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INDONESIA
Jurnal Dinamika Akuntansi
Published by Universitas Negeri Semarang
ISSN : 20854277     EISSN : 25026224     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Dinamika Akuntansi mempublikasikan hasil kajian teoritis maupun kajian empiris yang meliputi: akuntansi keuangan, pasar modal, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, perpajakan, dan pendidikan akuntansi.
Arjuna Subject : -
Articles 22 Documents
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Search results for , issue "Vol 7, No 1 (2015): March 2015" : 22 Documents clear
Determinan Profitabilitas pada Perusahaan Properti dan Real Estate Go Public di Indonesia
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i1.4035

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan (size), perputaran piutang, debt to equity ratio, dan market capitalization terhadap profitabilitas. Populasi penelitian ini adalah seluruh perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2011 – 2013, berjumlah 46 perusahaan. Teknik pengambilan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 28 perusahaan dengan 79 unit analisis.  Metode analisis data penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan (size), debt to equity ratio, dan market capitalization tidak berpengaruh secara signifikan terhadap profitabilitas. Sedangkan, perputaran piutang memiliki pengaruh  positif terhadap profitabilitas. Saran untuk peneliti selanjutnya adalah mengambil variabel-variabel lain yang tidak dimasukkan ke dalam penelitian ini, yang mana memiliki potensi untuk mempengaruhi profitabilitas, seperti perputaran total aset dan perputaran modal.This study aims to analyze the effect of company size, receivable turnover, debt to equity ratio, and market capitalization on profitability. The populations of this study are all property and real estate companies listed in Indonesia Stock Exchange (IDX) year of 2011 to 2013, amount to 46 companies. The study uses purposive sampling. The companies that meet requirements for this study were 28 companies having 79 data in term of financial reports. Method of data analysis used in this study is multiple linier regression. The results of this study show that the company size, debt to equity ratio, and market capitalization have no significant effect on profitability. Meanwhile, receivable turnover has a positive effect on profitability. Other researches should identify other independent variables that have potential influence on profitability such as total asset turnover and capital turnover.
Intellectual Capital dan Corporate Social Responsibility Pengaruhnya pada Profitabilitas Perbankan
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i1.4041

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh Intellectual Capital dan Corporate Social Responsibilty pada Profitabilitas sektor Perbankan. Sampel penelitian yaitu seluruh bank di Bursa Efek Indonesia yang terdaftar periode 2011-2013 dengan metode purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Metode pengumpulan datanya menggunakan  metode dokumentasi. Hasil penelitian ini menunjukkan intellectual capital berpengaruh positif pada Profitabilitas. Disisi lain Corporate Social Responsibilty tidak berpengaruh pada Profitabilitas. This study aims to determine the effect of intellectual capital and Corporate Social Responsibility on profitability on Banks sector. Samples were banks listed from 2011-2013 periods employing purposive sampling method. The analysis technique used was multiple linear regressions. The technique of data collections was documentation. The results of this study demonstrate intellectual capital had positive effect on profitability. On the other hand, Corporate Social Responsibility had no effect on profitability. 

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