ANALISIS PENGARUH CAR, NPL, LDR, NIM, DAN BOPO TERHADAP ROA DENGAN GCG SEBAGAI VARIABEL KONTROL (Studi Pada Bank Umum Go Public di Indonesia Periode 2009-2013)

This study aimed to determine financial ratios commercial Bank Go Public to profitability with control variables of Good Corporate Governance (GCG). Financial ratios are proxied by CAR, NPL, LDR, NIM, and BOPO, and Profitability is proxied by ROA as a measure of the amount of profit generated. while GCG control variable is proxied by the audit committee, independent directors, institutional ownership and managerial ownership. The sample in this study is a commercial were bank go public listed in Stock Exchange (the Indonesia Stock Exchange) in the 2009-2013 period. The number used were 12 banks were taken by purposive sampling. The methods of analysis of this research using multiple linear regression with SPSS 20 Program. The results of this research show that CAR had positive but not significant effect to ROA, NPL and LDR had negative and insignificant effect to ROA, NIM had positive and significant effect to ROA, BOPO had significant negative effect to ROA, while the audit committee, independent directors, institutional ownership and ownership managerial had no effect to ROA

ANALISIS PENGARUH CAR, NPL, NIM, LDR, BOPO, ROA DAN EAQ TERHADAP PERTUMBUHAN LABA BANK (Studi Kasus Pada Bank Umum Di Indonesia Yang Terdaftar Pada BEI Periode Tahun 2008 - 2012)

Banks may be regarded as the backbone of the economy of a country that has a function as an intermediary institution for the surplus and deficit. Therefore banking performance evaluation is considered important to monitor how the bank's development from year to year. The purpose of this study was to assess the performance of banks with proven effect of financial ratios Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposite Ratio (LDR), Operating Expenses Operating Income (BOPO), Return on Assets (ROA) and Earnings Asset Quality (EAQ) to the bank's performance as measured by earnings growth. The sample in this study is a commercial bank in Indonesia, which is listed on the Indonesia Stock Exchange (IDX) the period of 2008 to 2012 which amounted 26 bank. Quantitative data for this study obtained from the Indonesia Stock Exchange (IDX). The data were analyzed by using classic asumption, multiple linear regression and hypothesis testing using SPSS statistical software. The results of this study indicate that simultaneous variable CAR, NPL, NIM, LDR, BOPO, ROA, and EAQ have an influence on the profit growth of 40 % and the balance of 60 % is influenced by other factors outside the study. While only a partial test variable CAR, NPL, NIM and EAQ significant effect on earnings growth. CAR showed a significant negative effect, NPL showed a significant positive effect, NIM showed a significant positive effect and EAQ showed a significant negative effec

ANALISIS PENGARUH FINANCIAL PERFORMANCE, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), INSIDER OWNERSHIP, FIRM SIZE, DIVIDEND POLICY DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2010-2015)

This research purposes to indentify the main factors influencing firm value that proxied by Price Book Value (PBV) especially in manufacturing companies sector listed on the Indonesian Stock Exchange (IDX) during period 2010-2015. The population of this research consists of manufacturing companies listed on the IDX period 2010-2015. This research used secondary data anda used purposive sampling method in determining the sample. The total of sample in this case are 50 companies. Multiple regression is used as the analysis technique in this research. The study documents the positive significant of financial performance, firm size, dividend policy and proportion of independent commissioner on firm value. While the disclosure of corporate social responsibility and insider ownership found influental positive but insignificant to firm value

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2010-2014

This research aims to analyze and provide empirical evidence related to the effect of firm size (SIZE), leverage (LEV), cash flow (CF), net working capital (NWC), and Dividend Payment (DPR) to cash holding (CHD) manufacture companies listed on the Indonesia Stock Exchange in 2010 – 2014. This research uses secondary data collected from the Indonesian Stock Exchange (IDX). The data used in the form of financial statement data manufacture company from 2010 – 2014. Of the 144 manufacture company, acquired 83 companies sampled in this study. Data were analyzed using multiple linear regression analysis. Based on the results of hypothesis testing through the F test, indicating that the variable SIZE, LEV, CF, NWC, and DPR simultaneous effect on CHD. Then through the t test showed that the SIZE, CF, and DPR variable have significant positive effect on CHD. LEV variable have significant negative effect on CHD. NWC variable has negative but not significant effect on CHD

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT CASH HOLDING PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015

This research aims to analyze the influence of creditor’s payment period (CPP), debtor’s collection period (DCP), leverage (LEV), profitability (ROE), size (SIZE) and bank age(AGE) on cash holding in commercial banks listed on the Indonesian Stock Exchange. The population of this research is commercial banks listed on the Indonesian Stock Exchange period 2011-2015. The types of data used are secondary data and sample determination used the method of purpose sampling. The analytical tool used is panel data regression. The result shows that creditor’s payment period, debtor’s collection period and bank size has a significant effect on cash holdings, but leverage, profitability, and bank age does not has significant effect on cash holding

ANALISIS PENGARUH POLITICAL CONNECTION, OWNERSHIP STRUCTURE, DAN CASH HOLDINGS TERHADAP CORPORATE PERFORMANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2016)

The aims to this study was to examine the effect of political connection, ownership structure, and cash holdings on corporate performance. Sample of this study used companies that registered on Indonesia Stock Exchange during 2013-2016. This research was made because there are differences in results between studies with each other. The samples were selected by purposive sampling method and do outlier to remain 30 companies. The analysis used multiple regression with SPSS 24.0, which is preceeded by a test consisting of the classical assumption test for normality, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing is using F test and t test. The result of this research show that political connection, institutional ownership, and cash holdings have significant positive effect on corporate performance and foreign ownership variable have significant negative effect on corporate performance. But public ownership have insignificant effect on corporate performance. Moreover it found that the value of the adjusted R square is 5.4%. This means that 94.6% is explained by other variables outside the model

FAKTOR PENENTU PERUSAHAAN MELAKUKAN PENGAMBILAN KEPUTUSAN HEDGING PADA DERIVATIF VALUTA ASING (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2014)

Import export activities requires companies to use foreign currency to make a sale and purchase of products, this causes the company likely to suffer risk of loss foreign currency exchange rates, to reduce the risk of losses incurred, the company needs hedging by using derivative instruments. This study’s purpose is to analyze the influence of Debt to Equity Ratio, Interest Coverage Ratio, Growth Opportunity, Firm Size, Current Ratio, Foreign Liability, Managerial Ownership, and Institutional Ownership on Hedging decision. The population in this research is manufacturing companies listed on Indonesia Stock Exchange 2011-2014 period. The number of sample are 82 companies by using purposive sampling method with the provision of the company that publishes full financial statements.this research used logistic regressions analysis technique, to determine the variables affect the probability of the use of derivative instruments as hedging activity decision. The variabels used in this study are the Debt to Equity Ratio, Interest Coverage Ratio, Growth Opportunity, Firm Size, Current Ratio, Foreign Liability, Managerial Ownership, and Institutional Ownership. The results logistic regression analysis showed that of the eight variables used in this study, the variable Debt to Equity Ratio, Interest Coverage Ratio, Growth Opportunity, Firm Size, Current Ratio and Institutional Ownership significantly influence the decision Hedging, while the variable Foreign Liability and Managerial Ownership not significant effect on Hedging decision. The ability of the variable Debt to Equity Ratio, Interest Coverage Ratio, Growth Opportunity, Firm Size, Current Ratio, Foreign Liability, Managerial Ownership, and Institutional Ownership in explaining the probability of the use of hedging derivatives at 32% and the rest is explained by other variables outside the model

PENGARUH AVERAGE COLLECTION PERIOD, AVERAGE PAYMENT PERIOD, INVENTORY TURNOVER IN DAYS, SALES GROWTH Dan DEBT RATIO TERHADAP PROFITABILITAS PERUSAHAAN (Studi kasus pada perusahaan manufaktur Tahun 2010-2014)

This purpose of this research is to analyze the influence of average collection period, average payment period, average inventory turnover in days, sales growth and the debt ratio on profitability in companies listed on the Indonesian Stock Exchange The population in this research are all manufacturing companies listed in Indonesia Stock Exchange period 2010-2014. The research sample consisted of 116 companies per year listed in the Indonesia Stock Exchange so that the total observation data for 5 years are 580 data. The data used in this research is secondary data and sample selection using purposive sampling method. The analysis model used is multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and profitability. Using t-test to examine the partial correlation of each independent variable on profitability Based on the results of the analysis showed that the variables average collection period, average paymen period, average inventory turnover in days and the debt ratio has a significant effect on profitability, while sales growth has no significant effect on profitability

ANALISIS PENGARUH ROA, NPM, DER, DAN SIZE TERHADAP PRAKTIK PERATAAN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2007-2010)

Income smoothing is defined as an intentional act done to reduce the fluktuation of profit managers to use certain accounting methods. The reason that income smoothing performed by the managemen tare: the engineering to reduce costs and increase profits in the current period which could reduce tax debt, can increase investor confidence due to the stability of earnings and dividend policy in accordance with the wishes, can strengthen the relationship between managers and employees as it can avoid the demand for higher wages or salary by the employee, have a psychological impact on the economy. This study aims to examine the influence of factors return on assets (ROA), net profit margin (NPM), debt to equity ratio (DER), and the size of the practice of smoothing earnings. The study was conducted using purposive sampling for sampling is used and there are 53 companies that were visited during the study. In this study using a measure of discretionary accruals as an indicator of earnings smoothing. Analytical techniques used in this study is multiple regression analysis using SPSS where previous data was tested using the classical assumption test. The results show return on assets (ROA), net profit margin (NPM), debt to equity ratio (DER), and size together with the income smoothing effect on the adjusted value of 18,4%. While the individual net profit margin (NPM) and size significantly positively related to income smoothing while the return on assets (ROA) and debt to equity ratio (DER) are not significant to earnings smoothing

ANALISIS PENGARUH BID ASK SPREAD, MARKET VALUE,RISK OF RETURN, DAN DEVIDEND PAY OUT RATIOTERHADAP HOLDING PERIOD SAHAM BIASA (Studi Kasus Pada Saham-saham LQ-45 Periode 2010-2012)

The determination of periods of ownership or holding period is an important consideration which is related to an investor's investment decision. Every investor with their own judgement each have different holding period, in other words there are several factors that cause investor to hold or sell the shares they owned. Therefore, the length of an investor holding a stock that is owned became an interesting topic to study. The factors that affect the holding period, namely the bid-ask spread, market value risk of return and dividend payout. This research aim is to analyze the effect of the bid-ask spread, market value risk of return, and dividend pay-out to the holding period of common stock. This study examined the holding period of the shares of LQ-45 in the Indonesia Stock Exchange during the period 2010-2012. The sample was 29 companies which always listed in LQ-45 during the research period. The data used are secondary data retrieved by the method of documentation. From the test results of the coefficient of determination (R2) obtained a value of 43.2% holding period can be explained by the bid-ask spread, market value risk of return and dividend pay-out, while the rest 56.8% explained by other factors outside the bid variable -ask spread, market value risk of return and dividend payout. From the results of the partial hypothesis testing (t test) obtained the result that the bid-ask spread variable has negative and significant influence on the holding period. While the variable market value, risk of return and dividend pay-out has positive and significant influence on the holding period. From the results of hypothesis testing significantly (F test) can be said there is a positive and significant influence simultaneously between the bid-ask spread, market value risk of return and dividend pay out of the holding period. From these research results it is suggested to the investors who had funds in the capital markets in the form of common stock, to be more considering factors bid-ask spread, market value risk of return and dividend pay out in the consideration to hold or release the shares they hel