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Jurnal Equity

equity
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Published by Universitas Pembangunan Nasional Veteran Jakarta

ISSN : 02168545 EISSN : - DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal EQUITY mempublikasikan hasil penelitian dibidang ilmu akuntansi.

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "Vol 18 No 2 (2015): EQUITY" : 7 Documents clear

PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Rachman, Heddy Arif; Nopiyanti, Anita
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

The purpose of this study was to examine the influence of probability, leverage, and company size to corporate social responsibility disclousure. The independent variables in this study is probability, leverage, and company size. The dependent variable in this study is the corporate social responsibility disclousure, with years of research for 2010-2013. The sample in this study is mining companies that go public in Indonesia Stock Exchange (BEI) and have reported the corporate social responsibility disclosure activities. There are 36 samples by purposive sampling method. This study uses multiple linear regression analysis. The results showed that there was no significant relationship between profitability and leverage on the disclosure of corporate social responsibility. Instead, there is a significant influence in the presence of company size on disclosure of corporate socialresponsibility.

IMPLIKASI KINERJA DAN INDEPENDENSI DEWAN DIREKSI TERHADAP KECENDERUNGAN PERUBAHAN STRATEGI PERUSAHAAN Samin, Samin; Wijaya, Satria Yudhia
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study examined the implications of the firm financial performance and composition of indepedencies the board of directors tendency to change strategy. Firm financial performance parameters used in this research include : total assets, profitability, and leverage, while measuring changes in the company’s strategy is the implementation of low cost and differentiation. The sample of this research consisted of 26 companies in the Indonesia Stock Market with the data period 2009-2012. Hypothesis testing techniques using logistic regression. When company suffered in poor performance become possible change of the board of directors. Company will replace the director with independent directors. These changes are believed to change the company’s strategy. The result showed a significant relationship between the independence of the board of directors with financial performance ((r = 0.311, p = 0.025) that the high performance associated with the independence of the board of directors. Result for logistic regression is that the predictions sign on IND_BOD is ppropriate that the presence of independent directors lead chages into a differentiation strategy. However this is not statistically ignificant.

PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR Krisnawati, Eka; Miftah, Munasiron
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study aimed to examine the effect of Dividend Policy, Policy Liabilities and Profitability of Company Value of the companies listed in Indonesia Stock Exchange period 2011 to 2014. The population in this study a number of 60 companies listed in Indonesia Stock Exchange. Data obtained from financial statements 2011 to 2014 that has been published. Obtained a total sample of 15 companies. The analysis technique used is multiple linear regression and hypothesis testing with constant 5%.In this study occur existing data were not normally distributed, this is due to some extreme values that look very different from the value of other observations. Of the 60 samples of existing research, as many as 24 sample company data should be eliminated (outlier data). It is intended to dispose of the data extremes can cause data distribution becomes normal, so that the data is left as many as 36 samples were used.The results showed that the dividend policy has no significant effect on the value of the company, debt policy does not significantly influence the company's value and profitability significantly influence the value of the company. The coefficient of determination R square indicates 0,073 or 7,3% of explaining that the variable is explained by the variable company value and dividend policy, policy liability and profitability the remaining 92,7% is explained by other variables.

PENGARUH UKURAN DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY Akbar, Jordy Pamungkas; Taufiq, Eindye; Murtatik, Sri
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study was conducted to examine the effect of variable Board Of Commissioner and Profitability On Corporate Social Responsibility. The population in this study amounted to 39 mining companies go public registered on the Indonesia Stock Exchange during 2009 to 2013. Samples were obtained in this study of 10 companies selected with a three years observation period by purposive sampling method. The data obtained from the company’s annual report published. The analysis technique used in this study is a multiple linear regression and hypothesis testing using the classical assumption test , t - and F - statistics with a significance level of 5%. The results showed that all the independent variables that Board Of Commissioner and Profitability proved to be a significant on Corporate Social Responsibility.

ANALISA PERAN MODERASI AUDIT TENURE DALAM HUBUNGAN ANTARA ORIENTASI KESALAHAN INDIVIDU DAN IKLIM KESALAHAN ORGANISASI TERHADAP PENANGANAN KESALAHAN PADA AUDITOR INSPEKTORAT KEMENTERIAN DI INDONESIA Mintoyuwono, Danang
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

The auditor’s error handling strategy as auditor behavior after detecting an auditee’s error has significant impact on repeat error finding especially unintentional errors. The purpose of this study was to investigate factor determining error management as auditor error handling strategy from organizational and individual aspect also investigate moderation role of audit tenure. 103 government auditor involve in this study as respondent collecting via convenience sampling, with linear regression and interaction moderated regression as data analysis method. Result of this study shows both organizations’ error climate and person’s individual error orientation has positive significant impact on error management as auditor error handling strategy otherwise moderation of audit tenure have no empirical evidence. Thus error management is conducting by auditor in an open climate organization with greater person’s individualerror orientation.

UNDER/OVER HARGA PASAR SAHAM BBNI TERHADAP NILAI PERUSAHAAN Simorangkir, Panubut
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study was conducted to determine whether the company's performance BBNI reflected in the market price of its shares. An assessment of the share price calculated by the method BBNI Discounted Earnings Approach. The approach used is the analysis of top-down where the approach begins with a macroeconomic analysis, industry analysis and then proceed with the analysis of the company, analysis of financial projections for the next few years and then analyzes the determination of the intrinsic value of the company with a variety of basic assumptions gained through the process of collecting the data secondary. Based on the results of the calculation of the valuation by Discounted Earnings Approach at the end of 2014 should BBNI stock price of Rp 6.653, while in reality the closing price at the end of 2014 amounted to Rp 6.100, which means that the undervalued share price. Price estimasian of valuation calculations with Discounted Earnings Approach indicates that BBNI share intrinsic value at the end of 2015 should be in the range of Rp. 8.654

PENGARUH FIRM SIZE, DEBT RATIO DAN CAPITAL ADEQUACY RATIO TERHADAP PROFITABILITAS Suryati, Diah; Yetti, Fitri
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study examind the effect of firm size, debt ratio and capital adequacy ratio in the banking companies listed in Indonesia Stock Exchange (IDX) during 2011 - 2014. The methodology in this research is descriptive quantitative by using multiple regression analysis. This model is a statistical analysis tool that is used to describe the effect of independent variables on the dependent variable (partially and simultaneously). In partial results of the study concluded that the profitability of using formulas return on assets, the ratio of financial performance in banking that firm size has a positive and significant impact on profitability. And the debt ratio has a negative and significant impact on the profitability of the banking company. The higher firm size will lead to improved profitability in the banking company, the higher the debt ratio will cause a decrease in the profitability of the banking company. While the capital adequacy ratio has no significant effect on profitability. Simultaneously, the influence of three independent variables on profitability in the banking company is 30.5 percentage points.

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Jurnal Equity

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Location Kota depok, Jawa barat INDONESIA

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Contact Name
Jurnal Equity

Contact Email
jurnalequity@upnvj.ac.id

Phone
-

Journal Mail Official
krisno.septyan@upnvj.ac.id

Editorial Address
-

Location
Kota depok,

Jawa barat

INDONESIA