PENGARUH AKUNTANSI KONSERVATIF, UKURAN PERUSAHAAN, DAN DEFAULT RISK TERHADAP KOEFISIEN RESPON LABA (ERC)
This study aims to test the influence of conservative accounting, Company Size, and the default risk of Koefisien Respon Laba. Earnings Response Coefficient. This research was conducted as a response to a specific profit and specificity of each company is affected by several factors, such as the application of conservative accounting, firm size, and default risk. The number of samples for research in 2006 as many as 30 companies and in 2007 as many as 44 companies, bringing the total sample in This research into 74 companies. Hypothesis testing is done by using t test and F test are analyzed with the model of multiple linear regression analysis.The results show that partial Conservative Accounting significant negative effect on profit Response Coefficient, which received Ha1. Company Size significant negative effect that receive ha2 ERC. Furthermore, D efault Risk has a significant negative effect on ERC, meaning ha3 acceptable. To test F, obtained by statistical calculation shows that conservative accounting, company size, and default risk affect ERC manufacturing companies listed in Indonesia Stock Exchange 2005-2007 observation period, thus this study received Ha4. Keywords: Conservative accounting, Company Size, Default Risk, and Earnings Response Coefficient
Diantimala, Yossi; Fakultas Ekonomi Universitas Syiah Kuala
Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi; 102-122
Pengaruh Aliran Kas Bebas, Keputusan Pendanaan, dan Konsentrasi Kepemilikan Institusional terhadap Nilai Pemegang Saham dengan Set Kesempatan Investasi Sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011
ABSTRACTThe purpose of this research is to examine the influence of free cash flow, financing decision and institutional ownership, with the set of investment opportunities as a moderating variable. The samples in this research is 24 manufacturing companies listed in Indonesia Stock Exchange IDX through the years 2009-2011. The analyzing technique used is moderated regression analysis (MRA) using the program SPSS 21.This study used the shareholder value as the dependent variable, while the independent variable is free cash flow, financing decision, and institutional ownership concentration, with The set of investment opportunities as the moderating variable. The result of this study indicates that the simultaneous testing (F-test), the variables free cash flow, financing decisions and institutional ownership concentration has a significant positive effect on the shareholder value. In a partial test (T-test), the variables free cash flow, free cash flow moderated with the investment opportunity set and the institutional ownership concentration moderated with the investment opportunity set also showed significant positive effect, but the variable financing decision showed significant negative effect, while the institutional ownership concentration and the financing decision moderated with the investment opportunity set does not show significant result.Keyword: Free cash flow, Financing decisions, concentration institutional ownership, investment opportunity set, and shareholder value.
PENGARUH AMPAS TAHU SEBAGAIPAKAN ALTERNATIF DALAM RANSUM TERHADAP PERTAMBAHAN BOBOT BADAN AYAM BROILER
PENGARUH ANESTESI XYLAZIN DAN KOMBINASI KETAMIN-XYLAZIN TERHADAP ONSET DAN SEDASI PADA BURUNG MERPATI (COLUMBA LIVIA VAR DOMASTICA )
PENGARUH ANESTESI XYLAZIN DAN KOMBINASI KETAMIN-XYLAZIN TERHADAP ONSET DAN SEDASI PADA BURUNG MERPATI (COLUMBA LIVIA VAR DOMASTICA)
PENGARUH ANGGARAN WAKTU AUDIT, KOMPLEKSITAS DOKUMEN AUDIT DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT SAMPLING PADA BADAN PEMERIKSAAN KEUANGAN (BPK) REPUBLIK INDONESIA PERWAKILAN PROVINSI ACEH
This research is done at BPK branch office Aceh Province which aim to know the influence of time budget audit, complexsity of audit document and audit experience toward judgement audit sampling either simultaneously or partially. Responden of this research is auditors at BPK branch office Aceh Province. The objective of this research is to be able to seek the causality between the time budget audit, complexsity of audit document and audit experience toward judgement audit sampling with 56 auditors samples of populations 99 auditors who is taken at stratified random sapling. Technics of data analysis used is multiple linears regression. Result of this research indicate that the time budget audit, complexsity of audit document and auditor experience by simultaneously have significan influence toward judgement audit sampling. By partially just time budget audit have significan influence toward judgement audit sampling, but complexsity of audit document and auditor experience do not have significan influence toward judgement audit sampling. Keyword : time budget audit, complexsity of audit document, auditor experience and judgement audit sampling.
Nadirsyah, Nadirsyah; Fakultas Ekonomi Universitas Syiah Kuala
Indriani, Mirna; Fakultas Ekonomi Universitas Syiah Kuala
Usman, Iskandar; Badan Pemeriksaan Keuangan Perwakilan Provinsi Aceh
Jurnal Telaah dan Riset Akuntansi; Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi; 176 – 186
PENGARUH APLIKASI JENIS PUPUK TERHADAP REGROWTH DAN PRODUKSI RUMPUT LAMPUNG ( SETARIA SPHACELATA)
PENGARUH APLIKASI JENIS PUPUK TERHADAP REGROWTH DAN PRODUKSI RUMPUT LAMPUNG ( Setaria sphacelata)OlehReza Afwi1005004010005ABSTRAKPenelitian ini dilaksanakan di Field Lab Universitas Syiah Kuala yang berlokasi di Desa Rukoh- Darussalam Banda Aceh yang berlangsung dari tanggal 25 Mei sampai 29 Juni. Penelitian ini bertujuan untuk mengukur respon pertumbuhan dan produksi rumput Setaria sphacelata dengan pemberian pupuk urea, pupuk NPK dan pupuk daun (POC NASA). Penelitian ini menggunakan rumput Setaria sphacelata dengan umur 1,5 tahun sebanyak 9 rumpun. Perlakuan pada pelaksanaan lapangan dilakukan sistem pemupukan dengan menggunakan pupuk urea 3 rumpun dengan dosis 200 ton/ha atau 20 gram/rumpun, pupuk NPK 3 rumpun dengan dosis 300 kg/ha atau 30 gram/rumpun, pupuk POC NASA 10 ml/ 1 liter air/rumpun diberikan secara bertahap setiap minggu. Berdasarkan pengamatan di lapangan terhadap tinggi rumput yang memperoleh hasil yang paling tinggi ialah perlakuan dengan menggunakan pupuk POC NASA hasil rata-rata 49.39 dan yang paling rendah hasilnya ditemukan pada perlakuan pupuk urea dengan rata-rata 44.13. Jumlah anakan terbanyak diperoleh pada perlakuan pupuk NPK dengan hasil rata-rata 9,12 batang/minggu. Produksi hijauan segar diperoleh pada perlakuan pupuk urea sebanyak 256,6 gram. Hasil bahan kering tertinggi diperoleh pada perlakuan pupuk urea sebanyak 19,42 %.Kata kunci : Pupuk urea, pupuk NPK, pupuk POC NASA dan Setaria sphacelata
PENGARUH ARUS KAS BEBAS (FREE CASH FLOW ) TERHADAP NILAI PERUSAHAAN (FIRM'S VALUE)YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN STRUKTUR KEPEMILIKAN (OWNERSHIP STRUCTURE) SEBAGAI VARIABEL MODERASI
ABSTRAKBerdasarkan pada teori keagenan, penelitian ini bertujuan untuk mengetahuipengaruh arus kas bebas terhadap nilai perusahaan dengan struktur kepemilikan asingdan struktur kepemilikan manajerial sebagai variabel moderasi. Populasi padapenelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia periode tahun2009-2013. Berdasarkan metode purposive sampling, diperoleh 22 sampel danmenggunakan model analisis regresi linier berganda.Hasil yang diperoleh menunjukkan bahwa adanya hubungan yang signifikan negatifantara arus kas bebas dan nilai perusahaan. Penelitian ini mengidentifikasikan bahwaarus kas bebas yang tinggi akan meningkatkan konflik agency dan menurunkan nilaiperusahaan. Penelitian ini juga berkontribusi dalam memahami peran pemantauanyang dilakukan melalui kepemilikan asing maupun kepemilikan manajerial.Kepemilikan asing dan kepemilikan manajerial berpengaruh signifikan negatif dalamhubungan arus kas bebas terhadap nilai perusahaan. Oleh karena itu, dapatdisimpulkan bahwa peningkatan dan penurunan nilai perusahaan yang terdaftar diBursa Efek Indonesia dapat dijelaskan oleh teori keagenan.Kata Kunci : Nilai Perusahaan, Free Cash Flow, Struktur Kepemilikan Asing,Struktur Kepemilikan Manajerial.
PENGARUH ARUS KAS BEBAS, COLLATERALIZABLE ASSETS, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX
The aim of this study is to investigate the effect of free cash flow, collateralizable assets, and debt policy, both simultaneously and partially, to dividend policy on listed companies at Jakarta Islamic Index for the year 2007-2010. The study type used is verificative study or hypothesis testing study. By using census method and unbalanced panel data, there are 91 firm observations fulfilling the population criteria.The source of data is secondary data obtained from the capital market reference centre at the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis.The results show that (1) free cash flow, collateralizable assets, and debt policy simultaneously have influence to dividend policy (2) free cash flow has positive influence to dividend policy (3) collateralizable assets has positive influence to dividend policy, and (4) debt policy has negative influence to dividend policy.Keywords: free cash flow, collateralizable assets, debt policy, dividend policy
Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala
Maywindlan, Trilas; Fakultas Ekonomi Universitas Syiah Kuala
Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi; 194-208