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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 2,418 Documents
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode Tahun 2011–2012)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to determine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Current Ratio (CR), Price to Book Value (PBV) and Total Asset Turnover (TATO) to Return stock company belonging to the category of businesses and services listed in Indonesia Stock Exchange (IDX). The object of this research is all manufacturing companies listed on the Stock Exchange Indonesi the period 2011-2012. Determination sample with purposing sampling method is based on the availability of data during the study period and the type of data is secondary data, while the analisia method used in this study is a multiple linear regression model. The results of this study indicate that each variable has a different effects ie ROA gave the positive and significant impact on stock returns, DER and PBV negatively and significantly, while the EPS, CR and TATO with the same give and no significant positive effect on stock returns. Conclusion. This study shows that the regression model is formed by the independent variables consisting of ROA, DER, EPS, CR, PBV and TATO can be used to predict stock returns in manufacturing companies listed in Indonesia Stock Exchange (IDX).Keywords: Stock Return, Return On Assets, Debt to Equity Ratio, Earnings Per Share, Current Ratio, Price to Book Value, Total Asset Turnover
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2010 – 2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The purpose of this study was to determine the influence investment decisions, financing decisions, dividend policy and the profitability of the firm is value. This research was conducted at the Indonesian Stock Exchange by using go public manufacturing company.The population this studyare155companies listedinIndonesia Stock Exchange in2010-2013. The sampling method used purposive sampling. The amount of sample using 14 companies.Mechanicaltesting ofthe dataisbyusing multiple linearregressionanalysis The result showed that Investment decisions, financing decisions, dividend police and profitabilty significant positive effect to firm value.Keywords: Investment Decisions, Financing Decisions, Dividend Policy, Profitability, Firm Value
PENGARUH EQUITY TO TOTAL ASSET RATIO (EAR), LOAN ASSET RATIO (LAR), CAPITAL ADEQUENCY RATIO (CAR), NON PERFORMING LOAN (NPL), DAN LOAN DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSET (ROA) (Pada Perusahaan Perbankan Periode 2009-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The study examines the effect of EAR, LAR, CAR, NPL, and LDR to ROA. This research was conducted at the Indonesian Stock Exchange by using a go public banking company as the unit analysis. The sampling method used purposive sampling with the observation period from 2009 to 2013. Relationship and (or) influence between variable is described by using multiple regression analysis. Result of this research show that simultancy independent variables EAR, LAR, CAR, NPL, and LDR have significant influent to ROA. While, partially EAR and LDR have positive influent and significant to ROA. Evenwhile LAR, CAR, and NPL has negatif influent and significant to ROA.Keywords: Equity to Total Asset Ratio, Loan Asset Ratio, Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, Return On Asset
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DEVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aimed to examine the analysis of factors influencing the dividend policy. This study was conducted to examine the effect of Current Ratio, Debt to Equity Ratio, Growth, Collateralizable Assets and Return on Equity Dividend Payout Ratio on manufacturing companies listed in Indonesia Stock Exchange during 2011-2013. The data is obtained based on Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange (BEI) 2011-2013 publications using analysis unit manufacturing company.The population in this study are 151 companies listed in Indonesia Stock Exchange in 2011-2013. The sample selection was conducted using purposive sampling of 100 companies. Data testing technique is to use multiple linear regression analysis. The analysis showed that the variables Current Ratio, Collateral Assets, Return on Equity positive effect on dividend policy. While the Debt Equity Ratio, GROWTH negatively affect dividend policy.Keywords: Current Ratio, Debt Equity Ratio, Growth, Collateral Assets, Return on Equity, and Dividend Payout Ratio
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL ADEQUACY RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aims to analyze the effect of Return On Asset, Non Performing Loan and Loan to Deposit Ratio of Capital Adequacy Ratio Banking companies listed on the Indonesia Stock Exchange. Population in this study are the financial statements of banking companies in Indonesia, published by the Stock Exchange during the period 2009-2013. The technique of collecting samples in this study using purposive sampling method which samples are teken based on the criteria used by the researchers. Samples taken as many as 22 commercials banks in 2009-2013. The result showed that Return On Asset have negative significant, Non Performing Loan have negative not significant, and Loan to Deposit Ratio have negative not significant to Capital Adequacy Ratio. Keywords: ROA, NPL, LDR, and CAR
PENGARUH LEVERAGE, PROFITABILITAS, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aimed to get empirical evidence of: (1) Effect of Leverage Against Company Value (2) Effect of Profitability of the Company Value (3) Effect of Corporate Social Responsibility Disclosure on Corporate Value. Collecton data using purposive sampling method. The study population was all manufacturing companies listed in Indonesia Stock Exchange in 2010-2013 amounted to 155 companies. The sampling technique is purposive sampling. The research sample totaled 150 companies. Analysis of data by multiple regression. Results of this study concluded that: (1) Leverage significant positive  effect on the value of the company to, (2) Profitability significant positive effect on the value of the company, (3) CSR is not effect onfirm value.Keywords: Leverage, Profitability, CSR, Corporate Values
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS GOOD CORPORATE GOVERNANCE (Perusahaan yang Terdaftar Dalam Laporan Indeks CGPI Tahun 2011-2013)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aims to examine investment opportunities, concentration of ownership, leverage, asset composition, company size, profitability, to the quality of good corporate governance listed on the Indonesia Stock Exchange. The population in this study are 60 companies CGPI listed on the stock exchange Indonesia 2011-2013. Data were analyzed using multiple linear regression analysis. Results of the analysis showed that the variable investment opportunity negative, company size, profitability positif influence quality good corporate governance. While variable, concentration of ownership, leverage, asset composition does not influence quality good corporate governance.Keywords: Investment Opportunity, Concentration of Ownership, Leverage, Asset Composition, Company Size, Profitability, Good Corporate Governance
PENGARUH INFORMASI LABA DAN KOMPONEN ARUS KAS TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2009-2012)
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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The purpose of this study was to examine and analyze the effect of earnings information and components of cash flow consisting of operating cash flow, cash flow investment, and financing cash flows to the stock price on manufacturing companies listed in Indonesia Stock Exchange 2009-2012 period. The samples in this study using purposive sampling technique, so it was chosen as many as 315 companies. The data in this study is secondary data obtained from the Indonesian Stock Exchange (IDX). Statistical methods used to analyze data using multiple regression analysis. The variables used were accounting profit, cash flow component that operating cash flows, investment cash flow, cash flow financing as the independent variable, while the share price as the dependent variable. Of testing hypotheses, this study resulted in the finding that the variable accounting profit, operating cash flow, cash flow and cash flow financing investments have a significant positive effect on stock prices.Keywords: Information Profit, Cash Flow Component, and Stock Prices
PENGARUH EARNING PER SHARE (EPS), RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE), DAN CURRENT RATIO (CR) TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of Earning Per Share (EPS), Return On Asset (ROA), Return On Equity (ROE), and Current  Ratio (CR) of stock price manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population is the entire manufacturing company in Indonesia Stock Exchange (IDX) with 152 companies and research during the period of 2011-2013. Samples taken in this study is 68 companies. The sampling technique used purposive sampling. The analytical tool used in study is Multiple Linear Regression Analysis. The results showed that for the test statistic F-test, Earning Per Share (EPS), Return On Asset (ROA), Return On Equity (ROE), and Current  Ratio (CR) jointly influence on stock prices. Partial results of hypothesis testing indicates that there is a positive effect of the Earning Per Share (EPS) of the stock price. As for the Return On Asset (ROA), Return On Equity (ROE), and Current Ratio (CR) showed no effect on stock prices. Keywords: Earning Per Share, Return On Asset, Return On Equity, Current Ratio, and Stock Price
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 4 No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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Abstract

The purpose of this study was to analyze the influence of the commissioners, leverage, company size, profitability and managerial ownership on the disclousure of corporate social responsibility. The populations of this study is manufacturing companies which are listed in Indonesia Stock Exchanged  during 2010 – 2013. The samples were selection using purposive sampling method is manufacturing company amount 27 companies. Technique test of data is by using multiple linear regression analysis. The analysis showed that the variables have a significant positiveeffect on the diclosure of corporate social responsibility is leverage. While commissioners,company size, profitability and managerial ownership does not significanly influence the disclosure of corporate responsibility.Keywords: Commissioners, Leverage, Company Size, Profitability and Managerial Ownership