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ANALISIS VOLUNTARY DISCLOSURE PERUSAHAAN TELEKOMUNIKASI DI BEI Purwanto, Eko; Wikartika, Ira
Neo-Bis Vol 8, No 2 (2014): DESEMBER
Publisher : Neo-Bis

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Abstract

Investasi merupakan kegiatan yang mengandung resiko dan ketidakpastian, dengan adanya informasi yang disajikan perusahaan diharapkan dapat mengurangi tingkat resiko dan ketidakpastian yang dihadapi oleh investor. Pengungkapan laporan keuangan merupakan suatu cara untuk meningkatkan kepercayaan investor dan pengguna laporan lainnya. Disclosure yang luas sangat dibutuhkan oleh para pengguna informasi khususnya investor dan kreditor, namun tidak semua informasi yang dimiliki perusahaan dapat diungkapkan secara umum, detail dan transparan. Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage, firm size, dan profitability terhadap luas voluntary disclosure perusahaan telekomunikasi yang go public. Populasi penelitian adalah seluruh  perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia periode tahun 2006 sampai dengan tahun 2010. Teknik penentuan sampel menggunakan purposive sampling yaitu penarikan sampel berdasarkan pertimbangan atas kriteria-kriteria tertentu. Sampel penelitian sebanyak 4 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil pengujian secara parsial menunjukkan bahwa leverage dan firm size berpengaruh terhadap voluntary disclosure, sedangkan profitability tidak berpengaruh terhadap voluntary disclosure. Hasil pengujian secara simultan menunjukkan bahwa  leverage, firm size dan profitability berpengaruh terhadap voluntary disclosure.
ANALISIS NILAI KECUKUPAN MODAL PADA BANK KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri, Nadela Difia; Yuniningsih, Yuniningsih; Wikartika, Ira
Jurnal Target Vol 2 No 1 (2020)
Publisher : Jurnal Target

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.75 KB) | DOI: 10.30812/target.v2i1.690

Abstract

 Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, kredit macet, likuiditas, efisiensi dan simpanan terhadap kecukupan modal pada bank konvensional yang tergabung dalam Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder, berupa laporan keuangan tahunan dan performa perusahaan dari 38 bank konvensional yang terdaftar di Bursa Efek Indonesia (BEI). Sampel perusahaan diperoleh dengan metode sensus. Alat analisis yang digunakan adalah regresi linear berganda, uji asumsi klasik, uji t, uji F, dan koefisien determinasi (R2) dengan profitabilitas, kredit macet, likuiditas, efisiensi dan simpanan sebagai variabel independen, dan kecukupan modal sebagai variabel dependen. Hasil penelitian menunjukkan bahwa profitabilitas, kredit macet dan efisiensi tidak berpengaruh terhadap kecukupan modal. Sedangkan likuiditas mempunyai pengaruh negatif dan simpanan mempunyai pengaruh positif terhadap kecukupan modal.
Utilization of Financial Statements Information Systems of Kopwan "Anugerah Bersama" at Gunung Anyar Tambak Surabaya Kustini; Wikartika, Ira
Nusantara Science and Technology Proceedings International Seminar of Research Month Science and Technology in Publication, Implementation and Co
Publisher : Galaxy Science

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Abstract

Community service activities through the program of utilization of science and technology for the community (PIKAT) has been done in women's cooperative "Anugerah Bersama" which is a cooperative managed by housewives in the village of Anyar Tambak Gunung Kota Surabaya. This program is a continuation of the activities that have been done in 2016 regarding the making of financial statements namely balance sheet, business results report, and cash flow statement. This community service program is funded by LPPM Universitas Pembangunan Nasional “Veteran” Surabaya, East Java, Indonesia’s self-funded Universitas Pembangunan Nasional “Veteran” Surabaya, East Java, Indonesia year 2017. The program's activities are carried out by way of public education and training to the women's cooperative managers. The purpose and benefits of this program is to provide knowledge to the public about the importance of cooperatives for the community to improve welfare and train the skills of cooperative managers about how to use financial cooperative accounting software that later can simplify and accelerate the preparation of savings or savings accounts for members of the cooperative. With the counseling is expected to increase the number of members of the cooperative so that will strengthen the cooperative capital and limit the movement of moneylenders in the future. The results obtained from this training are the cooperative managers have been able to create savings reports using cooperative financial accounting software easily, quickly, and precisely.
Funding Decision Trade Off Theory and Pecking Order Theory Perspectives in Jakarta Islamic Index Wikartika, Ira; Fitriyah, Zumrotul; Andarini, Sonja; Rasyidah, Resa
Nusantara Science and Technology Proceedings International Seminar of Research Month Science and Technology in Publication, Implementation and Co
Publisher : Galaxy Science

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Abstract

The operations of the company are always faced with the problem of meeting the needs of funds. Company funding is closely related to the selection and combination of internal funding sources and external funding sources. The funding decision of the capital structure determines the company in carrying out its operating activities that affect the company's value. There are two perspectives in determining the funding decision of capital structure, namely trade-off theory and pecking order theory. This study aimed to analyze the effect of capital structure funding decision variables according to the perspective of trade-off theory and pecking order theory on capital structure funding decision. The study population were companies listed in the Jakarta Islamic Index. There were 30 sample companies used during the period of June to November 2016.The result showed that according to trade-off theory, firm size and growth influenced to leverage, but tangible fixed assets and profitability had no effect on leverage. While according to pecking order theory perspective, it showed that only variable of growth that influenced to leverage. Thus it can be concluded that companies in Jakarta Islamic Index tend to follow trade-off theory perspective.