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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN : KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING Rochmah, Siti Ainur; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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The purposes of this research are 1) to find out the significant influence of liquidity, leverage andprofitability to the firm value; 2) to find out the influence of dividend policy in the correlation of liquidity,leverage and profitability to the firm value.Population is allreal estate and property companies which are listedin Indonesia Stock Exchange in 2011-2014 periods. The sample collection technique has been done by usingpurposive sampling method, therefore 18 real estate dan property companies. The data analysis technique hasbeen carried out by using Moderated Regression Analysis and hypothesis test has been done by using SPSS 20version. Based on the hypothesis result test shows that; 1) Liquidity does not have any significant influence butpositive to the firm value, 2) dividend policy does not have any significant to moderate the liquidity influence tothe firm value, 3) Leverage has significant negative influence to the firm value, 4) dividend policy is significantlyable to moderate the leverage influence to the firm value, 5) Profitability has significant positive influence to thefirm value, 6) dividend policy is significantly moderate the profitability influence to the firm value.Keywords: Liquidity, leverage, profitability, dividend policy, firm value.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Setiawan, Yudha Dwi Adi; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
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One of the important objectives of the establishment of a company is to improve the welfare of the owner or the stockholders, or maximizing the welfare of the stockholders by improving the performance of the company. The improvement of the performance of the company can be achieved if the company can operate by the achieving the determined profit. On the other hand, the manager as the administrator of the company has different objectives particularly in improving the individual achievement and the compensation which will be accepted. If the manager of the company conducts an action by ignoring the interests of investors then it will cause the collapse of the expectations of investors about returns of investment which has been invested by them. The samples are 24 manufacturing companies which have been selected by using purposive sampling which are listed in Indonesia Stock Exchange in 2010-2012 periods. The multiple linear regressions analysis method is used as the analysis technique. The result of this research describes that the research regressions model has met the classic assumption test which means that this regressions model is that the regression model is free from heteroscedasticity, multicolinearity, and autocorrelation, and the generated data has been distributed normally. The multiple linear regressions describes that the independent board of commissioners have significant influence to the performance of the company, the board of directors have significant influence to the performance of the company, the institutional ownership has significant influence to the performance of the company, the managerial ownership has significant and negative influence to performance of the company.Keywords: The Independent Board of Commisioners, the Size of the Board of Directors, The Institutional Ownership, The Managerial Ownership and the Performance of the Company.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PRODUKTIVITAS DAN NILAI PERUSAHAN PADA PERUSAHAN PERBANKAN Adhitama, Muhammad Yusuf; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTIntellectual capital is a concept in assessing the financial performance that has developed rapidly in recent years. Currently there are some companies which have not reported the occurrence of intangible asset such as intellectual capital particularly human capital which has contribution in creating competitive advantage in winning a very competitive competition. This purpose of this research is to examine the influence of intellectual capital to the productivity and the firm value. The population is all banking companies. The samples have been selected by using purposive sampling technique so 21 banking companies which have met criteria have been selected as samples. The analysis technique has been done by using simple linear regression equation analysis. The result of the examination shows that intellectual capital give positive influence to the productivity. This means that the enhancement of intellectual capital can benefit the company and become the potential element in enhancing the company productivity. The result of the test shows that intellectual capital give positive influence to the firm value. This can be possible because of the intellectual capital which has been allocated by the company is getting large, so it can increase the firm value.Keywords: intellectual capital, productivity, firm value.
PENGARUH RASIO AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGES Sodiq, Arif Mahfud; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
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The purpose of this research is to find out the influence of account receivable turnover, inventory turnover, fixed asset turnover, total assets turnover and sales growth both simultaneous and partial to the profitability (ROA). The samples are food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2013 periods. 10 companies have been selected as samples. These samples have been selected by using purposive sampling. The multiple linear regressions is used as the data analysis technique. The hypothesis test has been done by using t-test to examine the regressions coefficient of each variable. The significance test has been carried out by using F test to examine the suitability of independent variable to the profitability variable with 5% level of significance. Based on the result of the data analysis of t-test, it can be concluded that the account receivable turnover, inventory turnover, fixed asset turnover, total asset turnover and sales growth do not have any significant influence to the Profitability (ROA) whereas fixed asset turnover give significant influence to the Profitability (ROA).Keywords: Account Receivables Turnover, Inventory Turnover, Asset Turnover, Sales Growth, and Profitability (ROA).
PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PROFITABILITAS DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Andika, Aries Prasetyo; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to find out the influence of assets structure, firm size, profitability and business risk to the capital structure of the banking companies which are listed in the IDX in 2011-2014 periods. In running the business, company has important aspects. One of the important aspects is financial aspectin which the financial aspect has important role about the decision making related to the capital of the company. The company can select the combination of right financing sources in order to be able to provide the optimal profit. The samplesare 14 banking companies which are listed in Indonesia Stock Exchange (IDX) and they have been selected by using purposive sampling technique. The analysis technique has been done by using multiple regressionsand classic assumption test which consists of normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test. Meanwhile the hypothesis test has been done by using goodness of fit test and t test with SPSS program 21 version. Based on this result of multiple regressions analysis with the significance level 5%, this research shows that the assets structure has negative influence to the capital structure; meanwhile firm size, profitability and business risk have positive influence to the capital structure.Keywords: profitability, firm size, business risk, assets structure capital structure.
PENGARUH INFLASI, RETURN PASAR, DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM Waskito, Bima Satriya; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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Indicators of micro and macro economy have influence to the capital market in general and stocks inparticular. The indicator of macro economy e.g. inflation has negative influence to the stock return, the conditionof stock market, condition of stock market or market return has positive influence to the stock return. Theindicator of micro economy for instance, Price Earnings Ratio (PER) has positive influence to the stock return.This research studies about the influence of indicators of macro and micro economy i.e. inflation rates, marketreturn, and Price Earnings Ratio (PER) to the stock return at LQ45 Companies which are listed in IndonesiaStock Exchange (IDX). This research applies secondary data. The sample collection has been done by usingpurposive sampling method. The sample has been done by using seventeen LQ45 companies in 2012-2014periods. The data has been retrieved from Journal of Bank Indonesia, Financial Economics Statistics Indonesia(SEKI) and IDX Monthly Statistics. The analysis technique has been done by using multiple linear regressionsanalysis. The result of this research shows that inflation (LIF) has significant and negative influence to the stockreturn. Meanwhile, Price Earnings Ratio (PER) does not have any significant but positive influence to the stockreturn.Keywords: Inflation (ILF), Market Return (REP), Price Earning Ratio (PER), Stock Return.
ANALISIS KINERJA KEUANGAN PT ANEKA TAMBANG Tbk SEBELUM DAN SESUDAH AKUISISI Ratnasari, Dita; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
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The purpose of this research is to test whether there is a significant different on financial performance of PT Aneka Tambang Tbk before and after the acquisition. The financial performance is measured by using the nine financial ratios i.e.: current ratio, quick ratio, fixed assets turnover, total assets turnover, debt to asset ratio, debt to equity, net profit margin, return on assets and return on equity. This research is a case study research which focuses on PT Aneka Tambang Tbk which has conducted the acquisition in 2011. The financial statements which will be studied start from 2009 to 2013 periods. The paired samples t-test is used as the data analysis. The result of the research shows that the observation periods on the financial ratios 2 years before the acquisition and 2 years after the acquisition do not make any expected synergy since there is no significant different.Keywords: Acquisition, Financial Performance, Financial Performance.
PENGARUH PERPUTARAN PIUTANG DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN KIMIA Purnamasari, Diah Ayu; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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The purpose of this research is to find out the influence of account receivable turnover and firm size to the profitability, to find out the efficiency in managing account receivable and to increase the profitability of the company. 10 companies have been selected as samples with the observation period from 2011 to 2013 (3 years), so the total data that has been selected as samples are 30 firm year. The multiple regressions equation is used in this research in order to find out the independent variables which have influence to the dependent variable. The analysis has been carried out by using the SPSS 16 software. Based on the result of multiple regressions analysis with the significance level of 5%, thus this research shows that i.e.: (1).H1 which is the influence of firm size to the profitability with its significance level is 0.047 can be accepted since the value of t count is 1.909 which shows the positive direction; (2). H2 which is the influence of account receivable turnover to the profitability with its significance level is 0.044 can be accepted since the value of t count is 2.114 which shows the positive direction.Keywords: Profitability, Firm Size, and Account Receivable Turnover.
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP REAKSI INVESTOR Rosida, Alisa; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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The purpose of this research is to analyze how the influence of company financial performance which is focused on return on investment (ROI), return on equity (ROE), net profit margin (NPM), earnings per share (EPS), price book value (PBV) and firm size to the abnormal return. The population is the property and real estate companies which are listed in Indonesia Stock Exchange in 2011-2014 periods, these companies have been selected by using purposive sampling and it is based on the determined criteria, so 17 companies have been selected as samples. The analysis method has been done by using multiple linear regressions analysis, hypothesis test i.e. coefficient determination, F test, t test. Based on the result of multiple regressions analysis and the t test with the significance level is 5% so the result of the result shows that partially the financial performance (return on investment (ROI), return on equity (ROE), earning per share (EPS), price book value (PBV) and firm size have significant influence to the abnormal return. Meanwhile, the financial performance (net profit margin NPM) does not have any significant influence to the abnormal return. It indicates that investors always perform analysis in making investment decision in order to obtain more accurate data in conducting investment which has been done by conducting technical and fundamental analysis. Therefore, the financial performance becomes one of the considerations for prospective investors to invest their capital. Keywords: Financial Performance, Firm Size, Abnormal Return.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR Indarti, Tia Sri; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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Information related with the condition and financial performance or even the management performance is required by investors or business practitioners and the government in order to make economic decision. Consideration from various factors generally uses analysis as one of the ways to test whether the information which has been provided have benefits and can give prediction of the condition of the company in the future. The samples are 72 manufacturing companies which are listed in Indonesia Stock Exchange and these companies have been selected by using purposive sampling. The audit financial statement data has been obtained from the Indo-Exchange file. The hypothesis test has been done by using logistic regressions analysis in order to test the influence of operation leverage, profitability, firm size, firm age to the income smoothing are used as the hypothesis test. The classic assumption tests of the research model is the normality test to shows that the model in the research shows an abnormal result which means that the model can be analyzed by using the logistic regressions. Meanwhile, the multicolinearity test, the heteroscedasticity test, and the autocorrelation test do not have any problem. The result of this research shows that financial leverage does not have any positive influence to the income smoothing, profitability does not have any negative influence to the income smoothing, the firm size does not have any positive influence to the income smoothing and the firm company does have any negative influence to the income smoothing.Keywords: Income Smoothing, Operation Leverage, Profitability, Firm Size, Firm age
Co-Authors Alisa Rosida, Alisa Aries Prasetyo Andika, Aries Prasetyo Bima Satriya Waskito, Bima Satriya Deviana, Novia Diah Ayu Purnamasari Dita Ratnasari, Dita Idris Efendi, Idris Indarti, Tia Sri Muhammad Yusuf Adhitama, Muhammad Yusuf Permana, R. Aldiansyah Eka Siti Ainur Rochmah, Siti Ainur Sodiq, Arif Mahfud Trisnabudi, Ardian Noor Yudha Dwi Adi Setiawan, Yudha Dwi Adi Zahroh, Fatimatus