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Jurnal Magister Akuntansi Trisakti

jmat
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Published by Universitas Trisakti

ISSN : - EISSN : 23390859 DOI : https://doi.org/10.25105/jmat

Core Subject : Economy,

Economics, Econometrics & Finance

The JMAT invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, accounting sharia, behavioural accounting, information system, auditing, fraud, accounting education, management accounting, management control system, international accounting, tax, professional and business ethics, sustainability, and corporate governance. JMAT is accredited at 3rd rank by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia (RISTEKDIKTI), No. 28/E/KPT/2019. JMAT is published by Lembaga Penerbit Faculty of Economics and Business, Universitas Trisakti (LP-FEB) in collaboration with Ikatan Akuntan Indonesia- Education Compartment. Research method that can be accepted in this journal are both of quantitative and qualitative. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 125 Documents

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ANALISIS CORPORATE FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE DAN CSR PERFORMANCE DI SEKTOR PARIWISATA DAN MULTIMEDIA Rafaela Pertiwi Sergius; Etty Murwaningsari
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aims to identify the influence of Good Corporate Governance, represented by board size, independent commissioner size,institutional ownership, on CSR peformance and corporate financial performance, and also to observe the possible influence of CSR peformance on corporate financial performance . The population used in this study are multimedia and tourism companies listed on the Indonesia Stock Exchange(IDX) that chooses for the period of 2011 to 2014 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using path analysis.The results suggest good corporate governance, represented by independent commissioner size and blockholder ownership have positive influence toward CSR performance. Good corporate governance, represented by board size have no influence toward CSR performance . While, corporate governance represented by board size have positive influence toward corporate financial performance , independent commissioner size and blockholder ownership not have influences toward corporate financial performance and that only board size have direct and indirect effect toward corporate financial performance by CSR peformance.

PENGARUH KUALITAS AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Arvitha Dinda Rosena; Susi Dwi Mulyani; Bambang Prayogo
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study used one research model to obtain empirical evidence about the effedts of audit quality and debt covenant on earning management with firm size as moderation variable. Variables used in this research model are audit quality, debt covenant, firm size and earnings management.Sampel on this research is manufacture company listed in Bursa Efek Indonesia for period 2012 – 2015. Based on purposive sampling, sampel that used for this research is 71 company with four year period, so there ar 284 samples. Analysis data method that used for this research is SPSS version 17, with a value of significance was set at 5%.The result of the research concludes that the audit quality does not have an negative effect to earnings management. Meanwhile, leverage have a negative significant effect to earnings management. This research also concludes if firm size is not meoderate the negative effect of audit quality to earning managements. However, firm size is moderating the positive effect of leverage to earning management.

PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2014) Rizki Widya Puspitaningsih; Hotman Tohir Pohan
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to examine the effect of ownership structure, profitability, firm size, and firm age on Corporate Social Responsibility disclosure. Sample consists of 87 manufacturing firms in Indonesia Stock Exchange in 2014. Multiple regression test is used to test hypothesis developed in this study. Result of this study show that firm size has significantly positive influence on CSR disclosure, whereas ultimat ownership has significantly negative influence on Corporate Social Responsibility disclosure. Foreignt ownership, blockholder ownership, profitability, and firm age, on the other hand, do not have significant influence on CSR disclosure

PENGARUH PENERAPAN CORPORATE GOVERNANCE DAN KEPEMILIKAN ASING TERHADAP PRAKTIK MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nicholas Parulian Siregar; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of the study is to analyze how the board size, independent commissioner, audit committee effectiveness, external auditor quality, institutional share ownership, managerial share ownership as a component of corporate governance and also foreign ownership that moderated with profitability have an effect to earning management practices in manufacturecompanies which listed in Indonesia Stock Exchange.Sampling techniques using a purposive sampling method. This research using 56 manufacture companies which listed in Indonesia Stock Exchange in the period of 2011-2015 as a samples.The result of this research are managerial share ownership has a negative effect on earnings management practices whereas board size, independent commissioner, audit committee effectiveness,external auditor quality,institutional share ownership and foreign ownership has no effect on earnings management practices. This research is also showed that profitability has no effect on moderating correlation between all independent variables and earnings management practices.

PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN KEPUTUSAN KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Estiani Sinta Dewi Teresia; Hermi Hermi
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Abukosim, Mukhtaruddin, Ika Sasti Ferina and Claudya Nurcahaya. 2014. Ownership Structure and Firm Value : Empirical Study on Indonesia Manufacturing Listed Company. Journal of Economic. Vol. 5, No. 4.Afzal, Arie. 2012. Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen terhadap Nilai Perusahaan.Skripsi Universitas Diponegoro. Semarang. (tidak dipublikasikan)Aries, Heru Prasetyo. 2011. Evaluasi Perusahaan. Jakarta Pusat. PPM.Asmawati dan Lailatul Amanah. 2013. Pengaruh Struktur Kepemilikan, Keputusan Keuangan Terhadap Nilai Perusahaan : Profitabilitas sebagai Variabel Moderating. Jurnal Ilmu dan Riset.Vol. 2, No. 4.Ashamu, S., Abiola, J., and Badmus, S. 2012. Dividend Policy as Strategic Tool of Financing in Public Firm : Evidence From Nigeria. Europan Scientific Journal. Vol. 8 No. 9. PP : 1-24.Belkaoui, A.R. 2007. Accounting Theory. 5th Edition. Buku 2. Edisi Terjemahan. Jakarta: Salemba Empat.Bernandhi, Riza. 2013. Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kebijakan Deviden, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Skripsi Fakultas Ekonomi dan Bisnis Universitas Diponegoro. (tidak dipublikasikan)Brealey, R.A, Myers, S.C, Marcus, A.J.2008. Dasar-Dasar Manajemen Keuangan Perusahaan Jilid I.Jakarta : Erlangga.Brigham & Weston. 1998. Dasar-dasar Manajemen Keuangan. Terjemahan : Ali Akbar Yulianto. Jakarta : Salemba Empat.Brigham, Eugene F. and Houston, Joel F. 2006. Dasar-Dasar Manajemen Keuangan, diterjemahkan oleh Ali Akbar Yulianto.Edisi sepuluh. Jakarta : PT. Salemba Empat.Brigham, Eugene F. and Houston, Joel F. 2007.Essentials of Financial Management. Singapore : Cengage Learning.Dewi, Putu Yunita Saputri, Gede Adi Yuniarta dan Ananta Wikrama Tungga Atmadja.2014. Pengaruh Struktur Modal, Pertumbuhan Perusahaan dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan. Jurnal Akuntansi. Vol. 2 No. 1.Downes, John and Jordan Elliot Goodman,1999, Kamus Istilah Akuntansi, Jakarta, Penerbit Elex Media Komputindo.Efni, Yulia. 2011. Pengaruh Keputusan Investasi, Keputusan Pendanaan, Kebijakan Dividen terhadap Nilai Perusahaan Studi pada Sektor Properti dan Real Estate di Bursa Efek Indonesia. Jurnal Aplikasi Manajemen : No. 66B/DIKTI/KEP/2011.Faizal, Achmad.2011.Pengaruh Kebijakan Dividen, Struktur Kepemilikan dan Biaya Agensi terhadap Harga Saham.Gultom, Robinhot dkk. 2013. Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Farmasi di Bursa Efek Indonesia. Jurnal Ekonomi. Vol. 3 No. 1.Ghozali, Imam. 2012. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang : Badan Penerbit Universitas Diponegoro.Gill, Amarjit. and Obradovich, John D. 2012. The Impact of Corporate Governance and Financial Leverage on the Value of American Firms. International Research Journal of Finance and Economics. PP : 91.Harjito, Agus dan Martono. 2006. Manajemen Keuangan. Yogyakarta : Ekonisia.Harqiansyah, Rizqi Faisal. 2015. Pengaruh Ukuran Perusahaan, Leverage dan Proftabilitas terhadap Nilai Perusahaan. Jurnal Akuntansi. (tidak dipublikasikan)Hasnawati, Sri. 2015. Implikasi Struktur Modal dan Kepemilikan Saham Terhadap Nilai Perusahaan Publik di Bursa Efek Indonesia. Jurnal Akuntansi dan Auditing Indonesia.Vol. 9, No. 2.Husnan,S.dan Pudjiastusti.2006.Dasar-Dasar Manajemen Keuangan. Edisi Keempat. Yogyakarta : AMP YKPN.Honarbakhsh, S., Birjandi, H., and Birjandi M. 2013.The Effects of Dividend Policy on Market Value on Companies Listed In Tehran Stock Exchange. International Review of Managementand Business Research. Vol. 1, No. 1. PP : 65-75.Irawan, Arif, Rina Arifati dan Abrar Oemar. 2016. Pengaruh Aset Berwujud, Ukuran Perusahaan, Pertumbuhan Perusahaan, Lama Perusahaan dan Probabilitas terhadap Kebijakan Hutang pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2010-2014. Jurnal Akuntansi. Vol. 2 No. 2.Irvaniawati. 2014. Analisis Pengaruh Kebijakan Hutang, Kebijakan Investasi, dan Kebijakan Deviden Terhadap Nilai Perusahaan. Jurnal Ilmu dan Riset Manajemen.Vol. 3, No. 6.Jensen, M.C. and Meckling, W.H. 1976. Theory of the Firm : Mangerial Behavior, Agency Cost, and Ownership Structur. Journal of Financial Economics. Vol. 76, PP. 305-360.Jogiyanto. 2013. Teori Portofolio dan Analisis Investasi. Edisi Ketujuh. Yogyakarta : BPFEE.Kumar, S., Anjum B. and Nayyar S. 2012. Financing Decisions : Study of Pharmaceutical Companies of India. International Journal of Marketing, Financial Services and Management Research. Vol. 1 No. 1. PP. 14-28.Kusumajaya, Dewa Kadek Oka. 2011. Pengaruh Struktur Modal dan Pertumbuhan Perusahaan terhadap Profitabilitas dan Nilai Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia. Tesis Universitas Udayana.Kouki, Mondher and Hatem ben Said. 2011. Does Management Ownership Explain The Effect of Leverage on Firm Value? An Analysis of French Listed Firms. Journal of Bussiness Studies Quarterly. Vol. 3, No. 1.Mandagi, S.E.A. 2010. Pengaruh Keputusan Keuangan terhadap Nilai Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2008-2010.Jurnal Bisnis. Hal : 28-32.Marhamah.2013. Pengaruh Manajemen Laba, Ukuran Perusahaan terhadap Corporate Sosial Responsibility dan Nilai Perusahaan pada Perusahaan Manufaktur yang tercatat di Bursa Efek Indonesia tahun 2007-2010. Jurnal STIE Semarang. Vol. 5, No. 3.Moeljadi. 2006.Manajemen Keuangan Pendekatan Kuantitatif dan Kualitatif. Edisi Pertama. Malang : Banyumedia Publishing.Moradi, Nassim S., Aldin, Mahmood M., Heyrani, F., and Iranmhad, M. 2012. The Effect of Corporate Governance, Corporate Financing Decision and Ownership Structure on Firm Performance: A Panel Data Approach from Tehran Stock Exchange. International Journal of Economics and Finance. Vol. 4, No. 9. PP : 86-93.Nabela, Yoandhika.2012. Pengaruh Kepemilikan Institusional, Kebijakan Dividen, dan Profitabilitas terhadap Kebijakan Hutang pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia.Jurnal Manajemen. Vol. 01, No. 01.Nuraina, Elva. 2012. Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan terhadap Kebijakan Hutang dan Nilai Perusahaan. Jurnal Ekonomi. Vol.19 No. 2.Pratama, I Gusti Bagus Angga dan I Gusti Bagus Wiksuana. 2016. Pengaruh Ukuran Perusahaan dan Leverage terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi. Jurnal Manajemen. Vol. 5 No. 2.Priyo, Estetika Maulida. 2013. Analisis Pengaruh Return on Asset, Debt to Equty Ratio, Firm Size, Growth dan Free Cash Flow terhadap Dividen Payout Ratio studi empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2008-2011. Disertasi Univesitas Diponegoro Semarang. Ratih, I Dewa Ayu dan I Gusti Ayu Eka Damayanthi. 2016. Kepemilikan Manajerial dan Profitabilitas pada Nilai Perusahaan dengan Pengungkapan Tanggungjawab Sosial sebagai Variabel Moderasi.Jurnal Akuntansi.Universitas Udayana.Rizqia, Dwita A., Aisjah S., and Sumiati.2013. Effect of Managerial Ownership, Financial Leverage, Profitability, Firm Size and Investment Opportunity on Dividend Policy and Firm Value. Research Journal of Finance and Accounting. Vol. 4, No. 11. PP 120-130.Roekanah dan Paulus Wardoyo. 2012. Analisis Faktor – Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Go Public yang terdaftar Di Bursa Efek Jakarta. Jurnal Dinamika Manajeman.Vol. 1, No. 1, Maret 2012.Safitri, Hazlina. 2015. Pengaruh Size, Growth, dengan Kebijakan Dividen sebagai Variabel Moderating terhadap Nilai Perusahaan. Jurnal Manajemen.Vol.4 No.6Samisi, Komang dan Putu Agus Ardiana. 2013. Pengaruh Struktur Pendanaan terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderasi. Jurnal Akuntansi.Vol. 5 No. 2.Sartini, Luh Putu Novita dkk. 2014. Pengaruh Keputusan Investasi, Kebijakan Dividen, serta Keputusan Pendanaan terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Manajemen. Vol. 8 No.2.Sartono, Agus. 2001. Manajemen Keuangan Teori dan Aplikasi. Yogyakarta : BPEF.Sawir, Agnes. 2004. Kebijakan Pendanaan dan Restrukturisasi Perusahaan. Jakarta : PT. Gramedia Pustaka Utama.Sugiarto. 2009. Struktur Modal, Struktur Kepemilikan Perusahaan, Permasalahan Keagenan dan Informasi Asimetri. Yogyakarta : Graha Ilmu.Sugiyono.2014. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta.Suryani, Milanti Vivi. 2015. Pengaruh Pertumbuhan Perusahaan dan Struktur Modal terhadap Nilai Perusahaan. Skripsi Unversitas Negeri Semarang. (tidak dipublikasikan)Uwigbe, Uwalomwa et al. 2012. Dividend Policy and Firm Performances : A Study of Listed Firm in Nigeria. Journal of Accounting and Management Information Systems. Vol. 11 No. 3. PP : 442-454.Verawaty, Citra Indah Merina, dan Irra Kurniawati. 2016. Analisis Pengembangan Corporate Value berdasarkan Keputusan Investasi dan Pendanaan, Struktur Kepemilikan, serta Kewajiban Dividen Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi. Vol. 1 No. 1.Wolk et. al. 2000. Accounting Theory: A Conceptual Institusional Approach. Fifth Edition.

FINANCIAL REPORTING DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERASI ATAS PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015) Martinho Soares; M. Nuryatno Amin
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to find empirical evidence about the analysis of the factors that affect the timeliness of financial reporting by the auditor’s reputation as a moderating variable on profitability, leverage and firm age.The research sample in the manufacturing company listed on the Indonesia Stock Exchange on 2010-2015. Sample selection method used this research is purposive sampling method, choosing a sample based on criteria selection to provide information to researchers. A total of 38 samples were selected based on this sample selection method. The analytical method used in this research is the logistic regression method.The analysis technique used logistic regression analysis with SPSS 22 software. Based on these results can conclude that (1) profitability positively affects the timeliness of financial reporting, (2) leverage does not affect the timeliness of financial reporting, (3) firm age does not affect the timeliness of financial reporting, (4) audit delay negatively affects the timeliness of financial reporting, (5) firm size does not affect the timeliness of financial reporting, (6) internal auditor does not affect the timeliness of financial reporting, (7) reputable auditorscannot moderate the effect of profitability on the timeliness of financial reporting, (8) reputable auditorscannot moderate the effect of leverage the timeliness of financial reporting, and (9) reputable auditorscannot moderate effect the firm age on the timeliness of financial reporting.

ANALISIS LUASNYA PENGUNGKAPAN KUANTITATIF PADA INTEGRATED REPORTING DI INDONESIA, MALAYSIA, DAN SINGAPURA Agnes Febriyanti Febriyanti; Juniati Gunawan
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to determine how much disclosures can be found on the IR issued by companies in Indonesia, Malaysia, and Singapore that implement International <IR> Framework as a guide. This study uses a total observation of 21 (twenty one) Integrated Reports, consisting of 12 (twelve) IR from Indonesia, 5 (five) IR from Malaysia, and 4 (four) IR from Singapore, where the entire population is used as the research object.Content analysis and descriptive qualitative are used as the chosen methods to explore many information disclosures. The result of this study shows that IR in Indonesia, Malaysia, and Singapore falls in the high category. This achievement was obtained because the companies that are used as the object of the research (the companies that publish IR) might be are top companies (total assets, capital, business lines, and employees) and have a good reputation. In addition, the companies that are used as a sample of this research have reported a sustainability report in the previous period which has an indicator similar to IR.Additionally, this study shows that IR in Indonesia is leading in reporting risks and opportunities because regulators require public companies have a risk management committee (Regulation of Bapepam and LK X.K.6). Whereas, IR in Malaysia and Singapore are leading in basic preparation and presentation of IR in behalf of the guidance of the current corporate reporting (Sustainability Reporting Guide - Malaysia and Singapore Stock Exchange) that has similar indicators to the International <IR> Framework. However, the third IR lacks the ability to disclose the strategy and allocation of resources are caused by uncertainty. The trend for subsequent reporting will be done through IR, IR is considered capable of creating organization’s value in the short, medium, and long term to meet the needs of stakeholders.

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Alfani Firaus; Vinola Herawaty; Andy Tjin
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to analyze: the influence of firm’s size on capital structure, the influence of profitability on capital structure, the influence of business risk on capital structure, the influence of time interest earned on capital structure, the influence of asset growth on capital structure, the influence of liquidity on capital structure, the influence of asset structure on capital structure, and the influence of managerial ownership on capital structure The research was conducted in the companies listed in Indonesian Stock Exchange except for banks and other financial companies during 2012-2015 observation period. This research is developed based on the previous research carried out by Firnanti (2011). The total samples taken by using purposive sampling method were 130 companies out of 351 companies. Multiple regression is used to analyze the hypothesis of this study.The result of this research found that (1) the size of the company's has a positive effect on the capital structure, (2) profitability has an adversely affect on the capital structure, (3) the business risk has no effect on capital structure, (4) time interest earned has no effect on the capital structure, (5 ) asset growth has a positive effect on the capital structure, (6) liquidity has a positive effect on the capital structure, (7) assets structure has a positive effect on the capital structure, and (8) managerial ownership affect positively on the capital structure.

PENGARUH KEBIJAKAN DIVIDEN SEBAGAI VARIABEL PEMODERASI DARI HUBUNGAN KINERJA KEUANGAN DAN KINERJA PASAR TERHADAP NILAI PERUSAHAANPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA(2011 - 2015) Vedy Vedy; Susi Dwimulyani; Bayu Dewangkoro
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to investigate and analyze the effect of financial and market performance (net profit margin, debt to equity ratio, current ratio, price earning ratio, economic value added, and market value added) to firm value in manufacturing companies listed on the Stock Exchange Indonesia, as well as to indentify and analyze whether the dividend policy (dividend payout ratio and dividend yield) as a moderating variable affect correlation variable of net profit margin, return on equity, debt to equity ratio, current ratio, price earning ratio, economic value added, dan market value added to firm value. Population of this research amount to 143 companies which were manufacturing company listed on the Indonesia Stock Exchange the year 2011-2015. Sample selected by using method of purposive sampling amount to 26 companies. Data was processed using the method of data panel regression statistical test by using Eviews version 8.0 software. The result of this research shows that (1) profitability ratio and dividend payout ratio affect negatively to firm value. Leverage, liquidity ratio, market ratio,economic value added, market value added and dividend yield affect positively to firm value. (2) Dividend policy which measured with dividend payout ratio is able to moderate the effect of profitability ratio, leverage ratio, liquidity ratio and market ratio to firm value. Dividend policy which measured with dividend payout ratio is not able to moderate the effect ofeconomic value added and market value added to firm value. (3) Dividend policy which measured with dividend yield is able to moderate the effect of profitability ratio, market ratio, economic value added and market value added to firm value. Dividend policy which measured with dividend yield is not able to moderate the effect of leverage ratio and liquidity ratio to firm value

PROFIL TINGKAT KESEHATAN KEUANGAN PERUSAHAAN PEMBIAYAAN BERDASARKAN SURAT EDARAN OJK NOMOR 1/SEOJK.05/2016 TENTANG TINGKAT KESEHATAN KEUANGAN PERUSAHAAN PEMBIAYAAN Yopi Ivanda; Yvonne Augustine; Fanny Rachamdhitya
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research was took 12 samples of financing companies in Indonesia to see how the profile of capital, quality of financing receivables, profitability and liquidity to the financial soundness of respective companies. Through the financial statements of the financing companies than processed according to the rules from OJK to see the profile of each of these factors on the level of financial soundness. Based on the financial statements of all 12 financing companies which are explicitly who suffered losses and there is a very minimum level of liquidity show an initial signal that there are some financing companies that the financial condition is less sound.

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