Profitability Of Dividend Payers

Most of the firms are looking for profits as their main objective which make them develops strategies to get the target profit. In circumstances that firms get the target profit, then normally they shall distribute the earnings as dividends to shareholders. The objective of this study is to provide an empirical finding about profitability between firms namely higher dividend payers and lower dividend payers. This study uses data of listed firms in period of 2010 to 2016 which drawn from Indonesia Stock Exchange. This study uses 146 listed firms in period of 2010 to 2016 which gives 1022 as total observe data. In term of hypothesis testing, this study uses mean difference test. This study finds that firms with higher dividends have better profitability rather than the lower which means this study accepts the hypothesis that higher dividend payers have better profitability

The Signals Of Dividend

Dividend decisions is a type of policy that earnings should be distributed to shareholders and sometimes contrast with the interest by insiders whether to retain or reinvest. The objective of this study is to examine the determinants of dividend policy on 230 listed firms in period of 2010 to 2011 and conducts logistic regression for hypothesis testing. This study finds that profitability, firm size, and institutional ownership are significant to dividend policy while managerial ownership is insignificant. This findings indicate that most of listed firms of the sample of this study determine the dividend policy based on profits. This study also finds that more larger the firms or institutional ownership then they tend to increase the dividends. Limited to sample, this study proves that agency theory is not applicable for dividend policy in Indonesia as the managerial ownership have no relationship with the dividend policy

Ipteks Nilai Waktu Uang dan Implikasi Pencatatan Akuntansi

Most of general public and firms know about money and its value but do not have better understanding how the money creates its own value relates to interest rate. Another side, most of firms still not realize that the time value of money has an impact on accounting recording and its reporting in financial statements, such as statement of financial position (balance sheet), income statement, and statement of cash flows

Ipteks Penghitungan Pajak Penghasilan Pasal 21 Bagi Pengusaha Kecil Berdasarkan Peraturan Menteri Keuangan Republik Indonesia Nomor 162/pmk.011/2012

Tax used by government for financing all operational to develop the state. Income tax article 21 is the one of tax usually for individual which is most important income for state. The most problem for income tax article 21 is miscalculation for most of individual as taxpayer. The application to calculate the income tax article 21 for this study is regulation of Finance Ministry of Republic of Indonesia number 162/PMK.011/2012

Pengaruh Struktur Kepemilikan, Likuiditas dan Leverage terhadap Financial Distress

The purpose of this study was to determine the variables that contribute to financial distress at the manufacturing company. Another aim is to conclusion the solution for the financial distress, relation to the variable-variable: institutional ownership, liquidity and leverage. This study uses secondary data obtained from Indonesia Stock Exchange (BEI). During period 2010 to 2011. Data used in this study include financial ratios and ownership structure ratio. The statistical methods used to test the hypothesis is logit model. The results of this study indicate that variable institutional ownership have a significant positif to financial distress, liquidity have a significant negative to financial distress, while leverage have no significant effect to financial distres

Does Maturity Signals High Risk and High Return?

The objective of this study is to examine the interaction between firm maturity and firm growth opportunities over risk and its impact on returns. This study uses 135 firms listed in Indonesia Stock Exchange during 2010 to 2016 as sample which gives 945 as total observed data. This study conducts path analysis in term for hypothesis testing and finds that firm maturity has significant role to increase the risk which gives impact on increasing the returns. In context of Indonesian firms, the findings imply that mature firms will have higher risk and higher returns

Struktur Modal Dan Kinerja Perusahaan (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011 S/d 2012)

This paper examine the impact of capital structure on firm performance, in Indonesian Stock Exchange. Firm performance are analyzed from the side of accounting indicators, in this research use liquidity. Because the optimal level of debt of the firm is limited by the liquidity of the assets and it depends on the average USAge of the debt in the particular industry. In the other side liquidity is conventionally seen as reflecting investors\u27 degree of risk -aversion, The study collects of listed firms in Indonesian Stock Exchanges during 2011 to 2012. The listed firms on sub sector trade, services and investment. Multiple Regression analysis approach was employed in carrying out this analysis. Specifically, determined the simultaneous relationships among the various variables. The results show that as partial total debt to asset significantly influences to company\u27s performance but long term debt to asset not significantly influences to company\u27s performance. Simultaneously, total debt to asset and long term debt to asset influences company\u27s performance. This evidence is consistent with models of optimal capital structure and with the hypothesis that debt level changes release information about changes in firm value/performance

Analisis Pengakuan Pendapatan dan Beban Menurut PSAK No. 28 pada PT. Asuransi Tri Pakarta Cabang Manado

Uniformity in the preparation of a financial report needs to be done to get the results of a financial report is good and trustworthy. For that every company needs to implement the applicable accounting standardization in order to create information that is easily understood by users of information. In a financial statement of the most important is the recognition of revenues and expenses in accordance with the applicable standardization. The purpose of this study was to determine the recognition of revenues and expenses made by PT. Tri Pakarta insurance in accordance with the standardization that exists is under PSAK No. 28 about insurance. The method used is descriptive analytical method, which is a method of research based on the search data- data will then be analyzed and described later concluded in accordance with the purpose of this study. From these results it can be concluded that PT. Insurance Tri Pakarta has made the recognition of revenues and expenses that have taken the appropriate standardization of existing ie, revenue is recognized based on the contract effective or calculated in accordance with its useful life, and the burden of claims in connection with the events of loss to the insurance objects insured, covers claims approved (settled claims), claims in process (outstanding claims), claims incurred but not yet reported and claim settlement expenses (claims settlement expenses), recognized as an expense claim when there is an obligation to meet claims or losses when the report came up

Analisis Pengaruh Budaya Organisasi dan Gaya Kepemimpinan terhadap Kinerja Aparat Pengawas Intern Pemerintah Daerah Provinsi Sulawesi Utara

This study aims to analyze the influence of organizational culture, leadership style to the performance of APIP. Data were obtained through questionnaires in North Sulawesi Province Inspectorate. Questionnaires were distributed to 39 respondents and were processed with multiple linear regression analysis method using SPSS version 24. The study consists of the dependent variable and independent variables. The dependent variable is the APIP performance, while the independent variables is organizational culture and leadership style. The result is Organizational Culture and Leadership Styles either simultaneously or partially affects the Performance of APIP