Analisis Variabel yang Mempengaruhi Struktur Keuangan pada Perusahaan Makanan Dan Minuman yang Go-Public di Bursa Efek Surabaya

The Research is used to analysis variables of which influence the financial structure, and is prescribe for : (1) identifying variables such as asset structure, selling growth, operating leverage, return on investment, dividend payout ratio, and company measurement, (2) Indentifying a variables which have the most dominant influence on"thar fnancial srruituri. The result from the research is expected to be useful for all user for taking decision making in related with financial structure. This Research is focused on the Food and Beverage companies enlisted-in Surabaya stick exchange market since 1998 until 2002, which is about fourteen companies. The data collection is done by using purposive-sampling method that anallzed used by "multiple linier regressiotn analysis. And the secondary data deriving from the research company itself, such as : financial report, enclosure if annual financial report, and prospectus of each Food and Beve-rage company together with data coming from outsiding of the researched company such as: literahte, scientific journals and etc. There are two hypotheses tested thit are (t) it is predicted that variables of the company consisting of asset structure, selliig growth, operating leverage, return on investment, dividend payout ratio, and company measurement simultiniously have influince on-the company financial structure, (2) it is observe a variable that have dominant influenie on the financial structure. And the result of the test show that the first hypothesis is excepted and the result satisfies the theory of financial structure [ Ferry and Jones (1979), Weston and Copeland (t997), Sartono (2001) ]. And another finding is that between variables show that degree operating leverage variable is the most biggest influence compared with the other variables. Based on the findings, the most important thing needed by-decision makers in aranging the conpany financial structucre is to consider variables of asset structure, selling growth, operating leverage, return on investment, dividend payout ratio and company measuremen

Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Corporate Governance Terhadap Corporate Social Responsibility

The purpose of this study was to test the influence of profitability, liquidity, company size, and corporate governance on the disclosure of corporate social responsibility (CSR) in food and beverage companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a research design using quantitative approach. The type of research data used is secondary data, while the data source is obtained through the www.idx.co.id. The population in this study is food and beverage companies listed in idx period 2017-2019. Samples used in this study were selected using purposive sampling method and obtained as many as 36 samples. The data analysis technique used in this study was multiple linear regression. Independent variables in this study are profitability, liquidity, company size, and corporate governance, while dependent variables are corporate social responsibility (CSR). The results of the analysis showed that variable profitability has no effect on CSR disclosure, while liquidity, company size, and corporate governance have a significant positive effect on CSR disclosure

Keterkaitan Manajemen Pengetahuan dan Kecakapan Organisasional dengan Kinerja Inovasi serta Fungsi Mediasi Orientasi Kewirausahaan

Penelitian ini bertujuan untuk memperkaya khasanah keilmuan manajemen dalam konteks kinerja inovasi. Penelitian ini adalah penelitian penjelasan dengan metode kuantitatif. Teknik pengambilan data yang digunakan adalah teknik sampel proporsional dengan jumlah responden 100 UKM sebagai syarat minimal dalam analisis Structural Equation Model (SEM). Sedangkan teknis data yang digunakan adalah Structural Equation Model (SEM) Analysis. Hasil penelitian menunjukkan bahwa terdapat keterkaitan antara manajemen pengetahuan dan kecakapan organisasional dengan kinerja inovasi yang dimediasi oleh orientasi kewirausahaan. Maknanya, untuk meningkatkan kinerja inovasi dibutuhkan manajemen pengetahuan dan kecakapan organisasi sekaligus sikap orientasi kewirausahaan

Fungsi Mediasi Orientasi Kewirausahaan Pada Pengaruh Manajemen Pengetahuan Terhadap Kinerja Inovasi

This study aims to analyze the mediation function of entrepreneurship orientation on the influence of knowledge management on innovation performance. Research population, all small industries in Batu City area. The data collection technique used is the proportional sample technique with the number of respondents 100 SMEs as a minimum requirement in the analysis of Structural Equation Model (SEM). While the technical data to be used is Structural Equation Model (SEM) Analysis. Furthermore, the data that have been collected through research instruments that have first tested the validity and reliability, then will use regression weight on SEM, used for confirmatory examine how much relationship between variables. The results of data analysis show that entrepreneurship orientation mediates the influence of knowledge management on innovation performanc

Pengaruh LDR, NIM Dan ROA Terhadap Return Saham (Studi Kasus Pada Bank Umum Yang Terdaftar di Bursa Efek Indonesia 2014-2017)

This study aims to analyze the effect of Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Return on Assets (ROA) on Stock Return. This research population are all banks that listed in Indonesia Stock Exchange (IDX) 2014-2017, with number of sample 13 banks selected by purposive random sampling. The data is analyzed by multiple linear regression analysis. The result of data analysis shows that only Return of Assets (ROA) has a significant effect on stock return

Pengaruh Tingkat Konservatisme Pelaporan Keuangan Pada Keadaan Sebelum Rotasi Audit (Pre-Rotation) Dan Setelah Rotasi Audit (Post-Rotation) Dengan Diskresioner Model Jones

In this research, Researcher investigated the changes in managerial discretion over financial reporting following the Audit Rotation KMK No. 243/06/2002. We documented that an increasing in conservatism in financial reporting is followed by Audit Rotation and the result is require for Public Accountant and Public Accountant Office (PAO) to limit audit tenure. First, researcher found that forms report lower discretionary accruals after audit rotation than in period preceding audit rotation. Second, the researcher was made additional investigation for sure, and the result says similar that firms reported lower discretionary accruals after audit rotation.These result are obtained with measurement using regression analysis and independent sample t-test statistic. The formula is adopted from discretionary accruals Jones Model and Modified Jones Model. The Empirical evidence is supported decision from the goverment to require mandatory audit rotation KMK no. 243/06/2002

Analisis Variabel Yang Mempengaruhi Struktur Keuangan Pada Perusahaan Makanan Dan Minuman Yang Go-Public Di Bursa Efek Surabaya

The Research is used to analysis variables of which influence the financial structure, and is prescribe for : (1) identifying variables such as asset structure, selling growth, operating leverage, return on investment, dividend payout ratio, and company measurement, (2) Indentifying a variables which have the most dominant influence on"thar fnancial srruituri. The result from the research is expected to be useful for all user for taking decision making in related with financial structure. This Research is focused on the Food and Beverage companies enlisted-in Surabaya stick exchange market since 1998 until 2002, which is about fourteen companies. The data collection is done by using purposive-sampling method that anallzed used by "multiple linier regressiotn analysis. And the secondary data deriving from the research company itself, such as : financial report, enclosure if annual financial report, and prospectus of each Food and Beve-rage company together with data coming from outsiding of the researched company such as: literahte, scientific journals and etc. There are two hypotheses tested thit are (t) it is predicted that variables of the company consisting of asset structure, selliig growth, operating leverage, return on investment, dividend payout ratio, and company measurement simultiniously have influince on-the company financial structure, (2) it is observe a variable that have dominant influenie on the financial structure. And the result of the test show that the first hypothesis is excepted and the result satisfies the theory of financial structure [ Ferry and Jones (1979), Weston and Copeland (t997), Sartono (2001) ]. And another finding is that between variables show that degree operating leverage variable is the most biggest influence compared with the other variables. Based on the findings, the most important thing needed by-decision makers in aranging the conpany financial structucre is to consider variables of asset structure, selling growth, operating leverage, return on investment, dividend payout ratio and company measurement

Analisis Faktor-faktor Yang Mempengaruhi Kebijakan Utang Pada Perusahaan Yang Harga Jual Produknya Tergantung Pada Harga Komoditas Pasar Dunia

The uncertainty of commodities price volatility recently suppresses company management to apply capital structure strategy, especially for companies that their selling price product based on commodity price. Income from the company is very affected by the increasing or decreasing of commodity price. That is why capital structure strategy is important to create resilient industry. This strategy could be taken by increasing common stock with right issue or to get a loan from the bank. Nevertheles in both ways, there is deficiency. Financing with increasing loan from the bank will also increasing the financial risk. In other way, by issuing right will be costly. This research is designed to examine factors that affected of debt policy management decision among listed company at Indonesian Stock Exchange (ISX). The factors being examined were growth, asset structure, profitability, business risk and institusional ownership. The samples were 36 mining and plantation listed companies at ISX, 5 years from 2007-2011. The test results of multiple regresion test showed that asset structure and institusional ownership are having a positive and significant influence on debt policy. The assets structure is a dominant factor that influence debt policy. In conclusion, from five independent variables being examined, only asset structure and Institusional Ownership affect debt policy

Penanganan Kredit Macet Pada BRI Cabang X

Penelitian bertujuan untuk mengetahui cara penanganan kredit macet untuk meminimalkan tingkat NPL di Bank BRI Cabang X. Data yang dikumpulkan berupa data primer dan data sekunder. Metode yang digunakan adalah kualitatif deskriptif. Hasil temuan adalah proses atau cara penanganan kredit macet yang diterapkan pada Bank BRI Cabang X melalui faktor internal dan eksternal dapat dilihat dari angka pada tabel NPL bahwa penanganan kredit macet dilakukan dengan sangat baik. Hasil penelitian menunjukkan bahwa penanganan kredit pada Bank BRI Cabang X dilakukan dengan cara kehati-hatian pegawai Account Officer (AO) dalam hal pemilihan nasabah dengan memperhatikan berbagai hal yang harus dipertimbangkan seperti jenis usaha, karakter, dan kredibilitas dari calon nasabah. Alasannya adalah tindakan AO dalam penentuan nasabah sangat berpengaruh pada lancar tidaknya pembayaran angsuran di masa mendatang. Disamping itu ada beberapa faktor yang berada diluar kendali pegawai AO seperti peningkatan usaha, resiko usaha, dan karakter dari nasabah itu sendiri yang tidak bisa di prediksi sejak awal oleh pegawai AO. Apabila erjadi kredit bermasalah upaya penyelamatan kredit juga dilakukan salah satunya penerapan prinsip 3R dan yang paling sering diterapkan adalah restructuring

Analisis Pelaksanaan Pengeluaran Biaya APBDesa Dalam Menunjang Pembangunan Desa

The purpose of this study is to analyze and determine how the role of government in village management Village Budget Financing in Supporting Rural Development in Kupang Regency. This study uses qualitative data analysis methods that are presented in descriptive narrative with data education techniques, data presentation and conclusion drawing. The role of the village government in managing the income budget and expenditure management in supporting rural development funding is fully functioning properly because there are no obscure budgets or incomplete data, the condition of the village and village regulatory systems is only informal but with all the village officials working equally well to seek implementation of the Village Budget with transparent and participatory financial accountability