Pengaruh Laba, Ukuran Perusahaan dan Komponen Akrual terhadap Arus Kas Aktivitas Operasi Masa Depan pada Perusahaan Wholsale And Retail yang Terdaftar di Bursa Efek Indonesia Periode 2008-2012

This study aims to determine the effect of earnings, firm size and components of accruals on cash flow operating activities in the future Wholesale and Retail companies listed in Indonesia Stock Exchange 2008-2012 period.The population in this study is the Wholesale and Retail are listed in the Indonesia Stock Exchange (BEI) in the period 2008-2012, amounting to as much as 30 Perusahaan.Sampel used in the study were 30 Perusahaan.Teknik sampling used in this study is the purposive criteria sampling.Adapun in this study include wholesale companies and retail has been listed on the Indonesia Stock Exchange in the study period 2008-2012. The data used are secondary data obtained from the Indonesia Stock Exchange in particular from the Indonesian Capital Market Directory (ICMD)The results showed that a significant difference between Income, Accounts Receivable, Depreciation and Debt to Cash Flow Operating Activities Future Wholesale and retail company. While the size of the Company and the Stock is not a significant influence on Future Cash Flows Operating Activities Depanpada Wholesale and retail companies.Keywords: Income, Accounts Receivable, Depreciation Expense, Debt, Inventory, Operating Cash Flo

Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Padaperbankan di Kota Pekanbaru

The purpose of this study is to examine the effect of participation personnel information system, capability of personnel information system, training and education of personnel information system, organization size, and top management support for performance of accounting information system.The population in this study is the banking companies in the city of Pekanbaru period 2014. The stastical method used to test the research hypothesis is a multiple regression using SPSS 17 software. Based on the results of t test with significance level α of 5%, it can be concluded that the size of the organization does not affect the performance of accounting information systems, While the participation of personnel information system, the capability of personnel information system, training and education of personnel information system, top management support effect on the performance of accounting information systems.Based on the results of testing the coefficient of determination is known that the value of Adjusted R Square 0.632, or approximately 63.2%. This means that the magnitude of the independent variables that proxy participation personnel information system, capability of personnel information system, training and education of personnel information system, organization size, and top management support can explain the dependent variable is the performance of accounting information systems at 63.2%, while the balance of 36.8% is explained by other variables not included in the study.Keywords:Participation of personnel information system, capability of personnel information system, training and education of personnel information system, organization size, top management support, performance of accounting information system

Pengaruh Rasio Keuangan sebagai Salah Satu Alat untuk Memprediksi Perubahan Laba pada Perusahaan Indeks Kompas 100 Tahun 2011-2012

This study aims to demonstrate empirically the influence of the current ratio, debt to equity ratio, net profit margin, return on equity and total asset turnover against the company predicted earnings change index Compass 100 Years 2011-2012.The data used in this study is a data company financial statements Compass 100 index listed in the Indonesia Stock Exchange during 2011-2012. Sampling technique is purposive sampling method sampling with particular consideration. The analysis technique used in this study is the technique of multiple linear regression analysis.The results of this study stated that the partial test can be concluded that the ROE has a significant effect on earnings growth. It can be seen from the t value (3,147)> t table ((1973) so that Hi Ho rejected and accepted. Likewise with DER that can be seen from the t value (-4140)> t table ((1973), so that Ho Hi rejected and accepted. while CR does not have a significant effect on earnings growth, it can be seen from the t (-0.375) <t table (1.973), then NPM with t (1,152) <t table (1.973) then TATTOOS with t count (-0.887) <t table (1.973), the Hi Ho accepted and rejected. Levels coefficient of determination R2 = 0.124 is owned by. this means that about 12.4% of banking profit growth is influenced by the variable current ratio, net profit margin ratio, return on equity, total asset turnover and debt-to-equity ratio, the profit growth. while about 87.6% influenced by other variables.Keywords: Current Ratio, Debt to Equity Ratio, Net Profit Margin, Return on Equity and Total Assets Turn Over, Predictive Earning

Analisis Pengaruh Car (Capital Adequacy Ratio), Npl (Non Performing Loan), Npm (Net Profit Margin), Roa (Return on Asset), Ldr (Loan to Deposit Ratio) Terhadap Kinerja Keuangan Perbankan Yang Listing Di Bei (2007-2011)

The purpose of this study is to empirically study effect of CAR (Capital Adequacy Ratio), NPL (Non Performing Loan), NPM (Net Profit Margin), ROA (Return On Asset), LDR (Loan to Deposit Ratio)to the financial performance of banks on the Indonesian Stock Exchange. This research was conducted with a popolatian 21 and purposive sampling method against 16 banking companises in the Indonesia stock exchange in the period 2007-2011. Analysis on the data obtained in the form quantitative analysis. Methode in this study using multiple regression analysis. The results of this study showed that NPL variable, NPM, ROA affect the financial performance of banks is measured by profit growth, while the CAR and LDR doesnt affect the bsnks financial performance is measured by profit growth.Keywords: profit growth, CAR, NPL, NPM, ROA, LD

Pengaruh Kepemilikan Institusional, Ukuran Perusahaan Dan Profitabilitas Terhadap Elemen-elemen Integrated Reporting (Studi Pada Perusahaan Non-keuangan Yang Listing Di Bei Tahun 2015)

This research is aimed to examine and analyze influence of institutional ownership, firm size and profitability on the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015. Sample data is using simple random sampling methode to the non-financial companies that listed in Indonesian Stock Exchange during 2015. The number of companies taken as samples in this study covers about 85 company annual reports. This study uses content analysis to measure elements of integrated reporting in the annual report. Processing and analysis of data using multiple regression with SPSS v22. The result of this research showed those independent variables of institutional ownership, size and profitability does not affect the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015

Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kebijakan Dividen, Profitabilitas, Ukuran Perusahaan dan Struktur Asset terhadap Kebijakan Hutang pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012

The purpose of this study is to analyze the factors that influence debt policy. The factors tested in this study is the managerial ownership, institutional ownership, dividend policy, profitability, firm size and asset structure of the debt policy on companies listed in Indonesia Stock Exchange. Debt policy as a dependent variable in this study is measured by Debt Ratio.Research using purposive sampling method for taking samples. Based on the defined criteria, the sample obtained 30 companies of Manufacturing Firms listed in Indonesia Stock Exchange during 2010 to 2012, therefore the number of data samples in this study is 90 samples.The results of research that profitability and firm size significantly influence debt policy at a significance level (alpha) 5 %. While the variables of managerial ownership, institutional ownership, dividend policy and asset structure do not significantly influence debt policy. The influence of independent variables on the dependent variable (debt ratio) which can be described by the equation by 10,3%. While 89,7% influenced by another factors not included on the regression model.KEYWORDS : Debt Policy, Managerial Ownership, Institutional Ownership, Dividend Policy, Profitability, Firm Size and Asset Structur