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INDONESIA
Riset Akuntansi dan Keuangan Indonesia
Published by Universitas Muhammadiyah Surakarta
ISSN : 14116510     EISSN : 25416111     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 482 Documents
 28   29   30   31   32 
PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015) Ilham Nuryana Fatchan; Rina Trisnawati
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1954

Abstract

This study aims to investigate the influence of corporate governance and sustainability report on firm value of all companies listed in the Indonesia Stock Exchange. The data is secondary data which is obtained from the website  www.ncsr-id.org, Indonesia Capital Market Directory (ICMD), and each website owned companies. The sample is companies that member of Indonesia Sustainability Report Award on the Indonesia Stock Exchange during 2014-2015. The sample was selected by purposive sampling method and obtained the 34 companies. Data analysis was performed with multiple regression method. The results show that sustainability report has a significantly influence on firm value, good corporate governance hasn’t a significantly influence on firm value and corporate governance as a moderating variable is not significantly influence on sustainability report and corporate value
PENGARUH KECUKUPAN MODAL, RISIKO PEMBIAYAAN, EFISIENI OPERASIONAL DAN LIKUIDITAS TERHADAP PROFITABILITAS (Studi Pada Bank Syariah dan Bank Konvensional di Indonesia) Erma Setiawati; Dimas Ilham Nur Rois; Indah Nur Aini
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4886

Abstract

AbstractThe competition between conventional and Islamic banks is quite strict, this becomes a common trend because the banks want to attract and maintain the relation with their costumer, each bank must try and work hard to show their optimal financial performances.This research aims to find out the effect of capital adequacy, financing risk, operational efficiency and liquidity on the profitability of Islamic banks and Conventional banks, as well as to analyze the differences effect of capital adequacy, financing risk, operational efficiency and liquidity on profitability in Islamic banks and conventional banks in Indonesia. Population in this research are all Islamic bank and a conventional bank that listed in Indonesian bank (Bank Indonesia) on 2011-2015. This research using purposive sampling technique, with the samples involving three Islamic bank and four conventional banks in Indonesia. The data is analyzed by multiple regression analysis and descriptive analysis. The result of this research shows that the capital adequacy and operational efficiency has a significant effect on the profitability of Islamic banks. The financing risk and liquidity have no significant effect on the profitability of Islamic banks. While the capital adequacy, operational efficiency, and liquidity have a significant effect on their profitability conventional banks, and the financing risk is not affected to conventional banks profitability. The result of this research also showed that there's a difference in the effect of capital adequacy, financing risk, operational efficiency and liquidity on profitability between Islamic banks and Conventional Bank. Keywords: capital adequacy, financing risk, operational efficiency, liquidity and profitability
Telaah atas Konsep Pemeliharaan Modal Mujiati Mujiati
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.3476

Abstract

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Kinerja Industri Kecil dan Menengah Pemrosesan Makanan di Malaysia dan Indonesia Wiyadi Wiyadi; Faridah Shahadan
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.3559

Abstract

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Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Real Earnings Management (An Empirical Study on the Mining Company Classification Study on the Minin Suyatmin Waskito Adi; Wulanditya Anggun Permata Putri; Widowati Dian Permatasari
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.12403

Abstract

The aim of this research is to analyze the effect of profitability, leverage, firm size, liquidity, and total assets turnover on real earnings management. The population of this research is the classification of mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling method used a purposive sampling method and obtained as many as 80 companies. The data analysis method used multiple linear regression method. The results showed that the total asset turnover affected real earnings management. While profitability, leverage, firm size, and liquidity did not affect real earnings management.
Pengaruh Pengumuman Dividen Tunai Ditinjau dari Kenaikan dan Penurunan Dividen terhadap Variabilitas Tingkat Keuntungan Saham di Bursa Efek Jakarta Dian Agustin Puspitasari; Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3598

Abstract

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The Effect of Premium Income, Claim Payment, Risk-Based Capital, Investment Return, and Underwriting Result on The Profits of Insurance Companies Listed on The Indonesia Stock Exchange For The 2015-2018 Period Wahyono Wahyono; Nurochim Nurochim; Indarti Diah Palupi
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16125

Abstract

This study aims to determine the effect of premium income, claim payments, risk based capital, investment returns and underwriting results on the profits of insurance companies listed on the Bursa Efek Indonesia (BEI) for the 2015-2018 period. The analysis technique used is panel data regression with the Common Effect Model, Fixed Effect Model and Random Effect Model. The results of this study indicate that premium income, claim payments, and investment returns have an effect on profits. Meanwhile, risk based capital and underwriting results have no effect on profits.
PENGARUH PENGUNGKAPAN INFORMASI PROYEKSI DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA Indarti Diah Palupi; Diah Ayu Wulandari; Dyah Ayu Safitri
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3685

Abstract

Since many corporate’s disclosures are claimed to be more value relevant and more informative, this research examines if the earnings response coefficient changes by projections and corporate social responsibility (CSR) disclosures. Data were obtained from companies incorporated in the LQ 45, August 2014 - January 2015 period. This research used two models, model 1 (without control variables) and model 2 (with control variables) that test using Ordinary Least Squares Regression. On model 1, the F test results indicate that projections and CSR disclosures simultaneously have significant effect on the ERC. While the t test results showed that partially, projections have negative significant effect on ERC. This results reflect that diclosure of projections aim to lower asimmetry information because of corporate’s prospect uncertainty. CSR disclosures have no significant effect on ERC but the coefficient was negative, according to the research hypothesis. On model 2, both the F test  and t test results showed that the projection information, CSR, capital structure, and company growth simultaneously and partially have no significant effect on the ERC. Keywords: projections, corporate social responsibility, earning respon coefficient
ANALISIS KINERJA KEUANGAN PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK JAKARTA SEBELUM DAN SESUDAH PEMBAYARAN DIVIDEN KAS J.C. Shanti
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.3456

Abstract

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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Fatchan Achyani; Susi Lestari
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.8063

Abstract

This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.

Page 30 of 49 | Total Record : 482

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