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Fundamental Management Journal
Published by Universitas Kristen Indonesia
ISSN : 25409816     EISSN : 25409220     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
The Fundamental Management Journal provides a valuable outlet for basic research on management and economic-orientated themes and topics. It publishes articles of a multi-disciplinary and interdisciplinary nature as well as empirical research from within traditional disciplines and managerial functions. With contributions from all lecturer and researcher, the journal includes articles across the full range of management and economics disciplines.
Arjuna Subject : -
Articles 219 Documents
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The Influence of Profitabilities and Capital Structure to Company Performance Louvisa, Dina Esra; Tarigan, Lukas; Sembiring, Carolina F.
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.559

Abstract

The influence of profitabilities and capital stucture to company performance. Research aims at explaning effect of profitability and capital stucture on company performance. Research also considers testing the effect of profitability and capital stucture simultaneously or partially on company performance. Study sample of 7 property and real estate companies listed on the Indonesia Stock Exchange. Observation made during the period of 7 years, the years 2009-2015. Data analysis techniques used in the study was conducted using miltiple regression analysis. Results of research indicate that variables of profitability and capital structure simultaneoously provide significant effect on company performance. Partially, only variabel of profitability ROE significantly affect company performance, while ROA not. Also DER variable of Capital Structure don’t have significant affect on company performance.Keywords: Profitability, Capital Structure, Company Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM LQ45 BEI : KOMISARIS INDEPENDEN, PROFIT MARGIN, RETURN ON EQUITY,: PRICE TO BOOK VALUE DAN PRICE TO EARNING RATIO (PERIODE 2010 - 2014) 1, Silverawati; Kennedy, Posma Sariguna Johnson; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 1 (2017): 2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1.328

Abstract

The aim of this research is analyze the influence partially or simultaneously between corporate governance measured with proportion of Independent Commissioners (KI) and costs of financial, measured by ratio of Profit Margin (PM), Return on Equity (ROE), Price to Book value (PBV) and Price to Earning Ratio (PER) to return. As well as analyzing the variables the dominant influence on the company under common back ILQ-45 in BEI. Data used from official sites of BEI, www.idx.com. Sample election is LQ-45 in the period 2010 - 2014. The research methods use multiple linear regression analysis. Correlation coefficient values indicate a strong enough relationship. Results of regression analysis showed that operates simultaneously, KI, PM, ROE, PER and PBV against return under common significant influence. Partially, only variables KI and PBV have the significant effect against return under common control. While variable PM, ROE and PER have no effect. The Results The result showed that the company management need to increase the role of the Independent Commissioner.Keywords: return, independent commisioner, financial ratios.
The Effects of Financial Performance towards Investment Return Kanter, Abraham Bill; Siagian, Jonny
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.555

Abstract

Abstract: This research performed in order to test influence of fundamental factors towards investment return which measure by initial stock price price – ending stock price than divided by ending stock price in manufacturing company that listed in Indonesia stock exchange (IDX) during periode 2012-2015. The profitability ratio in this research was measured by return on asset, while leverage by Debt to equity ratio, and liquidity in this research used current ratio. The sample were collected using purposive sampling method and it has 61 companies for the resulting samples. The samples were analyzed using multiple linear regression technique. The result show that the ROA has negative and significant effect to investment return. While DER has positive and significant effect to investment return, and CR has positive and significant effect to investment return. Key words: Return on Asset, Debt to Equity Ratio, Current Ratio, Return investment
ANALISIS KUALITAS LAYANAN TERHADAP TINGKAT KEPUASAN PENGHUNI RUSUNAWA JATINEGARA BARAT Sihombing, Tretnis; Panjaitan, Robert P.; Tobing, Emerald G.M.
Fundamental Management Journal Vol. 1 No. 03 (2016): FUNDAMENTAL management journal PISSN/EISSN 2540 -9220/2540-9816
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v1i03.229

Abstract

The purpose of this study was to determine the factors that influence occupant satisfaction Rusunawa and analyze things Occupants required to meet their satisfaction with services provided by the manager. Respondents were selected using purposive sampling method. Total population of 517 families, while respondents consisted of 84 households. Data were analyzed by using Importance Performance Analysis (IPA) and the Cartesian diagram. This study was analyzed by using 19 attributes are available on the five dimensions of service quality that is Tangibles, Reliability, Responsiveness, Assurance and Empathy. Partial results showed there is significant influence between the quality of service to satisfaction of Occupants Rusunawa Jatinegara Barat and attributes are mapped to the most Cartesian diagram is in quadrant II, which means the quality of service Rusunawa studied showed quite good.Keywords: quality of service, satisfaction.
ANALISIS PENGARUH INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP UNDERPRICING (STUDI PADA PERUSAHAAN SEKTOR JASA, PERDAGANGAN: DAN INVESTASI YANG MELAKUKAN IPO DI BURSA EFEK INDONESIA TAHUN 2008 – 2016 Lestari, Novita; Rasyid, Elly; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.546

Abstract

The objective of this research is to examine the effect of company’s age, company’s size, Debt to Equity Ratio (DER), Return on Assets (ROA) and Earning Per Share (EPS). Testing hypotheses are conducted using multiple regression models with observation from 35 sample IPO in service trade and investment companies that listed in Indonesia Stock Exchange during the period of 2008-2016. The empirical result show that company’s age and DER have negative significant effect on underpricing level. However company’s size, ROa and EPS have no significant effect on underpricing level.Keywords : IPO, Underpricing, company’s age, company’s size, Debt to Equity Ratio (DER), Return on Assets (ROA), and Earning Per Share (EPS).
THE EFFECT OF AUDIT QUALITY TO EARNINGS RESPONSE COEFFICIENT WITH INTERVENING VARIABLES AS EARNINGS MANAGERIAL AND PROFIT POLICY Wahyuni, Ika; Herawaty, Vinola
Fundamental Management Journal Vol. 3 No. 1p (2018): pISSN : 2540-9816 EDISI CETAK Volume:3 No.1 April 2018
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v3i1p.731

Abstract

The purpose of this study is to determine whether the quality of audit affects earnings response coefficient by using earnings management and debt policy as intervening variables. This research is done by using purposive sampling method. The results of this study can be seen that, KAP size variables do not have a significant influence on debt policy mean a while the variable earnings management (Manlab) has a significant influence on earnings (ERC) in manufacturing companies in Indonesia Stock Exchange. In addition, Debt Policy variables have a significant influence on earnings (ERC), and KAP Size variables with variable debt policy intermediaries have a significant effect on earnings (ERC) on manufacturing companies in Indonesia Stock Exchange. It is expected for the users of information and further researchers, this research can be used as a source of new analysis for variable earning response coefficient.Keywords: Earning Response Coefficient, Audit Quality, Profit Management, Debt Policy
HUBUNGAN BUDAYA ORGANISASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN BAGIAN ADMINISTRASI DI AUTO 2000-CAO JAKARTA Anggraini, Nenny; Simamora, Engelina Lawita; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 1 No. 02 (2016): FUNDAMENTAL management journal PISSN/EISSN 2540 -9220/2540-9816
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v1i02.221

Abstract

Research conducted at the AUTO 2000 - CAO Jakarta to determine the relationship of organizational culture and motivation on employee performance of Administration. The purpose of this study was to determine the relationship of organizational culture and employee performance, motivation and performance of employee relations, cultural relations organization and motivation on the performance of employees in the Administrative AUTO 2000-CAO Jakarta. This research is descriptive-correlational by as many as 30 employees, and the data were analyzed using Spearman Rank analysis and correlation. The results of this study indicate that (1) there is a significant relationship between organizational culture and employee performance of Administration AUTO 2000-CAO Jakarta. It ditujukkan with the obtained t (2.309) is greater than t table (2.048). (2) there is a significant relationship between motivation and performance of employees of the Administration AUTO 2000-CAO Jakarta. It ditujukkan with the obtained t (4.105) is greater than t table (2.048). (3) there is a significant relationship between organizational culture and motivation simultaneously with employee performance of Administration AUTO 2000-CAO Jakarta. It ditujukkan with Fhitung obtained (4.771) greater than F table (3,354). Based on the results, it can be concluded that the organizational culture in the company is very strong and must be protected and maintained. Organizations need to be more enthusiastic in enhancing innovation to improve the quality of work. Work motivation has also been very strong in the company. Bosses and employees motivate each other to each other and thus creating an increase in the employee morale. While in terms of performance also has been very good and still be maintained by the briefing or coffe morning in order to create good communication between employees.Key word : organizational culture, motivation, employee performance
The EFFECT OF EARNINGS MANAGEMENT THROUGH ACCOUNTINGS DEVIATION, ACTIVITIES PROFIT RIIL AND ACRUAL TO TAX AGGRESSIVITY Surahman, Andy Surahman; Firmansyah, Amrie
Fundamental Management Journal Vol. 2 No. 2p (2017): ISSN: 2540-9816 (print) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2p.517

Abstract

Book tax difference leads an opportunity for earnings management that management calculates the company's earnings for two purposes each year, ie the purpose for financial reporting based on the principles of financial accounting standards and tax reporting based on tax regulations to determine the amount of taxable income or earnings according to fiscal. The Indonesian tax regulations require that the fiscal profit is calculated based on the accrual accounting method, so that the company does not have to double bookkeeping.This study is aimed to examine the effect of earnings management through accounting irregularity, real earnings activities and accrual earnings activites on tax aggressiveness. The samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period 2013-2015. Using pusposive sampling, selected companies data amounted to 80, so the total sample in this study of 240. The data examination in this study uses multiple regression analysis with panel data. The results of this study indicate that accounting irregularity has no significant effect on tax aggressiveness. Meanwhile, real earnings management through operating cash flow has a significant negative effect on tax aggressiveness, real earnings management through decreasing discretionary expenses has a significant positive effect on tax aggressiveness, real earnings management through overproduction has a significant positive effect on tax aggressiveness. Furthermore, accrual earnings management has a significant positive effect on tax aggressiveness. Keywords : Earnings Management, Tax Aggresiveness
THE ANALYSIS OF OPTIMAL PORTFOLIO 3 COMPANIES’ STOCK AND THE INNOVATION OF STOCK PORTFOLIO, PERIOD OF 2014-2016 Siahaan, Gabriella Grace Yolanda; Siagian, Jhonny
Fundamental Management Journal Vol. 3 No. 1 (2018): 2540-9220 (online) Volume:3 No.1 April 2018
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v3i1.718

Abstract

The purpose of this research was to analyze whether the portfolio of three companies’ stocks are optimal. This research useful for the investors as a consideration to determine the choice of investing in stock portfolio and get the optimal portfolio. Research method is quantitative descriptive method. The research instruments are expected return and risk (standard deviation). The Data is secondary data that used from closing price stocks every month in Indonesia Stocks Exchange. The result of this study indicate that (1) the combination weighted from PT Summarecon Agung Tbk is 10,62%, PT Bank Central Asia Tbk is 62,99% and PT Unilever Indonesia Tbk is 26,39% and give the optimal result. (2) the combination from three companies will give expected return portfolio amount 1,4832 or 1,48% and the risk portfolio amount 0,72 or 72%.Keyword : Expected Return, Standar Deviation and Portfolio
The Effect of EPS and Return on BEI IDX using Value Investing from Benjamin Graham: PENGARUH EPS DAN RETURN SAHAM TERHADAP IHSG BEI MENGGUNAKAN VALUE INVESTING DARI BENJAMIN GRAHAM Sitorus, Frangky Yosua; Hutasoit, Posma Sariguna Johnson Kennedy
Fundamental Management Journal Vol. 2 No. 1p (2017): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1p.426

Abstract

This study intends to analyze the value of existing companies in Indonesia Stock Exchange (BEI) to select stocks which will gain a high level of return in the long term. Using fundamental analysis method of value investing Benjamin Graham, this method is used to select undervalued stocks, stocks that are expected to provide high returns over the long term. This study was conducted on 20 companies selected according to the criteria of value investing Graham of 331 companies that listed on the BEI in the period 2005 to 2012. With those datas, the research analyze the effect of Earning Per Share (EPS) and Return of the Shares on IHSG. Pooled Least Square method with the regression equation will be obtained. The result said that changes in the value of EPS is not a significant effect on changes IHSG in BEI, but changes in the value of stock returns has significant impact on IHSG changing, while the variable IHSG simultaneously influenced by both variables, EPS and stock return variable.

Page 2 of 22 | Total Record : 219

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