PENGARUH INVESTMENT OPPORTUNITY SET, CORPORATE COVERNANCE, PERTUMBUHAN LABA DAN STRUKTUR MODAL TERHADAP KUALITAS LABA

Abstract Earning is a very important information in the financial statements because it is used tomeasure the performance of the company. The purpose of this study is to determine the impact ofearning growth, firm size, capital structure, investment opportunity set and corporate governancewhich consists board of independent commissioner, managerial ownership, institutional ownershipand audit committee toward earning quality. The number of samples taken as many as 17 samplesover five years using purpossive sampling method. Technique analysis that being used was liniearregression. The result of research indicate earning growth, capital structure, investment opportunityset are significant but commisaries board, managerial ownership, institutional ownership and auditcommittee are not significant to earning quality

Pengaruh Growth Asset Dan Intrinsic Value Terhadap Harga Saham Pada Perusahaan Food And Beverage Di bursa efek indonesia

Asset growth is the annual change of total assets a re expected to be received by an entity as a result of past transactions. High asset growth i s assumed to be attractive for the investor confide nce that would result in a company's stock price change s. Intrinsic value of shares is the value that is often used to assess whether a stock is undervalued or ov ervalued position. PBV ratio gives another indication of how investors view a company and how this ratio information can be used for investors in making investment decisions. With a high PBV ra tio is expected to return the company's stock is also high. The purpose of this study was to test the asset gro wth variable and the intrinsic value of stock prices. The sample used in the writing of this thesis consi sts of 16 companies engaged in food and beverage industry. The analysis used the multiple linear re gression analysis with least squares equations and hypothesis testing using the t-statistic for testin g the partial regression coefficients. It also con ducted a test that includes the assumption of classical test for normality, multicollinearity test, test heteroskedastisitas and test autocorrelation. Proce ssing data is done by using the help of the statist ical product and service solutions (SPSS) version 16. The results of testing the hypothesis test-T or obt ained partially value of T for asset growth was 0,035 and value of T for the intrinsic value was 0,044. B ased on the above T-test results can be concluded that the probability value ˂ 0,05 then there is sufficient evidence to reject Ho and accept Ha. Keywords: Asset Growth, Intrinsic value ,Stocks, and Stock P ric

Pengaruh Kebijakan Dividen, Sustainability Report Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia Periode 2010-2016)

Abstract. This study aims to analyze the Influence of Policy Dividen, Sustainability Report AgainstValue Company Bumn Go Public Company Year 2010-2016 This study uses 42 samples from companyBUMN Go Public Year 2010-2016. The sample is selected using the puposive sampling method. Thetype of data used is secondary data. Data analysis using descriptive statistics, classical assumptiontest, multiple linear regression test.The results of this study partially or simultaneously do not have theeffect of dividend policy, sustainability report against corporate valu

Budidaya dan Olahan Jamur Tiram Sebagai Penggerak UMKM di Kelurahan Sumberrejo Kecamatan Kemiling Bandar Lampung

Tujuan yang ingin dicapai dalam kegiatan ini adalah: memberi pengetahuan tentang budidaya dan olahan jamur tiram sebagai peggerak UMKM. Teknik pendekatan dilakukan adalah dengan metode seminar dan simulasi secara lansung. Kami beharap dengan pengabdian ini dapat membuka wawasan para pelaku usaha di Kelurahan Sumberrejo di Kecamatan Kemiling Bandar Lampung untuk dapat mengembangkan diri melalui pelatihan budidaya dan olahan jamur tiram dalam meningkatkan kinerja dan pangsa pasa

Pengaruh Pembiayaan Mudharabah, MusyarakahDan Non Performing Financing (NPF) TerhadapProfitabilitas (ROE) Pada Bank Umum Syariah Di Indonesia

This study aimed to test whether a variable Mudaraba, Musharaka financing and NonPerforming Financing (NPF) Influence To Profitability In Syriah Commercial Bank in Indonesia. Thesample used in this study is Bank Sharia which displays quarter financial statements during the period2010-2014. The analysis in this study using multiple linear regression analysis to tRefineries on the data in this study using SPSS 16.0 (Statistical Package For The Social Science).Based on the results of the calculations on simultaneous test values obtained Fcount 10.945 and thevalue of P-Value (0,000), Value P-ValuePerforming Financing (NPF) significant effect on profitability, while partially on Financing Mudhabah(0.05), the Musharaka financing variable has no effect on the profitability of Islamic Banks with tcountsignificant impact on profitability is negative with tcount(0.05)

Faktor-Faktor Yang Mempengaruhi Niat Auditor Dalam Melakukan Pengungkapan Tindak Pelanggaran (Whistleblowing)

Kantor Akuntan Publik (KAP) adalah badan usaha yang telah mendapatkan izin dari MenteriKeuangan sebagai wadah bagi Akuntan Publik untuk memberikan jasanya yaitu mengaudit LaporanKeuangan. Tujuan penelitian ini untuk mengetahui pengaruh Komitmen Organisasi, TingkatKeseriusan Kecurangan, Komitmen Profesi, Intensitas Moral, Personal Cost of Reporting dan Locusof Control pada Kantor Akuntan Publik (KAP) di Kota Bandar Lampung dan Palembang.Metode penelitian menggunakan populasi seluruh auditor yang bekerja di Kantor AkuntanPublik (KAP) di Kota Bandar Lampung dan Palembang dengan sampel 74 responden. Teknik analisisdata yang digunakan adalah SmartPLS. Hasil penelitian menunjukkan bahwa 1.) KomitmenOrganisasi tidak berpengaruh signifikan terhadap niat auditor dalam melakukan pengungkapan tindakpelanggaran (whistleblowing), 2.) Tingkat Keseriusan Kecurangan tidak berpengaruh signifikanterhadap niat auditor dalam melakukan pengungkapan tindak pelanggaran (whistleblowing), 3.)Komitmen Profesi tidak berpengaruh signifikan terhadap niat auditor dalam melakukan pengungkapantindak pelanggaran (whistleblowing), 4.) Intensitas Moral berpengaruh signifikan terhadap niat auditordalam melakukan pengungkapan tindak pelanggaran (whistleblowing), 5.) Personal Cost of Reportingtidak berpengaruh signifikan terhadap niat auditor dalam melakukan pengungkapan tindakpelanggaran (whistleblowing) dan 6.) Locus of Control berpengaruh signifikan terhadap niat auditordalam melakukan pengungkapan tindak pelanggaran (whistleblowing).Kata Kunci : Komitmen Organisasi, Tingkat Keseriusan Kecurangan, Komitmen Profesi, IntensitasMoral, Personal Cost of Reporting dan Locus of Control

Analisis Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Harga Saham Terhadap Jumlah Dividen Tunai

The objective of this research is to finding out and analyze the influence of profitability, leverage, likuidity and stock price toward cash dividend amount. It is interesting to analyze factors that influence dividend cash policy because to many considerations. Sometimes those considerations cause conflict between many parties. Research object is Manufacture company that listing in Bursa Efek Indonesian that paid dividend. Research sample using purposive judgment sampling of Manufacture company that listing in Bursa Efek Indonesian for period ended 2007 and 2011. This research concludes that stock price have significant influence toward cash dividend amount. On the other hand, profitability, leverage, likuidity doesn't have significant influence

The Influence Of The Financial Performance Of The Stock Price Banking Companies Listed In Indonesia Stock Exchange Period 2010-2014

Abstrack: Investors need information that is understandable, relevant, reliable and comparable in evaluating the financial position and performance of the bank as well as useful in making investment decisions. This study aimed to analyze the effect of capital with Capital Adequacy Ratio (CAR) as indicator, asset quality with non performing loans (NPL) as indicator, profit with Return on Assets (ROA) as indicator and liquidity with Loan to Deposit Ratio (LDR) as indicator on Stock Price banking companies listed in Indonesia Stock Exchange 2010-2014. Data obtained from the Financial Statements issued by Bank Indonesia and the time period of 2010 to 2014. Amount of this study population was 20 companies and the total sample of 5 companies with a purposive sample passing phase. Analysis techniques that will be used in this study is a multiple linear regression to obtain a comprehensive result of the relationship between one variable with another variable. The results showed that the variable Capital Adequacy Ratio (CAR), Return on Assets (ROA), Non-Performing Loans (NPL) have positive effect on banking stock price, while the, loan to deposit ratio (LDR) and BOPO have negative effect on banking stock price. Simultaneously test results indicate there is influence between CAR, ROA, NPL, LDR and BOPO together to the banking company's stock price that go public in Indonesia Stock Exchange. The magnitude of the effect was 67,7% while the remaining 32,3% influenced by factors other than research or outside the regression equation

PELATIHAN AKUNTANSI DASAR DAN PEMBUKUAN SEDERHANA BAGI IBU RUMAH TANGGA DI DESA RAJABASA

Saat ini ilmu akuntansi mengalami perkembangan sangat pesat. Dahulu akuntansi digunakan sebagai sumber informasi utama dalam setiap transaski bisnis seperti penetapan harga jual, sampai untuk mengetahui apakah perusahaan mengalami keuntungan atau malahan rugi. Namun, saat ini akuntansi tidak hanya berbicara tentang transaksi pada perusahaan saja. Akuntansi juga dibutuhkan oleh industri kecil, industri rumahan bahkan pada organisasi terkecil yang dikenal manusia yaitu rumah tangga. Peran akuntansi sendiri di dalam rumah tangga sangatlah penting ini dikarenakan untuk dapat menghindari masalah keuangan sendiri. Ketidakmampuan di dalam mengendalikan uang akan berdampak terhadap kesulitan, kecemasan dan penyakit. Sasaran kegiatan ini adalah ibu rumah tangga di Desa Rajabasa. Kehidupan perekonomian pada daerah ini ada yang berpengasilan rendah tetapi ada juga berpengasilan menengah sehingga ada yang memiliki ketidakmampuan dalam pengelolaan keuangan rumah tangga dikarenakan tidak terdapat pencatatan atas semua penerimaan maupun pengeluaran, untuk itu kami memandang perlu mengadakan pelatihan akuntansi dasar dan pembukuan sederhana. Tujuan dari dilakukannya kegiatan pengabdian ini adalah memberikan pelatihan dan penyuluhan kepada ibu rumah tangga di lingkungan Desa Rajabasa tentang akuntansi dasar dan pembukuan sederhana sesuai dengan prinsip akuntansi keuangan. Kegiatan diawali dengan mengumpulkan peserta di rumah kepala desa Rajabasa, dilanjutkan pembukaan dan dilanjutkan dengan sambutan Dekan Fakultas Ekonomi dan dilanjutkan dengan penyampaian materi mengenai akuntansi dasar dan pembukuan sederhana dan pendampingan terhadap peserta pelatihan saat mencoba mempraktekan pembukuan sederhana sesuai dengan instruksi instruktur. Kemudian diadakan sesi dokumentasi dan penyerahan cendramata. Peserta dapat mengetahui secara praktis dan sederhana mengenai mengelola pencatatan sederhan sesuai dengan prinsip dalam akuntansi dasar. Kata kunci : Pelatihan, Akuntansi Dasar, Pembukuan Sederhana, dan Ibu Rumah Tangga

Pengaruh Kualitas Audit, Audit Report Lag, Manajemen Laba Dan Financial Distress Terhadap Opini Audit Going Concren Pada Perusahaan Property Real Estate 2018-2020 Yang Terdaftar Di Bursa Efek Indonesia (BEI)

The purpose of this study is to find out whether audit quality, audit report lag, manajemen laba and financial distress can affect going concren oppinions during the 2018- 2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id. In this study, there were 159 companies studied during the 2018-2020 period. The test results in the hypothesis used are logistic regression analysis which results that audit quality does not affect going concernaudit opinion while audit lag affects going concern audit opinion