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<![CDATA[Prediksi Kesulitan Keuangan dan Kebangkrutan Perusahaan Sektor Properti dan Real Estate dengan Pendekatan Analisis Multivariat Diskriminan ]]>
<![CDATA[Tasman, Abel]]>;
<![CDATA[Kurniawati, Tri]]>
<![CDATA[ Jurnal Kajian Manajemen Bisnis Vol 3, No 1 (2014): Jurnal Kajian Manajemen Bisnis ]]>
Publisher : <![CDATA[Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang ]]>
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DOI: 10.24036/jkmb.474600
<![CDATA[The objective of this research is to examine the performance of financial ratios to predict financial distress and bankrupty. Sample consist of 32 property and real estate industries which listed in The Indonesia Stock Exchange (IDX) from 2005 until 2012. Sample would be classified into Distress company group and Non Distress company group based on operating profit and economic rentability and each group will be evaluated by Multivariat Discriminant Analysis. Independent variables consist of 7 financial ratios which are working capital to total asset, current asset to sales, current liabilities to total asset, market value of stock to book value of total debt, sales to total asset, retained earning to total asset and earning before interest and tax to total asset. The result of this research showed that the financial ratios which can be a predictor of financial distress and bankrupty in property and real estate industries was earning before interest and tax to total asset. The result showed accurately prediction as much as 87,5%.]]>
<![CDATA[Analisis Risiko Kredit Perbankan Go Public di Indonesia: Suatu Perspektif Makro Ekonomi ]]>
<![CDATA[Tasman, Abel]]>
<![CDATA[ Jurnal Kajian Manajemen Bisnis Vol 4, No 1 (2015): Jurnal Kajian Manajemen Bisnis ]]>
Publisher : <![CDATA[Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang ]]>
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DOI: 10.24036/jkmb.617900
<![CDATA[The aims of this study is to analyze the influence of  macroeconomics variable consist of interest rate, the growth of Gross Domestic Product (GDP) and inflation rate on credit risk . This study is focused on banking companies listed on Indonesian Stock Exchange from 2009-2013. The method of data collection is purposive sampling. There are 125 datas in this observation during five years. This study used secondary data from Indonesian Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD)  with multiple regression as statistical tool. This study shows that interest rate has negative and insignificant effect on the credit risk, the growth of GDP has negative and significant effect on the credit risk and inflation rate has positive and significant effect on the credit risk.]]>
<![CDATA[Pengaruh Kualitas Aktiva Produktif, Capial Adequacy Ratio dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2010-2014 ]]>
<![CDATA[Ramadhanti, Fauziah]]>;
<![CDATA[Kurniawati, Tri]]>;
<![CDATA[Tasman, Abel]]>
<![CDATA[ Jurnal Kajian Manajemen Bisnis Vol 5, No 1 (2016): Jurnal Kajian Manajemen Bisnis ]]>
Publisher : <![CDATA[Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang ]]>
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DOI: 10.24036/jkmb.10283200
<![CDATA[The aim of study is to examine the effect of Earning Assets Quality measured by Bad Debt Ratio (BDR), Capital Adequacy measured by Capital Adequacy Ratio (CAR), and Firm Size measured by Ln (total asset) to Profitability in Banking Sector Companies listed on the Indonesia Stock Exchange. This study uses causative. The population in this study are all banking sector companies listed on the Indonesia Stock Exchange between 2010 and 2014. The sample is determined by purposive sampling to obtain 26 companies. Type of data using secondary data obtained from www.idx.co.id. The analytical method used is pool regression analysis. Based on the results of the study concluded that (1) Earning assets quality have significant negative effect on profitability (2) Capital adequacy have positive no significant effect on profitability, (3) Firm sized have negative no significant effect on profitability.]]>
<![CDATA[Analysis of personal financial management behavior in higher education student ]]>
<![CDATA[Tasman, Abel]]>;
<![CDATA[Efendi, Deny Ari]]>;
<![CDATA[Masdupi, Erni]]>
<![CDATA[ Jurnal Kajian Manajemen Bisnis Vol 7, No 1 (2018): Jurnal Kajian Manajemen Bisnis ]]>
Publisher : <![CDATA[Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang ]]>
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DOI: 10.24036/jkmb.10881600
<![CDATA[Personal financial management behavior is one of the interesting topics in financial management because in practice there are links with other science such as psychology and sociology. This research aimed to analyze the influence of (1) financial knowledge (2) internal locus of control and (3) parental income on personal financial management behavior. The population in this research are undergraduate students in the Faculty of Economics, Universitas Negeri Padang consists of 1,658 students. The samples were selected by using a clustered random sampling to get as much of the total samples of 100 students. The data of this research are primary and secondary data. The data were analyzed by Structural Equation Modeling (SEM) The results of this research show: (1) financial knowledge has a negative and no significant effect on personal financial management behavior of undergraduate students in the Faculty of Economics, Universitas Negeri Padang (2) internal locus of control has a positive and significant effect on personal financial management behavior of undergraduate students in the Faculty of Economics, Universitas Negeri Padang (3) parental income has a positive and no significant effect on personal financial management behavior of undergraduate students in the Faculty of Economics, Universitas Negeri Padang.Keywords: Behavior finance; financial knowledge; internal locus of control; parental income]]>
<![CDATA[Analisis January Effect: Studi Empiris pada Main Board Index (Mbx) di Bursa Efek Indonesia ]]>
<![CDATA[Tasman, Abel]]>;
<![CDATA[Rasyid, Rosyeni]]>;
<![CDATA[Timuria, Ika Putriana]]>
<![CDATA[ Jurnal Kajian Manajemen Bisnis Vol 4, No 2 (2015): Jurnal Kajian Manajemen Bisnis ]]>
Publisher : <![CDATA[Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang ]]>
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DOI: 10.24036/jkmb.619000
<![CDATA[The purpose of this research is to examine the January effect at Main Board Index (MBX) which listed in Indonesian Stock Exchange. The population in this research is all of companies at Main Board Index (MBX) in periode of December 2009 to January 2014. Samples were selected by purposive sampling method, and generated 735 companies year observations. The type of data used is secondary data. Analysis Method used is a different test for non parametric data, such as Wilcoxon test. The result of research analysis showes that (1) there are significant differences return before and after January effect (2) there are significant differences abnormal return before and after January effect. It can be concluded that January effect occurred at the Main Board Index in Indonesian Stock Exchange.]]>
<![CDATA[Capital Buffer dan Faktor Penentunya di Indonesia ]]>
<![CDATA[Abel Tasman]]>
<![CDATA[ Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 10, No 2 (2020): Jurnal Inovasi Pendidikan Ekonomi ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/011098000
<![CDATA[Capital buffer is defined as the difference between the bank's capital ratio and the capital adequacy ratio (Capital Adequacy Ratio) or CAR imposed by the Central Bank. Capital buffers can be used as capital reserves in times of various economic shocks so as to minimize risks faced by banks. A bank that has a high capital buffer reflects a high CAR as well, while a CAR that is too high is also not profitable for the bank, because this capital should be used for lending and investing in an effort to maximize profits. This study aims to determine the determinants of going public banking capital buffer in Indonesia for the period 2014 to 2018. The sample selection is based on purposive. Acting as the dependent variable is the capital buffer and the independent variables are ROE, NPL, Lag of capital buffer (〖BUFF〗 _ (t-1)), Size and GDP. This study used multiple regression analysis. The results of this study indicate that the selected determinants of the capital buffer of going public banking in Indonesia are adjustment costs and the business cycle. Adjustment costs have a positive and significant effect on the capital buffer of going public banking in Indonesia and the business cycle has a negative and significant effect on the capital buffer of go public banking. public in Indonesia. Thus, the sample companies can optimize their capital buffer which can be ideal in order to maximize profits by considering the two factors above.]]>
<![CDATA[Analisis Praktek Income Smoothing dan Faktor Penentunya Pada Perusahaan Indek LQ45 di Indonesia ]]>
<![CDATA[Abel Tasman]]>;
<![CDATA[Yudi Suci Mulia]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.106951
<![CDATA[Income smoothing is a management strategy to reduce the level of earnings fluctuations to achieve the desired level of profit by shifting revenue and expenses among different reporting periods. Income smoothing could adversely affect the decision-making process of investment. Income smoothing was tested by using The Eckel Index (1981) to define the companies into smoothers category and non-smoothers category. Eckel index compares coefficient variation for change in net income with changes in net sales over a period. This study aims to determine the effect of independent variables that are firm value, company size, profitability, dividend payout ratio and financial leverage to the dependent variable that is income smoothing. This reserach uses logistic regression analysis. The population in this study is companies listed on the LQ45 Index in 2013-2017. The method used for sampling is purposive sampling with the sample size is 105. The result of this study shows that, simultaneously, independent variables significantly affect the dependent variable. Partially, company size and profitability have a negative significant effect on income smoothing, the dividend payout ratio has a positive significanteffect on income smoothing, while firm value and financial leverage have a negative no significant affect on income smoothingKeywords: firm value, company size, profitability, dividend payout ratio, financial leverage, income smoothing]]>
<![CDATA[Return Saham Perusahaan Pertambangan Dan Faktor Penentunya ]]>
<![CDATA[Erni Masdupi]]>;
<![CDATA[Abel Tasman]]>;
<![CDATA[Joni Saputra]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 2 (2017): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 1 Nomor 2 Bulan Oktober 2017. ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/20171239
<![CDATA[Perusahaan pertambangan merupakan salah satu perusahaan yang diminati oleh investor dalam berinvestasi. Investor mengharapkan dapat memperoleh return yang bagus atas saham perusahaan yang mereka beli. Untuk itu investor perlu mengetahui tentang faktor-faktor apa saja yang menentukan return saham perusahaan pertambangan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh struktur keuangan, kemampuan perusahaan dalam menghasilkan laba, dan nilai pasar; terhadap reurn saham perusahaan pertambangan yang terdaftar di Bursa Efek Indonesi (BEI) dalam periodde 2012-2015. Populasi penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di BEI dalam periode 2012-2015 dan sampel dipilih berdasarkan metode purposive sampling sehingga diperoleh sampel sebanyak 120 perusahaan-tahun pengamatan. Data penelitian merupakan data sekunder yang diambil dari Indonesian Capital Market Directory. Penelitian ini menggunakan regresi berganda sebagai alat analisisnya. Hasil penelitian menunjukkan bahwa hanya nilai pasar yang menentukan return saham perusahaan pertambangan yang terdaftar di BEI selama periode 2012-2015. Sedangan struktur keuangan yang menjelaskan seberapa besar hutang perusahaan dibandingkan dengan modal sendiri, tidak berdampak pada return saham perusahaan tambang. Demikian juga dengan kemampuan perusahaan dalam menghasilkan laba yang dilihat dari data hsitoris laporan keuangan, ternyata juga tidak memepengaruhi return saham perusahaan tambang. Namun return perusahaan lebih ditentukan oleh nilai pasar yang ditunjukkan oleh seberapa besar laba untuk setiap lembar saham (EPS) yang dipegang investor. Semakin tinggi EPS, itu menunjukkan prospek perusahaan yang semakin bagus sehingga nantinya return saham perusahaan ke depan juga akan bagus.]]>
<![CDATA[Stock Return: What Are The Determinants? ]]>
<![CDATA[Abel Tasman]]>;
<![CDATA[Marwan Marwan]]>;
<![CDATA[Nurzahra Suardi]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 3 No 1 (2019): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 3 Nomor 1 Bulan April 2019 ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/economac/vol3-iss5/82
<![CDATA[Investment is one of the ways to save wealth in the long term. In order to get the return, investors can invest in the capital market . This study aimed to examine the effect of dividend policy and funding decision on the stock return with the firm value as an intervening variable in property, real estate, and building construction companies which listed in the Indonesian Stock Exchange in 2013-2016. In this research the dividend policy was measured by dividend yield, funding decision was measured by debt to equity ratio, and the firm value was measured by price earning ratio. This study used path analysis with 124 company-year observations. The results of this study show that (1) dividend policy has a negative and no significant effect on the firm value,(2) funding decision has a positive and significant effect on the firm value,(3) dividend policy has a positive and no significant effect on the stock return, (4) funding decision has a positive and significant effect o the stock return, (5) firm value has a positive and significant effect o the stock return. It can be concluded that the determinants of stock return of property, real estate and building construction companies in Indonesia Stock Exchange are funding decision and firm value.]]>
<![CDATA[Corporate Social Responsibility And Company Performance ]]>
<![CDATA[Erni Masdupi]]>;
<![CDATA[Erni Putri Ayu]]>;
<![CDATA[Abel Tasman]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 3 No 2 (2019): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 3 Nomor 2 Bulan Oktober 2019 ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/economac/vol3-iss2/98
<![CDATA[The purpose of this research is to analyze the influence of corporate social responsibility and capital structure on financial performance of high-profile company. Population in this study is all high-profile companies listed in Indonesia Stock Exchange (IDX) in the period of 2010-2015. The sample was selected by purposive sampling, hence 225 samples were obtained. This research uses secondary data from Indonesian Capital Market Directory (ICMD) and IDX companies. Structural equation modeling (SEM) is used as statistical tool. The hypothesis measurement model showed better fit as indicated by the goodness of fit indices, and also could fullfill convergent validity which reflected by the significant factor loadings. The structural model of financial perfromance also could reach better fit and it found that corporate social responsibility has a positive and significant effect on financial performance; and the capital structure has a negative and significant influnce on financial performance in high-profile companies listed on the IDX.]]>
