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<![CDATA[Pengaruh Intellectual Capital Terhadap Produktivitas, Profitabilitas, Nilai Pasar Pada Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
<![CDATA[Wany, Eva]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi UNESA ]]>
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DOI: 10.26740/jaj.v2n1.p20-42
<![CDATA[AbstractThe research to testing and analysis the influence of intellectual capital to productivity, profitability, market value, to testing and analysis the influence of intellectual capital to market value with productivity as intervening variable, to testing and analysis the influence of intellectual capital to market value with profitability as intervening variable of manufacture company listed in Indonesia Stock Exchange. The sample of this study consists of 48 financial company listed in Indonesia Stock Exchange in period 2005-2007. The research data is analysis by using descriptive technique and tested by using using multiple regression analysis. Result of test of simple linier regression model proves that intellectual capital influence does not productivity, intellectual capital influence to profitability, intellectual capital influence to market value, intellectual capital influence to market value with productivity as intervening variable but direct influence productivity dont overweening influence to market value, intellectual capital influence to market value with profitability as intervening variable and direct influence profitability to market value statistically proven signifikan.]]>
<![CDATA[ANALISIS PENGARUH PUNCAK PEMIKIRAN PANGSA PASAR PRODUK DETERGEN KRIM ]]>
<![CDATA[Wany, Eva]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 4, No 10 (2006): Edisi April ]]>
Publisher : <![CDATA[Research Institution and Community Service Wijaya Kusuma Surabaya University ]]>
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DOI: 10.30742/equilibrium.v4i10.228
<![CDATA[Beberapa waktu ini perusahaan perusahaan semakin berpotensi dalam meluncurkan produk produknya. Hal ini membuat suatu perusahaan yang akan memasarkan produknya perlu lebih memahami keinginan konsumen. Perusahaan sangat megetahui informasi dan profil sebanyak-banyaknya mengenai konsumen agar dapat merumuskan strategi pemasaran berdasarkan segmentasi pasar yang tepat untuk analisa terhadap karakteristik konsumen detergen krim dan faktor faktor yang mempengaruhi perilaku konsumen dalam memilih produk detergen krim yang diinginkan. Dalam penelitian ini data yang digunakan adalah data primer yang diperoleh dengan menyebarkan kuesioner. Teknis analisis yang digunakan adalah Structural Equetion Modelling (SEM) yang akan mempermudah untuk melihat hubungan kausalitas yang akan diuji dengan menggunakan program AMOS. 4.01. Hasil pengujian dengan menggunakan program AMOS. 4.01 dapat dilihat bahwa hipotesis yang diajukan yaitu diduga puncak pemikiran merek produk detergen krim berpengaruh terhadap pangsa pasar produk tersebut, tidak dapat diterima. Diduga terdapat pengaruh positif puncak pemikiran produk detergen krim terhadap asosiasi merek produk tersebut, dapat diterima. Diduga terdapat pengaruh positif puncak pemikiran produk detergen krim terhadap komitmen perusahaan produk tersebut, dapat diterima. Diduga terdapat pengaruh positif pangsa pasar produk detergen krim terhadap kesadaran atas merek produk tersebut, dapat diterima. Diduga terdapat pengaruh positif pangsa pasar produk detergen krim terhadap persaingan harga produk tersebut, dapat diterima. Diduga terdapat produk positif pangsa pasar produk detergen krim terhadap ketersediaan merek produk terebut, dapat diterima.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA BAGI HASIL TERHADAP ALOKASI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH DAERAH KABUPATEN/KOTA PROVINSI JAWA TIMUR TAHUN 2013-2015 ]]>
<![CDATA[Wany, Eva]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 2017: Edisi Khusus Oktober ]]>
Publisher : <![CDATA[Research Institution and Community Service Wijaya Kusuma Surabaya University ]]>
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DOI: 10.30742/equilibrium.v0i0.414
<![CDATA[This research aimed to examine the effect of regional real revenue, general allocation fund and revenue sharing fund on capital expenditures, as well as the effect of regional real revenue, general allocation fund and revenue sharing fund with moderation of economic growth in capital expenditure. This research was conducted at the distric/city in the province of east java. The sampling technique used was purposive sampling, and there are 36 district/city in province of East Java into the sample. This research used the realization of budget reports anda PDRB tables from 2013-2015 as the sample. The method of analysis used to test the hypothesis of Moderated Regression Analysis (MRA). The results of this study indicate that the effect of regional real revenue and general allocation fund has effect on capital expenditures, whereas revenue sharing fund have not an on capital expenditures. Moderating variables (economic growth) capable of moderating variable revenue sharing fund, but not able to moderate variable regional real revenue and general allocation fund on capital expenditure.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN DAN IMPLIKASINYA TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN PUBLIK DI INDONESIA ]]>
<![CDATA[Wany, Eva]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 13, No 1 (2015): Edisi April ]]>
Publisher : <![CDATA[Research Institution and Community Service Wijaya Kusuma Surabaya University ]]>
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DOI: 10.30742/equilibrium.v13i1.311
<![CDATA[This study aimed to examine the effect of the characteristics of the company include: the size of the company, the level of leverage of the company, the share of public ownership, the company's liquidity, profitability of the company and the size of the office of public accountant (auditor) to the broad disclosure of the annual report. In addition, this research also examine the effect of disclosure to the asymmetry of information. The sampling technique used purposive sampling with criteria the company has published its annual report continuously since 2011 until 2013 on the official website of the the Indonesia Stock Exchange (BEI), the Company did not obtain adverse opinion or disclaimer of opinion, the Company has never experienced delisting from the Indonesia Stock Exchange and the Company has a daily transaction data companies such as the ask price and the bid price is available on the Indonesia Stock Exchange. Techniques analysis to test hypothesis using multiple linear regression. The results showed that the characteristics of the company in the form of company size and the size of the KAP positive effect on disclosure, while the level of leverage, the share of public ownership, liquidity and profitability does not affect the broad disclosure. The results also show the effect of the broad disclosure on information asymmetry.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP PRODUKTIVITAS, PROFITABILITAS, NILAI PASAR PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Wany, Eva]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 7, No 1 (2009): Edisi April ]]>
Publisher : <![CDATA[Research Institution and Community Service Wijaya Kusuma Surabaya University ]]>
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DOI: 10.30742/equilibrium.v7i1.290
<![CDATA[Based on this statement, the research to testing and analysis the influence of intellectual capital to productivity, profitability, market value, to testing and analysis the influence of intellectual capital to market value with productivity as intervening variable, to testing and analysis the influence of intellectual capital to market value with profitability as intervening variable of manufacture company listed in Indonesian Stock Exchange. Data are drawn from a sample of 48 farms from listed in Indonesian Stock Exchange using method purposive sampling. Approach of this research represent research by using multiple regression analysis. Type of data which use of this study is data documenter, the form of financial statement period of perception which Indonesian Capital Market Directory, JSX Monthly report period perception of year 2005-2007, and database Indonesian Stock Exchange]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP PRODUKTIVITAS, PROFITABILITAS, NILAI PASAR PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Wany, Eva]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 8, No 1 (2010): Edisi April ]]>
Publisher : <![CDATA[Research Institution and Community Service Wijaya Kusuma Surabaya University ]]>
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DOI: 10.30742/equilibrium.v8i1.302
<![CDATA[Based on this statement, the research to testing and analysis the influence of intellectual capital to productivity, profitability, market value, to testing and analysis the influence of intellectual capital to market value with productivity as intervening variable, to testing and analysis the influence of intellectual capital to market value with profitability as intervening variable of manufacture company listed in Indonesian Stock Exchange. Data are drawn from a sample of 48 firms from listed in Indonesian Stock Exchange using method purposive sampling. Approach of this research represent research by using multiple regression analysis. Type of data which use of this study is data documenter, the form of financial statement period of perception which Indonesian Capital Market Directory, JSX Monthly report period perception of year 2005-2007, and database Indonesian Stock Exchange]]>
<![CDATA[PENGARUH INFORMASI AKUNTANSI TERHADAP TINGKAT PENGEMBALIAN INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG MELAKUKAN EMISI SAHAM PADA PASAR MODAL INDONESIA ]]>
<![CDATA[Wany, Eva]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 7, No 2 (2009): Edisi Oktober ]]>
Publisher : <![CDATA[Research Institution and Community Service Wijaya Kusuma Surabaya University ]]>
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DOI: 10.30742/equilibrium.v7i2.297
<![CDATA[Penelitian ini menguji pengaruh informasi akuntansi terhadap tingkat pengembalian investasi perusahaan manufaktur yang melakukan emisi saham pada pasar modal Indonesia yang terdaftar di Bursa Efek Indonesia (BEI). Tingkat pengembalian investasi merupakan variabel terikat (Y), sedangkan likuiditas (Xi), rasio dept equity (X2), total asset (X3), umur perusahaan (X4), dan bentuk kepemilikan (Xs) merupakan variabel bebas. Adapun data yang digunakan dalam penelitian adalah data laporan keuangan industri dalam kategori aneka industri yang terdaftar di Bursa Efek Indonesia (BEI). Teknik analisis yang digunakan dalam penelitian ini adalah uji asumsi klasik yang terdiri dari pengujian multikoleniaritas, autokorelasi dan heterokedastisitas serta regresi linier berganda yang terdiri dari uji F dan uji t. Jumlah sampel yang digunakan dalam penelitian sebanyak 50 perusahaan. Dari pengujian tersebut dapat disimpulkan bahwa variabel rasio dept equity (X2) memiliki pengaruh negatif terhadap tingkat pengembalian investasi perusahaan. Hal tersebut ditunjukkan oleh nilai t. hitting lebih besar dan t tabel, tingkat signifikansi yang lebih kecil dari 0,05 dan pengujian menolak Ho dan menerima Ha, sehingga hipotesis teruji kebenarannya.]]>
<![CDATA[Pengaruh Intellectual Capital Terhadap Produktivitas, Profitabilitas, Nilai Pasar Pada Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
<![CDATA[Wany, Eva]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v2n1.p20-42
<![CDATA[AbstractThe research to testing and analysis the influence of intellectual capital to productivity, profitability, market value, to testing and analysis the influence of intellectual capital to market value with productivity as intervening variable, to testing and analysis the influence of intellectual capital to market value with profitability as intervening variable of manufacture company listed in Indonesia Stock Exchange. The sample of this study consists of 48 financial company listed in Indonesia Stock Exchange in period 2005-2007. The research data is analysis by using descriptive technique and tested by using using multiple regression analysis. Result of test of simple linier regression model proves that intellectual capital influence does not productivity, intellectual capital influence to profitability, intellectual capital influence to market value, intellectual capital influence to market value with productivity as intervening variable but direct influence productivity don't overweening influence to market value, intellectual capital influence to market value with profitability as intervening variable and direct influence profitability to market value statistically proven signifikan.]]>
<![CDATA[Dividend Policy Sebagai Intervening Hubungan Rasio Keuangan Terhadap Firm Value Di BEI ]]>
<![CDATA[Marhaenis Handoko Putro, Guruh]]>;
<![CDATA[Wany, Eva]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v7i1.400
<![CDATA[Abstract The research objective is to examine the effect of liquidity, leverage and profitability on firm value through the intervening dividend policy variable. The sampling method used is purposive sampling method. The data analysis method in this research uses path analysis. The results of the research reveal that liquidity and profitability do not have a positive and significant effect on dividend policy. Leverage has a positive and significant effect on dividend policy. Liquidity and profitability do not have a positive and significant effect on firm value. Leverage has a positive and significant effect on firm value. Dividend policy has no positive and significant effect on firm value. Liquidity and leverage indirectly have no positive and significant effect on firm value through dividend policy dividend. While profitability indirect but significant positive effect on firm value through dividend policy.]]>
<![CDATA[Faktor yang Mempengaruhi Harga Saham: Bukti Empiris dari Indonesia ]]>
<![CDATA[Putro, Guruh Marhaenis Handoko]]>;
<![CDATA[Astuti, Suryani Yuli]]>;
<![CDATA[Masadah, Ninik]]>;
<![CDATA[Imawan, Amrizal]]>;
<![CDATA[Febrianti, Devi]]>;
<![CDATA[Megasyara, Ira]]>;
<![CDATA[Wany, Eva]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.6837
<![CDATA[The financial ratios of liquidity, profitability, solvency, activity, and basic earning ratio on share prices are the financial ratios used in this study to analyze the financial performance of the real estate and property sectors. It employs multiple linear regression. Purposive sampling, a quantitative strategy, is used in this study with 69 samples that contain secondary data from the 2019–2021 financial statements. SPSS 26 is the analytic tool used. The findings indicate that while rentabilitas is important and influences share prices, liquidity, solvency, profitability, and activity have little bearing on share prices. The researcher reveals this occurrence by using signalling theory, which strengthens the findings.]]>
