OPAC - Pencarian Artikel Jurnal & Majalah Library USD
Menampilkan semua artikel (Halaman 110 dari 34169, Total: 341690 data)
Dampak Kebijakan Dividen terhadap Harga Saham pada Waktu Ex-dividend Day
klik untuk membaca file PDF
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 2) |
| Halaman | : | 148-161 |
| Abstrak | : | The ex-dividend day is right lost day of dividend that will pay from company to stocks holder. This research is designed to examine capital markets reaction at the ex-dividend day in Indonesia and Singapore Capital Market. Research variables are a closing stocks price at the ex-dividend day as dependent variable, and dividend, trading volume, and financial leverage as independent variables. The collecting data uses purposive sampling. One thousand and fifty two data are collected from three hundred and thirty nine companies listed in Jakarta Stock Exchange, and three hundred and ninety data are collected from three hundred and forty three companies listed in Singapore Stock Exchange during in 1992- 1996. Several statistical tests of this research use classical assumption test, feasibility model test, and hypothesis test. The result of research showed that all variables are statistically significant. However, for the sampli is in Indonesia only succeed to support second hypothesis, and for the sampli is in Singapore succeed to supportfirst and third hypothesis. The conclusion of research that market reaction of the ex-dividend day has had different impact between developed capital market and emerging capital market. |
Rasio Keuangan sebagai Prediktor Bank Bermasalah di Indonesia
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 2) |
| Halaman | : | 137-147 |
| Abstrak | : | This research is aimed to examine the possible association between bank financial ratios derived from CAMEL concept and the failures of a number of banks in Indonesia during the monetary crisis period. Seven independent variables were used in the analysis, i.e. capital adequacy ratio (CAR), return on risked assets (RORA), net profit margin (NPM), return on assets (ROA), operating cost to oper- ating revenue, net call-money liabilities to current assets, and loan to deposit ratio (LDR). Tests were undertaken using the univariate model approach and the multivariate discriminant analysis. The result shows five significant financial ratios to affect the probability of a bank to go for bankrupt in a five year horizon. The ratio are CAR, RORA, ROA, net call- money liabilities to current assets, and LDR. However, when testing the associa- tion one year prior to bank failure, this study reveals RORA, ROA, LDR, operating cost to operating revenue, and call-money liabilities to currents assets to be sig- nificant for bankruptcy prediction in banking industry in Indonesia. Meanwhile, the discriminant analysis includes only two bank financial ratios - RORA and LDR - in the model for predicting bank failures. The classification results based on these cut-off Z-score values were able to predict bank failures in Indonesia at the accuracy rates of 82%, 69.1%, 65.3% within 1, 2, and 3 year horizons respectively, a far better result compared to the naive prediction. |
MASA MENGAMBANG DAN PARTISIPASINYA DALAM PELAKSANAAN PEMBANGUNAN NASIONAL
| Pengarang | : | Babari |
| Nama Majalah/Jurnal | : | Analisa |
| Volume / Edisi | : | XIV-2, FEBRUARI (No. 2) |
| Halaman | : | 131-142 |
| Abstrak | : | - |
DEMOKRASI PANCASILA MENGEMBANGKAN KESEJAHTERAAN UMUM MENYELURUH
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisa |
| Volume / Edisi | : | XIV-2, FEBRUARI (No. 2) |
| Halaman | : | 115-130 |
| Abstrak | : | - |
Pengaruh Locus Of Control terhadap Hubungan antara Ketidakpastian Lingkungan dengan Karakteristik Informasi Sistem Akuntansi Manajemen
| Pengarang | : | Prasetyo, Priyono Puji |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 1) |
| Halaman | : | 119-136 |
| Abstrak | : | This study is to identify the interactive effect of perceived environmental uncertainty and locus of control on management accounting systems design. Management accounting systems design is defined in term of perceived availability of characteristics of information. In this study it is hypothesized that as perceived environmental uncertainty (PEU) increases, internal on the locus of control (LOC) scale will perceived information that has wider scope and more aggregated and is timely to be more usefull than do external on the locus of control scale. Data is selected using random sampling method. The units of analysis for responses of 45 managers - production, finance and marketing. Colection of data is performed using mail survey method. Multiple regression method is used to test the hypotheses. The results ofthis study indicate that there are empirical support to broadscope and timely information. However, there are not significant effect on aggregated information. |
MENTRADISIKAN MEKANISME MUSYAWARAH-MUPAKAT
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisa |
| Volume / Edisi | : | XIV-2, FEBRUARI (No. 2) |
| Halaman | : | 101-114 |
| Abstrak | : | - |
Pengaruh Ketidaktentuan Lingkungan terhadap Penerapan Sistem Akuntansi Manajemen: Struktur Organisasi sebagai Faktor Moderasi
| Pengarang | : | Zainuddin, Yuserrie,Ritonga, Kirmizi |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 1) |
| Halaman | : | 102-118 |
| Abstrak | : | This study examines the interactive effects of perceived environmental uncertainty and delegation and formalization on management accounting systems (MAS). MAS design is defined in terms of the extent to which managers use broad scope, timeliness, and aggregation in the condition of environmental uncertainty which is moderated by delegating and formalization. The responses of 159 chief executive managers and senior managers, drawn from manufacturing companies of Indonesia, to a questionnaire survey were analysed by using a multiple regression technique. The result showed that the relationship between environmental uncertainty and information MAS aggregation were moderated by variables delegation and formalization. |
Analisis pengaruh Komitmen Organisasional dan Ketidakpastian Lingkungan terhadap Hubungan antara Partisipasi Anggaran dengan Senjangan Anggaran
| Pengarang | : | Darlis, Edfan |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 1) |
| Halaman | : | 85-101 |
| Abstrak | : | The issue of whether budget participation reduces slack has attracted the interest of many researchers. However, as indicated by Nouri and Parker (1996), studies examining the impact of participation on slack has not produced consistent results. Several studies found that participation reduced budget lack, while others found that participation increased budget slack. Adopting a contingency approach, this study argues that the effect of participation on budget slack is affected by other factors. In particular, this study examined the extent to which organizational commitment and environmental uncertainty moderated the relationship between participation and slack. It is hypothesized that, first participation reduces performance for individuals with high performance, and vice verse. Second, in situation of high uncertainty, participation reduces slack, but in situation of low uncertainty, participation increases slack. Base on responses of 54 managers, the results show that emotions attachment, a dimension oforganizational commitment,moderated the relationship between participation and slack. |
Reputasi Penjamin Emisi, Return Awal, Return 15 Hari Sesudah IPO, dan Kinerja Perusahaan Satu Tahun Sesudah IPO di BEJ
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 1) |
| Halaman | : | 64-84 |
| Abstrak | : | The objectives of this study are threefold. First, this study empirically examines whether the underwriter reputation, auditor reputation, percentage in offering, company age, company size, offering value, and standard deviation of returns are associated with initial returns, 15 day returns after IPO, and company performance one year after IPO. Second, this study evaluates whether the ranking of underwriters' and auditors' reputation by measure of Johnson-Miller (JM) is different from those by the measure of Carter-Manaster (CM) in the context of initial returns, 15 day returns after IPO, and company performance one year after IPO. Finally, this study evaluates the consistency between thefindings ofthis study and those of previous studies. The empirical results show that underwriters' reputation ranked by JM is positively associated with initial returns at the day of offering. This is partly consistent with hypothesis 1. However, when returns were measured for 15 days after the IPO, both JM and CM measures result in statistically significant positive association between reputation and returns. The percentage of stock offering and the value of offering also provide statistically significant negative association with returns. For returns measured one year after IPO, underwriters' reputation ranked by CM is positively associated with one year performance. When all variables are included in the model, only reputation ranked under CM is statistically significant. The value of stock offering is also statistically significant with a negative sign. for company performance one year after IPO. From various proxies in ranking the reputation of emission guarantor in the three hypotheses above, CM measure shows the best result to control the reputation ofunderwriter, especially in the context of 15 day return after IPO and performance one year after I??. |
Set Kesempatan Investasi: Konstruksi Proksi dan Analisis Hubungannya dengan Kebijakan Pendanaan dan Dividen
| Pengarang | : | Fitrijanti, Tettet,Hartono, Jogiyanto |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 1) |
| Halaman | : | 35-63 |
| Abstrak | : | The primary objective of this research is exam?n?ng correlation of three kinds of 1OS proxies with realized growth after pernod of measuring the IOS level (t+l until 1+5) The three kinds of IOS proxtes are single empirical rasio (market to book value of asset or MVABVA, market to book value of equity or MVEBVE, price to earning per-price or PER, capital expenditure to book value of asset or CAPBVA and capital expenditure to market value of asset or CAPMVA), instrumental var?able (VIIOS) and factor score (Skor) The results of one tailed Spearman Rank Correlation analys?s show that all of 1OS proxies positively correlated with realtzed growth of sales t+1, book value of equity t+1 and book value of asset t+1 The common indeks of IOS VIIOS and Skor, in the average have higher correlation coeffisients than single ratto IOS level of a company has to be evaluated every one year, because realized growth 1+2 and so on huve not been able to be predicted yet exactly us?ng all of alternates IOS proxies All ofalternates IOS proxies from the primary hypothes?s are used to examine the explunatory power of 1OS in financing and dividend policy model The results show that the growth firms have lower financing (measured by In market debt to equnty) and dividend (mcasured by in dividend yields) policy than non growth firms Contracting cost hypothesis explains the empical relationsh?p between 10S level, financing and dividend policy The size ofgrowth companies measured bvlg asset higher than non growth companies Contracting cost and secured debt hypothesis expluin that, large companies have higher debt financing policy (meusured by In market debt to equity) than little companies My opinion is there is conversely explanation between contracting cost hypothes?s about association between IOS and debt financing policy, contracting cost and secured debt hypothesis about association between size of companies and debt financing policv and the consistent phenomenon that the growth companies are the large companies But the result about dividend policy is consistent with contracting cost and pecking order hypothesis that the growth (large) companies have lower dividend policy (measured by In dividend yields) than non growth (little) companies |