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Nora Hilmia Primasari
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Budi Luhur Jakarta
ISSN : 22527141     EISSN : 26225875     DOI : http://dx.doi.org/10.36080
Core Subject : Social,
Social Sciences
akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 8, No 2 (2019)" : 6 Documents clear
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Sugeng Raksono; Ricardo Suhendra Wirjawan
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2019)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (653.073 KB) | DOI: 10.36080/jak.v8i2.1408

Abstract

The purpose of this research is to obtain empirical evidence about the effect of good corporate governance (managerial ownership, independent commissioner, audit committee, and board of commissioner), firm size, and financial performance which in this research measured by using financial ratio such as profitability, activity, solvability, and liquidity to firm value. Sample used in this research are all non financial companies listed in Indonesia Stock Exchange during the research period from 2015 until 2017. Sample selection method used is purposive sampling, in which 94 companies meet the criteria, resulting 282 data are taken as sample. Research data is analyzed by doing hypothesis test using multiple regression method to determine the model of research. The empirical evidence of this research indicated that audit committee, profitability, activity, and solvability affect firm value, while managerial ownership, independent commissioner, board of commissioner, firm size, and liquidity have no effect to firm value.
PENGARUH DEGREE OF OPERATING LEVERAGE, DEGREE OF FINANCIAL LEVERAGE, DAN DEGREE OF COMBINED LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR KONTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Febby Alviohanita Sari; Sugeng Priyanto
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2019)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (897.381 KB) | DOI: 10.36080/jak.v8i2.1406

Abstract

The purpose of this research is showed to know the effect of Degree of operating leverage, Degree of financial leverage, and Degree of combined leverage to profitability. The data used are secondary data from the annual financial statements of the construction and building sub sectors listed on the Indonesia Stock Exchange period 2013-2017. Purposive sampling is used as a sampling method and obtained 9 from 16 construction and building sub sectors companies listed on Indonesia Stock Exchange period 2013-2017. The type of this research is causality. Multiple linear regression analysis is used as a data analysis tool and tested with enter method form IBM SPSS versi 25. The result of the research shows that Degree of operating leverage, Degree of financial leverage, and Degree of combined leverage has significant effect on Profitability at the 69,3% significance level
PENGARUH DEBT EQUITY RATIO, PERTUMBUHAN ASET, PERPUTARAN MODAL KERJA, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS Desy Mariani
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2019)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (839.088 KB) | DOI: 10.36080/jak.v8i2.1405

Abstract

Profitability shows the company’s ability to make a profit, one of the measuring instruments used in determining the level of profitability is Return On Asset (ROA). This study aims to analyze the effect of Debt Equity Ratio, asset growth, working capital turnover, and corporate social responsibility on profitability. The population in this study used secondary data as many as 156 companies. Sampling using purposive sampling method found 101 companies, Manufacturing Companies Listed On The Indonesian Stock Exchange For The Period 2015-2017. The analysis technique uses multiple linear regression analysis. The results of the test variable Debt Equity Ratio and variable asset growth have an effect on profitability, while the working capital turnover and corporate social responsibility variables have no effect on profitability.
KAJIAN EMPIRIS TENTANG AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017) Resita Sekar Palupi; Nora Hilmia Primasari
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2019)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (906.32 KB) | DOI: 10.36080/jak.v8i2.1397

Abstract

This research is conducted to analyze the influence of audit opinion, financial distress, firm size, size of public accountant firm, and growth of company of auditor switching. The population in this research is used secondary data from the financial statement of companies sector manufacture listed in the Indonesia Stock Exchange in 2015-2017 as many as 149 companies. This research used purposive sampling method and obtained 92 companies sample. The data analysis used logistic regression analysis with program SPSS version 19. The result of this research show that audit opinion and size of public accountant firm have negative effect on auditor switching. While financial distress, firm size, and growth of company have not effect on auditor switching.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Primaditha, Luh Priyanka Padma; Harahap, Harrie Supriatna
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2019)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1105.541 KB) | DOI: 10.36080/jak.v8i2.1399

Abstract

The objective of this study is to obtain empirical evidence about the influence of managerial ownership, independent board of commissioner, audit committee, firm size, profitability, sales growth, firm age, dividend policy, board size, and debt policy to value of corporate that listed in Indonesian Stock Exchange for the period from 2015-2017. The analysis purposive sampling method in the sample selection. There is 55 companies that selected to be final sample. The findings of this study shows that independence board of commissioner, profitability, sales growth, and debt policy affected corporate value. On the other hand, managerial ownership, audit committee, firm size, firm age, dividend policy, and board size did not affect corporate value
PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, EARNING PER SHARE DAN DIVIDEND PAYOUT RATIO TERHADAP PRICE EARNING RATIO (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017) Cecep Ridwan; Astrid Dita Meiriana Hakim
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2019)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v8i2.1407

Abstract

This study aims to determine the effect of debt to equity ratio, return on equity, earnings per share and dividend payout ratio on price earning ratio. The population in this study are chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017 with a sample of 8 companies selected by the purposive sampling method. This study uses secondary data and panel data regression analysis techniques which are then processed using the Econometric Views 9 program and Microsoft Excel 2010. The results of this study indicate that there is a significant effect between earnings per share and dividend payout ratio on prices. Earning ratio, while debt to equity ratio and return on equity have no effect on price earning ratio.

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