1006 10 15608 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Siahaan, Victor D.; Badan Pemeriksa Keuangan RI Perwakilan Provinsi Aceh Date A point or period of time associated with an event in the lifecycle of the resource 2010-01-01 Description An account of the resource This research is done at BPK branch office  Aceh Province  which aim is to know how big the influence of professionalism and organization commitment toward auditor performance at BPK branch office Aceh Province, and to know if there is or no influence of professionalism to organization commitment at BPK branch office Aceh Province either simultaneously or partially.This research use sample method. Respondens of this research are the auditors at BPK branch office Aceh Province.  The objective of this research is to be able to seek the correlation of professionalism to  organization commitment and auditor performance with 44 auditors samples of populations 78 auditors who is taken at stratifide random sampling. Technics of data analysis the used is path analysis. The analysis indicate that beta scor for the influence of X₁ to X₂ is 0,379, X₁ to Y is 0,485 and X₂ to Y is 0,032.Result of this research indicate that auditor professionalism and organization commitment have significan influence toward auditors performance at BPK branch office Aceh Province by simultaneously. Partially, auditor professionalism have influence to organization commitment and auditors performance at BPK branch office Aceh Province, but do not have influence the organization commitment to auditors performance at BPK branch office Aceh Province by parsially.  Keyword : professionalism, organization commitment, and auditors performance. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/326 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/326/311 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2010): Jurnal Telaah & Riset Akuntansi; 10-28 1693-3397 1693-3397 Title A name given to the resource PENGARUH PROFESIONALISME TERHADAP KOMITMEN ORGANISASI DALAM UPAYA MENINGKATKAN KINERJA AUDITOR (STUDI PADA KANTOR PERWAKILAN BPK-RI PROVINSI ACEH ) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ETD USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Rahma Yanti Description An account of the resource This research was designed to examine the effect of the variable profit margin ratio, financial leverage ratio,liquidity ratio, and growth both simultaneously and partially toward financial distress in companies listed on the Indonesia Stock Exchange in 2009-2011. Financial distress is a condition in which financial companies are on the decline, but not to the level of bankruptcy.Data were collected from the financial statements of the public companies that listed at Indonesia Stock Exchange. Research were conducted in 4 years (2008-2011). By using purposive sampling and unbalanced panel data, there are 40 firm fulfilling the population criteria. The binary logistic regression analysis model is used to test the hypothesis.The results of this research show that (1) the profit margin ratio, financial leverage ratio, liquidity ratio, and growth simultaneously have influence toward financial distress (2) profit margin ratio has negative influence toward financialdistress (3) financial leverage ratio has positive influence toward financial distress (4) liquidity ratio has negative influence toward financial distress (5) growth has negative influence toward financial distress. Although the relationship is in line with the theory, the variables in this research no significant effect. This is because research data indicates a dummy variables in the research was 67,5% is 0 (healthy companies) and 37,5% is 1 (experiencing financial distress).Keywords: financial distress, profit margin ratio, financial leverage ratio, liquidity ratio, growth Identifier An unambiguous reference to the resource within a given context http://etd.unsyiah.ac.id//index.php?p=show_detail&id=7773 Title A name given to the resource PENGARUH PROFIT MARGIN RATIO, FINANCIAL LEVERAGE RATIO, LIQUIDITY RATIO, DAN GROWTH TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2011 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ETD USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource RAHMAH YULIANTI Date A point or period of time associated with an event in the lifecycle of the resource 2014 Description An account of the resource ABSTRACTThe objective of this study is to examine the influence of profitability, financial leverage on dividend policy and its effect on stock price. Profitability is measured by ROA, financial leverage is measured by DER, dividend policy is measured by dividend payout ratio and stock price is measured by stock price per share at closing price. The population of this study are consumer goods companies. This study observes 8 companies for the year ended December 31, 2007 until 2012 (pooled data) and uses census method. To test the hypothesis, this study uses path analysis. Result show that (1) profitability and financial leverage, simultanly, have influence to dividend policy, (2) profitability have positive influence to dividend policy, (3) financial leverage have negative influence to dividend policy, and (4) dividend policy have negative influence to stock price.Keyword: Divident policy, Stock price, Profitability, and Financial leverage. Banda Aceh Identifier An unambiguous reference to the resource within a given context http://etd.unsyiah.ac.id//index.php?p=show_detail&id=4488 Publisher An entity responsible for making the resource available Fakultas Pasca Sarjana Title A name given to the resource PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP KEBIJAKAN DIVIDEN SERTA DAMPAKNYA TERHADAP HARGA SAHAMRN(STUDI PADA EMITEN MANUFAKTUR INDUSTRI BARANG KONSUMSI RNDI BURSA EFEK INDONESIA PERIODE 2007-2012) Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ETD USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource RAHMAH YULIANTI Description An account of the resource ABSTRACTThe objective of this study is to examine the influence of profitability, financial leverage on dividend policy and its effect on stock price. Profitability is measured by ROA, financial leverage is measured by DER, dividend policy is measured by dividend payout ratio and stock price is measured by stock price per share at closing price. The population of this study are consumer goods companies. This study observes 8 companies for the year ended December 31, 2007 until 2012 (pooled data) and uses census method. To test the hypothesis, this study uses path analysis. Result show that (1) profitability and financial leverage, simultanly, have influence to dividend policy, (2) profitability have positive influence to dividend policy, (3) financial leverage have negative influence to dividend policy, and (4) dividend policy have negative influence to stock price.Keyword: Divident policy, Stock price, Profitability, and Financial leverage. Identifier An unambiguous reference to the resource within a given context http://etd.unsyiah.ac.id//index.php?p=show_detail&id=4510 Title A name given to the resource PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP KEBIJAKAN DIVIDEN SERTA DAMPAKNYA TERHADAP HARGA SAHAMRN(STUDI PADA EMITEN MANUFAKTUR INDUSTRI BARANG KONSUMSI RNDI BURSA EFEK INDONESIA PERIODE 2007-2012) Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ETD USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Linda Rahmazaniati Date A point or period of time associated with an event in the lifecycle of the resource 2015 Description An account of the resource Abstract:This study aimed to examine the effect of profitability and financial leverage to corporate social responsibility disclosure and its impact on the firm value. The population in this study is index SRI-KEHATI company listed on the Indonesian Stock Exchange during the 5 years (2009-2013). The sample was selected using purposive sampling method and obtained a sample of 16 companies. The data are process by using a balanced panel data. The method of analysis used in this study were path analysis. The results of this study show that profitability and financial leverage have influence to the disclosure of corporate social responsibility. Profitability, financial leverage and disclosure of corporate social responsibility have influence to firm value.Keywords: Firm Value, Corporate Social Responsibility, Profitability, Financial LeverageAbstrak: Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan financial leverage terhadap pengungkapan Corporate Social Responsibility serta dampaknya terhadap nilai perusahaan. Populasi pada penelitian ini adalah perusahaan yang termasuk dalam indeks SRI-KEHATI yang terdaftar di BEI selama 5 tahun (2009-2013). Pemilihan sampel dengan menggunakan metode purposive sampling, dan diperoleh sebanyak 16 perusahaan. Data di proses dengan menggunakan balanced panel data. Metode analisis yang digunakan pada penelitian ini adalah path analysis. Hasil penelitian ini menunjukkan bahwa profitabilitas dan financial leverage berpengaruh terhadap pengungkapan CSR. Profitabilitas, financial leverage dan pengungkapan CSR berpengaruh terhadap nilai perusahaan. Kata kunci: Nilai Perusahaan, Pengungkapan CSR, Profitabilitas, Financial Leverage Banda Aceh Identifier An unambiguous reference to the resource within a given context http://etd.unsyiah.ac.id//index.php?p=show_detail&id=15800 Publisher An entity responsible for making the resource available Fakultas Pasca Sarjana Title A name given to the resource PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS SRI-KEHATI YANG TERDAFTAR RNDI BURSA EFEK INDONESIA Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ETD USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource M Afrizal A Lubis Description An account of the resource ABSTRAKPenelitian ini bertujuan untuk mengkaji secara empiris pengaruh profitabilitas dan firm size terhadap hutang mata uang lokal dan hutang mata uang asing serta dampaknya terhadap risiko perusahaan property & real estate di Indonesia dengan menggunakan model analisis jalur. Dari data 19 emiten property & real estate selama tahun 2010 sampai tahun 2012 yang diteliti dalam penelitian ini membuktikan bahwa secara simultan profitabilitas dan firm size berpengaruh terhadap hutang mata uang lokal dan hutang mata uang asing. Secara parsial hanya firm size yang mempengaruhi hutang mata uang lokal dan hutang mata uang asing sedangkan profitabilitas tidak mempengaruhi hutang mata uang lokal dan hutang mata uang asing. Secara simultan profitabilitas, firm size, hutang mata uang lokal dan hutang mata uang asing mempengaruhi risiko perusahaan, sedangkan secara parsial tidak satupun mempengaruhi risiko perusahaan. Secara tidak langsung profitabilitas mempunyai pengaruh negatif terhadap risiko perusahaan melalui hutang mata uang lokal dan mempunyai pengaruh positif melalui hutang mata uang asing, sedangkan firm size mempunyai pengaruh positif terhadap risiko perusahaan melalui hutang mata uang lokal dan mempunyai pengaruh negatif melalui hutang mata uang asing.Kata Kunci: Profitabilitas, Firm Size, Hutang Mata Uang Lokal, Hutang Mata Uang Asing, Risiko PerusahaanABSTRACTThis research aims to empirically examine the effect of firm size and profitability of the local currency debt and foreign currency debt and its impact on the risk of property & real estate company in Indonesia by using path analysis model . Data from 19 issuers property & real estate during 2010 to 2012 were examined in this study demonstrate that simultaneous profitability and firm size affect the local currency debt and foreign currency debt . For partially Firm size is affecting local currency debt and foreign currency debt while profitability is not affecting local currency debt and foreign currency debt . Simultaneously profitability, firm size, local currency debt and foreign currency debt affect corporate risk, however none of the partially affect the company's risk. Indirectly profitability have a negative effect on the risk of the company through a local currency and has a positive influence through foreign currency debt , while firm size has a positive influence on the risk of the company through local currency debt and have a negative influence through foreign currency debt .Keywords : Profitability, Firm Size, Local Currency Debt, Foreign Currency Debt, Corporate Risk Identifier An unambiguous reference to the resource within a given context http://etd.unsyiah.ac.id//index.php?p=show_detail&id=2948 Title A name given to the resource PENGARUH PROFITABILITAS DAN FIRM SIZE TERHADAPHUTANG MATA UANG LOKAL DAN HUTANG MATA UANGASING SERTA DAMPAKNYA TERHADAP RISIKOPERUSAHAAN(Studi Pada Emiten Property & Real EstatePeriode 2010-2012) Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ETD USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Zulfikar Description An account of the resource Tujuan penelitian ini adalah untuk menguji pengaruh profitabilitas dan mekanisme corporate governance terhadap corporate social responsibility disclosure. Profitabilitas dihitung dengan menggunakan return on equity. Mekanisme corporate governance dianalisis dengan jumlah rapat dewan direksi, ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit, dan jumlah rapat komite audit. Corporate social responsibility disclosure dihitung dengan menggunakan corporate social responsibility index yang didasarkan pada standar pelaporan global reporting initiative. Sampel diambil dengan metode purposive sampling dan jumlah sampel yang diperoleh adalah 28 perusahaan perbankan dan lembaga keuangan yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Teknik analisis yang digunakan adalah regresi linear berganda dengan menggunakan SPSS versi 21. Penelitian ini menggunakan variabel independen profitabilitas, jumlah rapat dewan direksi, ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit, dan jumlah rapat komite audit dan variabel dependen corporate social responsibility disclosure. Hasil penelitian ini menunjukkan bahwa pengujian secara simultan (uji F), profitabilitas, jumlah rapat dewan direksi, ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit, dan jumlah rapat komite audit berpengaruh signifikan terhadap corporate social responsibility disclosure. Pada pengujian parsial (uji t), variabel jumlah rapat dewan direksi, ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit berpengaruh signifikan terhadap corporate social responsibility disclosure, sedangkan variabel profitabilitas dan jumlah rapat komite audit tidak berpengaruh terhadap corporate social responsibility disclosure. Identifier An unambiguous reference to the resource within a given context http://etd.unsyiah.ac.id//index.php?p=show_detail&id=6950 Title A name given to the resource PENGARUH PROFITABILITAS DAN MEKANISME CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE(STUDI PADA PERUSAHAAN PERBANKAN DAN LEMBAGA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012) Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ETD USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Hadhiratul Ukhra Description An account of the resource PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA Identifier An unambiguous reference to the resource within a given context http://etd.unsyiah.ac.id//index.php?p=show_detail&id=13594 Title A name given to the resource PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ETD USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource apridayani Date A point or period of time associated with an event in the lifecycle of the resource 2013 Description An account of the resource ABSTRAKKebijakan dividen tunai adalah suatu keputusan apakah laba yang diperoleh perusahaan pada akhir tahun akan dibagikan kepada pemegang saham dalam bentuk dividen atau akan ditahan untuk menambah modal guna pembiayaan investasi di masa yang akan datang dan merupakan metode paling umum untuk pembagian keuntungan dari laba yang diperoleh dalam bentuk tunai dan dikenai pajak pada tahun pengeluarannya. Ada beberapa faktor yang dapat mempengaruhi kebijakan dividen yaitu profitabilitas, free cash flow dan kepemilikan manajerial. Oleh karena itu, penelitian ini bertujuan untuk menguji pengaruh profitabilitas, free cash flow dan kepemilikan manajerial terhadap kebijakan dividen tunai. Populasi dari penelitian ini adalah seluruh perusahaan keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2007-2009. Dari 70 populasi ditahun 2009, 68 populasi ditahun 2008 dan 69 populasi ditahun 2007 diperoleh 20 perusahaan yang menjadi populasi sasaran. Analisis data dilakukan dengan menggunakan metode regresi linear berganda (multiple regression analysis) dan pengujian hipotesis dilakukan dengan dua cara, yaitu uji secara parsial dan uji secara bersama-sama. Oleh karena penelitian ini mengunakan metode sensus, maka tidak dilakukan uji signifikansi, tetapi kesimpulan diambil langsung dari nilai koefisien regresi masing-masing variabel independen yang diolah dengan mengunakan program SPSS (Statistical Package For Social Science) 16.0 For Windows Evolution Version.Penelitian ini menunjukkan hasil bahwa profitabilitas, free cash flow dan kepemilikan manajerial secara bersama-sama berpengaruh terhadap kebijakan dividen tunai. Secara parsial profitabilitas berpengaruh terhadap kebijakan dividen tunai, free cash flow berpengaruh terhadap kebijakan dividen tunai dan kepemilikan manajerial juga berpengaruh terhadap kebijakan dividen tunaiKeyword : kebijakan dividen tunai, profitabilitas, free cash flow dan kepemilikan manajerial. Banda Aceh Format The file format, physical medium, or dimensions of the resource SKR Identifier An unambiguous reference to the resource within a given context http://etd.unsyiah.ac.id//index.php?p=show_detail&id=3383 Language A language of the resource id Publisher An entity responsible for making the resource available Fakultas Ekonomi Subject The topic of the resource FREE CASH FLOW ACCOUNTING Title A name given to the resource pengaruh profitabilitas, free cash flow, dan kepemilikan manajerial terhadap kebijakan Dividen tunai pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ETD USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Saddam Saleh Description An account of the resource ABSTRAKPenelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan perusahaan manufaktur di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian ini adalah profitabilitas, Solvabilitas, Size Perusahaan, dan Ukuran KAP sebagai variabel independen sedangkan ketepatan waktu sebagai variabel dependen.Sampel penelitian ini terdiri dari 88 perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) dan menyampaikan laporan keuangan ke Bapepam dalam periode tahun 2010-2012. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel dengan menggunakan metode purposive. Alat analisis yang digunakan adalah analisis regresi linier berganda.Hasil pengujian hipotesis menunjukkan bahwa ukuran KAP berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Akan tetapi, tidak ditemukan bukti bahwa profitabilitas, solvabilitas, dan size perusahaan berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan.Kata kunci: ketepatan waktu, laporan keuangan, profitabilitas, solvabilitas, Size perusahaan, dan Ukuran KAP. Identifier An unambiguous reference to the resource within a given context http://etd.unsyiah.ac.id//index.php?p=show_detail&id=3724 Title A name given to the resource PENGARUH PROFITABILITAS, SOLVABILITAS, SIZE PERUSAHAAN, DAN UKURAN KAP TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)