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PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS MELALUI MODERATING STRUKTUR MODAL pada Perusahaan Food and Beverages yang terdaftar di BEI periode 2010-2013 Mirza, Refi; ', Zulbahridar; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of Managerial Ownership Structure on profitability, the effect size of the Company to Profitability and through moderating capital structure of the two independent variables on profitability indirectly. The samples determined by purposive sampling method in order to obtain a sample of 15 food and beverage companies in the Indonesia Stock Exchange. The data were analyzed using Multiple Linier Regression , Classical Assumption Test and Test of Hypothesis. Partial test results can be concluded that the Managerial Ownership structure has an influence on profitability. It can be seen the value of 2,601 t and p value (sign) 0.012, < 0,05 so H1 accepted. After moderated capital structure obtained by value t count equal to 3,827 and p value (sign) 0.000 < 0.05 so that H2 is accepted. Variable Size concluded the company has no influence on profitability after visits t 0.809 and p value (sign) 0.442> 0.05, including after by moderating capital structure, H3 and H4 is rejected. And Capital Structure has an influence on the profitability of which 2,085 t and p value (sign) 0.042 < 0.05 so H5 accepted.Keywords: Manajerial Ownership Structure, Company Size, Capital Structure and Return On Assets.

Pengaruh pemahaman tentang peraturan perpajakan, persepsi efektifitas sistem perpajakan dan tingkat kepercayaan sistem pemerintahan dan hukum terhadap kemauan membayar pajak wajib pajak orang pribadi yang melakukan pekerjaan bebas Fitriana, Sylvia; ', Zulbahridar; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was conducted to examine empirically the effect of understanding of tax rules, the perception of the effectiveness of the tax system, and the level of confidence in the government system and law against the willingness to pay taxes on individual taxpayers who do the work free.The sample used in this study were selected from a population that is an individual taxpayer who has a work free in the Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru. The sample was determined by the method of purposive random sampling. From population of taxpayers, which meets the criteria of the sample is 95 taxpayers. The Method of analysis used in this study is multiple linear regression with SPSS version 17.The results of this study showed that empirically the effect of understanding of tax rules, the perception of the effectiveness of the tax system, and the level of confidence in the government system and law simultaneously shown to significantly influence the willingness to pay taxes individual taxpayers who do the work free. The effect of understanding of tax rules on willingness to pay showed positive β1 coefficient was 0.490, with a significance of 0.000 (Significant) <0.05. Then the perception of the effectiveness of the tax system on the willingness to pay taxes showed positive β2 coefficient of 0.472, with a significance 0.040 (Significant) <0.05. Meanwhile, in partial the level of confidence in the government system and law against willingness to pay taxes have no effect as indicated by positive β3 coefficient of 0.156, with a significance of 0.106 (Not Significant)> 0.05.Keywords: the effect of understanding of tax rules, the perception of the effectiveness of the tax system, the level of confidence in the government system and law, willingness to pay.

Pengaruh Intellectual Capital Terhadap Nilai Pasar Perusahaan Otomotif Yang Terdaftar DI BEI 2007-2011 Nurani, Nadiah Candra; ', Zulbahridar; ', Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to invetegate the effect of variables physical capital (VACA), Human Capital (VAHU), and Structural Capital (STVA) on market to book value in otomotif companies in the period 2007-2011on Indonesia Stock Exchange. The data is sampled using purposive sample judgment method. Totally, there are 17 listed companies which are selected using purposive sampling method. This research is analized by multiple regression analysis, using SPSS program. The results of this research indicate that physical capital (VACA) has no significant effect on market to book value. In contrast, human capital (VAHU) and structural capital (STVA) has significant effect on market to book value during 2007-2011.Keywords : Intellectual Capital, Market Value

Analisis faktor akuntansi dan non akuntansi yang mempengaruhi prediksi peringkat obligasi pada perusahaaan non keuangan yang terdaftar di BEI dan diperingkat oleh PEFINDO periode 2009-2013 Maâ€™arij, Arinurtry; ', Zulbahridar; A, Al-azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of accounting and non-accounting factors on bond ratings in all non-financial companies listed in the Indonesia Stock Exchange and registered in bond ratings issued by PT. PEFINDO period from 2009 to 2013. The sample used in this study amounted to 130 bonds from 41 non-financial companies. The sampling technique was determined by the method of targeted Sampling (purposive sampling), while the method of analysis used logistic regression analysis. The results of this study indicate that the variable growth, size, liquidity, and sinking fund have positive effect on bond ratings. While solvency, profitability, leverage, secure, maturity, and auditor reputation have no significant effect on bond ratings.Keywords : Bond Rating, Growth, Size, Liquidity, Solvency, Profitability, Leverage, Secure, Maturity, Sinking fund, Auditor Reputation

Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Pertumbuhan Perusahaan Sebagai Variabel Moderating Pada Perusahaan Consumer Goods Industry di Bursa Efek Indonesia Tahun 2010-2012 Azwir, Ayu Adriany; ', Zulbahridar; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The company was established with the aim to prosper company owners or shareholders. This goal can be achieved by maximizing the value of the company. Value of the company is a condition that has been achieved as a description of public confidence in the company through a process activity for several years, that is since the company was founded until now. This study aims to obtain empirical evidence about the effect of capital structure on firm value with the growth of the company as a moderating variable.This research was conducted in the consumer goods industry companies listed in Indonesia Stock Exchange.This study uses the data in the period of 2010 to 2012. Sampling technique is to use a purposive sampling method, that is by using certain criteria. Determination of the criteria necessary to determine that the sample selected samples will provide the data needed in the analysis process. The analysis used is multiple regression analysis (multiple regression) with the enter method using SPSS statistical software version 17.00.The results of this study indicate that the variables shown to influence the growth of the company enterprise value (p <0.05) β = 3,011, while the variable capital structure does not affect the value of the company. While the effect of capital structure on firm value with growth companies as moderating variables also have a significant effect seen on the significance of F at 6.124 and 0.04 (<0.05). The amount Adjested R Square is equal to 0.163 berari capital structure and company growth can explain the value of the company amounted to 16.3%. and the remaining 83.7% is explained by other variables not examined in this study.Keywords: Value Company, capital structure and the Company's growth.

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