pengaruh keputusan investasi, keputusan pendanaan dan kebijakan dividen terha…
ABSTRAK
Hasil studi empirik tentang pengaruh tiga keputusan keuangan utama yaitu keputusan investasi, keputusan pendanaan dan kebijakan dividen terhadap nilai perusahaan sektor pertambangan di Indonesia belum konsisten. Ketidakkonsistenan hasil ditengarai ada kaitannya dengan variabel risiko perusahaan sebagai mediator antara ketiga keputusan tersebut dengan nilai perusahaan. Namun penelitian secara terpadu belum ditemukan. Tujuan penelitian ini untuk mengidentifikasi dan mengukur pengaruh …
PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN RENCANA KEGIATAN DAN ANGG…
ABSTRACT
This study aimed the examine the effect of accountability and transparency in the management Activity Plans and Budgets School (RKAS) either simultaneously or partially on the participation of parents in education funding. The research was conducted on the entire SMA (Senior High School) in Banda Aceh. Types of research used in this study is hypothesis testing.
The method used in this study is the census. The population in this study was the school and the school committee. The d…
PENGARUH AUDIT DELAY, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN RETURN…
ABSTRACT
The purpose of this research is to examine the effect of audit delay, corporate social responsibility disclosure and return on equity towards investor’s reaction. The type of data used is secondary data. Samples are chosen using the purposive sampling method, from the total of 159 manufacturing company listed in IDX (Indonesia Stock Exchange) during the period 2009-2011. The analysis technique used is multiple linear regression using SPSS 20
This research uses audit delay, corp…
PENGARUH BELANJA PEGAWAI DAN BELANJA MODAL TERHADAP FENOMENA FLYPAPER EFFECT …
ABSTRACT
Regional autonomy and fiscal decentralization has the objective to create a regional self-reliance. In creating local independence, not all regions have to same level of fiscal readiness. To overcome this problem, the central government balance fund/fund transfers to local governments. But in fact, some studies have shown empirical evidence suggest the existence of the flypaper phenomenon of local government in Indonesia, with an indication of the dominant role of the transfer of fu…
ANALISIS DAYS OF SALES OUTSTANDING (DSO), DAYS OF SALES IN INVENTORY (DSI), D…
ABSTRAK
Tujuan penelitian ini adalah untuk mengetahui Days of Sales Outstanding (DSO), Days of Sales in Inventory (DSI), Days Payables Outstanding (DPO)dan profitabilitas pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia tahun 2007-2012. Penelitian ini menggunakan statistik deskriptif dan analisis crosstabs.
Jenis data yang digunakan adalah data sekunder yang diperoleh Pusat Referensi Pasar Modal di Bursa Efek Indonesia.Analisis crosstabs digunakan untuk melihat hubungan ant…
PENERAPAN PSAK 109 TERHADAP LAPORAN POSISI KEUANGAN BAITUL MAL PROVINSI ACEH
ABSTRACT
The objective of this research is to comprehend the implementation of PSAK 109 toward the Balance Sheet of Baitul Mal Aceh, the zakat managing institution of Aceh Province. This is a descriptive research which compares the theory with the collected data through case study. The result shows that Baitul Mal Aceh implements cash basic system of accounting in its bookkeeping. The Balance Sheet arranged by Baitul Mal Aceh has been generally based on PSAK 109 but can’t be adopted thorou…
PENGARUH OPERATING LEVERAGE DAN FINANCIAL LEVERAGE TERHADAP BETA SAHAM SYAR…
ABSTRACT
The objective of this research is to examine the influence of operating leverage and financial leverage, toward sharia Beta stocks on listed companies from Jakarta Islamic Index at the Indonesia Stock Exchange (BEI) for the year 2009-2011. This research type used in this research is verificative research or hypothesis testing research. By using simple random sampling method and pooled data, there are 10 firm observations.
The data types used is secondary data gotten from the capita…
PENGARUH KINERJA LINGKUNGAN DAN KEPEMILIKAN ASING TERHADAP KINERJA KEUANGAN P…
pengaruh kinerja lingkungan dan kepemilikan asing terhadap kinerja keuangan pada perusahaan peserta PROPER periode tahun 2009 sampai 2011.
Sampel penelitian ini berjumlah 32 perusahaan peserta Program Peringkat Kinerja Lingkungan Dalam Pengelolaan Lingkungan Hidup (PROPER) dan terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2009 sampai 2011.
Dengan menerapkan metode analisis regresi linear berganda dan menggunakan software Statistical Packages for Social Sciences (SPSS), penelitian in…
ANALISIS PERBEDAAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHA…
ABSTRACT
The purpose of this study was to determine differences in disclosure of Corporate Social Responsibility in the company of high profile and low profile in the period 2008-2011 the Indonesia Stock Exchange.
This study uses a sample within a period of three (3) consecutive years, using secondary data obtained from the annual reports of companies listed on the Indonesia Stock Exchange to carry out CSR index. The data collection techniques using secondary data. Secondary data in thi…
PENGARUH INCOME SMOOTHING TERHADAP NILAI PASAR DENGAN ABNORMAL RETURN SEBAGAI…
ABSTRACT
The objective of this research is to examine and analyze the effect of income smoothing to the market value as well as the effect of moderating variable abnormal return to the relationship between income smoothing and market value of manufacturing companies listed at the Indonesia Stock Exchange for the period of observation from 2009-2011. The research type used in this research is hypothesis testing research. By using purposive sampling and balanced panel data, there are 169 man…
