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Journal : Jurnal Ilmiah ASET

Analisis Pengaruh Kinerja Badan Penyelenggara Pendidikan terhadap Kinerja Keuangan Perguruan Tinggi Swasta dimediasi Intellectual Capital dan Good University Governance Listiyowati, Listiyowati
Jurnal Ilmiah Aset Vol 19 No 2 (2017): Jurnal ASET Volume 19 No 2
Publisher : STIE Widya Manggala

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Abstract

Financial performance in private colleges is one of the important factors for achieving quality education. The phenomenon shows that the financial performance of private universities is not good, especially in terms of liquidity (current ratio) that encourage private universities committed some offense in getting the revenue to finance any operations of the institution. The purpose of this study is to analyze and describe the performance of the organizing body of education on college financial performance through intellectual capital and good university governance. Analysis of the data used path analysis. The results show the performance of the organizing body of education, intellectual capital and good university governance have significant influence and improve the financial performance of the college directly. But the performance of the education governing body had no significant effect on the financial performance through good university governance as well as good university governance on financial performance through intellectual capital.
Pengaruh Good Corporate Governance dan Holding Company terhadap Kinerja Keuangan Listiyowati, Listiyowati; Adnanti, Wenny Ana; Indarti, Iin
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

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Abstract

This study aimed to examine the effect of institutional ownership, independent commissioner and holding company on return on assets. The test results on a sample of 40 construction companies from 2014 to 2017 using regression analysis. Institutional ownership and independent commissioners had no effect on return on assets, while holding company had a significant effect on returns on assets in construction companies in IDX. When simultaneous testing of the three independent variables above had a significant effect on the dependent variable. The coefficient of determination is 16.2% which shows that the researchd capital framework is not good enough to explain the dependent variable.
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Harga Saham dengan Kebijakan Dividen sebagai Variabel Intervening pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Handayani, Karunia Mei; Indarti, Iin; Listiyowati, Listiyowati
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

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Abstract

This study was conducted to examine the effect of leverage ratio, activity ratio and firm size on company’s stock price with dividend policy as the intervening variable in manufacturing companies listed in Indonesia Stock Exchange in 2015-2017. This study had a population of 420 companies and a total sample of 114 companies. The sampling technique used purposive sampling. The first regression results showed that Debt to Equity Ratio, Total Asset Turn Over, Firm Size partially did not affect Dividend Policy. The second regression result of Debt to Equity Ratio, Dividend Policy had no effect on Stock Price, Total Asset Turn Over had a positive effect on Stock Price, Firm Size had a negative effect on Stock Price. Debt to Equity Ratio (X1), Total Asset Turn Over (X2), Size (X3) affected Dividend Policy by 1.1% and Debt to Equity Ratio (X1), Total Asset Turn Over (X2), Firm Size ( X3), Dividend Policy (Y2) affected Stock Price of 9.9%. The mediation test results showed that Dividend Policy is proven to mediate the relationship of Total Asset Turn Over and Firm Size on Stock Price, while Debt to Equity Ratio on Stock Price cannot be mediated by Dividend Policy.