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All Journal Jurnal Bisnis dan Kewirausahaan Journal of Applied Sciences in Accounting, Finance, and Tax
I Dewa Made Mahayana
Politeknik Negeri Bali
Economics, Econometrics & Finance

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Analisis Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Nyoman Sentosa Hardika; I Dewa Made Mahayana; Kadek Eni Marhaeni
Jurnal Bisnis dan Kewirausahaan Vol 14 No 3 (2018): JBK - Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.562 KB) | DOI: 10.31940/jbk.v14i3.1058

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh debt to assets ratio, deviden payout ratio, dan return on assets terhadap nilai perusahaan (price to book value) pada perusahaan perbankan yang terdaftar di BEI sejak tahun 2012 sampai dengan tahun 2016. Metode penelitian ini adalah menggunakan desain penelitian kausal, dengan jumlah sampel 26 perusahaan selama 5 tahun. Jenis data yang digunakan adalah data sekunder. Data yang telah dikumpulkan terlebih dahulu dilakukan pengujian asumsi klasik. Pengujian hipotesis dalam penelitian ini menggunakan regresi linier berganda dengan uji t dan uji F pada level signifikansi 5%.Hasil analisis kuantitatif menunjukkan bahwa secara parsial variabel debt to asset ratio (DAR), dan return onassets (ROA) tidak berpengaruh terhadap nilai perusahaan, sedangkan dividend payout ratio (DPR) berpengaruh terhadap nilai perusahaan. Secara simultan, debt to asset ratio (DAR), dividend payout ratio(DPR), dan return on asset (ROA) berpengaruh secara signifikan terhadap nilai perusahaan. Dimana 7.4% faktordari perubahan nilai perusahaan dapat dijelaskan oleh faktor dari ketiga variabel independen, sedangkan sisanya sebesar 94.6% dijelaskan oleh faktor lain yang tidak dimasukan dalam model regresi.
Accounting Application on Financial Statements Based on SAK EMKM at Save and Loan Cooperatives in Karangasem Regency N M Ari Meliana Sativa Sandi; Jeni Susanti; I Dewa Made Mahayana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.049 KB) | DOI: 10.31940/jasafint.v5i2.166-172

Abstract

In 2009 IAI has issued SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability), but in 2018 IAI issued a new policy for entities without public accountability and micro, small and medium income, known as the Financial Accounting Standards for Micro Small and Medium Entities. Savings and loan cooperatives are one of the entities that are classified as micro, small and medium entities because they have complied with Law no. 20 of 2008 about Micro, Small and Medium Enterprises. The research using the Financial Statements of Savings and Loan Cooperatives in Karangasem Regency. Researchers took 30 savings and loan cooperatives for the samples. This study uses purposive sampling to determine the suitability between the financial statements consisting of the Balance Sheet, Report on Calculation of Remaining Operating Results and Notes on Financial Statements. The data collection method in this study used the questionnaires or structured interviews and uses descriptive analysis techniques to determine the application of accounting in preparing the financial statements of savings and loan cooperatives in Karangasem Regency. Standard-compliant theory is compared with the content of financial statements. According to the study of the application of the financial statements for savings and loan cooperatives in Karangasem Regency with SAK EMKM are very good. From the weighted score, the results obtained 82% where the scale is at 76% - 100% on the Guttman scale, that’s known by financial statements of savings and loan cooperatives in Karangasem Regency are very in accordance with SAK EMKM.
Co-Authors Hardika, N S Jeni Susanti Kadek Eni Marhaeni N M Ari Meliana Sativa Sandi