scholarly journals Accounting-Based Asset Return Smoothing in Participating Life Annuities: Implications for Annuitants, Insurers, and Policymakers

2015 ◽  
Author(s):  
Raimond Maurer ◽  
Olivia S. Mitchell ◽  
Ralph Rogalla ◽  
Ivonne Siegelin



Author(s):  
Ghaniy Ridha Prima ◽  
Hermanto Siregar ◽  
Ferry Syarifuddin

The purpose of this study is to provide empirical evidence of the effects of the Loan to Value (LTV) policy on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sample selection uses a purposive sampling method of 42 property and real estate companies that meet the criteria. The research period is divided into 2 namely before the Loan to Value policy (2013-2014) and after the Loan to Value policy (2016-2017) with the Paired Sample t Test analysis technique. The test results show if the current ratio, Return on Asset, Return on Equity and Debt to Asset have significant differences between before and after the LTV policy is applied. While the fast ratio, cash ratio, net profit margin and Debt to Equity did not show a significant difference. Keywords: Financial Performance, Loan to Value, Property and Real Estate, Profitability Ratio, Liquidity Ratio, Solvability Ratio.



2018 ◽  
Vol 9 (2) ◽  
pp. 133-147
Author(s):  
Winda Lestari

Penelitian ini bertujuan untuk mengetahui pengaruh return on asset, return on equity dan earning per share terhadap harga saham pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan adalah 48 perusahaan Property dan Real Estate periode 2015-2016. Sampelnya adalah 35 perusahaan Property dan Real Estate dengan menggunakan teknik purposive sampling, metode analisis yang digunakan adalah regresi linier berganda. Hasil koefisien korelasi secara simultan menunjukkan bahwa terdapat hubungan yang lemah antara return on asset, return on equity dan earning per share terhadap harga saham. Berdasarkan uji F bahwa return on asset, return on equity dan earning per share secara simultan mempunyai pengaruh yang signifikan terhadap harga saham pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia karena Fhitung > Ftabel. Berdasarkan uji t bahwa earning per share berpengaruh yang dominan terhadap pertumbuhan harga saham pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia, karena mempunyai thitung dan r parsial paling besar dibanding return on asset dan return on equity.



2007 ◽  
Vol 10 (2) ◽  
pp. 3-24 ◽  
Author(s):  
Kohei Marumo ◽  
Rodney Wolff






Author(s):  
Craig A. Friedman ◽  
Yangyong Zhang ◽  
Wenbo Cao




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