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', Julita
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Economics, Econometrics & Finance

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PENGARUH KEBIJAKAN DEVIDEN, PROFITABILITAS,UKURAN PERUSAHAAN, RESIKO BISNIS, CASH HOLDING, KONTROL KEPEMILIKAN, DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2011-2014) Nainggolan, Misco Valensi; Azlina, Nur; ', Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of dividend policy, profitability, company size, business risk, cash holding, ownership and control of non-debt tax shield on capital structure on companies listed in Indonesia Stock Exchange period 2011-2014.The sample used in this study is a company manufacturing consumer goods industry sub-sectors listed in Indonesia Stock Exchange in 2011-2014. This study usingpurposive sampling method to determine the sample so as to produce 27 sample companies. Data were analyzed using multiple linear regression method and descriptive statistics.The study found that in Parsial dividend policy have a negative impact but did not significantly influence the capital structure, profitability have a negative impact but not significant to capital structure, company size has no significant effect on the capital structure, Business Risk positive effect but not significant to the capital structure, cash holding no significant effect on the capital structure, ownership control but no significant negative effect on the capital structure, non-debt tax shield but no significant effect on the capital structure. The magnitude of the effect caused by the seven independent variables together against the dependent variable is 28.1%, while the remaining 71.9% is influenced by other variables not examined in this study.Keywords: Devidend policy, Profitability, Cash holding, Capital structure
Analisis Tingkat Kebangkrutan Model Altman, Foster, dan Springate Pada Perusahaan Property and Real Estate Go Public di Bursa Efek Indonesia (Periode 2008-2011) Wibisono, Rizky Teguh; Dp, Emrinaldi Nur; ', Julita
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 purpose to determine whether there are differences among Altman model, Foster model and Springate model in forecasting bankruptcy, and to find out which bankruptcy prediction models has the most excellent implementation on company property and real estate in Indonesia. Comparison of those three models were made by analyzing the accuracy of each model, by using the real condition of a company's net income. The data used in the form of annual financial statements published by the companies in the Indonesia Stock Exchange.The population used is a property and real estate companies listed on the Indonesia Stock Exchange period 2008-2011. The sampling technique is porposive sampling with a total sample obtained by 18 companies. Paried sample t-test used to examine differences among Altman, Foster and Springate models in predicting bankruptcy.The result from this research showed that there is no statistical difference between Altman and Foster models in 2008-2010, but it occurs in 2011. Next, ther is a statistical difference between Altman and Springate models in 2008-2011, but it is not going on between Foster and Springate models. So, Springate model is the best way in a prediction of bankruptcy.Keywords: Bankruptcy, PredictionModels, Financial Ratios, Financial Statement
PENGARUH SISTEM PENGENDALIAN INTERN, PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN DAN GAYA KEPEMIMPINAN TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN INDRAGIRI HULU Sari, Embun Widya; Azlina, Nur; ', Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to determine the effect of the internal control system to optimize transparency and accountability in financial management, financial statements to optimize transparency and accountability in financial management, accessibility to optimize transparency and accountability in financial management and style of leadership to optimize transparency and accountability in financial management. In this study population used are all employees in all SKPD in Indragiri Hulu 29 SKPD, the sampling technique used in this research is purposive sampling technique. The criteria used are limited only SKPD samples that make the Regional Financial Statements as many as 29 SKPD. Furthermore, from each SKPD that the research samples were taken three people consisting of the Head of Department, Head of Finance and 2 staff of finance, in order to obtain the amount of sample as many as 87 people. Based on the results obtained from the data analysis, it can be concluded as follows: Internal Control System (SPI) and accessibility affect the transparency and accountability of financial management in govermental institution at Indragiri Hulu Regency. While presenting the financial statements and the leadership style does not affect the transparency and accountability of financial management in govermental institution at Indragiri Hulu Regency.Keywords: Internal Control System, Financial Statements, Accessibility, Leadership Style, Transparency and Accountability
ANALISIS PENGARUH UNSUR-UNSUR INTERNAL CONTROL SYSTEM TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Pelalawan) Aini, Nurniatul; Dp, Emrinaldi Nur; ', Julita
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 aimed to examine the effect of variables that are included in the elements of the Internal Control System, such as Competence of government officials, financial accountability Applied, Information Technology Utilization, decision authority and obedience to the laws and regulations to Performance Accountability Government. The population in this study were all SKPDs Pelalawan. The Sample in this study was the head of department, chief / head of section and sub-section of financial in SKPD Pelalawam by the number of respondents 86 people from 43 SKPD. Data collection method using a questionnaire. Data were analyzed using analysis methods Partial Least Square (PLS) ver.2.0 with a model inner and outer evaluation models. The results of this research showed : Competence of government officials and Obedience to Laws has a significant positive effect on performance accountability government (AKIP), while the variable application of Information Technology Utilization, financial accountability, and decision authority has no effect on agency performance accountability government (AKIP).Keywords: Performance Accountability Government, Competence government officials, financial accountability Applied, Information Technology Utilization, decision authority, obedience to the laws and regulations.
Co-Authors Emrinaldi Nur DP Nainggolan, Misco Valensi Nur Azlina Nurniatul Aini Rizky Teguh Wibisono Sari, Embun Widya