Electronic Theses and Dissertation
Universitas Syiah Kuala
CORPORATE GOVERNANCE ATTRIBUTES, BANKRUPTCY PREDICTION, AND ACCOUNTING CONSER…
ZATA HULWANI ZUHRI
Accounting conservatism is a condition where a company acknowledges costs and debt more quickly, but on the other hand, the company acknowledges the asset and income more slowly. Some factors can affect accounting conservatism are standards changes, corporate governance, and so forth. The purpose of this study is to investigate the influence of corporate governance attributes and bankruptcy prediction in the use of accounting conservatism in company that listed at Amana Income Investor as the…
- Universitas Syiah Kuala, Banda Aceh - 2020
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COMPARATIVE ANALYSIS OF HEDGING IN NON-SHARIA AND SHARIA BANKING COMPANIES LI…
TJOET SAFIRA MUSTAQILLA
ABSTRACT In order to protect assets from exchange rate risk, international trade carries out risk management with value protection. In this study an analysis of hedging through derivative instruments in 17 non-sharia companies and 9 sharia banking companies for 2016-2017 periods is conducted. The variables that become benchmarks are leverage, liquidity, and firm size, and the dependent variable using the category scale. The technique of taking samples with purposi…
- FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2019
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THE INFLUENCE OF FINANCIAL DETERMINANTS ON CORPORATE HEDGING OF LQ 45 INDEX C…
Juliana
The objective of this research is to show the influence of financial determinants such as leverage, liquidity and firm size either partially or simultaneously on the practice of corporate hedging. By utilizing purposive sampling techniques on the secondary data, the total of 105 sample studies were drawn from LQ 45 index companies listed on Indonesian stock exchange for the period 2015 2017. Logistic regression analysis provided by SPSS 24.0 is employed to test the hypotheses constructed with…
- FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2019
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THE INFLUENCE OF CAPITAL EXPENDITURE, FINANCIAL CONSTRAINT AND GENDER DIVERSI…
SALMA ANNISA
ABSTRACT This research is primarily aimed in indentifying the effect of capital expenditure, financial constraint and gender diversity on cash holding of insurance companies listed on IDX for period 2012 to 2017. Out of 15 insurance companies, 9 companies were selected as sample of this research using the purposive sampling technique. Generalized Least Square (GLS) was applied to test the hypotheses in this research. This research empirically found that the financial constraint and gender …
- FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2018
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THE IMPACT OF IFRS ADOPTION AND MANDATORY DISCLOSURE ON COST OF EQUITY CAPITA…
SITI HUSNA FITRI
The objective of this research is to assess the impact of IFRS adoption and mandatory disclosure on cost of equity capital (COEC) towards banking companies listed in Indonesia Stock Exchange for year 2011 and 2016. The research uses purposive judgment sampling as the sampling technique to select the research sample and 22 companies were taken for a total 44 data observation. The dependent variable, which is cost of equity capital, measures by using Price to Earnings Growth ratio (PEG ratio). …
- FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2018
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DETERMINANTS OF CASH HOLDINGS: EVIDENCE FROM MANUFACTURING COMPANIES LISTED O…
MUHAMMAD ATHA UMRY
This research aims to investigate the influence of debt maturity structure and probability of financial distress towards corporate cash holdings. Cash holdings was measured using ratio of cash and cash equivalent to total assets. This research take manufacturing companies which are listed on Indonesian Stock Exchange (IDX) for the period of 2012-2017 as research sample. Purposive sampling technique was applied to select the sample of this research and 106 companies were chosen for total of 63…
- FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2018
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THE DETERMINANT OF INTERNET FINANCIAL REPORTING (IFR): EVIDENCE FROM GO-PUBLI…
KHARISMA FIENDY
ABSTRACT This study aims to determine and analyze the determinants of Internet Financial Reporting (IFR) listed on in Indonesia Stock Exchange (IDX) for the year 2017. The determinants measured by profitability, leverage, Listing and Auditor Reputation as the independent variables. IFR disclosure measure by index Internet financial reporting Index (IFRI) developed by Chen (2000). The population in this research is all go public companies listed on the Indonesia Stock Exchange for the year 20…
- FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2018
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