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Journal : JURNAL RISET AKUNTANSI TIRTAYASA

PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM (Studi pada Perusahaan Sektor Pertambangan di BEI Periode 2010 – 2016) Susanty, Dessy; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2079.626 KB) | DOI: 10.48181/jratirtayasa.v3i1.4976

Abstract

Important information for investors to make investment decisions reflected in the financial statements. Investors must expect a high rate of return on the funds invested into the company. This study aimed to analyze the influence of Return On Asset, Debt to Equity Ratio, Current Ratio, Price To Book Value and Firm Size on stock returns. Objects of research are amining companies listed on the Indonesia Stock Exchange during 7 year period 2010 to 2016 have been selected as sample.. Data used to analysis is the financial statements (Balance Sheet and Income Statement), using the technique of multiple regression analysis and ratios, criteria through the purposive sampling method. The data processed by using SPSS program version 20.0. It was concluded from the results of data analysis that : variable Debt to Equity Ratio, Price To Book Value and Firm Size have been significant influenceto to the stock return. Return On Asset and Current Ratio no effect on stock return.Keywords: Return On Asset, Debt to Equity Ratio, Current Ratio, Price to Book Value, Firm Size, Stock Return.
PENGARUH FLEKSIBILITAS BUDAYA DAN KERANGKA LEVERS OF CONTROL TERHADAP KINERJA PERUSAHAAN Handayani, Ani; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.353 KB) | DOI: 10.48181/jratirtayasa.v2i2.4920

Abstract

This study aims to examine the effect of CF and LOC  framework on the performance of companies in manufacturing companies in Banten Province. The population in this study were all manufacturing companies in Banten with the middle managers' unit of analysis. The sample in this research is middle managers (finance, production, HRD, sales and marketing) who have experience in the position for at least 3 years and willing to be respondent in this research. Sampling method used in this research is purposive sampling. The data in this study were obtained by sending questionnaires directly to the respondents, 120 questionnaires were distributed to respondents but only 68 questionnaires that were returned.  Data in this study were analyzed using Structural Equation Modeling (SEM) method with Partial Least Square approach (PLS). The results of this study showed that CF has significant effect on Belief System, DCS, ICS and CP. In addition, DCS have a significant effect on CP and ICS. However, CF has no effect on boundary systems. Belief Systems and boundary systems are unable to mediate CF on CP. DCS and ICS has a significant positive on CP. boundary system has no effect on CP and Belief System has no effect on CP.Keywords: Cultural Flexibility (CF), Levers Of Control (LOC), Diagnostic Control System (DCS) Company Performance (CP), Interactive Control System (ICS)
PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL DIMODERASI OLEH SISTEM PENGENDALIAN MANAJEMEN (Studi Empiris Perusahaan Manufaktur Berskala Besar di Kota Cilegon) Larissa Anditha Gestari Gestariana, Larissa Anditha; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.241 KB) | DOI: 10.48181/jratirtayasa.v3i2.5497

Abstract

The performance of managers will be said to be effective if the organizational goals set forth in thebudget can meet the five indicators in the Budgetary Goal Characteristics, including budgetaryparticipation, budget clarity, budgetary evaluation,budgetary feedback, and budget goal difficulty.However, the relationship between Budgetary Goal Characteristics to Managerial Performance will be stronger or vice versa become weaker with other factors involved in the budget that is Management Control System. Therefore, this research is important to measure the performance budgeting of largescale manufacturing industry, because the procedures and management control system in manufacturing companies is more complex. The sample in this research is a manufacturing company with large scale metal business in Cilegon City. Data collection method in this study is the primary data through the distribution of questionnaires. The data is processed by using SPSS program version 22.0 with multiple linear regression approach and Moderated Regression Analysis (MRA) test. The results show that the five components of Budgetary Goal Characteristics have a positive effect on managerial performance and overall the Management Control System is able to strengthen the relationship between Budgetary Goal Characteristics to Managerial Performance. Keywords: Budgetary Goal Characteristics, Management Control Systems and Managerial Performance