Found 4 Documents

Pengaruh Return On Investment dan Economic Value Added pada Return Saham Perusahaan Manufaktur Puspitawati, Lilis; Supardi, Deddy
Jurnal Trikonomika Vol 7, No 2 (2008): Edisi Desember 2008
Publisher : Jurnal Trikonomika

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The research aims to estimate the effect of Return On Investment (ROI) and Economic Value Added (EVA) toward stock return and test the Efficient Market Hypothesis semi strong form which are done by manufacture public companies listed in Jakarta Stock Exchange, the samples used 22 manufacture public companies which are include of the three classifications stated: basic industry and chemicals, miscellaneous industry, and consumer good industry. Stating samples used Purposive Sampling. Statistical test used multiple regression to examine the effects of those two variables both partially and simultaneously, to analize the stock return used event study analysis. The results indicate that simultaneously and partially ROI and EVA have positif significant effect toward the stock return. Anathor result indicate ROI have more high correlation toward stock return than EVA. The research indicate that in the reality condition applying EVA in Indonesia’s capital market have less support. On that account, performance measurement based on EVA ought to be made as of the parameter by company managers as base for invesment in stocks.
STUDI TERHADAP FAKTOR FAKTOR YANG MEMPENGARUHI PENINGKATAN LABA BERSIH (Survei Pada Perusahaan Sub Sektor Pertambangan Batu Bara yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Puspitawati, Lilis; Istianti, Widya Razzak
Jurnal Riset Akuntansi Vol 10 No 2 (2018): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v10i2.1179


Penelitian ini  bertujuan untuk menguji secara empiris Laba Bersih yang dipengaruhi oleh Hutang dan Modal Kerja pada perusahaan sektor pertambangan Batubara yang terdaftar di Bursa Efek Indonesia tahun 2012-2016, berdasarkan masalah yang terjadi pada perusahaan sektor pertambangan yaitu adanya penurunan Laba Bersih perusahaan ketika kondisi Modal Kerja mengalami peningkatan. Metode penelitian yang di gunakan dalam penelitian ini  adalah metode deskriptif verifikatif dengan unit analisis yang diteliti adalah laporan keuangan perusahaan sektor pertambangan Batu Bara yang terdaftar di BEI pada tahun 2012-2016 sebanyak 24 perusahaan. Jumlah populasi pada penelitian ini sebesar 120 perusahaan, selanjutnya penarikan sample dilakukan melalui teknik Purposive Sampling, sehingga dapat ditentukan ukuran sampel sebesar  55 laporan keuangan dari 11 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dan di bantu oleh program aplikasi SPSS versi 25.0. Hasil penelitian ini membuktikan secara empiris jumlah Hutang perusahaan berpengaruh signifikan terhadap Laba Bersih dan Modal Kerja berpengaruh sinifikan terhadap Laba Bersih pada perusahaan sector pertambangan batu bara yang terdaftar di bursa effek Indonesia pada tahun pengamatan 2012 sampai dengan 2016.
PENGARUH STRUKTUR AKTIVA DAN RETURN ON ASSETS TERHADAP DEBT RATIO (Studi Kasus Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2008-2010) Puspitawati, Lilis
Jurnal Riset Akuntansi Vol 7 No 1 (2015): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v7i1.519


Debt Ratio plays a role in companies because it gives information about the proportion of debt use to pay every assets of the company. In determining Debt Ratiocomposition, the company can consider factors influencing Debt Ratio, such as AssetsStructure and ROA. The aim of this research is to find out the influence of AssetsStructure and ROA toward Debt Ratio in mining companies listed in BEI 2008-2010period. The method used in this research is analysis method descriptive andverification. Technique to determine data is using secondary data obtained fromdocumentation. The samples in this research used purposive sampling method. Theannual financial statements used are from 15 mining companies of 2008-2010 forabout 45 samples. The employed statistics test is multiple linier regression andhypotheses test using F and T-test. These tests use SPSS 20.0 for Windowsapplication help.The results showed that Assets Structure affects positively to Debt Ratio, andROA affects negatively to Debt Ratio. The conclusion of this research Assets Structureaffects significantly to Debt Ratio, and ROA affects significantly to Debt Ratio. AssetsStructure and ROA have strong relation and affects significantly to Debt Ratio in miningcompanies.
Majalah Ilmiah UNIKOM Vol 17 No 1 (2019): Majalah Ilmiah Unikom
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/miu.v17i1.2228


Managers as stakeholders use accounting strategic management in implementing their business strategy. The essence of strategic management accounting is to create satisfaction for its customers which is known as the concept of value chain analysis. Currently the implementation of strategic management accounting has used information technology known as Accounting Information systems. Accounting Information systems produce Accounting Information that managers use in making strategic decisions in any company. This study used descriptive and verificative methods. Respondents in this study were 60 functional managers SOEs in Bandung Indonesia. Quality data tested by Validity and Reliability test. Statistical tests use structural equation model-PLS.  Results of this study is Accounting Information Systems have a significant effect on the of accounting information on SOEs in Bandung City -Indonesia   Keywords : Quality of Accounting Information Systems, Quality of Accounting Information, State Owner Enterprises