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Al Azhar Lukman, Al Azhar
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Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010-2012 Rahmawati, Siti Hamda; -, Zulbahridar; Lukman, Al Azhar
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 company's main goal is to maximize the value of the company. The value of the company is very important because the value of the company reflects the performance of companies that could affect investors' perception of the company. This study aimed to examine the effect of ownership structure consisting of institutional ownership and managerial ownership, dividend policy, debt policy and profitability of the company's value on all companies listed on the Stock Exchange in 2010 until 2012. The enterprise value is calculated by using Tobin's Q Ratio. The population in this study are all companies listed on the Stock Exchange in 2010-2012, where there are 420 companies registered during the study period. The sampling technique used purposive sampling method and obtain the results of 85 companies that meet the criteria of the sample. For the analysis of the data used in this study is multiple regression analysis with the help of computer applications SPSS version 17.0. The results of this study indicate that institutional ownership has no effect on the value of the company with a significance value of 0,939 > 0,05 and the influence of -0.077. For managerial ownership also has no effect on the value of the company with a significance value of 0,451 > 0,05 and the effect of 0,755. For dividend policy has an influence on the value of the company with a significance value of 0,033 < 0,05 and influence of 2,148. For debt policy has an influence on the value of the company with a significance value of 0,012 < 0,05 and effect of -2,232. And to profitability has an influence on the value of company with a significance value of 0,027 < 0,05 and influence of 2,212. This research also obtained the result that the adjusted R Square of 15.2%, which means the value of the company can be explained by 15.2% by institutional ownership, managerial ownership, dividend policy, debt policy and profitability, the rest is influenced by other variables not examined by author.Keywords: Institutional ownership, Managerial ownership, Dividend policy (DPR), Debt Policy (DER), Profitability (ROA), Company Value
PERBEDAAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN DENGAN MANAJEMEN LABA TINGGI DAN MANAJEMEN LABA RENDAH (Studi Empiris Pada Perusahaan-Perusahaan Indeks LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013) Ananda, Ode Satria; -, Zulbahridar; Lukman, Al Azhar
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 research aimed to determine whether corporate social responsibility disclosures in LQ45 company listed on Indonesia Stock Exchange (IDX) in year 2011-2013 differ between firm with high and lower earnings management. Dependent variable used in this study is corporate social responsibility disclosure that measured using CSR Index (CSRI) based on GRI. Independent variable used in this study isearning management thatmeasured using proxy of discretoinary accruals in The Khotarietal, Model (2005). The population in this study consists of LQ45 listed firm in Indonesia Stock Exchange in year 2010, 2011, and 2012. Sampling method used is purposive sampling. The total sample are 98 firm data. Data collection techniques in this research uses secondary data, that is annual report of the last year 31 december of 2011-2013, while Data analysis technique in this research is using different test analysis of independent sample test method were processed with SPSS version 21 for Windows. The result of this research indicated that there was difference of corporate social responsibility disclosures between firms with high and lower earnings management.Keywords: corporate social, responsibility, disclosure, and management
PENGARUH KEMUNGKINAN TERDETEKSINYA KECURANGAN, TEKNOLOGI DAN INFORMASI PERPAJAKAN, DAN KEPERCAYAAN PADA OTORITAS PEMERINTAH TERHADAP PENGGELAPAN PAJAK (Studi Empiris Pada Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru) Ulfa, Auliya; -, Desmiyawati; Lukman, Al Azhar
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 examine the effect of the possibility of fraud detection, and information technology taxation and trust in government authorities against tax evasion in KPP Senapelan, the city of Pekanbaru.This research was carried out on individual taxpayers registered in KPP Senapelan, Pekanbaru. The number of respondents in this study were 100 respondents but were distributed to a total of 110 respondents because the return of questionnaires is still quite low . Data collection techniques in this study is in the form of a questionnaire , whereas the method of analysis used in this study was a multiple linear regression analysis with SPSS version 17. The results showed that the probability of detecting fraud, and tax information technology and trust in the government's authority to tax evasion. The coefficient of determination by the three variables in this study affect the dependent variable by 52%, while 48% are influenced by other variables that are not described in this study. Future studies are expected to use other variables outside the model of this research in order to enrich the knowledge, especially in the field of taxation.Keywords: Fraud , Information Technology, Trust Government, and Tax Evasion
Co-Authors Auliya Ulfa, Auliya Desmiyawati -, Desmiyawati Ode Satria Ananda, Ode Satria Siti Hamda Rahmawati, Siti Hamda Zulbahridar -, Zulbahridar