Studi Empiris Terhadap Dua Faktor Yang Mempengaruhi Return Saham Pada Industri Food & Beverages Di Bursa Efek Jakarta

This research examine two factors that influence return of stock investment. The factors are leverage and systematic risk. Leverage is measured by debt to equity ratio, compute total debts divide total equities. Systematic risk is measured by beta of stock, compute according to capital assets pricing model (CAPM) theory. This research focuses on food and beverages industry. The objects are companies that listing in Jakarta Stock Exchange in 2001-2004. Data is analyzed by multi regression analysis, using SPSS program. The result, both of factors have no significant influence toward return of stock

Pengaruh Profitability Dan Investment Opportunity Set Terhadap Kebijakan Dividen Tunai Dengan Likuiditas Sebagai Variabel Penguat (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Jakarta

The objective of this research is to study influence of profitability and investment opportunity as independent variable, and liquidity as moderating variable toward cash dividend. It is interesting to analyze factors that influence dividend policy because to many considerations. Sometimes those considerations cause conflict between many parties. Research object is companies that delisting in Bursa Efek Jakarta that paid dividend. Research sample using purposive sampling of companies for period ended 2002 and 2003. This research concludes that both of two independent variables have significant influence toward dividend amount policy, and liquidity moderate the influence

Pengaruh Pemilihan Metode Akuntansi Atas Biaya Research And Development (R&D) terhadap Price Earnings Ratio (Studi Empirik pada Perusahaan Sektor Industri Periode 2002-2005)

Earnings reflect the equity growth stemmed from various economic transaction, except shareholders\u27 transactions in certain periods. Similar to the net income concept, earnings concept includes all transactions in net revenue in current period. The research sample is 14 listed companies that reported Research & Development (R&D) expenses during 2002-2004 period. Research variables used are earnings (as the dependent variable) that is proxied by price earning ratio (PER), and accounting method chosen to record the R&D expenses (as the independent variable). The research model is a simple regression model. The result shows that accounting method chosen is significantly related to the PER, however appears does not influence the profit of the company

Konsentrasi Auditor Dan Penetapan Fee Audit: Investigasi Pada BUMN

This research is aimed to test the influence of auditor concentration ratio, KAP size, the size of company auditee and number of subsidiary company towards an audit fee. The samples of this research are 22 BUMN companies in periode 2002-2004. The data is taken from the annual report of companies. This study use linear regression which consists of two variables. The first is dependent variable this is audit fee. The second variable is independent variable consist of ratio concentration variable, KAP size, company auditee size and company subsidiary. The result of the study shows that there are two significant variables i.e. ratio concentration and company auditee size. More over, it is also found that there are two unsignificant variables namely KAP size and the number of subsidiary company

Studi Empiris Faktor yang Berpengaruh terhadap Ketepatan Waktu Pelaporan Keuangan

The study aims to investigate company in reporting the financial report to public. Financial statement timeliness is performance responsibility report of management to it's stockholders. The research analyses the financial report timeliness factors namely especially are variable liquidity, profitability, shareholder's dispersion, and the use of the big four public accountant. The research examined linier regression. The research found that financial statement timeliness is dependent variable. Variable liquidity, profitability, shareholder's dispersion, and the use of the big four accountant can be used are independent variable. The result of this research shows that liquidity, profitability, and the use of the big four accountant are significantly effect the timeliness to report financial statement. As shareholder's dispersion is not significantly effect the timeliness to report financial statement timeliness. &nbsp