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Yoyon Supriadi
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Journal : Jurnal Ilmiah Ranggagading (JIR)

 1 
Pengaruh Wacc Terhadap Nilai Perusahaan (Studi Kasus pada PT Hanjaya Mandala Sampoerna Tbk dan PT Gudang Garam Tbk) Supriadi, Yoyon
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The purpose of the research is to find out how much the capital structure influences the WACC (Weighted Average Cost of Capital ) and how much the WACC influences the company value at PT Hanjaya Mandala and PT Gudang Garam, Tbk. The analysis method applied is correlation coefficient to find out the relationship between the variables and the determination coefficient measuring the closeness of the relationship between the variables and the regression coefficient. This will then be applied to measure the influence of the free variables towards related variables as well as ration analysis to find out the proportion of each variables. The results of the research show that the proportion of the capital structure has significant influence towards WACC with t-count is 3591 bigger than t table with the score 2776 as well as the influence of WACCtowrds the value of shares with the score of t-count is 3624 and t table is 2776. At PT Gudang Garam, tbk the proportion of the capital structure also has significant influence towards WACC with the score of t-count is 3917 bigger than t table (2776) and influence of WACC towards the value of shares also significant. Key words: Weighted Average Cost of Capital, Company Value
Pengaruh Modal Kerja Terhadap Tingkat Likuiditas Dan Profitabilitas (Studi Kasus pada PT Timah, Tbk. dan PT Antam, Tbk.) Supriadi, Yoyon; Fazriani, Fani
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research is concerning company’s working capital measured by financial ratio and working capital turnover that was occuring during the period of five years, that is during 2004 – 2087. The writers did this research to find out more about how the condition of working capital rotation at PT Timah Tbk. And PT Antam Tbk. The instrument used by the writers is ratio of working capital with its indicators: liquidity and profitability. Based on the result of calculation, working capital rotation at the two companies can be found out through the acquisition ratio variable, although the company’s average cost increases year after year. It’s influenced by the acquisition of each post at the ratio. The result shows that the condition of working capital at PT Timah Tbk. as measured by the regression test has effect of 98,6% of the company’s liquidity. The rest, 1,4%, was influenced by other factors. And the condition of working capital at PT Antam Tbk., measured by the regression test, has effect of 96% of the company’s liquidity. The remaining, 4%, was influenced by other factors. It’s not so with the profitability of the two companies. From both, the working capital condition at PT Timah Tbk. measured by regression test has influence 67,1% to the company’s liquidity, as measured by the indicators of the remaining 32,9%. And the working capital condition at PT Antam Tbk. measured by regression test has influence as high as 37,8% of the company’s liquidity, as measured by the indicators of the larger remaining 62’% influenced by other factors.
Pengaruh Profesionalisme Auditor Dan Etika Profesi Auditor Terhadap Pertimbangan Tingkat Materialitas Iriyadi, Iriyadi; Supriadi, Yoyon; Vannywati, Vannywati
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Professionalism became the main requirement for the person who worked as an auditor and a member of the Accountant Public Officer. Professional image of someone in the profession as an auditor on the basis of proficiency in planning, implementation and evaluation of the results of the examination procedure and sufficient confidence of knowledge and their responsibilities. Auditors who have high professional views will contribute to a credible by decision makers. Professional ethics is a set of principles or moral values that bind the community or someone who has been determined by a group or organization associated with the fro professional relationship. In performing its duties and obligations as an auditor must comply with the code of ethics that have been made by the Indonesian Institute of Accountants. Ethical principle of responsibility, public interest, integrity, objectivity, competence and professional prudence, confidentiality, professional behavior, and technical standards in the decision making process. Auditors regarding materiality considerations are considerations and influenced by perceptions of professional auditors to the needs of people who have adequate knowledge and that will put confidence in the financial statements. This study aims to determine the relationship of professionalism and professional ethics of auditors consideration of the level of materiality for financial reporting purposes auditorium. Data used in this study was obtained from questionnaires, completed by the respondents. Respondents in this study is an accountant who worked in public accounting firms in the Jakarta area. Statistical methods used to test the hypothesis is multiple regression. The results of this study indicate that the professionalism of auditors have the effect of 50.7% against the level of materiality considerations. Professional ethics for auditors to have 75% influence on the level of materiality considerations. And professionalism of auditors with the auditors professional ethics at the same time has the effect of 77.3% against the level of materiality considerations.
Analisis Pengaruh Likuiditas Dan Solvabilitas Terhadap Rentabilitas Pada Koperasi Karyawan PLN Cipta Usaha Supriadi, Yoyon; Sofyana, Astie
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Each company must set up to achieve a certain goal, in both the short and long term. Generally short-term corporate goal is to achieve maximum profit, while the long-term goal is to maximize firm value. In maximizing this value, the balance between liquidity, solvency and rentability should always be considered. Liquidity is the ability of the company to meet its obligations to be immediately due. Solvency is the ability companies to meet all obligations when the company declared bankrupt or liquidated with all its assets. While rentability is the companies abilitiy to generate profit. In this case, will be discussed on an analysis to the influence of the ability of UKM s in meeting short-term liabilities and long-term with assets owned and the ability to obtain profits with the liquidity it has. The purpose of this discussion is to find liquidity in the cooperative, the cooperative solvency, rentability in the cooperative and the influenceof liquidity to solvency and rentability on the emplooyes PLN Business Notice. The result of the discussion on the Cooperative Employees PLN Copyright Business shows that liquidity analysis on EUR Notice Employees Cooperative Enterprises each year has decreased drastically over the 4 (four) years, but increased again in the fifth year but the increase was not significant to the solvency analysis of the Cooperative Employees Business Notice PLN annually increased and decreased. For the analysis of rentability at PLN Notice Employees Cooperative Enterprise, the calculation of ROA (Return on Asset) increase and decrease each year, while for calculation of ROE (Return on Equity) is the same with the calculation of ROA that each year has increased and decreased. Evaluation results shows that analysis of the effect of liquidity on the solvency and rentability suggest that liquidity has a very strong relationship with the solvency and rentability, a significant effect of liquidity to solvency and rentability is not good. Moreover, judging from Fhitung, the effect of liquidity on the solvency and rentability have not connection between the two because the value Fhitung is greater than Ftabel . similarly, viewed from thitung the influence of liquidity to solvency and rentability have no significant effect because thitung smaller than ttabel.
Co-Authors Aang Munawar ALFIANA, M. NUR Astie Sofyana Bahtiar Bahtiar Chyntia, Rafika Da'un, Dara Zhahira Fani Fazriani Gen Gen Gendalasari Hendrawan, Ludianthara Iriyadi Iriyadi Khim, Soei Lanopi, Tamrin Lukman Hidayat Marwan Effendy Mashadi Mashadi Muhammad Ariffin Mumuh Mulyana Nandan Sandaya Nasution, Yan Noviar Nurisnaini, Neni Nusa Muktiadji Nusa Muktiadji Nyuantasari, Nyuantasari Purwayanti, Indah Putra, Fawwaz Putri P., Pradhita Salsabila Putri, Firli Febiyoti Ratih Puspitasari Ratih Puspitasari Ratnawita Ratnawita Renda, Citra Sari Rony, Zahara Tussoleha Rosadi, Reysi Resmidianti Rusdiyanti, Tria Samuel Soemantri Saputra, Saputra Srihandoko, Wimpi Standika, Christian SUGENG SUROSO, SUGENG Susilawati, Nisa Syahidah, Hafsah Tofan, Muhamad Usmar Usmar, Usmar Vannywati Vannywati Widana, I Dewa Ketut Kerta Yulia Nurendah Yuridhiska, Ghesti Zul Azhar