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PENGARUH STRUKTUR KEPEMILIKAN TERKONSENTRASI, KEPEMILIKAN ASING, DAN UKURAN DEWAN DIREKSI TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN INDEKS LQ 45 YANG TERCATAT DI BURSA EFEK INDONESIA Niazi Nizami; A. Sakir
Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Vol 5, No 2 (2020): Mei
Publisher : Departemen Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimen.v5i2.15155

Abstract

This study aims to analyze the effect of the structure of concentrated ownership, foreign ownership, and the size of the board of directors on firm performance. Concentrated ownership is assessed using a dummy variable, which is giving a score of 1 for companies that have concentrated ownership and a score of 0 for companies that have spread share ownership, sponsored ownership by adding up the intended shares and the number of shares exchanged, the size of the directors existing with the number of the entire board directors, as well as the firm's performance obtained by the value of Return on Assets. The sampling technique uses purposive sampling technique. Data analysis technique on the LQ 45 company index published on the Indonesia Stock Exchange for period 2013-2018. Obtained from the results of a significant positive significant effect on firm performance. Foreign ownership increases a significant negative on firm performance. The size of the board of directors has a significant positive effect on firm performance
PENGENDALIAN BIAYA STRUKTUR KONSTRUKSI BETON BERTULANG DENGAN MENGGUNAKAN ANALISIS INDEKS PADA PEMBANGUNAN KALYANA RESIDENCE PALL 2 MANADO Bermula, Kerby; Tjakra, Jermias; Inkiriwang, Revo L.
JURNAL SIPIL STATIK Vol 8, No 4 (2020): JURNAL SIPIL STATIK
Publisher : JURNAL SIPIL STATIK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengelolaan anggaran biaya pada pelaksanaan satu proyek konstruksi menuntut adanya suatu sistem dan analisis dimana bisa memberikan hasil dan masukan pada tahap awal mengenai pertumbuhan biaya proyek sehingga dapat memberikan gambaran apakah proyek dapat menguntungkan pihak pelaksana atau sebaliknya. Pengendalian proyek bertujuan untuk mengendalikan proses pelaksanaan proyek sejak awal dimulainya pembangunan hingga selesainya proyek terlaksana sesuai waktu, mutu dan biaya yang telah direncanakan. Penerapan metode analisis indeks digunakan sebagai salah satu alat kendali untuk pengendalian biaya dalam pelaksanaan proyek konstruksi. Tolak ukur atau acuan pengukuran analisis indeks adalah Rencana Anggaran Biaya (RAB). Studi kasus dilakukan pada pembangunan Residence Kalyana Manado. Berdasarkan hasil evaluasi pekerjaan konstruksi minggu ke 5 dan hasil analisis minggu ke 6 sampai minggu ke 8, total pemakaian biaya atau fakta biaya dari tiap pekerjaan yang telah terlaksana sebesar Rp. 235.339.000 dari rencana biaya sebesar Rp. 270.464.080 sehingga terjadi penghematan biaya sebesar Rp. 35.125.080.- Kata Kunci: Analisis Indeks, Pengendalian, Biaya, Struktur
ANALISIS UKURAN PERUSAHAAN, STRUKTUR MODAL, NON PERFORMING LOAN (NPL), CAPITAL ADEQUACY RATIO (CAR), DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN PADA INDEKS LQ45 Nino, Yunaningsih; Murni, Sri; Tumiwa, Johan R.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 3 (2016): JE VOL. 4 NO. 3 (2016) HAL. 651 - 781
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.07 KB) | DOI: 10.35794/emba.4.3.2016.14414

Abstract

Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Struktur Modal, Non Performing Loan, Capital Adequacy Ratio, dan Return On Equity terhadap  Harga Saham Perusahan Perbankan Pada Indeks LQ45 dalam pengamatan  tahun 2011-2015. Populasi yang terdapat pada indeks LQ45 sebanyak 45 perusahaan. Sampel dari penelitian ini terdiri dari 5 (lima) perusahaan Perbankan Pada Indeks LQ45 dalam pengamatan 2011 samai dengan 2015 dengan purposive sampling sebagai metode pengambilan sampel. Data yang digunakan merupakan data sekunder dan metode analisis yang digunakan yaitu analisis regresi linier berganda, analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel terikat. Dengan uji t untuk melihat t pengaruh parsial, uji F untuk melihat pengaruh simultan dan koefisien determinasi untuk melihat kemampuan variabel bebas dalam menjelaskan variabel terikat. Hasil penelitian ini adalah Ukuran Perusahaan dan Non Performing Loan secara parsial memiliki pengaruh positif terhadap Harga Saham, sedangkan Ukuran Perusahaan, Struktur Modal, Non Performing Loan, Capital Adequacy Ratio, dan Return On Equity secara simultan memiliki pengaruh terhadap Harga Saham. Kata Kunci: Ukuran Perusahaan, Struktur Modal, Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), Return On Equity (ROE), Harga Saham.
PENGARUH STRUKTUR GOVERNANCE DAN ETNISITAS TERHADAP FEE AUDIT (STUDI PADA PERUSAHAAN YANG LISTING DI INDEKS KOMPAS 100 Wibowo, Rahmat Haryo
Jurnal Ilmiah Akuntansi dan Humanika Vol 2, No 1: EDISI DESEMBER 2012
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i1.557

Abstract

Abstrak Besar atau kecilnya fee audit menjadi perbincangan yang menarik, mengingat masih kurangnya riset mengenai faktor-faktor apa saja yang sebenarnya dapat memengaruhi besar kecilnya fee audit tersebut. Penelitian ini bertujuan untuk menguji apakah struktur governance yang diproksikan dengan independensi, ukuran, intensitas pertemuan dewan komisaris, keberadaan komite manajemen risiko serta independensi, ukuran, dan intensitas pertemuan komite audit menjadi faktor penentu besar kecilnya fee audit (professional fee). Selanjutnya penelitian ini juga menguji apakah variasi etnis pemilik perusahaan juga menjadi salah satu faktor penentu besar kecilnya fee audit, dimana etnis dipisahkan menjadi dua yaitu etnis masyarakat asli dan etnis masyarakat keturunan atau pendatang. Data yang digunakan merupakan data sekunder dari laporan keuangan perusahaan yang dipublikasikan. Jumlah perusahaan yang menjadi sampel dalam penelitian ini adalah sebanyak 78 perusahaan. Penelitian ini menggunakan teknik analsis data regresi berganda (multiple linier regression). Hasil pengujian menunjukan bahwa dari variabel-variabel yang diuji, terdapat empat variabel yang memberi pengaruh terhadap fee audit. keempat variabel tersebut antara lain dewan komisaris independen, komite manajemen risiko, komite audit independen, dan intensitas pertemuan komite audit. Kata Kunci : Dewan komisaris, komite Audit, etnisitas, fee audit   Abstract In Indonesia, the size of the audit fee to be an interesting conversation, given the lack of research on what factors that could affect the size of the audit fee. This study aimed to test whether the governance structure that is proxied to the independence, the size, the intensity of the board meeting, the existence and independence of the risk management committee, size, and intensity of audit committee meetings be the deciding factor on the size of audit fees (professional fee). Furthermore, this study also examined whether ethnic variation owner of the company also became one of the factors determining the size of the audit fee, which is separated into two ethnic ethnicity indigenous and ethnic descent communities or immigrants. The data used are secondary data from published financial statements. The number of companies that were visited in this study were as many as 78 companies. This study uses the technique of multiple regression analysis is the data (multiple linear regression). The test results showed that of the variables tested, there are four variables that influence the audit fee. four variables include an independent board of directors, risk management committee, an independent audit committee, and the intensity of audit committee meetings. Keywords: Board of Commissioners, the Audit Committee, ethnicity, audit fee
Pengaruh Struktur Modal terhadap Kinerja Perusahaan Pertanian yang terdaftar di Indeks Saham Syariah Indonesia Suradi Suradi; Rusdiawan Rusdiawan
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 2 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.482 KB) | DOI: 10.30863/al-tsarwah.v2i2.293

Abstract

This study discusses the effect of capital structure on the performance of agricultural companies listed in the Indonesian Islamic stock index. This study aims to determine how the influence of short-term debt and long-term debt (Short-term Debt and Longterm Debt) on company performance (Return on Assets, Return on Equity, Net Profit Margin). The results showed that long-term debt and short-term debt affect the company's performance, but the percentage of short-term debt and long-term debt can not be used as a measure to assess the company's performance is good or bad, because there are companies that have short and long-term debt but it is able to produce a fairly good performance, and vice versa when the short-term debt and long-term debt of the company has a high percentage does not guarantee the company will perform well. One of the things that makes the percentage of the company's capital structure does not significantly affect company performance is market share. This happened because at that time the market segmentation did not support the sale of the company's products, so the company could suffer losses (Profit Loss).
DETERMINASI STRUKTUR MODAL PERUSAHAAN DI BIDANG MANUFAKTUR YANG TERDAFTAR PADA INDEKS LQ 45 BURSA EFEK INDONESIA PERIODE 2010-2014 Rizki Juniarti
Operations Excellence: Journal of Applied Industrial Engineering Vol 6, No 2, (2014): OE Juli 2014
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract. The purpose of this study is to analyze the determination factors ofcapital structure, such as deficit, profitability and tangibility asset, and theirinfluence to the use of short term debt, long term debt and total debt, based on twoperspective namely Pecking Order Theory (POT) and Trade-off Theory (TOT).From the perspective of POT, company has a certain order to choose theirfinancing decision. The order start from internal to external financing. Thus, inPOT, deficit has positive influence to the debts while profitability and tangibilityasset have negative influences. From the perspective of TOT, debts are able toprovide advantage to offset the tax value. Thus, based on TOT, deficit,profitability and tangibility asset have positive influence to the debts. The samplesof this study are 10 manufacturing companies listed in LQ45 for minimum of fourperiods in 2010-2014 with OLS Regression as the analysis method. The resultsimplied that in terms to the use of short term debt and total debt, financingdecision of sample companies has no path suggested by POT nor TOT; however,regarding the uses of long term debt, the companies follows the path suggested byPecking Order Theory.Keywords: Deficit, Profitability, Tangibility Asset, Debts, Pecking Order Theory,Trade-off Theory
Pengaruh Struktur Modal, Profitabilitas, Ukuran Perusahaan dan Modal Intelektual Terhadap Nilai Perusahaan Pada Indeks LQ 45 Periode 2010-2017 Roma Prima; Rangga Putra Ananto^2; Muhammad Rafi
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.44

Abstract

This study aims to examine the effect of capital structure, profitability, firm size and intellectual capital towards firm value. Capital structure is proxied by Debt to Equity Ratio (DER), profitability is proxied by Return On Assets (ROA), company size is proxied by Ln from total assets, intellectual capital is proxied by Value Added Intellectual Coefficient (VAIC) and company value is proxied by Price to Book Value (PBV). The data used in this study is secondary data obtained from the company's financial statements on the LQ 45 index listed on the Indonesia Stock Exchange for the period 2010-2017. The sampling technique was carried out using purposive sampling and obtained a sample of 15 companies. The data analysis technique used was multiple linear regression analysis using SPSS version 20. The results showed that the capital structure had no effect on the value of the company, profitability had an effect on the value of the company, the size of the company did not affect the value of the company and intellectual capital did not affect the value of the company.
ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN GO PUBLIC YANG MASUK DALAM INDEKS KOMPAS 100 DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING Astohar Astohar; Dhian Andanarini Minar Savitri
Among Makarti Vol 11, No 2 (2018): AMONG MAKARTI
Publisher : Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v11i2.164

Abstract

AbstractThis research perfecting the research conducted by Hermuningsih (2013) and build structural factors that affect the value of customers who are affected by the growth opportunities and profitability either directly or through capital structure. The model is constructed by adding liquidity variable,  measured by current ratio. The variables chosen to flesh out the previous model due to the current ratio of debate still going on against the capital structure or the value of the company. The increase of the v liquidity variable expected able to fine-tune the structural model was built. Selected research objects are Kompas index 100 at Indonesia stock exchange in the period up to 2013 until 2017. Large samples are required for the research is as much as 100 companies that are consecutive – undertook to enter into Kompas Index 100 for five consecutive years – co-designer with sampling techniques using purposive non random sampling. Analysis tool used is the regression equation, i.e. first is the influence of liquidity, profitability and growth opportunities to the structure of capital. The second regression model is the influence of liquidity, growth opportunities, profitability and capital structure of the company.  The research shows the Current ratio (CR) proved to have a negative and significant effect against the capital structure. Return on equity (ROE) proved to have a positive and significant effect against the value of the company. Asset growth opportunities are not proven to have a negative and significant effect against the capital structure. Current ratio (CR) proven asset growth opportunities have a positive and significant effect against the value of the company. Capital structure (debt to equity ratio) is not proven to mediate the effect of liquidity, profitability and growth opportunities of the company. Keywords : likuiditas, growth, profitabilitas, struktur modal dan nilai perusahaan
SOKONGAN POLITIK DAN STRUKTUR MODAL PADA PERUSAHAAN SYARIAH INDEKS LQ-45 BURSA EFEK INDONESIA Ernie Hendrawaty; Kamilia Syaputra
I-Finance Journal Vol 6 No 1 (2020): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v6i1.5235

Abstract

The aim of this research was to find out the effect of political connections on the leverage of syariah and non-syariah companies in Indonesia. Politically connected companies are suspected to have higher leverage than companies that are not politically connected to syariah and non-syariah companies in Indonesia Stock Exchange Index LQ-45. The period in this research was 2014 to 2018. The samples in this research were 19 syariah companies and seven non-syariah companies. Out of 19 sharia companies, 16 were politically connected and three were without political connections. Non-syariah companies have five politically connected companies and two without political connections. Regression test result shows significant results of political connections to leverage in syariah and non-syariah companies. Political connections are considered capable of supporting companies in terms of funding.
Faktor Penentu Struktur Modal : Bukti Empiris pada Indeks IDX30 di Bursa Efek Indonesia Nur Fitriyanto; Slamet Haryono
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.017

Abstract

This study aims to examine the influence of determinants of capital structure, such as business risk, dividend payout ratio, growth opportunities, sharia compliance, non-debt tax shield, profitability and tangibility toward corporate leverage by being moderated by the size of the company. The population of this study is companies that have listed on IDX30 index, with a purposive sampling method obtained by a sample of 15 companies. This study found that profitability and non-debt tax shiled had significant negative effect, business risk and firm size had significant positive effect and dividend payout ratios and sharia compliance had a significant negative effect, while future growth opportunities and firm tangibility did not significantly influence leverage company.

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