cover
Contact Name
Yuni Rimawati
Contact Email
infestasi@trunojoyo.ac.id
Phone
+6282232737905
Journal Mail Official
infestasi@trunojoyo.ac.id
Editorial Address
-
Location
Kab. bangkalan,
Jawa timur
INDONESIA
Infestasi
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Arjuna Subject : -
Articles 5 Documents
Search results for , issue "Vol 6, No 2 (2010): DESEMBER" : 5 Documents clear
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI INTELLECTUAL CAPITAL PADA PROSPEKTUS IPO DAN IMPLIKASINYA TERHADAP REAKSI INVESTOR DI INDONESIA Indra Lila Kusuma
InFestasi Vol 6, No 2 (2010): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i2.483

Abstract

The purpose of this research is to know and to analyze the effect of firm characteristic (Industry type, firm size and age) on intellectual capital information disclosure in IPO prospectuses, and also to know and to analize it’s implication on investor reaction in Indonesia. This research takes 61 companies from all stock exchange listing at The Indonesian Stock Exchange from 2003-2007. The selection of sample is done by using sensus method. The checklist is  used as the research supporting instrument for the documentation of the data which is  taken from Indonesian Capital Market Directory  and IPO prospectuses from all stock exchange listing at the Indonesian Stock Exchange from 2003 until 2007.  Data analysis to test the hypothesis is  multiple regression analysis by exercising software SPSS 15.   The results indicate that,  industry type and firm size have significan effect toward intellectual capital information disclosure, but age of the firm has no significan effect toward intellectual capital information disclosure. Partially, the variables influence is still pertained low seen from still the low of score total value obtained overall of sample if it is compared to maximum of obtainable score.Finally, this research also show that intellectual capital information disclosure on IPO prospectuses from all stock exchange listing at the Indonesian Stock Exchange from 2003-2007 has no effect to investor reaction in Indonesia.
MENYINGKAP NILAI KEADILAN (DALAM PERSPEKTIF SYARI’AH ISLAM) YANG TERKANDUNG DI DALAM GOOD CORPORATE GOVERNANCE Anis Wulandari
InFestasi Vol 6, No 2 (2010): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i2.484

Abstract

This research aimed to know the presence and the form of justice values in Good Corporate Governance (within Islam perspective). However according to OECD; Good Corporate Governance in a whole principles has been reflecting those values, although in some extent its different. Of course, its because built with different based formulation other than Islam’s values, or even far from its.In order to have those five principles more close to the Islam characters; first, by internalized “tauhid” in the Islam principles on OECD point of view, second, by framing Good Corporate Governance principles on OECD version with justice values that build in the Islam’s syariah.  In conclusion, for reforming OECD version about Good Corporate Governance to the more in Islamic principles and having justice values in Islamic point of view, injecting the main source of one paradigm that ALLAH is the creator of the universe to those five principles is the best solution.
PENGARUH LABA, ARUS KAS OPERASI DAN ARUS KAS BEBAS TERHADAP DIVIDEN KAS (STUDI PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA) Jen Surya
InFestasi Vol 6, No 2 (2010): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i2.485

Abstract

The aim of this research is to examine and analyze the influence of   net income, operation cash flow, and free cash flow both simultaneously   and partially in manufacturing companies listed in Indonesian Stock Exchange (ISE). Observation periods  from 2001 until 2005. The type of  research used in verification research or research to verify hypothesis with simple random sampling.The object of population are  manufacturing industries which listed in Jakarta Stock Exchange that has net income, the positive operation cash flow, the positive free cash flow and paid cash dividend. This research sample 109 population. To aimed influence net income, the positive operation cash flow, and the positive free cash flow both simultaneously and partially use multiple regression.Result of this research show that; (1) net income has a significant influence    on cash dividend, (2) the positive operation cash flow has a significant influence on cash dividend, (3) the positive free cash flow ha a significant negative  influence on cash dividend, and (4)  simultaneously net income,  operation cash flow, and free cash flow  has a significant  influence on cash dividend.
ANALISA PELAKSANAAN AUDIT LINGKUNGAN ATAS PENGOLAHAN LIMBAH CAIR PADA PT. CHEVRON PACIFIC INDONESIA (Studi Kasus Limbah Air Terproduksi Lapangan Minas, Propinsi Riau) - Hermiyetti; Arinta Satya Poetri
InFestasi Vol 6, No 2 (2010): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i2.486

Abstract

Oil and gas companies have potential as a source of environmental pollution impacts, either directly or indirectly from any activities. Liquid, solid, and gas produced from primary production and its supporting activities are pollutants that can cause negative impacts on the environment.One of the biggest pollutants in oil and gas industry is water produced. Produced water is ground water as a byproduct in the production process of crude oil. Water produced with oil taken out toward the surface by bringing a variety of harmful compounds, so before disposal or use must first be processed and adapted to the existing quality standards.With the implementation of environment management systems, industry, through the identification of environmental impacts and environmental audit of internal activities that are conducted periodically, can create an environmental program with a priority scale of significance in terms of environmental impact. Of course, the industry can do environmental monitoring and evaluating the effectiveness of its implementation to achieve continuous improvement
PRAKTIK PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DI INDONESIA (Studi pada Perusahaan yang Terdaftar di BEI) Rita Yuliana
InFestasi Vol 6, No 2 (2010): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i2.487

Abstract

Corporate social responsibility (CSR) is the recent issue in accounting circumtances.  The background of this issue is the willing of the company to be part of their surrounding. The point of this issue, company is participated in developing the wealth of communities surrounding. In fact, the CSR  practices in Indonesia is already done. Their annual report shows the practice of CSR in many aspects. The main idea in this research is about the practice of CSR in Indonesian company.The population of this research are all of company listed in Indonesian Stock Exchange. The method of sampling is purposive sampling. There are 94 companies used as research sample. Descriptive statistic is used as statistical method in this research. The research result shows the rate of participation of the companies to disclose their CSR practice is low. It shows, there are only 116 from 342 companies disclose their CSR practice. The proportion of CSR disclosure in annual report is also too low. Company also choose showing the issue about community development, labor wealth, and surrounding. Those issues are choosen by the company in order to promote the company.

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