PENGARUH KONSERVATISMA AKUNTANSI TERHADAP RETURN SAHAM YANG DIMODERASI OLEH KEPEMILIKAN INSTITUSIONAL

This research aims to analyze whether: (1), accounting conservatism has a positive influence on stock returns, and (2), institutional ownership positively moderated relationship between accounting conservatism to stock return. The research use two controlling variables, which is: leverage and return on asset ((ROA). The sample in this research consists of 255 years/companies listed in Indonesia Stock Exchange during 2005-2009. Sample was selected by using purposive sapling method. Hypotheses testing are done by using Moderated Regression Analysis (MRA). The results of this research are succeeded to prove the first hypothesis which states that accounting conservatism has a positive influence on stock returns, but not able to prove the second hypothesis which states institutional ownership positively moderated relationship between accounting conservatism to stock return

The effects of the statement of cash flows and earning per share (EPS) on stock prices: Empirical study on manufacturing industry in Indonesia

The purpose of this paper is to obtain empirical evidence on the effect of the cash flow statement and Earning per Share (EPS) on stock prices.The method used in this research is descriptive and verification method, where the data has been obtained from the Indonesia Stock Exchange Office - Bandung.This study also involves a literature search. The data is statistically analysed using SPSS 18.00.The statistical analyses conducted are the classical assumption test, multiple linear regression analysis, analysis of the coefficient of determination, t-test, and F test.This study suggests that EPS has significant influence on stock price in manufacturing companies listed on the Indonesia Stock Exchange for the period from 2008 to 2012

Student-investor’s behaviour in investment decision making (A study of Widyatama University students)

This research aims to test the student-investors' behavior in making investment decisions. Information derived from rumors and news is used to test decisions made by students-investors. The data for this study is obtained through questionnaires distributed to a sample of 83 respondents out of a total population of 104 Widyatama University students enrolled as an active investor in Indonesia Stock Exchange. The sampling is made using purposive random sampling method to meet the criteria established by the researchers. The results show that the rumors and news information has positive influence on decisions made by the student-investor.Using this theoretical framework, it is concluded that the behavior of student-investors in making investment decisions is consistent with those much more experienced investors on the Exchange

Peranan Akademisi Dalam Meningkatkan Kualitas Financial Statement Dan Pembinaan Home Industry Produk Karet Dalam Perkembangan Industri 4.0

Kegiatan Pengabdian Kepada Masyarakat akan dilaksanakan pada Pelaku Usaha Menengah (UKM) yang bergerak pada bidang Produk Karet, terletak di Kampung BTN, Jl. Cihonje-Batukarut No.58, Wargaluyu, Kec. Arjasari, Bandung, Jawa Barat 40379. Pengabdian Kepada Masyarakat ini bertujuan mengoptimalkan Pelaku usaha menengah produk Karet yang terkendala terhadap pengetahuan Akuntansi Dasar. Membantu untuk meningkatkan marginal profit usaha mereka dengan memperluas (ekspansi) pemasaran yang didapat setelah paham pengetahuan dan Penerapan Akuntansi Dasar. Peranan Pengetahuan Akuntansi Dasar saat ini tidak hanya sekedar kemampuan mehitung mencatata dan membuat laporan keuangan tetapi juga. Sasaran dari pelatihan ini adalah bagaimana kemampuan dasar akuntansi dapat, menetapkan harga menarik, mendistribusikan produk dengan mudah, serta mempertahankan pelanggan yang sudah ada dengan tetap memegang prisip kepuasan pelanggan. sehingga diharapkan dapat menjaring konsumen seluas-luasnya dapat meningkatkan profit dan dapat menekan biaya operasional sehingga dapat memberikan harga yang kompetitif. Berangkat dari permasalahan yang sedang dihadapi mitra tersebut maka perlu langkah solutif untuk menyelesaikan rangkaian masalah tersebut. Yaitu dengan memberikan pelatihan dan pendampingan bagi pengelola usaha Karet dengan memberikan pelatihan Pengetahuan dasar Akuntansi yaitu yaitu pemahaman tentang assets, liabilities, dan ekuitas. Dari ketiga materi tersebut diharapkan dapat memiliki penguasaan yang baik terhadap assets,liabilities, dan ekuitas akan mempermudah memahami semua masalah-masalah yang akan ditemui dalam akuntans

Analysis Of Causality Exchange Rate and Export Value In Indonesia (Empirical Study in 1997-2020)

This study aims to analyze the causal relationship between the exchange rate and export value in Indonesia using time series data from 1997 to 2020. The analytical method that will be used in this research is the Granger Causality Test approach. The instruments used are the data normality test, the stationary test, the optimal lag test, and the Granger causality test. Based on the results of the research that has been done, it shows that from the output of the cointegration test in table 4.3 above, the trace statistic is 9.016078, which is smaller than the critical value (5%), which is 15.49471, and Prob. 0.3639 is less than 5 percent, whereas for the output of the Granger causality test above, at lag 1, it is known that the probability value (Prob.) of the relationship between export value and exchange rate is 0.4953; this result is greater than the significance level of 5 percent, so that from the output of the From these results, it can be concluded that there is no causal relationship between export values and exchange rates. So it can be concluded that if the exchange rate depreciates against foreign currencies, the export value will increase because Indonesia's export commodities compete in international markets, but on the contrary, it will reduce. In addition, based on observations and causality analysis from the results of data processing, it shows that there has been a one-way relationship between the exchange rate and the export value, meaning that the exchange rate will affect the export value but will, on the contrary, affect the export value. According to the results of the Granger Causality Test, the export value has no effect on the exchange rate

THE EFFECT OF PROFITABILITY ON COMPANY VALUE WITH THE IMPLEMENTATION OF ENTERPRISE RESOURCE PLANNING (ERP) AS MODERATION

The purpose of this study is to empirically prove the impact of the implementation of enterprise resource planning (ERP) on the relationship between company performance (profitability) and corporate value. implementation of Enterprise resource planning (ERP) has an effect on company performance. The sample used is a mining company listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. This study uses multiple regression methods with panel data. The results showed that profitability had an effect on corporate value, and ERP implementation had an effect on the relationship between company performance (profitability) and corporate value, as measured by return on assets (ROA)

PENDEKATAN BALANCED SCORECARD SEBAGAI PENILAIAN KINERJA PADA INSTITUSI SEKOLAH

-Penelitian ini bertujuan untuk mendiskripsikan penilaian kinerja pada institusi sekolah berdasarkan pendekatan balanced scorecard. Penelitian dilaksanakan di SMA Kolese De Britto, Jalan Laksda Adisucipto 161, Yogyakarta. Populasi dalam penelitian ini adalah seluruh staf direksi, staf pengajar, karyawan, dan siswa SMA Kolese De Britto. Teknik penarikan sampel penelitian adalah purposive dan convenience sampling. Teknik pengumpulan data yang digunakan adalah dokumentasi, wawancara, dan kuesioner. Teknik analisis data penelitian adalah analisis Multiatribute Attitude Model (MAM). Hasil penelitian menunjukkan bahwa: (1) pada perspektif pelanggan, kinerja sekolah secara umum adalah sangat baik (MAM sebesar 39,356 dari skala penilaian 0-80); (2) pada perspektif proses internal, kinerja sekolah secara umum adalah sangat baik (MAM sebesar 27,344 dari skala penilaian 0-80); (3) pada perspektif pembelajaran dan inovasi, kinerja sekolah secara umum adalah sangat baik (MAM sebesar 35,776 dari skala penilaian 0-80); (4) pada perspektif keuangan, kinerja sekolah secara umum adalah sangat baik (MAM sebesar 35,125 dari skala penilaian 0-80).

THE EFFECT OF IMPLEMENTATION OF ENTERPRISE RESOURCE PLANNING (ERP) TOWARDS PERFORMANCE OF MINING COMPANIES IN INDONESIA

The purpose of this study is to find empirical evidence about the implementation of Enterprice resource planning (ERP) to implement company performance. The data used in this study is secondary data consisting of annual financial statements of companies listed on IDX for the 2016-2018 period with cross-section criteria. Furthermore, the data were analyzed using analysis using simple regression analysis. The results showed that the application of ERP had a significant positive impact on company performance generated by return on assets (ROA)

The effect of a credit sales accounting information system on the effectiveness of account control in PT Megah Kayu Industri Bandung

The purpose of this study is to determine and study how much influence the sales accounting information system, accounting information system cash receipts on the effectiveness of control of accounts receivable. The population in this study is limited, namely employees of PT Megah Kayu Industri Bandung. The sampling technique was 30 respondents. Data collection techniques used primary and secondary data with the help of SPSS version 20. For windows. From the test results, it can be concluded that the credit sales accounting information system, the cash receipt accounting information system have a partial and joint effect on the effectiveness of controlling accounts