cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Accounting
Published by STIE Nusa Megar Kencana
ISSN : 14113880     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Pertama-tama kami mengucapkan puji syukur kehadirat Allah SWT atas penerbitan Jurnal Ilmiah “EKONOMI & KEWIRAUSAHAAN”.
Arjuna Subject : -
Articles 36 Documents
 1   2   3   4 
Search results for , issue " 2009" : 36 Documents clear
ANALYSIS OF FACTORS AFFECTING CASH DIVIDEND POLICY Sarwono, Benediktus; As’ari, SE., MM, Hasim
Accounting 2009
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

This research was conducted on manufacturing companies to distribute cash dividends in the period 2002 to 2005. Sampling was done by random sampling and samples obtained during the period of 30 manufacturing companies that meet the sampling criteria. The purpose of this study was to determine whether the six factors (cash flow, company size, growth, capital structure, stock price, and number of shareholders) have influence and good relations partially or jointly against the amount of cash dividends. Data used in this study are secondary data obtained by researchers come directly to the secondary data was the JSE TRAVELER UII and PPA UGM using the method of documentation and literature. The data were processed with the program SPSS 10 For Windows. The results of the research is obtained that cash flow, company size, and growth firms have a significant influence on the amount of cash dividends. Meanwhile, capital structure, stock price, and number of shareholders do not have a significant influence on the amount of cash dividends. Keywords: Manufacturing Company, Cash Dividend
STOCK PRICE REACTION TO THE ANNOUNCEMENT OF STOCK SPLIT AT MANUFACTURING COMPANIES IN JAKARTA STOCK EXCHANGE: ABNORMAL RETURN ANLYSIS USING BETA CORECTION Pamungkas, R. Sadha; H. Supardi, Drs.
Accounting 2009
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

Stock split is phenomenon that still becoming puzzle in economics. Stock split usually occur after a significance increase in stock price and usually elicit a positive stock price reaction upon announcement. The reason for this reaction has not been clearly understood. According to the problem, this study is designed to examines the stock price reaction to the announcement of stock split, initially doing a correction toward bias beta uses four lags and four leads Fowler and Rorke method. The collecting data uses purposive sampling. Sample consists of 30 stocks performing the stock split during the period of 1998 to 2003. The test done using kolmogorov-smirnov test to determine data’s normality, and paired sample t-test to test signification abnormal return before and after announcement. From the result, can be conclude that no significant differences in company’s abnormal return, before and after announcement. Whereas from the result reaction stock price shown that stock split announcement give a significant reaction in the first day after announcement, but the reaction is negative. Key words : Stock split, abnormal return, stock price, beta correction.
FACTORS - FACTORS THAT INFLUENCE CHOICE OF PROFESSIONAL ACCOUNTANTS IN PUBLIC AND NON PUBLIC ACCOUNTANTS ACCOUNTING DEPARTMENT FOR STUDENTS IN YOGYAKARTA SPECIAL REGION MS, Cynthia; H. Supardi, Drs.
Accounting 2009
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

The role of accountants educators as a stimulant in this regard is felt very important. Accounting profession educators are always working to improve the benefits of the course material being taught to their students. The same subject may be presented differently or given different emphasis. Globally high diperguruan accounting teaching tends to direct the student to work as a public accountant (Widhinugroho, 1999). Students who wish to work as an accountant and wants to take the certification exam necessary to follow the profession of education so that the socialization of professional accounting education programs should be increased. Therefore, accountants educators need to think about and consider the interests of students for the course material can be effectively delivered in accordance with the goals of students in participating in education. Businesses that require accounting graduates need to know the various factors to be considered by job seekers in receiving a job offer. This is very helpful in the process of mutually beneficial relationships between job seekers with employers. The results showed that compared with students who chose public accounting profession, students who choose non-public accounting profession in greater consideration of the intrinsic value of a job and starting salaries are high. On the other hand, students who choose to work as a public accountant is more promising. Related to the ratio of benefits to costnya, students who chose public accounting profession believes that the award of this profession is greater than sacrifice. While students who choose non-public accounting profession thought that the sacrifice to become a public accountant will be greater than the benefits gained. Keywords : accountants in public, non public accountants
FINANCIAL EFFECT OF VARIABLE RETURN ON INITIAL AND RETURN 15 DAYS AFTER AN INITIAL PUBLIC OFFERING IN MANUFACTURING COMPANY IN THE BEJ Suparyanti, Suparyanti; Nursasmita, Ak., Drs. H. Irfan
Accounting 2009
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

This research was conducted on manufacturing companies in initial public offering period 1997 to 2002. The samples were done by purposive sampling and the period obtained 19 samples. The purpose of this study was to find out what is the influence of financial variables on the initial returns and return 15 days after the IPO. Data collection methods using secondary data through the methods of documentation and literature. The data needed is historical data taken through Capital Market Directory, the JSX Statistics, and Databases MM UII. Initial Return is used to determine the return on the day of the first companies to do IPOs in the secondary market. Analysis of the data used Normality Test, Test of Classical Assumptions, multiple regression. Financial variables used to determine the effect of initial returns and returns 15 days. Results of research conducted there is the influence of financial variables on the initial returns and return 15 days after the IPO. But there was no statistically significant effect between the current ratio, earnings per share and the rate of return on assets. Previous research also no significant effect. This may occur due to micro factors such as differences in capital structure, and macro factors such as economic conditions, politics and culture that can not be controlled. Keywords: Return
EFFICIENCY ANALYSIS OF FINANCIAL PERFORMANCE COMPANY BEFORE AND AFTER THE ACQUISITION, MERGER. (Case study in 1994-2005 manufacturing company listed on the Jakarta Stock Exchange) Ch. Benjamin, Verawaty; Supardi, MM, Drs.
Accounting 2009
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

Internal growth is the expansion done by building a business or new business unit from scratch (start-ups business). This path requires a different pertahapan ranging from market research, product design, recruitment of experts, market testing, procurement and construction of production facilities / operations before the company sold products to the market. Instead of external growth by buying existing companies. Mergers and Acquisitions is an external growth strategy and is a fast path to access a new market new products without having to build from scratch. There is a very significant time savings between internal and external growth through mergers and acquisition. The merger is an alternative for companies in order to expand its business, particularly the external expansion in order to increase the competitiveness of companies for corporate survival tesebut can be guaranteed. In a merger or acquisition, with the merger of two or more companies, it will strengthen the company´s ability to pay its short term debts. Hence in this study showed that companies doing mergers and acquisitions have a current performance ratio better than before the mergers and acquisitions. Companies that make mergers and acquisitions also have noneconomic motive to increase the company´s sales volume. In theory the existence of merger and acquisition transactions can increase sales. There are significant differences in the level of efficiency in the form of Debt to Equity Ratio (DER) at the company after the mergers and acquisitions. This is because after the merger and acquisition of the company´s financial structure improved, as shown by the lower use of debt in the venture capital firm. keyword:capital,company,acquicition
EFFECT OF SIZE OF COMPANY AND LEVERAGE OPERATIONS AGAINST income smoothing MANUFACTURING COMPANY STOCK EXCHANGE IN JAKARTA Nugroho, Bintoro Wahyu; Nursasmita, Ak., Drs. H. Irfan
Accounting 2009
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

The purpose of this study was to determine whether there is influence of firm size and operating leverage of income smoothing manufacturing companies in Jakarta Stock Exchange. The problem in this research is "(1) Is there a difference between company size grading profit company with no grading company profits, (2) Is there a difference between operating leverage grading company profits with no grading company profits, (3) Are there differences in company size and operating leverage collectively ssama between grading company profits with no grading company earnings in manufacturing companies in Jakarta Stock Exchange. " The method and type of data used in data collection that is kind of secondary data consists of the methods of documentation and literature study method. Technique or method of sampling in this study were manufacturing companies on the JSE has listhing with observation for 3-year period beginning in 2000 to 2002. While the data analysis techniques used include (1) descriptive statistics: company profile, the average standard deviation, maximum, minimum, range, and sum. (2) inferential statistics including univariate test with (Mann Whitney test) and Multivariate testing with (Binary Logistic Regression). Univariate test results show that firm size variable is significant at the number 0000 and operating leverage variables are insignificant in number 0366. So of the two variables that significantly affect the income smoothing is the only variable size companies. While the Multivariate test results showed that the only significant variable of company size with the number 0004 while operating leverage variables are insignificant in number 0390. thus in a multivariate test that significantly influence income smoothing is a variable size of the company. Keyword :firm size, income smoothing.

Page 4 of 4 | Total Record : 36

 1   2   3   4 

Filter by Year

2009 2009


Reset
Filter By Issues
All Issue 2010 2009