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Pengujian Pasar Efisien dan Single Index Model pada Peristiwa Pengumuman Kenaikkan Harga BBM di Bursa Efek Indonesia Hidayat, Riskin
Potensio Vol 9, No 1 (2008): Potensio
Publisher : STIE YPPI Rembang

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Abstract This study aimed to test the efficiency of capital markets and the Single Index Model in Indonesia, related to the an- nouncement of fuel price rise on May 24, 2008. The sample in this study as many as ten stocks listed on the Indonesia Stock Exchange (IDX) and actively traded on 10 (ten) days before and 10 (ten) days after the announcement of fuel price rise on May 24, 2008, or by a window period of 21 days. The results showed that in the event that the announcement of fuel price increases announced by the government on May 24, 2008 are no differences in average abnormal return of between 10 (ten) days before and 10 (ten) days after the announcement. In periods of negative abnormal return ob- servations occurred before the announcement of fuel price increases, which means there have been leaks of informa- tion, where the issue of fuel price increases have been in- formed by the previous government. This shows that the In- donesian capital market is not efficient in this case. The study also found that the SIM does not apply to the period of obser- vation, because of the variability of the beta is not followed by the variability of stock returns or in other words there is no linear relationship between beta and returnKey Word: Efficiency of capital markets, Single Index Model
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOSIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Imron, Galih Syaiful; Hidayat, Riskin; Alliyah, Siti
Potensio Vol 18
Publisher : STIE YPPI Rembang

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This research aims to test the effect of financial performance and firm size to firm value with Corporate Social Responsibility (CSR) and Good Corporate governance (GCG) as a moderating variable. Sample in this research is the firm of manufacture which enlist in Indonesia Stock Exchange from periode 2008 to 2010, obtained sample is 28 sample with 84 observation. The data analysis used is regression analysis moderation. Results of research refer that the financial performance have an influence on positive to firm value and the size have an influence to firm value. CSR is not able to strengthen relation the financial performance with firm value, but able to strengthen relations firm size with firm value. While GCG able to strengthen relation the financial performance and firm size with firm value.  Keyword:    Corporate Social Responsibility, Good Corporate Governance, firm size, firm value, financial performance
ANALISIS PENGUMUMAN PEMBAYARAN DEVIDEN TERHADAP ABNORMAL RETURN SAHAM PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA Hidayat, Riskin; Mukhlisin, Muhammad
Potensio Vol 10, No 2 (2009): Potensio
Publisher : STIE YPPI Rembang

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AbstractThe purpose of this study is to see the stock market reaction to an event (event) dividend payment announcement abnormal return approach, the average abnormal stock return and Trading Volume Activity (TVA) before and after the dividend announcement on companies that make dividend payments. This study uses event study approach, to see the abnormal return by way of observing the stock market during the window period is 20 days before and 20 days after the event. Method of sampling using purposive sampling that sample selection based on certain criteria and acquired 26 companies that make the announcement of dividends paid in 2007. Results showed that there is a significant abnormal return occurs on day t-17, T-10, t-2, t +1, t +5 and this means that the announcements have information content of dividend payments so that the market reacted to the announcement, as evidenced by obtaining a significant abnormal return. In addition the research also shows that announcements of dividend payments make a difference on average abnormal stock returns significantly between before and after the event. Another result of this research is that there are differences in Trading Volume Activity significantly between before and after the announcement of events paying dividends.Keyword: Dividend, Abnormal return, Efficiency market
HUBUNGAN PARTISIPASI DAN KETERLIBATAN MANAJER SERTA DIMENSI KUALITAS DENGAN PENGAMBILAN KEPUTUSAN DAN KEPUASAN PEMAKAI Hidayat, Riskin
Potensio Vol 17
Publisher : STIE YPPI Rembang

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The development of information technology is quickly influence to firm and public. Currently, managers as those who manage a firm is required to understand about information technology, participate and directly involved in the information technology systems used by the firm. The purpose of the participation and involvement of managers in the information technology systems are for provide quality services to the public (users), so that users can feel satisfied and pricise in taking decisions.Keyword:    Participation of manager, involvement of managers, quality dimention, users satisfication, and taking decision
Analisis Kualitas Pelayanan dan Persepsi Harga Terhadap Kepuasan Pelanggan Studi Pada PDAM Kabupaten Cirebon Yudianto, Agus; Hidayat, Riskin
Potensio Vol 11, No 1 (2009): Potensio
Publisher : STIE YPPI Rembang

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Abstract This research is a case study on PDAM Cirebon regency. This study aims to examine the impact of service quality and price perceptions to customer satisfaction. The sam- pling technique in this study using convenience sampling and obtained a sample of 135 respondents. To measure the state- ment items used in this study the Likert scale, with a scale of 1-5. Item statement of the variable service quality is 22 items, price perception is 14 items, and customer satisfaction is 8 items. Results of validity test  using factor analysis showed that all indicators have a loading factor greater than 0.40 and only loading on one factor. Results of reliability test showed that each construct has a Cronbach’s alpha values that can be received that is above 0.60 as the minimum criteria to be acceptable. Results of hypothesis test indicate that hypoth- esis 1 and 2 supported, which means that the service quality and price perception has positive influence on customer sat- isfaction, with their respective significance at 1% and 5%.Keyword: Service quality, Price perception, Customer satis- faction
PENGARUH PENERAPAN STRUKTUR DAN PROSES SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI VARIABEL INTERVENING (Studi Pada RSUD dr. R. Soetrasno Rembang) Nugroho, Rion Fiarta Adi; Hidayat, Riskin
JAB (Jurnal Akuntansi & Bisnis) Vol 1, No 01 (2015): VOL. 01, NO. 01, DESEMBER 2015
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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This research aims to test the effect of the applying structure and process management control to management performance through responsibility accounting in RSUD dr. R. Soetrasno Rembang. This research use survey with purposive sampling method. This sampel is 31 respondents consisting of a cashier, finance, planning section, and structural labour. Data were collected by means of questionnaires directly deliver to respondents. Analysis of the data using path analysis. This research suggest that structure and process management control influence positive not significant to management performance, and than responsibility accounting influence positive significant to management performance. This is suggest that responsibility accounting indirectly can mediate the relationship between structure management control with management performance. Morever, this research also refer that the responsibility accounting can’t mediate the relationship between process management control with management performance. Keyword:             Structure and Process Management Control, Management Performance, Responsibility Accounting.
HUBUNGAN PARTISIPASI DAN KETERLIBATAN MANAJER SERTA DIMENSI KUALITAS DENGAN PENGAMBILAN KEPUTUSAN DAN KEPUASAN PEMAKAI Hidayat, Riskin
potensio Vol 17, No 01 (2012): Volume 17 Nomor 1 Juli 2012
Publisher : potensio

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Abstract

The development of information technology is quickly influence to firm and public. Currently,managers as those who manage a firm is required to understand about information technology,participate and directly involved in the information technology systems used by the firm. Thepurpose of the participation and involvement of managers in the information technologysystems are for provide quality services to the public (users), so that users can feel satisfied andpricise in taking decisions.Keyword: Participation of manager, involvement of managers, quality dimention, userssatisfication, and taking decision
ANALISIS PENGUMUMAN PEMBAYARAN DEVIDEN TERHADAP ABNORMAL RETURN SAHAM PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA Hidayat, Riskin; Muklisin, Muhammad
potensio Vol 10, No 02 (2009): Volume 10 Nomor 2 Januari 2009
Publisher : potensio

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Abstract

The purpose of this study is to see the stock marketreaction to an event (event) dividend payment announcementabnormal return approach, the average abnormal stockreturn and Trading Volume Activity (TVA) before and afterthe dividend announcement on companies that make dividendpayments. This study uses event study approach, to seethe abnormal return by way of observing the stock marketduring the window period is 20 days before and 20 days afterthe event. Method of sampling using purposive sampling thatsample selection based on certain criteria and acquired 26companies that make the announcement of dividends paidin 2007. Results showed that there is a significant abnormalreturn occurs on day t-17, T-10, t-2, t +1, t +5 and this meansthat the announcements have information content of dividendpayments so that the market reacted to the announcement,as evidenced by obtaining a significant abnormal return. Inaddition the research also shows that announcements ofdividend payments make a difference on average abnormalstock returns significantly between before and after the event.Another result of this research is that there are differencesin Trading Volume Activity significantly between before andafter the announcement of events paying dividends.Keyword: Dividend, Abnormal return, Efficiency market
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOSIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Imron, Galih Syaiful; Hidayat, Riskin; Alliyah, Siti
potensio Vol 18, No 02 (2013): Volume 18 Nomor 2 Januari 2013
Publisher : potensio

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Abstract

This research aims to test the effect of financial performance and firm size to firm value with Corporate Social Responsibility (CSR) and Good Corporate governance (GCG) as a moderating variable. Sample in this research is the firm of manufacture which enlist in Indonesia Stock Exchange from periode 2008 to 2010, obtained sample is 28 sample with 84 observation. The data analysis used is regression analysis moderation. Results of research refer that the financial performance have an influence on positive to firm value and the size have an influence to firm value. CSR is not able to strengthen relation the financial performance with firm value, but able to strengthen relations firm size with firm value. While GCG able to strengthen relation the financial performance and firm size with firm value.  Keyword:    Corporate Social Responsibility, Good Corporate Governance, firm size, firm value, financial performance
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN AGENCY COST SEBAGAI INTERVENING VARIABLE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Aprilianti, Triyana; Hidayat, Riskin
potensio Vol 24, No 02 (2016): Volume 24 Nomor 2 Januari 2016
Publisher : potensio

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Penelitian ini bertujuan untuk menguji pengaruh struktur modal dan ukuran perusahaan terhadap kinerja perusahaan dengan agency cost sebagai intervening variable pada perusahaan manufaktur studi di Bursa Efek Indonesia. Populasi penelitian ini pada perusahaan manufaktur tahun 2010 sampai dengan 2012. Penentuan sampel penelitian ini menggunakan purposive sampling yaitu tehnik pengumpulan sampel berdasarkan kriteria tertentu dan pengujian hipotesis penelitian ini menggunakan teknik analisis jalur atau path analysis. Hasil penelitian ini menunjukkan bahwa struktur modal berpengaruh positif signifikan terhadap agency cost, ukuran perusahaan berpengaruh negatif signifikan terhadap agency cost, struktur modal berpengaruh positif signifikan terhadap kinerja perusahaan, ukuran berpengaruh negatif terhadap kinerja perusahaan, agency cost berpengaruh negatif terhadap kinerja perusahaan, struktur modal dan ukuran perusahaan berpengaruh negatif terhadap kinerja perusahaan melalui agency cost sebagai intervening variable.Kata kunci: struktur modal, ukuran perusahaan, agency cost, kinerja perusahaan.