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                <text>Rezki Fhonna</text>
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                <text>Penelitian ini bertujuan untuk menguji variabel Return On Investment (ROI) dan Economic Value Added (EVA) berpengaruh terhadap Return Saham  pada  perusahaan Otomotif  di Daftar Bursa Efek Indonesia tahun 2008-2012. Jumlah sampel dalam penelitian ini adalah  8 perusahaan dengan menggunakan teknik purposive sampling. Metode analisis dengan menggunakan analisis regresi linier berganda (multiple regression  analysis). Data diperoleh dari laporan keuangan tahunan perusahaan yang dipublikasikan dalam daftar Bursa Efek Indonesia. Hasil penelitian  menunjukkan  bahwa  variabel Return On Investment (ROI) dan Economic Value Added (EVA) berpengaruh terhadap Return Saham  secara bersama-sama dengan  nilai F sebesar 5,453 dan  taraf  signifikansi 0,008, sedangkan secara parsial variabel Return On Investment  (ROI)  berpengaruh signifikan terhadap return saham dengan  nilai t sebesar 2,045 dan taraf signifikansi 0,048 (4,8 %), dan Economic Value Added  (EVA) berpengaruh terhadap return  saham  dengan nilai t sebesar  2,264 dan  taraf signifikansi 0,030 (3 %).  Nilai Adjusted R Square sebesar 0.228  hal ini berarti bahwa variabel independen mempengaruhi variabel dependen sebesar 22,8 % sedangkan sisanya 77,2 % dipengaruhi oleh variabel-variabel lain yang tidak dimasukkan dalam model analisis regresi ini.Kata Kunci: Return On Investment, Economic Value Added dan Return Saham</text>
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                <text>PENGARUH RETURN ON INVESTMENT DAN ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA TAHUN 2008-2012</text>
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                <text>jonatia rahim</text>
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                <text>ABSTRAK Tujuan dari penelitian ini adalah untuk melihat bagaimana pengaruh return saham sebelumnya, ukuran perusahaan dan capital expenditure terhadap return saham perusahaan pertambangan periode 2010-2012 yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini digunakan regresi berganda sebagai metode analisisnya. Hasil penelitian ini menunjukkan bahwa tidak terdapat pengaruh antara harga saham sebelumnya dengan harga saham di masa yang akan datang. Juga di temukan bahwa ukuran perusahaan dan capital expenditure tidak  mempengaruhi return saham  secara simultan maupun parsial. Hal ini membuktikan teori pasar modal efisien dalam bentuk lemah. Kata kunci: return saham sebelumnya, ukuran perusahaan, capital expenditure, return saham.</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=5779</text>
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                <text>PENGARUH RETURN SAHAM SEBELUMNNYA, UKURAN PERUSAHAAN DAN CAPITAL EXPENDITURE TERHADAP RETURN SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012</text>
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                <text>Muhammad Rizkhy</text>
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                <text>2015</text>
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                <text>ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh right issue terhadapreturn saham dan volume perdagangan. Populasi dalam penelitian ini adalahemiten yang melakukan right issue dan terdaftar di Bursa Efek Indonesia padatahun 2010, 2011, dan 2012. Penentuan sampel menggunakan metode populasisasaran, sehingga diperoleh populasi sasaran sebanyak 46 pengamatan. Jenis datayang digunakan adalah data sekunder dengan media berupa laporan tahunan, dataharga saham dan volume perdagangan saham pada saat penyampaian laporankeuangan perusahaan selama periode pengamatan yang dipublikasikan oleh pusatreferensi pasar modal yang terdapat di Bursa Efek Indonesia. Pengujian hipotesisdilakukan dengan menggunakan regresi linear sederhana. Hasil penelitian inimenunjukkan bahwa komponen right issue berpengaruh negatif terhadap returnsaham, dan right issue berpengaruh positif terhadap volume perdagangan saham.Kata kunci: Return saham, Volume Perdagangan Saham, Right Issue</text>
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                <text>Banda Aceh</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=16460</text>
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                <text>Fakultas Ekonomi</text>
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                <text>PENGARUH RIGHT ISSUE TERHADAP RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM PERUSAHAAN DI BURSA EFEK INDONESIA</text>
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                <text>Aflindawati</text>
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                <text>ABSTRACTThe purpose of this study was to determine the business risk, asset growth, profitability, and time interest earned simultaneously to the capital structure of the companies listed on the Indonesia Stock Exchange in 2009-2011. The number of elements in the study sample was 25 companies from 2009 to 2011 to obtain a 75-year observation data.The results obtained coefficients greatest effect on the capital structure of the company is manufacturing in IDX profitability. Business risk, asset growth, profitability, and time greatly affect the interest earned on the capital structure of manufacturing companies on the Stock Exchange reached 41.4 percent and the remaining 58.6 percent is influenced by other variables outside the model of this study.The test results using the t-test test showed that business risk, asset growth, profitability, and time interest earned partially significant effect on the capital structure on manufacturing companies on the Stock Exchange. Testing using the F-test tests showed that business risk, asset growth, profitability, and time interest earned simultaneously significant effect on the capital structure of manufacturing companies on the Stock Exchange.From the research, it turns out that the coefficient of the effect on the capital structure was variable profitability therefore the expected future profitability can be utilized with probably due to becoming one of the most influential factors to the increase in the dividend.Keywords: Capital Structure, Business Risk, Profitability, Time Interest Earned, and Asset Growth</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=7803</text>
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                <text>PENGARUH RISIKO BISNIS, PERTUMBUHAN AKTIVA, PROFITABILITAS, DAN TIME INTEREST EARNED TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA</text>
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                  <text>ETD USK</text>
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                <text>Tira Fitrah</text>
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                <text>ABSTRACTThe objectives of this research are to examine (1) the effect of financialrisk on income smoothing, (2) the effect of firm value on income smoothing, (3)the effect of managerial ownership on income smoothing, and (4) the effect of firmsize on income smoothing.Data were collected from the financial statements of the manufacturecompanies that listed at Indonesia Stock Exchange. Research conducted in 3years (2011-2013). By using purposive sampling and balanced panel data, thereare 34 companies fulfilling the population criteria. The binary logistic regressionanalysis model is used to test the hypothesis.The result of this research are (1) financial risk does not affect the incomesmoothing, (2) firm value does not affect the income smoothing, (3) managerialownership does not affect the income smoothing, (4) firm size has affected theincome smoothing, with 0,03 significant level.Keywords: financial risk, firm value, managerial ownership, firm size, and incomesmoothingxABSTRAKPenelitian ini bertujuan untuk menguji (1) pengaruh risiko keuanganterhadap perataan laba, (2) pengaruh nilai perusahaan terhadap perataan laba, (3)pengaruh kepemilikan manajerial terhadap perataan laba, dan (4) pengaruh ukuranperusahaan terhadap perataan laba.Data diperoleh dari laporan keuangan perusahaan manufaktur yangterdaftar di Bursa Efek Indonesia. Periode penelitian adalah 3 tahun yaitu tahun2011-2013. Dengan menggunakan metode purposive sampling dan balance data,ada 40 perusahaan yang memenuhi kriteria populasi. Binary logistic regressiondigunakan untuk menguji hipotesis.Hasil penelitian ini menunjukkan (1) risiko keuangan tidak berpengaruhterhadap perataan laba, (2) nilai perusahaan tidak berpengaruh terhadap perataanlaba, (3) kepemilikan manajerial tidak berpengaruh terhadap perataan laba, dan(4) ukuran perusahaan berpengaruh terhadap perataan laba, dengan tingkatsignifikansi 0,03.Kata Kunci: risiko keuangan, nilai perusahaan, kepemilikan manajerial, ukuranperusahaan dan perataan laba</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=15212</text>
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                <text>PENGARUH RISIKO KEUANGAN, NILAI PERUSAHAAN,RNKEPEMILIKAN MANAJERIAL, DAN UKURANRNPERUSAHAAN TERHADAP PERATAAN LABA PADARNPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIRNBURSA EFEK INDONESIA</text>
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            <name>Creator</name>
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                <text>Darwanis, Darwanis; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Siswar, Dana; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Andina, Arie; Program Studi Magister Akuntansi Universitas Syiah Kuala</text>
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                <text>2013-01-01</text>
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                <text>The objective of the study is to examine (1) the influence of systematic risk on corporate social responsibility (CSR) disclosure; (2) the influence of systematic risk and CSR disclosure on earnings growth simultaneously; (3) the influence of systematic risk on earnings growth; (4) the influence of CSR disclosure on earnings growth; (5) the influence of systematic risk, CSR disclosure and earnings growth on earnings response coefficient simultaneously; (6) the influence of systematic risk on earnings response coefficient; (7) the influence of CSR disclosure on earnings response coefficient; (8) the influence of earnings growth on earnings response coefficient.The object of populations used in this study are manufacturing industries listed in The Indonesia Stock Exchange for period 2008 - 2009. The data used are annual report, sustainability report, financial report, and stock’s information. The study tested hypothesis by using path analysis method which operated by SPSS 17 statistic software.The results of this study indicate that systematic risk has influence on corporate on social responsibility disclosure. Its meant that the higher systematic risk, the more CSR informations disclosed by the firms. Systematic risk and CSR disclosure have influence on earnings growth simultaneously. This impact shows that the reducting of systematic risk and the implementing of CSR activities as the sustainability strategic, will aim to increase the earnings growth rate. Partially, systematic risk has a negative influence and CSR disclosure has a positive influence on earnings growth. Systematic risk, CSR disclosure and earning growth have influence on earnings response coefficient simultaneously. It meant that investor will respons systematic risk, CSR disclosure and earning growth as factors influenced the informativeness of earnings. Partially systematic risk, CSR disclosure and earning growth have positive influence on earnings response coefficient.Keywords: Earnings Response Coefficient, Earnings Growth, Corporate Social Responsibility Disclosure, Systematic Risk.</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1319</text>
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                <text>eng</text>
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                <text>Program Magister Akuntansi Unsyiah</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1319/1202</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 6, No 1 (2013): Jurnal Telaah &amp; Riset Akuntansi; 64-92</text>
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                <text>1693-3397</text>
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                <text>1693-3397</text>
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