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Liquidity: Jurnal Riset Akuntansi dan Manajemen
Published by Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
ISSN : 18295150     EISSN : 26154846     DOI : 1032546
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Liquidity adalah jurnal yang diterbitkan oleh Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian bidang akuntansi dan manajemen perusahaan terapan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 6 No 1 (2017)" : 8 Documents clear
Dividend Payout Ratio: Persoalan Free Cashflow, Debt To Equity Ratio, Kepemilikan Institutional, Investment Opportunity, Dan Kesejahteraan Karyawan Nurlis Azhar; Helmi Chaidir
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.35

Abstract

This study was conducted to examine the effect of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (Parliament) partially on manufacturing companies listed on Indonesia Stock Exchange period 2011-2015. In addition, to test the feasibility of regression model, the influence of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (DPR) simultaneously at manufacturing company listed on Bursa Indonesia Securities period 2011-2015. The population in this study are 146 manufacturing companies that have been and still listed in Indonesia Stock Exchange period 2011-2013. The sampling technique used was purposive sampling and obtained sample of 42 companies. Data analysis technique used is by using multiple linear regression test. The results showed that Free Cash Flow Ratio, no significant effect on Divident Payout Ratio (DPR). Debt Equity Ratio (DER) has a negative and significant influence on Divident Payout Ratio (DPR), Institutional Ownership has a significant positive effect on Divident Payout Ratio (DPR), Employee Welfare and Price Earning Ratio (PER) has a positive and significant influence on the Divident Payout Ratio ). Simultaneously Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) give effect to Divident Payout Ratio. The prediction ability of the five variables to the Divident Payout Ratio (DPR) is 21.3% as indicated by the adjusted R square of 0.271 while the remaining 79.7% is influenced by other factors not included in the research model.
Faktor-Faktor Yang Mempengaruhi Persepsi Dan Pemahaman Tentang Produk Pembiayaan Syariah Pada Karyawan Perbankan Syariah Di Indonesia Masriyanda Masriyanda
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.36

Abstract

Research in this paper attempts to examine the influence of knowledge about Islamic bank product, the basic principles of Islamic banking, training and religiosity to perceptions and understanding of Islamic bank financing products. Research conducted on employees in some Islamic banks in Indonesia, the banks participating in this study were Bank Muammalat Indonesia, Bank BNI Syariah, Bank BTN Syariah, Bank BRI Syariah, Bank BPD DIY sharia and Bank Sulselbar Sharia. Quantitative data were processed using SPSS 20.0 statistical software. using multiple linear regression analysis. The results illustrate that the knowledge of Islamic bank products and training influence the perception and understanding of Islamic bank financing products. While the basic principles of Islamic banking and religiosity have no influence on perception and understanding of Islamic bank financing products.
Penyajian Pendapatan Komprehensif Lain Dan Komponennya Pada Industri Keuangan Yudy Dwi Santoso; Nurmala Ahmar; JMV Mulyadi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.37

Abstract

This research was conducted with the aim to analyze the presentation of the components of other comprehensive income / other comprehensive income (OCI) after IFRS implementation in the industrial sector of financial that is listed in the Indonesia Stock Exchange in 2012-2015. The sample in this research is 91 financial sector companies. The finance industry has 5 sub-sectors such as banking sub-sector, sub-sector financial institution sub sector, securities company sub sector, insurance sub sector and other sub sector. Analysis techniques in the study using cross tabulation analysis and the difference test was done by Cramer V test because of its nominal nature. Testing does not require the assumption of normality because it belongs to the nonparametric statistical group. The results of the hypothesis testing of the financial industry sector proved that the foreign exchange component, available for sale securities, hedge funds and associtions were found to be different, while the components of employee benefits and revaluation of assets were not found in the income statement and other comprehensive income.
Analisis Pembiayaan Konsumtif Riil Pada Bank Syariah Di Indonesia Rizky Maulana Pribadi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.38

Abstract

The objective of this research study is to study there is positive influence of Gross Domestic Product/GDP Real and Consumer Price Index of Financing Real, investigate the determinants of real financing consumtive at Islamic Bank in Indonesia and how the determinants change the real financing consumtive at Islamic Bank in Indonesia in period 2011-2016. The result show that the respond of Consumer Price Index/CPI, GDP Real, and it could be seen from its size which are 3.118983, 1.601941, 0.397987. From the result, it can be concluded that Real Financing Consumtive is influenced by IHK, GDP Real, and Real Financing Consumtive.
Incentives Compatible Constraints Pada Pembiayaan Mudharabah Bank Nagari Syariah Yeni Oktaviani
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.39

Abstract

The realization of mudharabah financing in sharia banks is low than murabahah financing due to the high risk of moral hazard. This study proves that moral hazard risk of mudharabah financing can be reduced by incentive compatible constraints as risk mitigation. The findings of this study indicate that high moral hazard risk in mudharabah financing in Bank Nagari Shariah can be reduced by establishing several covenants at the beginning of the contract. Incentive compatible constraints were introduced by John R. Pressley and Session as the asymmetric risk mitigation of moral hazard information. The Nagari Bank Shariah identifies the moral hazard risk caused by internal and external factors of the bank, so that risk mitigation is also done internally and externally. Incentive compatible constraints as a mitigation of moral hazard risk and effective to reduce the occurrence of moral hazard risk for cooperative and institutional customers. The data mining process uses structured interviews with financing analysts and sharia risk management team of Bank Nagari Syariah. Documentation of bank financial statements, implementation guidelines of sharia financing and sustainability report 2014. The data obtained then analyzed by qualitative approach. Data analysis technique is done descriptively qualitative with incentive compatible constraints as an analytical tool.
Keahlian, Indepedensi, Kepatuhan Pada Kode Etik, Motivasi, Dan Kualitas Auditor Pada Inspektorat Pengawasan Keuangan Daerah Kabupaten Bogor Amin Mangamis
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.40

Abstract

The research objective to identify, analyze and obtain empirical evidence on the Influence of expertise, independence, adherence to a code of ethics and motivation partially and simultaneously to the quality of auditors on Financial Oversight Inspectorate Bogor regency. The method used was survey by using instrument in the form of a questionnaire with Likert scale model. The population in this study were all officers of Regional Financial Oversight Inspectorate Bogor District who participated in the task of inspection, as many as 60 people. From the research results obtained: Skills significant effect on the quality of auditors. The independence of a significant effect on the quality of auditors. Compliance with the code of conduct a significant effect on the quality of auditors. Motivation significant effect on the quality of auditors. Expertise, Independence, Compliance with the code of ethics and motivation simultaneous effect on the quality of the auditor, the better the expertise plus good independence and has adherence to a code of ethics, the better the quality auditor.
Keputusan Pembelian Konsumen Pada Online Store Roosita Meilani Dewi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.41

Abstract

This study aims to analyze factors that affect consumer buying at online store. The data used in the research are primary data. The samples in this research consists of 100 respondents with the number of variables examined are 8 (eight) variables which consists of Cultures (X1), Social (X2), Personal (X3), Psychology (X4), Products (X5), Price (X6), Distribution (X7), Promotion (X8), and 38 items statement. Sampling technique used was convinience sampling. Methods of research carried out by using factor analysis, which aims to summarize or reduce the overall observation variables into several variables or new dimension, but variable or new dimension which is formed still present the main variables. The research found that these data provide the validity and reliability test results for factor analysis. Test results show that factor analysis of 8 (eight) variables there is only 1 (one) feasible factor, namely cultural factor. This shows that cultural factor is most dominant factor influencing purchase decisions it the online store. 75.73% variance was explained by factor that formed.
Pengaruh Iklan Berdasarkan Konsep AIDA Terhadap Keputusan Pembelian Sabun Mandi Lifeboy (Studi Kasus Pada Warga Depok-Jawa Barat) Nurmin Arianto
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.42

Abstract

This study aims to determine the influence of attention, interest, desire, action against the decision of the purchase. And influence together. This research was conducted on the residents of the city of Depok in with incidental sampling technique. Research methods associative quantitative. By using data analysis testing instrument, the classical assumption test and multiple linear regression. From the results of the research variables, namely attention, interest, desire and action has significant influence on purchasing decisions either partially or together. And the most influential variable on purchasing decisions is the desire.

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