scholarly journals HUBUNGAN ANTARA PENGUNGKAPAN, INFORMASI ASIMETRI DAN BIAYA MODAL

Author(s):  
Muhammad Nuryatno ◽  
Nazmel Nazir ◽  
Maya Rahmayanti

<table class="NormalTable"><tbody><tr><td width="550"><span class="fontstyle0">This study intends to investigate the relationship between disclosure, asymmetry<br />information and cost of capital. The samples of this study cover about 40 manufacturer companies listed at the Jakarta Stock Exchange in 2004 that selected using purposive random sampling. The analysis method used to test is simple regression, Kolmogorov-Smirnov and P-Plot. The study result were as follows, first hypothesis show there is no relationship between disclosure and asymmetry information. Second hypothesis result show that there is a positive relationship between asymmetry information and cost of capital. Third hypothesis, there is a relationship between disclosure and cost of capital.</span></td></tr></tbody></table>

Humaniora ◽  
2010 ◽  
Vol 1 (1) ◽  
pp. 70
Author(s):  
Aryusmar Aryusmar

Article clarified the relationship between knowledge of syntax and reading skill in English for specific purposes. The research was conducted at the Industrial Engineering Faculty of Trisakti University in 2002 with sample of 100 students using simple random sampling by Lottery. Data was analyzed by using simple regression test and simple correlation test. The result of the research revealed that there was a positive relationship between knowledge of syntax and reading skill in English for specific purposes. It is concluded that reading skill in English for specific purposes can be improved by increasing knowledge of syntax.


2007 ◽  
Vol 8 (1) ◽  
pp. 43-58
Author(s):  
Panayiotis Artikis

The present article aims to evaluate the relationship between economic spread and market value for all firms, except financials, listed in the Athens Stock Exchange over the period 2000~2004. Specifically, this relationship was examined both on a whole market and on an industry basis. The sample firms were classified into six industries, namely consumer cyclical, basic materials, consumer non-cyclical, industrial, technology, and communications. In doing so a regression analysis was performed having economic spread as the independent variable and the ratio of market value over the invested capital as the dependent variable. Economic spread is defined as the difference between the return on invested capital and the weighted average cost of capital and indicates the net return a firm achieves for the capital it uses in its operations. Market value of a firm is defined as the sum of the market value of equity plus the market value of debt. The results for the whole market showed that there is a statistically significant positive relationship between economic spread and market value in 66.67% of the cases. On the industry basis the results showed a positive relationship between the two variables in all sectors except the technology one.


Jurnal Ecopsy ◽  
2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Juliana Sari Pratiwi ◽  
Hemy Heryati Anward ◽  
Silvia Kristanti Tri Febriana

Penelitian ini bertujuan untuk mengetahui hubungan antara persepsi terhadap kebisingan dengan stres karyawan PT. PLN (Persero) PLTU Sektor Asam Asam. Subjek penelitian ini adalah karyawan / pekerja lapangan bagian operator mesin pada PT. PLN (Persero) PLTU Sektor Asam Asam, dengan kriteria karyawan / pekerja yang berjenis kelamin pria. Jumlah subjek penelitian sebanyak 40 orang. Subjek dipilih dengan menggunakan teknik purposive random sampling. Subjek penelitian berusia 20 tahun sampai dengan 50 tahun. Tingkat pendidikan subjek penelitian adalah STM Mesin berjumlah 14 orang, STM Listrik berjumlah 9 orang, D1 Mesin berjumlah 3 orang, D1 Listrik berjumlah 8 orang, D3 Mesin berjumlah 4 orang dan S1 Tehnik Mesin berjumlah 2 orang. Instrumen yang digunakan dalam pengumpulan data adalah Kuesioner untuk mengukur Persepsi Terhadap Kebisingan dan Skala untuk mengukur Stres. Sebelum digunakan instrumen-instrumen ini diujicoba terlebih dahulu. Hasil penelitian menunjukkan bahwa koefisien korelasi Persepsi Terhadap Kebisingan dengan Stres adalah ( r = 0,482 dengan p = 0,003 (p < 0,01) ). Hal ini menunjukkan bahwa ada hubungan positif antara persepsi terhadap kebisingan dengan stres karyawan PT. PLN (Persero) PLTU Sektor Asam Asam diterima. Jadi, semakin tinggi persepsi terhadap kebisingan, maka semakin tinggi pula tingkat stres, dan semakin rendah tingkat persepsi terhadap kebisingan, maka semakin rendah pula tingkat stres.  Kata kunci : Persepsi terhadap kebisingan, stress This study aims to determine the relationship between perceptions of noise with the stress of employees PT. PLN (Persero) PLTU Sektor Asam Asam. The subject of this study were employees / workers in the field of machine operators PT. PLN (Persero) PLTU Sektor Asam Asam, the criteria of employees / workers who are male. The number of subjects is 40 people. Subjects were selected using purposive random sampling technique. Subjects aged 20 years to 50 years. The subjects education level is STM Machine totaled 14 people, STM Electrical totaled 9 people, D1 Machine totaled 3 people, D1 Electrical totaled 8 people, D3 Machine totaled 4 people and S1 Techniques Machine totaled 2 people. Instruments used in data collection are questionnaires to measure Perception of noise and Scale to measure stress. Prior to use these instruments are tested first. The results showed that the correlation coefficient Perceptions of noise with the Stress is ( r = 0.482 with p = 0.003 (p <0.01) ). This suggests that there is a positive relationship between perceptions of noise with the stress of employees PT. PLN (Persero) PLTU Sektor Asam Asam be accepted. Thus, the higher the perception of noise, the higher the stress level, and the lower the perceived level of noise, then the lower the stress level. Key words : The perception of noise, stress


2016 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Setyaningsih Setyaningsih

The objective of this study is to investigate the relationship between accounting variables and stock price changes in Jakarta Stock Exchange (JSX). Some accounting variables in this study are devidend payout  ratio, assets size, assets growth , leverage ratio, variability in earning and covariability in earning as independent variables, the independent variables are stock  price changes. The study analysis 80 cases of active firms  in  the period of 1994 to 1997.  Data is collected by means of purpo sive random sampling. Regression analysis is used to analyse the data.The  result  of  the study  shows  that  there  is significant  affect  of  the  sevent financial accounting informations in the model as predictor of stock price changes (Y); there are two variables to be dropped because there is multicolinierity among variables. Those variables are leverage ratio (X5) and covariability in earning (X7) . There are five other independent variables affect significantly to stock prices changes (Y), which their contribution is 49%.


2021 ◽  
Vol 5 (2) ◽  
pp. 781
Author(s):  
Sugiyarmasto Sugiyarmasto ◽  
Erlina Setyaningrum

The research aims to determine and provide empirical evidence of , sales growth inventory turnover, receivables Turnover, and significant cash turnover on profitability in LQ 45 Company on Indonesia Stock Exchange year 2016-2018. The samples in this study used purposive sampling so obtained 21 company samples from 45 LQ 45 company population listed on the Indonesia Stock Exchange, with 63 observations of financial statements (21 companies x 3 years of financial statements warning). Dependent variables in this study, namely profitability. While independent variables in this study, sales growth namely inventory turnover, turnover receivables, , cash turnover. The data analysis method used is a type of multiple regression test to test the relationship of independent variables with the dependents The results of the research hypothesis testing proved that the turnover of receivables, and cash turnover significantly positively affect profitability. And sales growth has a negative and significant effect on profitability. While inventory turnover has a negative and insignificant effect on profitability in LQ 45 company in the Indonesia Keywords: sales growth,inventory turnover, turnover receivable, cash turnover,profitability


Author(s):  
I Gede Putra Adyatmika ◽  
I Gusti Bagus Wiksuana

The purpose of this study is to determine the effect of Inflation and Leverage on Profitability and Stock Return as well as knowing the ability of Profitability in mediating the influence of Inflation and Leverage to Stock Return at manufacturing companies in Indonesiai Stock Exchange. This research uses stocks of manufacturing sector companies as the object of research. The sampling of the research was conducted by proportional random sampling method and the number of samples of this study were 31 companies obtained from the Indonesia Stock Exchange website from 2012 until 2016. Hypothesis testing is done by path analysis method with the help of SPSS program. The results of the study found that (1) Inflation has a negative and significant effect on the Stock Return, (2) Leverage has a negative and significant effect on Stock Return, (3) Profitability has a positive and significant effect on Stock Return, (4) Inflation has negative and insignificant influence on Profitability, (5) Leverage has a negative and significant influence on Profitability, (6) Profitability is not able to mediate the influence of Inflation on Stock Return, (7) Profitability able to mediate the influence of Leverage on Stock Return.


Author(s):  
Ashfaque Banbhan ◽  
Xinsheng Cheng ◽  
Nizam Ud Din

This paper examines the relationship between financial qualification of the audit committee (AC) chairman on corporate sustainability (CS) in developing the economy of Pakistan, which has a weak corporate environment. In a sample of companies listed on Pakistan Stock exchange (PSX) during 2010-2014. Empirical results of 1020 firm-year observations indicate that the presence of financially qualified AC chairman has a positive relationship with firm&rsquo;s accrual quality. The results found that accounting qualification of AC chairman has significant positive relation with CS performance. Furthermore, the study found that powerful CEO is also not able to influence CS in the presence of accounting qualified AC chairman, but this result is not present if AC chairman is non-accounting qualified. This study extends the literature on the impact of accounting qualification of AC members and CS and offers some significant understanding into efficient corporate practices to achieve sustainability goals. This study suggests the presence of accounting qualified member in AC which results in effective monitoring for the increased financial performance of the organization.


Jurnal Ecopsy ◽  
2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Muhammad Adi Setia Azhari ◽  
Marina Dwi Mayangsari ◽  
Neka Erlyani

Penelitian ini bertujuan untuk mengetahui hubungan perilaku asertif dengan penyesuaian diri pada siswa tahun pertama di SMP Negeri 1 Banjarmasin. Hipotesis yang diajukan adalah ada hubungan antara perilaku asertif dengan penyesuaian diri. Sampel pada penelitian ini adalah siswa-siswi tahun pertama (kelas VII) SMP Negeri 1 Banjarmasin berjumlah 99 orang yang diambil dengan teknik cluster random sampling. Metode pengumpulan data menggunakan skala yang terdiri dari skala perilaku asertif dan skala penyesuaian diri. Berdasarkan uji korelasi product moment Pearson diperoleh nilai signifikansi sebesar 0,000 dengan r = 0,627 yang berarti ada hubungan positif antara perilaku asertif dengan penyesuaian diri. Berdasarkan hasil, maka dapat disimpulkan bahwa ada hubungan yang positif antara perilaku asertif dengan penyesuaian diri, sehingga semakin tinggi perilaku asertif maka semakin tinggi pula penyesuaian diri pada siswa tahun pertama di SMP Negeri 1 Banjarmasin.Kata kunci: Perilaku Asertif, Penyesuaian Diri The purpose of this study was to find out the relationship between assertive behavior and self-adjustment in the first year students at SMP Negeri 1 Banjarmasin. The hypothesis was that there was a relationship between assertive behavior and self-adjustment. The samples in this study were 99 persons of the first year students (in class VII) of SMP Negeri 1 Banjarmasin, selected using cluster random sampling technique. Data were collected using assertive behavior scale and self-adjustment scale. The results of the Pearson's product moment correlation test showed that the significance value was 0.000 with r = 0.627, indicating that there was a positive relationship between assertive behavior and self-adjustment. It can therefore be concluded that there was a positive relationship between assertive behavior and self-adjustment; therefore, the higher the assertive behavior, the higher the self-adjustment in the first year students at SMP Negeri 1 Banjarmasin.Keywords: Assertive Behavior, Self-Adjustment


2018 ◽  
Author(s):  
Firman - Firman

This research is background by students who experience rejection from peers and become isolated students. Oneof the factors thought to influence it is emotional intelligence. This purpose of this research is to: Describe the emotional intelligence of students, Describe peer acceptance, and Test the significance of the relationship emotional intelligance with peer acceptance. The research approach uses a quantitative approach with descriptive correlational types. The population of this study was 354 students of SMPN 4 Padang and a sample of 201 students selected with Stratified Random Sampling. Data analyzed with descriptive statistical techniques and Pearson Product Moment techniques with the support of the program SPSS for windows 20. The research findings show that: Students emotional intelligence is in the hight category with a percentage of 60,70%, Peer acceptance is in a good category with a percentage of 54,73%, and there is a significant positive relationship between emotional intelligence and peer acceptance with a correlation coefficient of 0,504 and a significance level0,000.


2020 ◽  
Vol 9 (3) ◽  
pp. 156
Author(s):  
Andi Kartika ◽  
Sunarto Sunarto ◽  
Faisal Riza Rahman ◽  
Zaky Machmuddah

The aim of the research is to analyse the effect of  profitability, liquidity, and company’s size to company’s value and examines whetherDERis a mediating variable. Secondary data is taken from annual report of the companies. Analysis method used is multiple regression analysis (least square).  The finding of the research showed thatDER mediated  the relationship between CR  andTobin’s Q. However DER is not a mediating variable for the relationship betweenRNOAand TOBINas well as between SIZE  and Tobin’s Q. Mediating test is conducted by Sobel Test. The other finding is that RNOA positively affects to DER. CR negatively affects to DER. SIZE positively affects to DER and then DER negatively affects to Tobin’s Q. Recommendation for future research is to widen the samples, not just  42 companies, to add observed periods to give clearer description in long term.The next research can also use other dependent variables affecting capital structure and company’s value.


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