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<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Rachmawati, Dwi]]>;
<![CDATA[Pinem, Dahlia Br]]>
<![CDATA[ EQUITY Vol 18 No 1 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v18i1.456
<![CDATA[This study was conducted to examine the effect of Profitability, Leverage and Firm Size on Firm Value at the Company's anufacturing base and chemical industry sectors listed in Indonesia Stock Exchange during the years 2013 to 2014. The population in his study amounted to 55 companies manufacturing industrial ector basic and chemical contained in the Indonesia Stock Exchange during 2013 to 2014. Samples were obtained in this study of 52 samples selected by purposive sampling method. After outlier data, which eventually resulted 48 samples to be analyzed and tested. Data were tested using multiple linear regression method. These esults showed that: Provitability significant positive effect on firm value, Leverage not significant effect on firm value and Firm Size positive effect on firm value.]]>
<![CDATA[DETERMINASI PEMBIAYAAN MUSYARAKAH ]]>
<![CDATA[Oktaviyori, Regi]]>;
<![CDATA[Praptiningsih, Praptiningsih]]>
<![CDATA[ EQUITY Vol 18 No 1 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v18i1.457
<![CDATA[This study aims to examine the determination of musyarakah financing in Bank Syariah Mandiri (BSM) period March 2008-December 2011. The data is obtainedbased on bank finance reporting that at publication. It is gained sample amount of 44 months. The analysis technique used here is multiple linier regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. The result of this research is Third Parties Fund (DPK) and return gives significantly on musyarakah financing. The return on asset is not significant to musyarakah financing. By simultaneous, musyarakah financing give significant influence on the level of Third Parties Fund, return and return on asset.]]>
<![CDATA[PENGARUH EARNINGS PER SHARE, NET PROFIT MARGIN, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM ]]>
<![CDATA[Septiawan, Taufan]]>;
<![CDATA[Hernawati, Erna]]>
<![CDATA[ EQUITY Vol 18 No 1 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v18i1.458
<![CDATA[This study was conducted to examine the effect of Earnings Per Share, Net Profit Margin, Debt to Equity Ratio toward Stock Price on manufacturing companies in Indonesia Stock Exchange during the years 2009-2012. The population consists of 36 companies and are used as a sample of 17 ompanies. Sampling technique using purposive sampling method. Data were tested by using multiple regression analysis and hypothesis test with 5% level of confidence. The research results that the variables Earnings Per Share (EPS) and Net Profit Margin (NPM) gives significantly positive effect on Stock Price. The other variables Debt to Equity Ratio is not significantly to Stock Price. We suggest for investors in Indonesia Stock Exchange that paying attention other factors that regards Stock Price because with those information they can make the best decision for their investments]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2012 DAN 2013 ]]>
<![CDATA[Saputra, Yuda Dwi]]>;
<![CDATA[Desmintari, Desmintari]]>
<![CDATA[ EQUITY Vol 18 No 1 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v18i1.459
<![CDATA[This objective of this research is to test the effect of Profitability,Liquidity and StructureAssets on Capital Structure. The independent variable in this study was Profitability,Liquidity and Structure Assets, while the dependent variable in this study is the CapitalStructure. The population of this research is 139 manufacturing companies listed on theIndonesia Stock Exchange 2012 and 2013 period. The data were obtained from publishedfinancial statements of the company. Through purposive sampling technique obtained atotal sample of 50 companies. The analysis technique used is multiple linear regressionusing IBM SPSS (Statistical Product and Service Solutions) version 21.0. The resultsshowed simultaneous Profitability, Liquidity and Structure Assets significant effect on theCapital Structure. While partially variables that doesn’t significantly influence theprofitability and Structure Assets of Capital Structure, while variable Liquiditysignificantly influence the Capital Structure.]]>
<![CDATA[PENGARUH UMUR PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN “(TIMELINESS)” ]]>
<![CDATA[Sari, Retna]]>
<![CDATA[ EQUITY Vol 18 No 1 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v18i1.460
<![CDATA[This research was conducted to examine the effect age of company, likuidity and profitability to timeliness in the submission of the financial report of manufacturing in Indonesia Stock Exchange period 2012. Sample that as many as 92 companies. Sample determination technique using purposive sampling method. Hypotesis testing using a logistic anlysis. The result showed that all variables are not significantly to the timeliness. ]]>
<![CDATA[FAKTOR-FAKTOR YANG MENENTUKAN AUDIT DELAY ]]>
<![CDATA[Surbakti, Lidya Primta]]>;
<![CDATA[Mashuri, Ayunita Ajengtiyas Saputri]]>
<![CDATA[ EQUITY Vol 18 No 1 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v18i1.461
<![CDATA[This study is performed to examine the effect of Auditor’s Opinion, Solvency Size CPA Firm and profitability toward the probability to Audit Report Lag in Consumer Goods Industry in Indonesian Stock Exchange over period 2010-2012. The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28 ompanies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research results that uditor’s Opinion , Size CPA Firm, Solvency and Gain-Loss are not ignificant effect to Audit Report Lag. We suggest for investors in ndonesian Stock Exchange that paying attention others factor that egards Audit Report Lag because with those information theycan make the best decision for their investment..]]>
<![CDATA[IMPLIKASI KINERJA DAN INDEPENDENSI DEWAN DIREKSI TERHADAP KECENDERUNGAN PERUBAHAN STRATEGI PERUSAHAAN ]]>
<![CDATA[Samin, Samin]]>;
<![CDATA[Wijaya, Satria Yudhia]]>
<![CDATA[ EQUITY Vol 18 No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v18i2.462
<![CDATA[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.]]>
<![CDATA[PENGARUH UKURAN DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Akbar, Jordy Pamungkas]]>;
<![CDATA[Taufiq, Eindye]]>;
<![CDATA[Murtatik, Sri]]>
<![CDATA[ EQUITY Vol 18 No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v18i2.463
<![CDATA[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.]]>
<![CDATA[UNDER/OVER HARGA PASAR SAHAM BBNI TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Simorangkir, Panubut]]>
<![CDATA[ EQUITY Vol 18 No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v18i2.464
<![CDATA[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]]>
<![CDATA[PENGARUH FIRM SIZE, DEBT RATIO DAN CAPITAL ADEQUACY RATIO TERHADAP PROFITABILITAS ]]>
<![CDATA[Suryati, Diah]]>;
<![CDATA[Yetti, Fitri]]>
<![CDATA[ EQUITY Vol 18 No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v18i2.465
<![CDATA[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.]]>
