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fundamental management journal
Published by Universitas Kristen Indonesia
ISSN : 25409816     EISSN : 25409220     DOI : https://doi.org/10.33541
Core Subject : Social,
Social Sciences
The Fundamental Management Journal provides a valuable outlet for basic research on management and economic-orientated themes and topics. It publishes articles of a multi-disciplinary and interdisciplinary nature as well as empirical research from within traditional disciplines and managerial functions. With contributions from all lecturer and researcher, the journal includes articles across the full range of management and economics disciplines.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 170 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI: KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI BEI ., Stephanie; ., Sistomo; Simanjuntak, Ramot P.
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.548

Abstract

Influence of Taxes, Foreign Ownership and The Size of the Company to Transfer Pricing. This research aims to determine the influence of taxes, foreign ownership, and the size of the company against the decision of transfer pricing on manufacturing companies listed in Indonesia Stock Exchange (BEI). The data used in this research is secondary data sample company for the last five years from 2011 to 2015. The research method used is a quantitative data method using multiple linear regression model to test the hypothesis that has been made. The results showed that the tax has a positive effect on transfer pricing, foreign ownership has positive effect on transfer pricing, and the size of the company negatively affect transfer pricing. The results also showed that there are significant effect between taxes, foreign ownership and the size of the company together to transfer pricing.Key word : transfer pricing, tax, foreign ownership, the size of the company.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR: DI BURSA EFEK INDONESIA PERIODE 2012-2015 Septiyani, Glory; Rasyid, Elly; Tobing, Emerald G.
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.549

Abstract

The purpose of this study to determine the effect of capital structure, earnings growth, and the size of the company to the quality of earnings in the base and Chemical Industry Company listed on the Indonesian Stock Exchange (BEI) in the period 2012-2015. Quality measurement using the model Penman (2001) Quality of earnings. The results of this study indicate simultaneous testing with a significant level of 0.040 <0.05 states that the capital structure, earnings growth and company size affects the quality of earnings in the chemical and basic industry companies listed in the IDX. Partially, the capital structure and have a significant effect on the quality of earnings positive direction with a significant level of 0.049> 0.05 profit growth is not significant, but has a positive direction by showing the significant level of 0.193> 0.05 on earnings quality and size of the company does not effect significantly to the quality of earnings but showed a positive direction towards the quality of earnings with a significant level of 0.182> 0.05Keywords : Capital Structure, Earning growth, Size company, quality of income
PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP: KINERJA KEUANGAN PADA PT. LEBAH LESTARI PRIMA Tira, Natalia Tia; Sidharta, Juaniva; Simanjuntak, Ramot P.
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.550

Abstract

The purpose of this study to determine the effect on the total quality management of the company’s financial performance in PT. LEBAHLESTARI PRIMA. Samples used in this study is 50 samples. Data used in this study are primary data in the form of a questionnaire and the company’s financial reporting period 2011 – 2015. Impact analysis using multiple linear regression analysis. Analysis shows together their total quality management effect on the financial performance of the company, it is shown from the results of the data processed by a number of significant results of testing the hypothesis of the four variabels that influence total quality management is a significant focus on the customer and the value obtained training with a focus on customer training of 0,003 and 0,000. And that no effect is continuous improvement and employee empowerment with the values obtained by continuous improvement and employee empowerment 0,091 at 0,488. Company size used in this study is the return on assets (ROA), return on equity (ROE) and net profit margin (NPM).Keyword: Total quality management, financial performance, financial ratio.
THE INFLUENCE OF FUNDAMENTAL FACTORS ON STOCK RETURNS BEI MANUFACTURING COMPANY IN THE PERIOD 2009-2015 Permatasari, Fransisca Indah; Kennedy, Posma Sariguna Johnson
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.551

Abstract

This study aimed to analyze the influence of Economic Value Added, Return on Equity, Debt To Equity and Price Earning Ratio of stock returns. The population in this study are all manufacturing companies listed on the Stock Exchange from 2009 to 2015 period. This type of sampling in this study using purposive sampling technique. The data used in this research is secondary data in the form of data that is so or publication.The results showed that the return on equity negative effect on stock returns in the 2009-2015 period manufacturing company, Debt To Equity negative effect on stock returns in manufacturing companies 2009-2015dan period Price Earning Ratio positive effect on stock returns in the 2009-2015 period manufacturing company , While the Economic Value Added is not a positive effect on stock returns in the period from 2009 to 2015 manufacturing companies.Keywords: Manufacturing Companies, Economic Value Added, Return on Equity, Debt To Equity, Price Earning Ratio, Stock Returns.
THE EFFECT PROFITABILITY, FIRM SIZE AND LIQUIDITY: TOWARDS CAPITAL STRUCTURE Putra, Krisanta Sumardi; Tarigan, Lukas; Panjaitan, Robert
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.552

Abstract

This research aimed to knowing the influence Profitability, Firm Size and liquidity of capital structure. The population in this research are all Manufacturing company cement industry sub-sector on LQ45 listed on the BEI from 2006 to 2015 period. This type of sampling in this research using purposive sampling technique. The data used in this research is secondary published data. The results showed that the Profitability has no effect on cement industry sub sector manufacture capital structure in 2006-2015, Firm size has effect on capital structure in the 2006-2015. Manufacturing company cement industry sub-sector, while Liquidity has no effect on cement industry sub sector manufacture capital structure in 2006-2015.Keywords: Manufacturing Companies cement industry sub-sector, Return on Equity, Debt To Equity, Firm size, liquidity.
fundamental management journal Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.553

Abstract

eISSN : 2540-9220EDISI ONLINE
THE INFLUENCE OF ASSET GROWTH, TOTAL DEBT TO ASSET AND RETURN: ON INVESTMENT SHARES OF SYSTEMATIC RISK IN CONSTRUCTION SECTOR IN BEI Kennedy, Posma Sariguna Johnson; Pratama, Bernadt Andri
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.554

Abstract

This study aims to determine the extent of the effect of asset growth, total assets Debt and Return on investment against systematic risk (beta stocks) at a construction company in the Stock Exchange 2012-2016 period. The data used for this study quantitative data. The data used in the annual financial statements of the six companies the construction sector in Indonesia Stock Exchange during the five years, the data on monthly stock price that is processed by investigators into the share price per year. All data used in this research is secondary data obtained from www.idx.com and www.yahoofinance.co.id. This research method of data used in this study are all measured by using a ratio scale measurements showed that the absolute value of an object. The results of this study indicate that the value of the coefficient of determination (Adjusted R2) is approximately 0.428. This means that the variance beta stocks can be explained by the variance Asset growth, Debt to Total Assets, Return on investment can be explained beta stocks by 42.8%, while the remaining 57.2% is explained by other factors besides the variables studied. F count that variable Asset growth, debt to total assets and the return on investment influence simultaneously toward Beta Shares. Individual Asset ratios Return on investment growth and a positive effect on beta stocks while the ratio of debt to total assets negative effect on beta stocks and the only variable Asset growth and return on investment that are statistically significant.Keywords: :Asset Growth, Debt to Total Asset , Return On Invesment and Beta Stock.
The Effects of Financial Performance towards Investment Return Kanter, Abraham Bill; Siagian, Jonny
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.555

Abstract

Abstract: This research performed in order to test influence of fundamental factors towards investment return which measure by initial stock price price – ending stock price than divided by ending stock price in manufacturing company that listed in Indonesia stock exchange (IDX) during periode 2012-2015. The profitability ratio in this research was measured by return on asset, while leverage by Debt to equity ratio, and liquidity in this research used current ratio. The sample were collected using purposive sampling method and it has 61 companies for the resulting samples. The samples were analyzed using multiple linear regression technique. The result show that the ROA has negative and significant effect to investment return. While DER has positive and significant effect to investment return, and CR has positive and significant effect to investment return. Key words: Return on Asset, Debt to Equity Ratio, Current Ratio, Return investment
THE EFFECT OF CAPITAL STRUCTURE, TATO, RESEARCH AND DEVELOPMENT,: INFLATION DAN INTEREST RATE AGAINST FINANCIAL DISTRESS Marchelina, Eva; Hutapea, Ganda T.; Anggraini, Nenny
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.557

Abstract

The purpose of this study is to determine the effect of capital structure, TATO, research and development, inflation, and interest rate against financial distress. Interest Coverage Ratio is used to determine beginning signs of financial distress in GB company. Researchers used statistic descriptive and binary logistic regression method, the data is sampled using purposive sample judgment method. This study used data of 10 GB companies which has been listed on the Indonesia Stock Exchange (BEI) on period of 2013 – 2015 and totally this study used 30 samples of 10 GB companies on period of 2013 – 2015. The results of this study found that capital structure, research and development, inflation, and interest rate effect uninfluence on financial distress. Then TATO influence the level of financial distress.Keywords: Financial Distress, Macro Economics, Research and Development, Total Asset Turnover (TATO), Capital Structure, Interest Covarage Ratio (ICR).
THE EFFECTS OF RETURN ON ASSET, NET PROFIT MARGIN, AND DEBT TO: EQUITY RATIO TOWARDS PRICE TO BOOK VALUE SULISTIANINGSIH, FITRIANI; SIAGIAN, JONNY; TOBING, EMERALD G.M.
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.558

Abstract

The objective of this research is to test influence of Return on Assets (ROA), Net Profit Margin (NPM), Debt to Equity Ratio (DER) towards the Price to Book Value (PBV). The population become object in this research is service non financial sector firm listed on IDX during 2012-2015. By using purposive sampling method, the written got 15 firms to be the sample. This research used multiple linier regression analysis technique and using SPSS, in previously, the data were examined using classical assumption test.The analyze methode multiple linier regression analysis used hypothesis test, test F, and determinant coefficient. The result shows that ROA, NPM, and DER all of them have effects that significant towards price book value with 64,9% of R Square. Individually ROA, NPM, and DER have positive relation and significant toward PBV.Keywords : return on asset, net profit margin, debt to equity ratio, and price to book value

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