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All Journal Jurnal Akuntansi dan Pajak Jurnal ULTIMA Accounting JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Stephanus Andi Adityaputra
Politeknik YKPN
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal ULTIMA Accounting

 1 
Pengaruh Penerapan Corporate Governance Terhadap Kondisi Kesulitan Keuangan Stephanus Andi Adityaputra
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 2 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.466 KB) | DOI: 10.31937/akuntansi.v9i2.729

Abstract

This study examined the effect ofthe implementation of corporate governance on the condition of the financial distress of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The implementation of corporate governance proxied with the proportion of managerial ownership, proportion of institutional ownership, number of the boards of directors, proportion of independent commissioners, and existence of the audit committee. Samples used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) with 2012 up to 2016 as an observation period. The total study samples was 48 firms with 96 firm year are determined by the method of purposive sampling. This study used Logistic Regression to examine the effect of the implementation of corporate governance of the condition of the company's financial distress. The results of this study indicated that The number of the boards of directors and the proportion of independent commissioners variables were not proven to have significant influence on the condition of the company's financial distress. The proportion of managerial ownership, the proportion of institutional ownership, and the existence of the audit committee variables proved to have a significant influence on the condition of the company's financial distress with a positive influence. Keywords: board of directors, independent commissioners, managerial ownership, institutional ownership, audit committee, financial distress, logistic regression
DETERMINAN NILAI PERUSAHAAN PUBLIK MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI 2015-2019 Stephanus Andi Adityaputra; Stefanus Ariyanto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1882

Abstract

This research examines several determinants that may have effect to firm value of the consumer goods manufacturing sector in Indonesia in 2015-2018, proxied with Price to Book Value (PBV). The factors that are thought to to have effect against firm value are Price Earning Ratio (PER) which shows potential future profits and investment choices, financial leverage (DER) which reflects the comparison between source of firm’s funding, Dividend Payout Ratio (DPR) which is a factor that attracts investor interest, and Return on Equity (ROE) which reflects the ability of the firm to generate net income from its equity. This research is important because firm value is a reflection of the shareholder’s welfare. The study reveals that DER negatively and significantly influence the PBV, as well as significant effect of all other independent variables simultaneously on PBV. Keywords: Firm Value, financial leverage, Dividend Payout Ratio, Price Earning Ratio, Return On Equity.
Co-Authors Djaja Perdana Stefanus Ariyanto