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All Journal Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JURNAL PUNDI
Sari, Desfriana
Sekolah Tinggi Ilmu Ekonomi KBP
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dewi, Aminar Sutra; Sari, Desfriana; Abaharis, Henryanto
Jurnal Benefita Vol 3, No 3 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.784 KB) | DOI: 10.22216/jbe.v3i3.3530

Abstract

The composition of the board commissioners able to make an effective contribution to the outcome of the process of preparing qualified financial statements or possibly avoiding fraudulent financial statements. This study aims to empirically test the influence of the composition of independent board of commissioner on the performance, size of the board of commissioner to financial performance, board of commissioner education background on financial performance. The selected research object is a manufacturing company listed in Indonesia Stock Exchange period 2014- 2016. Sample selection using purposive sampling method. The method of analysis used in this study is compound linear regression. The results showed that the composition of the Board of Independent Commissioner had a positive and significant impact on the company's financial performance, the size of the board of commissioner had a negative and insignificant effect on the Company's Financial Performance and the education background of the board of commissioner had a negative but insignificant effect on the financial performance of the company Komposisi dewan komisaris dapat memberikan kontribusi yangefektif terhadap hasil dari proses penyusunan laporan keuangan yang berkualitas atau kemungkin terhindar dari kecurangan laporan keuangan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh komposisi dewan komisaris independen terhadap kinerja, ukuran dewan komisaris terhadap kinerja keuangan, latar belakang pendidikan dewan komisaris terhadap kinerja keuangan. Objek penelitian yang dipilih adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014- 2016. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa komposisi dewan Komisaris Independen berpengaruhpositif dan signifikan terhadap kinerja keuangan perusahaan, ukuran dewan komisaris berpengaruh negatif dan tidak signifikan terhadap Kinerja Keuangan perusahaan dan latar belakang pendidikan dewan komisaris berpengaruh negatif namun tidak signifikan terhadap kinerja keuangan perusahaan.
Analisis Leverage Ditinjau Dari Faktor Kebijakan Deviden Dan Ukuran Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Aminar Sutra Dewi; Desfriana Sari
JURNAL PUNDI Vol 5, No 1 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i1.302

Abstract

    Fast traslate Icon translate     Fast traslate Icon translate Manufacturing companies are companies that processing raw materials / goods into finished goods and goods that are ready to be consumed so that they require rather large. This study is intended to examine leverage analysis reviewed from devident policy factors and size of companies in manufacturing companies listed in indonesia stock exchange. The population is manufacturing companies at the end of the 2018 period, amounting to 163 companies. The sample collection technique using a purposive sampling method, 9 companies as samples. Data financial statements obtained from the official website of IDX. Used is panel data regression analysis with the help of E-Views 8 application. The initial test is to test the Chow-Test to decide whether the Pooled Least Square or Fixed Effect method is used; and the Hausman-Test to decide whether the Fixed Effect or Random Effect method can be used. The results showed that the dividend policy variable had a negative and significant effect on leverage, company size had a negative and not significant effect on leverage. Keywords: Devidend Policy, Firm Size, Leverage
Analisis kinerja keuangan dilihat dari sudut pandang investor, kreditor, dan manajemen pada perusahaan semen yang terdaftar di bei Desfriana Sari; Hendryanto Abaharis
JURNAL PUNDI Vol 1, No 2 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.722 KB) | DOI: 10.31575/jp.v1i2.22

Abstract

Jurnal ini membahas mengenai kinerja keuangan dilihat dari sudut pandang investor, kreditor,  dan manajemen. Berdasarkan kinerja keuangan dan dengan memperhitungkan rasio perusahaan, investor akan mengambil keputusan apakah menginvestasikan dananya kepada perusahaan atau tidak? Pihak kreditor juga membutuhkan analisis rasio untuk mengambil keputusan apakah akan memberikan pinjaman kepada perusahaan atau tidak. Begitu juga dengan pihak manajemen, dengan rasio perusahaan dapat dilihat apakah manajemen perusahaan telah mampu menjalankan perusahaan dengan baik atau belum
Co-Authors Abaharis, Henryanto Dewi, Aminar Sutra