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PENGARUH ALIRAN KAS BEBAS DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PEMEGANG SAHAM DENGAN SET KESEMPATAN INVESTASI DAN DIVIDEN SEBAGAI VARIABEL MODERASI Arieska, Metha; Gunawan, Barbara
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2011): MAY 2011
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.303 KB) | DOI: 10.9744/jak.13.1.13-23

Abstract

Penelitian ini menganalisis pengaruh aliran kas bebas dan keputusan pendanaan terhadap nilai pemegang saham dengan set kesempatan investasi dan dividen sebagai variabel moderasi. Sampel penelitian ini adalah 23 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2005-2009. Teknik analisis yang digunakan adalah moderated regression analysis (MRA) dengan menggunakan program SPSS 15. Penelitian ini menggunakan variabel dependen nilai pemegang saham, dan variabel independen adalah aliran kas bebas dan keputusan pendanaan. Variabel moderasi adalah set kesempatan investasi dan dividen. Hasil dari penelitian ini bahwa pada pengujian secara serentak (Uji F), variabel aliran kas bebas, keputusan pendanaan, set kesempatan investasi, dividen, moderasi aliran kas bebas dengan set kesempatan investasi, moderasi aliran kas bebas dengan dividen, moderasi keputusan pendanaan dengan set kesempatan investasi, moderasi keputusan pendanaan dengan dividen dan ukuran perusahaan berpengaruh positif signifikan terhadap nilai pemegang saham. Pada pengujian secara parsial (Uji T), variabel moderasi aliran kas bebas dengan set kesempatan investasi, moderasi aliran kas bebas dengan dividen, moderasi keputusan pendanaan dengan set kesempatan investasi menunjukkan hasil positif signifikan, tetapi variabel keputusan pendanaan dan moderasi keputusan pendanaan dengan dividen tidak menunjukkan hasil yang signifikan.
PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU Hanjani, Andreani; Azizah, Kholifah Nur; Gunawan, Barbara
Journal of Accounting Science Vol 3, No 2 (2019): Juli
Publisher : Universitas Muhammadoyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2644

Abstract

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation.The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RISK MANAGEMENT DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Sulistyaningsih, Sulistyaningsih; Gunawan, Barbara
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This  study  was  to  analyze  the  effect  of  management  ownership,  public ownership, commissioner size, auditor reputation, leverage and firm size to the risk management dislosure in the annual report. The population in this study is a manufacturing company that listed on indonesia stock exchange in 2012 to 2014. Sampling technique was done by purposive sampling. The number of manufacturing companies that used sampel of 34 companies for a total study sample was 102 annual report. The analytical method used was multiple regression analysis using SPSS 15.0The results of this study indicate that public ownership has significant effect positively and significant degree is 0,041. Commissioner size has significant effect positively and significant  degree  0,001.  While  the  management  ownership,  auditor  reputation, leverage, and firm size didn’t have significant effect on risk management disclosure in the annual report..
ANALISIS PENGARUH PENGUKURAN KINERJA KEUANGAN DALAM MEMPREDIKSI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gunawan, Barbara; Hardyani, Rizki Putri
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24964/ja.v2i1.29

Abstract

Tujuan penelitian ini adalah untuk melakukan analisis terhadap pengaruh pengukuran kinerja keuangan dengan menggunakan rasio keuangan yaitu rasio profitabilitas, likuiditas, aktivitas, leverage dan rasio Market Value (nilai pasar) untuk memprediksi return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2009 sampai dengan 2012. Pengambilan sampel perusahaan dalam penelitian ini dilakukan dengan metode purposive sampling yaitu dengan didasarkan pada perusahaan manufaktur yang menerbitkan laporan keuangan resmi dan informasi harga saham selama periode pengamatan. Data tersebut diperoleh dari Indonesia Stock Exchange (IDX), Yahoo Finance, dan situs resmi perusahaan. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 95 perusahaan dan menggunakan metode analisis regressi berganda dengan bantuan pengolahan data SPSS 15,0. Hasil penelitian ini memberikan kesimpulan bahwa variabel rasio keuangan secara bersama-sama memiliki pengaruh yang signifikan terhadap return saham. Hasil pengujian secara partial pada variabel rasio ROA, ROE, NPM, Current Ratio, TAT, DER, DAR, MBV diperoleh bahwa hanya variabel ROA dan ROE saja yang memiliki pengaruh positif signifikan terhadap return saham. Kata Kunci: Rasio Profitabilitas, Likuiditas, Aktivitas, Leverage, Rasio Market Value, dan Return saham
PERAN STRUKTUR CORPORATE GOVERNANCE DALAM TINGKAT KEPATUHAN PENGUNGKAPAN WAJIB PERIODE SETELAH KONVERGENSI IFRS (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Gunawan, Barbara; Hendrawati, Eka Riana
Berkala Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Berkala Akuntansi dan Keuangan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.491 KB)

Abstract

Penelitian ini bertujuan untuk menguji tingkat kepatuhan pengungkapan wajib periode setelah konvergensi IFRS pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Peneliti juga menguji pengaruh mekanisme corporate governance pada tingkat kepatuhan pengungkapan wajib. Mekanisme corporate governance diukur dengan jumlah anggota dewan komisaris, kepemilikan manajerial, proporsi komisaris independen, latar belakang komisaris utama, proporsi komisaris wanita, dan jumlah anggota komite audit. Pengumpulan data menggunakan metode purposive sampling pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2012 dan 2013. Sampel yang digunakan adalah 36 perusahaan. Hasilnya menunjukkan bahwa variabel mekanisme corporate governance memengaruhi tingkat kepatuhan dengan konvergensi pengungkapan mandatory IFRS adalah jumlah komisaris independen dan jumlah anggota komie audit. Variabel kepemilikan manajerial, proporsi komisaris independen, latar belakang komisaris, dan proporsi komisaris wanita tidak berpengaruh terhadap tingkat kepatuhan pengungkapan wajib periode setelah konvergensi IFRS.
PENGARUH ORDER EFFECT DAN POLA PENGUNGKAPAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI Gunawan, Barbara; Yusuf, M. Hendra
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : InFestasi

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Abstract

The aims of this study are to examine the influence of order effects on the investment judgment, and also to examine how recency effect influence the step by step (SbS) pattern and end of sequence (EoS) pattern related to the assessment of the companys decision to use company’s financial information. Participants in this study are 84 students majoring in accounting of private universities in Yogyakarta.The results indicate that order effect influence in a different way on the investment decision-making. Both step by step (SbS) pattern and end of sequence (EoS) pattern influence differently on decision-making as well. Recency effect happened only in step by step (SbS) pattern. The results also provide evidence that no effect of recency affect in end of sequence (EoS) pattern.
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP RISK MANAGEMENT DISCLOSURE Gunawan, Barbara; Zakiyah, Yulia Nurul
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract

Abstract: This study aims to examine the influence of corporate governance mechanisms, company size, and leverage towards risk management disclosure (RMD). Population on this study are all of nonfinancial companies listed in Indonesia Stock Exchange for periods 2014-2015. Independent variable examined in this study consisted of institutional ownership, board of commissioner size, auditor reputation, company size and leverage. The dependent variable examined in this study consisted of  risk management disclosure. The sampling technique used in this study is purposive sampling. During observation of years there are 236 companies qualified as samples, thus the total number of sample for two years observe periods (2014-2015) is 472 companies. The method of data analysis is used multiple regression analysis with software IBM Statistical Package for Social Science (SPSS) Statistic Version 23.0. The result of this study showed that there are positive and significance effects between auditor reputation and company size towards risk management  disclosure with each level of significance are 0,003 and 0,000. Institutional ownership, board of commissioner size  and leverage have no significantly effects towards risk management  disclosure.Keywords: Risk Management Disclosure, Corporate Governance Mechanisms, Institutional Ownership, Board of Commissioner Size, Auditor Reputation, and Leverage.
ANALISIS DETERMINAN KEBERHASILAN TURNAROUND PADA PERUSAHAAN YANG MENGALAMI KONDISI FINANCIAL DISTRESS Wulandari, Nur; Gunawan, Barbara
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract

Abstract: This research aims to test the factors that influencing turnaround success of financial distress companies. Sample that used in this research was manufacturing companies that listed on the Indonesian Stock Exchange 2011-2014. Factors that influencing the turnaround success of financial distress companies are company size, profitability ratio, liquidity ratio, severity, assets retrenchments, free assets and growth opportunity. The sample that used on this research are 22 companies for four years period of research, as of that 88 data acquired. Those sample selected using the method of purposive sampling. Test of analysis used logistic regression with SPSS 17.0. Based on the result of research and analysis that has been done, the acquired results of profitability ratio, liquidity ratio and growth opportunity are influence turnaround success of financial distress companies, while the company size, severity, assets retrenchments and free assets are not influence turnaround success of financial distress companies. Keywords: Turnaround, Financial Distress and Logistic Regression
Peran Corporate Social Responsibility dalam Nilai Perusahaan Gunawan, Barbara; Utami, Suharti Sri
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.2616

Abstract

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PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN Rakhimsyah, Leli Amnah; Gunawan, Barbara
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i1.490

Abstract

This study aims to examine the effect of investment decisions, financing decisions, dividend policy and interest rates to corporate value. Samples are 25 companies listed in Indonesia Stock Exchange as a sample study based on purposive sampling. Criteria for the sample are a manufacturing company that went public and listed consecutively at the Indonesian Stock Exchange (BEI) in the period 2005-2009 and manufacturing companies that distribute cash dividends during the study period.Data used in this research is secondary data in the form of financial reports, the BI Rate, Fact Book, ICMD (Indonesian Capital Market Directory) and other references that support this research. Data analysis technique uses the classical assumption test: normality test, multicollinearity, autocorrelation test and the test heterocedastity. Test hypothesis using multiple regression analysis using SPSS 17.The results of this study indicate that 1) Investment decision has positive influence to corporate value. 2) Financing decision does not affect to corporate value. 3) Dividend policy has a negative and significant effect to corporate value. 4) Interest rates do not affect to corporate value.