Jurnal Kajian Akuntansi dan Auditing

CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI DARI PENGARUH ECONOMIC VALUE ADDED TERHADAP SHAREHOLDER VALUE

2015-09-22T01:20:49+00:00

This research is conducted to obtain empirical evidence that (1) there is an influence of Economic Value Added on shareholder value, (2) the influence of corporate governance practices as a moderating variable of Economic Value Added and shareholder value relationship. The sample used in this research is non financial company that listed in Indonesia Stock Exchange (ISE) period 2003 - 2007. A regression analysis with interaction is use to test the hypothesis. Hypothetical test results show that Economic Value Added have a positive influence on shareholder value. Besides that, test results also show that corporate governance is a moderating variable to the influence of Economic Value Added on shareholder value. In other word, we can say that corporate governance practices can strengthen the influence of Economic Value Added on shareholder value.

PENGARUH KOMPLEKSITAS TUGAS DAN KOMPLEKSITAS SISTEM TERHADAP HUBUNGAN PARTISIPASI DAN KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI

2015-09-22T01:22:23+00:00

This research aimed to exam the effect of task complexcity and system complexcity toward relationship between participation and user satisfaction in information system development. The research is done by all of Bank at Padang city, becouse the bank is kinds of industry that focus user system information now. The sample of this research is manager fungsional every Bank by using Purposive Sampling. The multiple regression analysis is used to the hyphotesis testing. The results showed that participation has siqnificant effect toward user satisfaction. Beside that, the task complexcity also has siqnificant effect toward relationship between participation and user satisfaction in information system development, but the system complexcity variable does not has effect toward relationship between participation and user satisfaction in information system development.

TOTAL ASSETS TURNOVER (TATO), SIZE, AND RETURN ONASSETS (ROA) ON PRICE EARNING RATIO (PER) (Food And Beverage are listed onIndonesia Stock Exchange2009-2012)

2015-09-22T01:24:07+00:00

This study aims to examine the factors TATO, Size, and ROA of Price Earning Ratio (PER) on food and beverage companies listed in Indonesia Stock Exchange in 2009 – 2012 which used the entire population of food and beverage companies listed in Indonesia Stock Exchange (BEI) in 2009- 2012, totally 16 companies, was conducted with a purposive sampling technique. This study usessecondary data obtained from the publication of Indonesian Capital Market Directory (ICMD). The analysis technique used the technique of multiple linier regression analysis with E-views program, Goodness of Fit Test and using the t-statistic for testing the partial regression coefficient with the 5% confidence level. In the classical assumption test results showed that there were no deviations classical assumption, this shows that the available data has been qualified to use multiple linier regression model. The conclusion of this research are : the TATO, Size, and ROA variable has not significant effect on PER. Regression equation obtained is PER = 24,191 – 1,022 TATO – 0,498 Size - 0,258 ROA. Coefficient of determination (adjusted _2) is 0.010 or 1 % which means only 1 % of PER is influenced by the independent variables, whereas the remaining balance of 99,0% is explained by other variable not prensented in the study.

PENGUKURAN RISIKO PORTFOLIO DENGAN MENGGUNAKAN METODE VALUE AT RISK (VAR)

2015-09-22T01:31:38+00:00

Value at Risk (VAR) is a risk measurement method that use in risk investment calculation. VAR shows risk in nominal. This research calculate risk portfolio of stock using VAR method and measure whether VAR value overvalued or underestimated. Using historical simulation method is found VAR value tend to decrease when stock investment consist more stocks in the portfolio. Risk investment calculation consistent with standar devistion as risk measurement, which the more investment diversified the less the risk in the investment. Then, using backtesting reveal that VAR tend too high in portfolio consisting small number of stocks. VAR value can accepted in the portfolio that consist many stocks or the more investment diversified the more accurate VAR value as risk measurement.

ANALISIS PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD PADA BANK PERKREDITAN RAKYAT LUMBUNG PITIH NAGARI PASAR BARU DURIAN KOTA SAWAHLUNTO

2015-09-22T01:33:35+00:00

Mixture of assessment of and finansial of nonfinansial in fact needed by every level in organization. Concept of Balanced Scorecard basically is concept measurement of performance trying to translate organizational strategy into with refer toing activity which able to be measured by continue. Balanced Scorecard evaluate the make-up of performance a organization from four in perpective that is is in perpective financial, in perpective customer, in perpective internal business process, and also perpective study and growth. The perpective Fourth is supporting each other and is inseparable withmengunakan measurement of performance base on Balanced Scorecard, New BPR LPN Market of Durian do not only have directive to just monetary performance but have excellence that is existence of ministrant measuring instrument as developer of monetary performance yardstick which used to assist company in taking decision and also water down to block in activity and Budget a period to come.

ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2011)

2015-09-22T01:35:05+00:00

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation. The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

ANALISIS PENGARUH KINERJA PERUSAHAAN TERHADAP RETURN SAHAM LQ 45

2015-09-22T01:36:40+00:00

The objective of this research is to examine empirically the influence return on Investment and economic value added to stock return. This research using LQ 45 company as sample. By using regression, the result of research show there is not company performance in explaining stock return. There are not return on Investment and economic value added in explaining stock return by partial.