scholarly journals PENGARUH LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 1 (3) ◽  
pp. 289
Author(s):  
Siti Hailatul Fikriyah
Keyword(s):  
Capital Market ◽  
Descriptive Analysis ◽  
Financial Statement ◽  
Research Use ◽  
Link Function ◽  
Variable Size ◽  
Important Indicator ◽  
Bond Rating ◽  
Credit Quality ◽  
Know How

Bond rating is one of the most important indicator about a company’s credit quality. The objective of this research is to know how the liquidity, profitability,and size could influence to the bonds rating. This research use listed on Bursa Efek Indonesia. The samples of this research consist of 15 banks are listed in PT Pefindo from 2009-2012. Research method that used is descriptive analysis, with searching data through library, Financial statement from Bursa Efek Indonesia, and ICMD (Indonesian Capital Market Directory). The techniques of the test of the data be processed by using SPSS (Statistical Product and Service Solution) for windows release 20.00. Multinominal Logistic Regression Analysis with link function was used to the test the hypothesis. Therefore, the conclusion of this research has shown that the variable of liquidity and profitability, not significantly influence the bond rating. Meanwhile variable size significantly influence the bond rating

scholarly journals REAKSI PASAR SAHAM TERHADAP PENGUMUMAN PERUBAHAN PERINGKAT OBLIGASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2012 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Meilia Rakhmawati ◽  
Dyah Fitriani
Keyword(s):  
Stock Market ◽  
Positive Reaction ◽  
Capital Market ◽  
Stock Exchange ◽  
Bond Rating ◽  
Know How ◽  
Stock Market Reaction ◽  
New Information ◽  
Exchange Data ◽  
Research Show

Investor decision in buying or selling stocks very influenced by information accepted. Change of obligation rating announcement represent one of new information publicized to public. This research aim to know how the stock market reaction to change of obligation rating announcement for company listed Indonesia stock exchange. Data used by is data of annoucement rating from PT. Pefindo. The population of this research are all companies that announce IDX bond rating in the period 2008-2009. Result of research show in case of decrease of obligation rating is not found by the existence of negativity reaction which significant of during periode test that goes on. WHile for the case of increase of obligation rating not found by the existence of positive reaction significant of during used test period. Inexistence react the market can because of capital market of Indonesia which not yet enough great at manage information circulating so that interpretation for existing information do not yield the correct invesment decision.

Pengaruh Faktor Demografi Dan Iklim Organisasi Terhadap Niat Whistleblowing Internal

2017 ◽  
Vol 4 (1) ◽  
pp. 12-22
Author(s):  
Priyastiwi Priyastiwi
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Organizational Climate ◽  
Demographic Factors ◽  
Financial Statement ◽  
Research Use ◽  
Analysis Method ◽  
Financial Statement Fraud ◽  
Internal Whistleblowing ◽  
Collection Methods

This study aimed to examine the effect of demographic factors and organizational climate on the intention of internal whistleblowing. The sample was an accountant who had worked as an auditor. Data collection methods using questionnaires with financial statement fraud case scenarios. This research use ANOVA data analysis method to examine demographic factors include age, gender, and experience, as well as organizational climate on the intention of internal whistleblowing. The results showed only the experience of demographic factors that influence internal whistleblowing. Besides internal whistlelowing also influenced by organizational climate in the company.Keyword: Demographics, Organizational Climate, Whistleblowing

PENGARUH FAKTOR INTERNAL TERHADAP MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS JAMBI

2019 ◽  
Vol 8 (1) ◽  
pp. 1-12
Author(s):  
Winda Syafitri ◽  
Dahmiri Dahmiri
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Research Use ◽  
Sampling Techniques ◽  
Student Interest ◽  
Business Faculty ◽  
Internal Factors ◽  
Convenience Sampling

ABSTRAK The purpose of this research is to explain the effect of Internal Factors toward student interest in entrepreneurship on Economics and Business Faculty of Jambi University. Sampling techniques used on is Non-Probability Sampling with Convenience Sampling Method. The number of respondents is 100 consumers. Technique analysis for this research use descriptive analysis to describe the research variables and multiple regression analysis to find the effect between research variables using SPSS 20.0. This research revealed the significant effect of Internal Factors on Student Interest in entrepreneurship on Economics and business Faculty of Jambi University.   Keywords: Internal Factors, Interest in Entrepreneurship

scholarly journals PERANAN PEREMPUAN DALAM PEREKONOMIAN KELUARGA DENGAN MEMANFAATKAN SUMBERDAYA PERTANIAN

2011 ◽  
Vol 10 (1) ◽  
pp. 138-153 ◽  
Author(s):  
Yudhy Harini Bertham ◽  
Dwi Wahyuni Ganefianti ◽  
Apri Andani
Keyword(s):  
Family Income ◽  
Descriptive Analysis ◽  
Farming Systems ◽  
Shared Responsibility ◽  
Know How ◽  
Family Economy ◽  
Load Factors ◽  
Total Family Income ◽  
The Family ◽  
Organic Farming Systems

This study aims to find out the reasons women decide to work as a farmer, knowing the understanding of women in the utilization of agricultural resources, and know how big the role of women in the intensification of the family economy. The method to determine the respondent used in this research is census method with numbering 100 persons. Analysis of the data used is descriptive analysis and qualitative analysis of revenue contribution. The results showed that the reasons women choose to work as farmers because of their desire to help their husbands in contributing family income which is driven by the load factors of family burden.  Looking for experiences and shared responsibility are other reasons for women to work in agricultural activities. Their knowledge and understanding of agriculture, women are only know how to grow crops and produce. Stages how sustainable farming, care for the environment with organic farming systems is not yet implemented. This is caused by the lack of knowledge of owmen. Income contribution of women to family incomes is high, with a range of contribution 40% - 59% of total family income. This condition can be a reason for  women to participate in decision-making within the household. So the presence of women within the family becomes more important and appreciated.Key words: Women role, farmer, revenue contibution

scholarly journals The Influence Of Climate Leadership, Organizational Behavior And Discipline Work Against The Performance Of Members Of The Police Of The Republic Of Indonesia Sabhara Units Of The Resort City Of Padang

2020 ◽  
Author(s):  
Anton Kusuma Jaya
Keyword(s):  
Organizational Behavior ◽  
Organizational Climate ◽  
Leadership Behavior ◽  
High Reliability ◽  
Descriptive Analysis ◽  
Test Results ◽  
Know How ◽  
Dependent Variables ◽  
Independent Variable ◽  
The Republic

The purpose of this research was: 1) to explain whether there was a Climate of leadership, Organizational Behavior Disciplines Work on performance of Member unit of the police of the Republic of Indonesia Sabhara Resort City of Padang and 2) measure the magnitude of the influence of Climate leadership, Organizational Behavior Disciplines Work on performance of Member unit of the police of the Republic of Indonesia Sabhara Resort City of Padang.This research was conducted in February-March 2016 in Sabhara units of the police force of the Republic Indonesia's resort city of Padang.The sample used in this study as many as 32 respondents using a sampling of saturated. As for the independent variable of climate leadership, Organizational Behavior Disciplines work, whereas the variable dependennya is the performance of members of the police. This research is explanatory research.The method of data collection is the kuestioner. Data analysis techniques using Descriptive Analysis and Inferensial Analysis.To know how the variables are independent of the dependent variable are partial, used test t. Whereas to know the influence of the variables are independent of the dependent variables simultaneously, use the test F. Assumptions used in the test of validity is if R-female > R-table item is declared valid. R-count shown in the table above, from individual items suggests that R-female > R-table so that the items are declared valid.Based on a test of the validity of the instrument of climate leadership, Organizational Behavior and discipline Work against Performance known to all items stated valid and reliability test results show that the instruments have a high reliability and meets the criteria of a good instrument requirements, i.e., valid and reliability.Free Leadership Behavior variables (X 1) effect significantly to performance (Y), Organizational Climate (X 2) a significant effect on performance, variable (Y) Discipline work (X 3) a significant effect on performance (Y). Hypothesis (H1) until the Union (H3) third.

scholarly journals Reaksi Pasar atas Manajemen Laba

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Fery Friyo Handoko ◽  
Mu'minatus Sholichah
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Empirical Evidence ◽  
Capital Market ◽  
Abnormal Return ◽  
Accounting Information ◽  
Financial Statement ◽  
Agency Conflict ◽  
Manufacturing Company ◽  
Simple Regression

Abstract This research examine the capital market reaction on earnings management.  Agency conflict represented by information asymetry caused earnings management.  Managers have incentive to play accounting method and estimate to gain certain amount of earnings.  Hereafter, investor have interest regarding their invesment decision.  They rely on accounting information that represented in financial statement.Based on premise in Signalling Theory, we then hypothesized that investor would response any information addressed to them.Sample and population that used to test hypothesis taken from listed manufacturing company during 2015-2017.  We documenting data from financial statement items.  We obtain 40 manufacturing company that comply to purposive sampling requirement.  We use simple regression to do data analysis.  We found the empirical evidence that market reac the earnings management indication.  There is empirical fact that cummulative abnormal return decreas when determinate by discretionarry accruals.  This research conclude that market reacting the earnings management indication generally.

scholarly journals ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Marddyanto Dwi Saputra ◽  
Jullie J. Sondakh ◽  
Treesje Runtu
Keyword(s):  
Decision Making ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Public Accountability ◽  
Financial Situation ◽  
Chartered Accountants

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.

scholarly journals PERKEMBANGAN KURIKULUM PAI DI INDONESIA

2018 ◽  
Vol 1 (2) ◽  
pp. 76-88
Author(s):  
Ahmad Dhaifi
Keyword(s):  
Research Study ◽  
Research Use ◽  
Know How ◽  
Data Collecting ◽  
K 13 ◽  
Research Show ◽  
Book Study

This research study exhaustively regarding owth of curriculum in Indonesia. This research aim to to know how far growth of curriculum in Indonesia start from pra-independenting till now. This research use book study method. Data collecting conducted with documentation study technique. Result of this research show growth of curriculum in Indonesia at education domain specially very signifikan, come up with curriculum 2013 (K-13) very orienting at realizing education with character, creating education with vision of local and also create education which is pure and fraternize.

scholarly journals Pengaruh Pendapatan Pembiayaan Mudharabah terhadap Profitabilitas (ROA) pada PT. Bank Muamalat Indonesia Tbk. Periode 2011-2015

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Indah Wahyuningsih
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Financial Statement ◽  
Net Income ◽  
Total Revenue ◽  
Return On Assets ◽  
Quantitative Descriptive Analysis ◽  
Quantitative Descriptive ◽  
Research Show

This research is about the influence of financing mudharabahincome of the result of profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015. The main problem in this research is how much financing mudharabahincome that calculated by ratio of mudharabahwhich is ratio of mudharabahincome and total revenue sharing income, influencing the profitability that calculated by return on assets (ROA) which is ratio of net income and total assets.             This research has a purpose to describe and explain the influence between financing mudharabahincome with profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015.            Research methods used in this research is quantitative descriptive analysis. The data used in this research is secondary data, in the form of financial statement of PT. Bank Muamalat Indonesia Tbk. as the population and the samples consist of quarter financial statement of PT. Bank Muamalat Indonesia that published from 2011 until 2015. The statistic method used to test the research hypothesis is simple regression.             After following the quantitative procedural, the result of this research show that financial mudharabahincome has influence the profitability, which is proved with the significant value is 0,009 that smaller than 0.05. It means that financial musharabahincome has influence the profitability. Keyword        : Mudharabah, Profitability, Return on Assets (ROA)

scholarly journals Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan

Wahana ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 12-32
Author(s):  
Suwardi Suwardi
Keyword(s):  
Private Universities ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Institutions ◽  
Research Use ◽  
Literature Study ◽  
Non Profit ◽  
The Government ◽  
Data Collection Technique

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities  on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements  affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods  in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.

Sign in / Sign up

Export Citation Format

Share Document