akuntansi vol. 2 no. 3 September-Desember 2002
Publisher : Jurnal Akuntansi

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Kegunaan Informasi Akuntansi Manajemen dalam Pengambilan Keputusan Lasmanita Rajagukguk
Jurnal Akuntansi vol. 3 no. 2 Mei-Agustus 2003
Publisher : Jurnal Akuntansi

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Audit Opreasional Atas Prosedur Pemberian Kredit BUMN pada Goverment Relationship Management Bank Mandiri Lasmanita Rajagukguk
Jurnal Akuntansi vol. 3 no. 3 September 2003
Publisher : Jurnal Akuntansi

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Analisis Pengaruh Perubahan Laba, Return Of Assets, Leverage Ratio, Dan Arus Kas Aktivitas Operasi Terhadap Pemilihan Metode Penyusutan Aset Tetap Mevinda Amelia; Lasmanita Rajagukguk
Jurnal Akuntansi VOL. 15 NO. 2 JULI-DESEMBER 2015
Publisher : Jurnal Akuntansi

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Pengaruh Profitabilitas, Kepemilikan Manajerial, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Etty Widyastuti; Lasmanita Rajagukguk
Jurnal Akuntansi VOL. 16 NO. 2 JULI-DESEMBER 2016
Publisher : Jurnal Akuntansi

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ANALISIS PENGARUH KEBIJAKAN DEVIDEN, STRUKTUR ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Lasmanita Rajagukguk; Etty Widyastuty; Yunus Pakpahan
Jurnal Akuntansi VOL. 17 NO. 1 JANUARI - JUNI 2017
Publisher : Jurnal Akuntansi

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ABSTRACT This research aimed to analyze the effect of dividend policy, assets structure, and sales growth to debt policy in manufacturing company. In this study, the debt policy is measured using debt to total assets ratio.The statistical method used in this research is multiple linear regression analysis using SPSS 22nd to process the data. The data used in this research are secondary data from the annual publication of financial statements of manufacturing companies listed in Indonesia Stock Exchange and have been audited during the period 2011 to 2015. The numbers of observation data obtained during five years are 325 data and found 184 outliers, so that obtained 141 observational data are processed in the research.The results showed that the assets structure has a positive influence on the company’s debt policy, while the dividend policy and sales growth did not affect the company’s debt policy. Keywords: debt policy, dividend policy, structure assets, sales growth.   ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan deviden, struktur aset, dan pertumbuhan penjualan terhadap kebijakan hutang perusahaan manufaktur. Dalam penelitian ini, kebijakan hutang diukur menggunakan debt to total assets ratio. Metode statistik yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 22.00 untuk mengolah data. Data dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2011 sampai dengan 2015. Jumlah data observasi sebanyak 325 data dan ditemukan 184 data outlier, sehingga data observasi yang diolah 141 data. Hasil penelitian menunjukkan bahwa struktur aset memiliki pengaruh positif terhadap kebijakan hutang perusahaan, sedangkan kebijakan deviden dan pertumbuhan penjualan tidak berpengaruh terhadap kebijakan hutang perusahaan. Kata Kunci: kebijakan hutang, kebijakan deviden, struktur aset, pertumbuhan penjualan. 
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Yunus Pakpahan; Lasmanita Rajagukguk
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

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Abstract

The aim of this study is to analyse the effect of profitability, firm size, commissioner board size, and media exposure to disclosure of corporate social responsibility. The analytical method used is multiple linear regression. The data in this study is a secondary data from financial reports companies listed on the Indonesia Stock Exchange (IDX) from 2014 until 2016, with 151 companies as observation companies and 82 companies as sample. Based on test result analysis, profitability, commissioner board size, and media exposure effect on the disclosure of corporate social responsibility. While firm size has no effect on the disclosure of corporate social responsibility.Keywords : Corporate social responsibility, profitability, firm size, commissioner board size, media exposure.
ANALISIS PENGARUH ASET PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2014-2016 Rudy Hendrata; Lasmanita Rajagukguk; Yunus Pakpahan
Jurnal Akuntansi VOL. 19 NO. 1 JANUARI-JUNI 2019
Publisher : Jurnal Akuntansi

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Tujuan penelitian ini adalah untuk menganalisis pengaruh aset pajak tangguhan, perencanaan pajak, dan leverage terhadap manajemen laba pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia periode 2014-2016. Data penelitian diperoleh dari laporan keuangan yang telah diaudit dan diterbitkan. Jumlah sampel penelitian adalah sebanyak 147 data dan ditemukan 22 data yang menyimpang, sehigga jumlah data yang diobservasi adalah sebanyak 125 data. Analisis data menggunakan analisis statistika deskriptif dan regresi linear berganda dengan tingkat signikansi 5% atau 0,05 dan menggunakan program SPSS versi 22. Hasil penelitian menunjukkan bahwa perencanaan pajak memiliki pengaruh positif terhadap manajemen laba, sedangkan aset pajak tangguhan dan leverage tidak berpengaruh terhadap manajemen laba. Kata Kunci: aset pajak tangguhan, perencanaan pajak, leverage, manajemen laba
Co-Authors Amelia, Mevinda Ariesta, Valencia Cindy Lourenta Wijono Etty Widyastuti Etty Widyastuti Etty Widyastuty Megawati Oktorina Mevinda Amelia Pakpahan, Yunus Pakpahan, Yunus Pakpahan, Yunus Rudy Hendrata Valencia Ariesta Widyastuti, Etty Widyastuti, Etty Widyastuty, Etty Wijono, Cindy Lourenta Wijono, Cindy Lourenta Wijono, Cindy Lourenta Yunus Pakpahan Yunus Pakpahan