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Errin Yani Wijaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage dan Kepemilikan Institusional Terhadap Perataan Laba Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2013 Zulia Oviani; Errin Yani Wijaya; Sjahruddin '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The tedency of user’s financial report are contained the profit of profit and loss report. In the meantime manager, appraised his performance based on the information of profit and loss report. Until the appearance of profit management. Income smoothing is profit fluctuation decrease year by year to transferring income from high revenues to the unfavorable period. As a consequence, financial report were presented to the users of financial report couldn’t relied. Examples of cases that occur as a result of income smoothing among others, the case overseas, namely System Software Associates, Inc. AAER No. 1285, occurred on 14 July, 2000. They recognize revenue on income that is not clear whether the product has been shipped or the customer received yet. Revenue section of the income statement. Recognize revenue unclear as revenue in the fall. So that recognizes the revenue earnings presented in the financial statements is relatively stable as in previous years so as to attract investors to invest their funds.The research’s result are the profitability and institutional ownership affects to the income smoothing. While the firm size and financial leverage doesn’t affect to the income smoothing. Simultaneously firm size, profitability, financial leverage and institutional ownership affect to the income smoothing.Keywords : Firm Size, Profitability, Financial Leverage, Institutional Ownership, Income Smooting
ANALISIA RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA (BEI) Benny Hidayat; Haryetti '; Errin Yani Wijaya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The study was conducted on the property & real estate company listed on the Indonesia Stock Exchange Period 2009-2013. The purpose of this study was to determine the effect of the current ratio, net profit margin, return on equity, total asset turnover and debt to equity ratio toward the predicted change in earnings. The population in this study are all property & real estate company listed on the Indonesia Stock Exchange during the years 2009-2013 as many as 42 companies. The sampling technique by purposive sampling by certain criteria. Based on the established criteria, there are 37 companies that meet the sample’s criteria. Analysis of data using multiple regression models.These results concluded that the Return On Equity has a partially significant effect on earnings growth. Debt to Equity Ratio has an effect on earnings changes. Current Ratio does not have a significant effect on earnings growth, Net Profit Margin do not have a significant effect on earnings growth. Total Asset Turn Over then TATO has no significant effect on earnings growth.Keywords: Return on Equity (ROE), Deebti to Equity Ratio (DER), Current Ratio (CR), Net Profit Margin (NPM), Total Asset Turn Over (TATO), changes in profit
Pengaruh budaya organisasi dan semangat kerja terhadap produktivitas kerja karyawan Bank BPR Rokan Hulu di kabupaten Rokan Hulu Jeffi Gustriadi; Susi Hendriani; Errin Yani Wijaya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine how the variables influence organizational culture and Spirit of work simultaneously or partially on employee productivity BPR Bank Rokan Hulu in Rokan Hulu. The In this study, the population is BPR Bank employees Rokan Hulu in Rokan Hulu district, amounting to59 people.The sampling method used is census means all populations sampled in this study because the number of population is small . Analysis of the data used is descriptive analysis, but it is also a quantitative analysis that is using multiple linear regression with SPSS version 20.00. From the results of the testing that has been done , simultaneous regression test ( F-test ) showed that organizational culture and spirirt of work simultaneously significant effect on productivity. Partial Test Results (t test ) showed that the variables of organizational culture and \spirit of work partially significant effect on productivity. Based on the results of the analysis conducted should further enhance the organization's employees to the workings of employee productivity can be increased again. Organizations must also consider its employee culture within the organization so that employees have a sense of care for the job. And employee spirit of work should also be enhanced, so that employees are eager to finish the job .Keywords : Organizational Culture, Spirit of work and Productivity.
ANALISIS PEMBENTUKAN PORTOFOLIO SAHAM OPTIMAL MENGGUNAKAN MODEL INDEKS TUNGGAL DAN MODEL MARKOWITZ (Studi Kasus Pada Saham Bumn Yang Terdaftar Di Bursa Efek Indonesia) Erni Maryani; Haryetti '; Errin Yani Wijaya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Investment is a growing number of funds in hopes of getting higher returns in the future. To minimize risk, The investment can do in a portfolio. The purpose of this study to analyze the formation of a portfolio of 12 stocks of BUMN buly using single index models and Markowitz models. In addition, by using these two methods can also be known what proportion of funds that should be invested in each stock, in order to provide returns expected by investors by reducing the risk to be borne. Then, test the hypothesis by using t-test. The result of this research in a combination of shares and the proportion of funds is different between the portfolio by using a single index models and portfolio by using Markowitz models, but there is no different in the t-test that the returns generated.Keywords: investment, optimal portfolio, single index models, and Markowitz models.
ANALISIS RETURN SAHAM, ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY TERHADAP PENGUMUMAN MERGER DAN AKUISISI (Study Kasus Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014) Nurul Qomariah; Haryetti Haryetti; Errin Yani Wijaya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to known different between stock return, abnormal return, and trading volume activity before and after merger and aquisition announcement to company listed in Indonesian Stock Exchange in the period 2010-2014. In this research, it used purposive sampling method, that it take from all company listed in Indonesian Stock Exchange which is give merger and aquisition announcement as many 259 company. Based on set criteria the sample in this research are 53 company, the statistical test used is paired samples t-test on the period before and after the event. This research shows the stock return, abnormal return, and trading volume activity analysis before and after announcement of merger and aquisition shows that is not significant different.Keywords: Merger and Aquisition, Stock Return, Abnormal Return, and Trading Volume Activity (TVA)
Pengaruh Asimetri Informasi, Ukuran Perusahaan, Kepemilikan Institusionalterhadap Manajemen Laba Pada Perusahaan Manufaktur Di Bei Periode 2009-2012 Cici Dessyaningrum Permata Herza; Errin Yani Wijaya; Haryetti '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study to examine the effect of information asymmetry on earnings management, to test the effect of firm size on earnings management and to test the effect of institutional ownership on earnings management. Population in this study are all publicly traded manufacturing company in Indonesia, which is listed on the Stock Exchange in 2009 until 2012. Total study population of 131 companies .. Companies that meet the criteria and were sampled as many as 35 companies. Analysis of research on the use of is using multiple linear regression equation with the help of software SPSS (Statistical Product and Service Solutions). Based on the first hypothesis suggests that there is a significant influence on the spread between earnings management in companies. The results of the t test for variables firm size, stating There is significant influence between the size of the Company's Earnings Management company. And the results of the t test of institutional ownership variables, stating there is no significant influence on the ratio between Institutional Ownership Profit Management company.Keywords: Information Asymmetry, Size, Institutional Ownership and Earnings Management
Co-Authors ', Haryetti ', Julya ', Marnis ', Marzolina Abda Abda Ahmad Fauzan Fathoni Amir Hasan Amries R. Tanjung Andewi Rokhmawati Benny Hidayat Cici Dessyaningrum Permata Herza Despiendra Ferro Doni Diwaf Psp Egi Slastio Manova ELVRY JULIAN, ELVRY Erni Maryani Fera Yuliana Fifi Yanda Putri Fitri Yani Harbi, Muhamad Haryetti ' Haryetti Haryetti Indah Prisilia Jeffi Gustriadi Kamila Inez Fibriani Limson Simatupang M. Rasuli Machasin - Marnis ' Mira Agulina Muchsin ' Nurul Qomariah Ricky Fajar Adiputra Sjahruddin ' Susanti, Depa Susi Hendriani Yani, Tri Indah Yosi Yolanda Yulia Efni Zulia Oviani