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Bosar Hasibuan
Universitas Riau Kepulauan, Batam
Arts Humanities Economics, Econometrics & Finance Education Other

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 1 
PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERBANKAN Bosar Hasibuan
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.366 KB) | DOI: 10.33373/jeq.v2i2.3137

Abstract

Capital Adequacy Ratio, Non Performing Loan, Operating Expenses Operating Income Against andthe Loan to Deposit Ratio, the banking performance is measured by Return on Assets. The approachused in the quantitative approach. The population in this study that the financial statements arepublished RB Banda Raya which includes Balance Sheet, Total Assets and Income Statement whichcontain financial ratio Capital Adequacy Ratio, Non Performing Loan, Operational Costs AgainstOperating income, Loan to Deposit Ratio, and Return On Assers. while the sample in this study wasthe period of the financial statements of RB Banda Raya, published quarterly period 2008-2012. Themethod used in this study is a multiple linear regression analysis to test the hypothesis that the t testand F test using SPSS 16. Results of this study indicate that the independent variable CAR, NPL, andLDR does not significantly affect the ROA because the significance value is above 0.05, while theindependent variables significantly influence ROA, because the significance value less than 0.05.Based on R ² test showed that describes the ability of the independent variables on the dependentvariable is the ROA of 59.4% while the remaining 40.6% is influenced by other factors beyond theindependent factors used in this research.
PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGES Bosar Hasibuan
EQUILIBIRIA Vol 3, No 2 (2016): Desember 2016
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.657 KB) | DOI: 10.33373/jeq.v3i2.3138

Abstract

The purposes of this study is to provide empirical evidence about the effects of company leverage and liquidities on the comprehensiveness of disclosure in financial reports of food and beverages companies listed in Indonesia Stock Exchange in the period 2010-2012. Data used in this study is secondary data, financial and annual reporting 2010-2012 from Indonesia Stock Exchange. The population of this study are food and beverages companies listed in Indonesia Stock Exchange from 2010-2012 were obtained from the publication of the Indonesia Stock Exchanges by the web www.idx.co.id.  The samples of this study are 14 companies in three years, total are 42 annual financial reports of food and beverages companies. The sample drawn by purposive sampling and fulfill sample selection criterion. The mandatory disclosure index consisting of 86 mandatory items was developed to measure the level of mandatory disclosure in financial reports.Analysis techniques used in this study is the method of multiple linear regression and hypothesis testing F-statistic to test the effect together with a significant level of 5% and using the t-statistic for testing the partial regression coefficients. In the classical assumption test results showed that there were no irregularities classical assumption, this suggests that the available data has been qualified to use multiple linear regression model. These results indicate that Simultaneous F-test showed that the debt to equity ratio and current ratio have a significant effect on the disclosure comprehensiveness of the financial statements, the variable debt to equity ratio (DER) has not significant negative effect and current ratio has a significant positive effect on the disclosure comprehensiveness in financial statements. Regression equation obtained is The Disclosure Comprehensiveness = 0.694 + -0.004DER + 0.015CR. The coefficient of determination R2 is 14.4% which means that 14.4% the disclosure comprehensiveness is affected by independent variables are debt to equity ratio (DER) dan current ratio (CR), while the remaining 85.6% is influenced by other variables not examined in this study.
ANALISIS HUBUNGAN INVESTMENT OPPORTUNITY SET DENGAN KEBIJAKAN PENDANAAN DAN DEVIDEN Bosar Hasibuan
EQUILIBIRIA Vol 4, No 1 (2017): Juni 2017
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.14 KB) | DOI: 10.33373/jeq.v4i1.3139

Abstract

This study aims to examine the association between the investment opportunity set (ios) values as firm growth proxy, size as a control variable and corporate policy decisions, such as financing and dividend policy choice using public firms in indonesia stock exchange. eight proxies IOS are use as firm growth indicator, such as market to book value of asset, market to book value equity, price earning ratio,property, plant and equipment to firm value, capital expenditure to firm value, capital expenditure to book value of total asset, total annual depreciation expense to firm value and variance in total return. the variables were analyzed using common factor analysis. the dependent variables are debt to equity ratio, dividend pay out and dividend yield.  The samples used in this research are selected using purposive sampling method. this research uses 51 companies that published its financial statement on december 31 for the year 2006 until year 2011 with non negative earning. regression method was applied. The result indicates that growth firm have significantly lower financing than non growth firms. it means growth firm in indonesia stock exchange using internal fund in its company than non growth firms. the others results show that growth firms paid dividend bigger than non growth firms.
PENGARUH TINGKAT PENGHASILAN, KUALITAS PELAYANAN FISKUS, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN Bosar Hasibuan
EQUILIBIRIA Vol 4, No 2 (2017): Desember 2017
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.234 KB) | DOI: 10.33373/jeq.v4i2.3140

Abstract

This study examines the level of tax compliance in Batam city district by using several independent variables such as income levels, quality of service tax authorities and the taxpayer awareness. The purpose of this study was to analyze the effect of income levels, service quality, and taxpayer awareness of the compliance of land and building tax payments. The population in this study was based on data from the KPP Pratama Batam in 2012 as many as 58.595 SPPT propagated by NPWP. Sampling was done by the method Slovin. Number of samples was determined as 397 people. Primary data collection method used is by using questionnaires. Data analysis techniques used in this study is the technique of multiple regression analysis.Based on the results of the analysis carried out it could be concluded that the level of income and quality of service tax authorities do not have a significant positive effect on adherence property tax payments, but the taxpayer awareness variables have a significant positive effect on adherence property tax payments.
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