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<![CDATA[PENGARUH LEVERAGE, SIZE, LIKUIDITAS, ARUS KAS OPERASI TERHADAP REVALUASI ASET TETAP ]]>
<![CDATA[Dian Firmansyah]]>;
<![CDATA[Nurmala Ahmar]]>;
<![CDATA[Jmv Mulyadi]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Bisnis Vol 3, No 1 (2017): Jurnal Ilmiah Manajemen dan Bisnis ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/jimb.v3i1.3541
<![CDATA[The aim of this study are to prove empirically the effect of leverage, size, liquidity andoperating cash flows of the fixed asset revaluation. The research is using sample from allnon financial companies, which doing revaluation asset during 2012-2015 throughregistered company in Indonesian Stock Exchange by upward revaluation category. Thisresearch is using Path analysis (PLS) without requiring the classical assumption test andnormality. The results showed that the leverage effect on the revaluation of fixedassets, itis proved that high leverage is reason for the company to decided doing the revaluation offixed assets, the large company is tend want to show decrease the earnings report toreduce the political cost, assets revaluation would caused recalculate value ofdepreciation to increase expense and to reduce company profits. Cash flow operationaffected the revaluation of fixed assets to company needs to be able to paid obligationsand assets revaluations required a large fund for appraisal services, audit fee and taxfinal payment. Whereas, for the liquidity is found did not effect to fixed asset revaluation,hight cost to assets revaluation and low liquidity is not reason for the company to choosethe revaluation model. In during four years of research found that the asset revaluationmodel which reported in Other comprehensive income is growing and expected to makethe financial report advantages and high quality increase through reported by fair valuein the financial report.]]>
<![CDATA[DETERMINAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH 2016 - 2018) ]]>
<![CDATA[APRILLIA .]]>;
<![CDATA[JMV MULYADI]]>;
<![CDATA[NURMALA AHMAR]]>
<![CDATA[ JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[The purpose of this study is to test empirical evidence related to the analysis of return on asset (ROA), Curent Ratio (CR),Debt to Equity Ratio (DER) and Earning Per Share (EPS) relationships to manufacturing companies incorporated in theIndonesia Sharia Stock Index (ISSI) on the Indonesia Stock Exchange for the period 2016-2018. The necessary datacollection method is collected using documentation techniques (desk research), with a sample number of 32 companies. Thedata analyzed in the study was compiled from the company's annual reports and financial statements. The analyticaltechniques used are descriptive analysis and panel data with SPSS programs. The results showed that curent ratio (CR),and debt to equity ratio (DER) have a positive and significant effect on stock returns, return on assets (ROA) and earningsper share (EPS) have no effect on stock returns.]]>
<![CDATA[PENGARUH PROFESIONALISME, KOMPETENSI, PERAN WHISTLEBLOWER DAN PENGALAMAN TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN PADA KEMENTERIAN KETENAGAKERJAAN RI ]]>
<![CDATA[LUTHFIANA MEYDA KUSUMA]]>;
<![CDATA[NURMALA AHMAR]]>;
<![CDATA[JMV MULYADI]]>
<![CDATA[ JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[This research aims to analyze the influence of Professionalism, Competence, The Role of Whistleblowers, Experience on theAbility of Auditors in Detecting Fraud (Fraud). The study used a sample of internal auditors of the Inspectorate General of theMinistry of Manpower. The number of internal auditors sampled in this study amounted to 71 people, the data analysismethod used in this study is a descriptive statatistic analysis method, data quality test, classical assumption test andhypothesis test whose calculations are carried out using SPSS. Hypotheses in this study were tested using multipleregression analysis. The results showed that Professionalism, The Role of Whistleblowers, Experience had a significant andpositive effect on the Auditor's Ability to Detect Fraud. While competence has no effect on the ability of auditors in detectingfraud.]]>
<![CDATA[PENGARUH ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA), ARUS KAS OPERASI DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM (STUDI KASUS PADA PERUSAHAAN INDEKS LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA) ]]>
<![CDATA[FEVIN ANDRYANTO]]>;
<![CDATA[WIDARTO RACHBINI]]>;
<![CDATA[JMV MULYADI]]>
<![CDATA[ JURNAL ILMIAH KOHESI Vol 5 No 4 (2021): JURNAL ILMIAH KOHESI ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[This study aims to examine empirical evidence related to the analysis of the relationship between Economic Value Added(EVA), Market Value Added (MVA), Operating Cash Flow Earning Per Share (EPS) on Stock Returns in LQ 45 IndexCompanies listed on the Indonesia Stock Exchange for the period 2012 -2016.. Methods for collecting the required data werecollected using documentation techniques (desk research), with a total sample of 20 companies. The data analyzed in thisstudy were compiled from annual reports and company financial statements. The analytical technique used is descriptiveanalysis and panel data with the Eviews 9 program. The results show that Economic Value Added (EVA) and Market ValueAdded (MVA) have a positive and significant effect on Stock Returns, Operating Cash Flow (AKO) and Earning Per Share( EPS) has no effect on stock returns.]]>
<![CDATA[ANALISIS DETERMINAN TERHADAP PERSISTENSI LABA PADA PERUSAHAAN JASA DI BEI ]]>
<![CDATA[Feni Marnilin]]>;
<![CDATA[JMV Mulyadi]]>;
<![CDATA[Darmansyah Darmansyah]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol 2, No 2 (2016): JURNAL LENTERA AKUNTANSI ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrakt.v2i2.202
<![CDATA[ABSTRACT This research to know determinant analysis of earnings persistence in the service company's (trade service and investment sectors) on the Indonesia stock exchange (idx) either partially or simultaneous. The samples used in the study using a purposive sampling methods i.e. financial statements services company's annual Trade in services and Investment in 2010 to 2014 as many as 27 of the company.The results of this study indicate that the variable cash Flow operating, the difference between the accounting Profit with Profit fiscal, Debt Levels and the simultaneous effect on Persistence. While partially cash flow operating of effect variables significantly to the Persistence of profit, variable is the difference between Accounting Profit with Fiscal Earnings do not affect significantly to earnings, and Persistence for variable Rate Debt is effect significantly to Earnings Persistence. Keyword: Cash Flow Operating, The difference between the Accounting Profit with Profit Fiscal, Debt Levels and Earnings Persistence.]]>
<![CDATA[DETERMINAN NILAI PERUSAHAAN PUBLIK DI INDONESIA DAN MALAYSIA DENGAN KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Aulia Lathifa]]>;
<![CDATA[Nurmala Ahmar]]>;
<![CDATA[JMV. Mulyadi]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol 3, No 2 (2018): JURNAL LENTERA AKUNTANSI ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrakt.v3i2.240
<![CDATA[Abstract Firm value is one the management's standard in managing the business. This study examines effect of financial factors such as profitability proxied by ROA, ROE, NPM, solvency proxied with DAR, DER, Institutional Ownership as moderator and the impact to firm value proxied by PBV in Indonesia and Malaysia for 2012 to 2016. Sampling used consisting of 51 companies, 26 companies from Indonesia and 25 companies from Malaysia for 5 years observation with total data 255 samples. Analytical technique using WarpPLS 6.0 and difference test using Multi Group analysis. Result shows profitability have significant positive effect to firm value in Indonesia, whereas in Malaysia has not effect to firm value. Solvency shows do not affects for both countries. Institutional ownership has significant positive effect in Indonesia nevertheless has no effect in Malaysia. Institutions found not able to moderate the effect of profitability and solvency in Indonesia, contrary result in Malaysia are found as pure to moderate effect of profitability to firm value and be a homologer to moderate effect of solvency to firm value. Different test effect shows there’s a significant difference effect of profitability to firm value in both countries whereas there is no difference effect of solvency to firm value.]]>
<![CDATA[The DETERMINAN NILAI PERUSAHAAN DAN PERAN PEMEDIASI STRUKTUR MODAL DI LIMA NEGARA ASEAN ]]>
<![CDATA[Muhammad Zacky]]>;
<![CDATA[Nurmala Ahmar]]>;
<![CDATA[JMV Mulyadi]]>
<![CDATA[ Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[STIM LASHARAN JAYA MAKASSAR ]]>
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<![CDATA[The purpose of this study is to determine the determinants of firm value and the role of mediating capital structure in five ASEAN countries. Objects in this study were companies listed on the stock exchanges in Indonesia, Cambodia, Laos, Malaysia and the Philippines in 2014 - 2016. The sampling method used in this study was purposive sampling, resulting in 97 companies. The collected data were analyzed using descriptive and statistical analysis techniques, using the WarpPLS 6.0 and SPSS version 24 programs. The results showed that the profitability and growth opportunity variables affected the capital structure, while the dividend policy had no effect. Variable profitability, dividend policy and capital structure affect the value of the company, while growth opportunity does not affect. Profitability of firm value through capital structure results in partial mediation, growth opportunity on firm value through capital structure produces full mediation and dividend policy on firm value through capital structure produces no mediation. It is recommended for further research to increase the number of respondents, the sample of the company under study, and the indicators of each variable]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN PROPERTI DALAM INDEKS SAHAM SYARIAH INDONESIA ]]>
<![CDATA[Angga Prasetia]]>;
<![CDATA[Nurmala Ahmar]]>;
<![CDATA[JMV Mulyadi]]>;
<![CDATA[Suyanto Suyanto]]>
<![CDATA[ Jurnal Manajemen Kewirausahaan Vol 17, No 2 (2020): JMK EDISI DESEMBER 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta ]]>
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DOI: 10.33370/jmk.v17i2.464
<![CDATA[Studi ini bertujuan untuk meneliti sejauh mana rasio keuangan mempengaruhi return saham pada perusahaan properti, real estate, dan building contruction yang memiliki saham berbasis syariah dan tergabung dalam Indeks Saham Syariah Indonesia (ISSI) di Bursa Efek Indonesia periode 2016-2018. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan pengujian hipotesis menggunakan analisis regresi berganda dengan variabel current ratio, total asset turnover, price earning ratio, dan debt to equity ratio sebagai variabel independen. Hasil penelitian selama tiga tahun diperoleh hasil yang signifikan pada tingkat signifikansi pada kedua variabel independen tersebut terhadap varabel dependennya. Kontribusi penelitian ini adalah pembahasan hasil penelitian yang berbeda dengan hasil penelitian terdahulu dan teori yang terkait. Kata kunci: Current Ratio; Debt to Equity Ratio; Price Earning Ratio, Return Saham; Total Asset Turnover]]>
<![CDATA[Determinasi Karakteristik Keuangan Terhadap Nilai Perusahaan Dengan Moderasi Financial Literacy Pada Perusahaan LQ45 Di BEI ]]>
<![CDATA[Dona Valida Nurhidayati]]>;
<![CDATA[Syahril Djaddang]]>;
<![CDATA[JMV Mulyadi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i2.760
<![CDATA[ABSTRAK Banyak penelitian sebelumnya tentang nilai perusabaan dengan faktor faktor yang mempengaruhi nilai perusahaan. Dari penelitian yang sudah ada, terdapat basil penelitian yang berbeda-beda. Untuk menguji dan menganalisis pengaruh struktur modal terhadap nilai perusahaan. Tujuan penelitian ini adalah (1) Untuk menguji dan menganalisis pengaruh struktur modal terhadap nilai perusahaan yang dimoderasi oleh financial literacy. (2) Untuk menguji dan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan. (3) Untuk menguji dan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan yang dimoderasi oleh financial literacy. (4) Untuk menguji dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan. Dan (5) Untuk menguji dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan yang dimoderasi oleh financial literacy. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dari perusahaan yang terdaftar di LQ45. Data yang digunakan adalah data laporan keuangan tahunan untuk periode 2012 - 2016. Sumber data yang digunakan ini diperoleh melalui Indonesia Capital Market Directory (ICMD) dan dari penelusuran internet di http//www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di LQ45 tahun 2012 - 2016. Metode pengambilan sampel dalam penelitian ini menggunakan sistem non random sampling (nonprobability sampling) yaitu menggunakan purposive sampling. Dalam penelitian ini, peneliti menggunakan judgement sampling dikarenakan sampel yang akan digunakan dalam penelitian ini harus memenuhi beberapa kriteria. Data dianalisis menggunaka analisis regresi. Hasil dari penelitian ini menunjukkan bahwa struktur modal berpengaruh terhadap nilai perusahaan, kebijakan dividen tidak berpengaruh terhadap nilai perusahaan, Profitabilitas berpengaruh signifikan terhadap nilai pemsahaan tetapi financial literacy tidak terbukti memoderasi pengaruh profitabilitas terhadapnilaiperusahaan.]]>
<![CDATA[EFISIENSI PERUSAHAAN MANUFAKTUR DENGAN DATA ENVELOPMENT ANALYSIS ]]>
<![CDATA[Rinti Dwijayantie]]>;
<![CDATA[JMV Mulyadi]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v8i2.5763
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menganalisis efisiensi perusahaan manufaktur studi pada sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan pendekatan production approach dan profit approach. Teknik pengambilan sampel menggunakan teknik purposive sampling, diperoleh sebanyak 26 perusahaan sebagai sampel penelitian dengan menggunakan data laporan keuangan tahunan periode 2016 - 2021. Metode penelitian menggunakan pendekatan Data Envelopment Analysis yang diukur menggunakan program MaxDEA 8. Hasil penelitian menggunakan production approach menunjukkan bahwa terdapat 8 perusahaan yang sudah efisien dan 18 perusahaan masih mengalami inefisiensi. Sedangkan hasil penelitian menggunakan profit approach menunjukkan hanya 1 perusahaan yang sudah efisien dan 25 perusahaan masih mengalami inefisiensi. Penyebab perusahaan mengalami inefisiensi diantaranya adalah pengelolaan dan pemanfaatan total aset dan total ekuitas yang belum maksimal, masih besarnya HPP dan beban penjualan serta beban operasional lainnya. Agar perusahaan dapat mencapai tingkat efisiensi maksimal, perusahaan perlu melakukan potential improvement dengan memaksimalkan pemanfaatan dan pengelolaan total aset dan total ekuitas, serta menekan beban-beban produksi langsung maupun tidak langsung. ABSTRACTThis study aims to analyze the efficiency of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange with production approach and profit approach. The sampling technique used in this study is purposive sampling technique, which is obtained 26 companies as research samples using primary data on the annual financial statements for the 2016 to 2021. The research method used a quantitative method with a Data Envelopment Analysis approach that was measured using the MaxDEA 8 program. The results show production approach shows that there are 8 companies that had efficiency and the others 18 companies are still experiencing inefficiency. The results of the research using the profit approach show that only 1 company is efficient and the others 25 companies are still experiencing inefficiency. The causes of inefficiency in several companies are the management of total assets and equity has not been maximized, and the amount cost of good sold, selling expenses, and other expenses. In order, to achieve the maximum level of efficiency, companies need to make potential improvements by maximizing the utilization and management of total assets and total equity, as well as suppressing direct and indirect production costs.]]>
