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Al-azhar A
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Economics, Econometrics & Finance

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Pengaruh locus of control, keahlian auditor, komitmen organisasi terhadap perilaku underreporting of audit time (studi empiris pada kap pekanbaru& padang) Yolanda Safitri Nelaz; Kamaliah '; Al-azhar A
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 seeks to analyze the relationship between the factors that affect the auditor'sacceptance of under-reporting time. Auditor’s who worked in Public Accounting in Indonesia isan object in this study using questionnaire-based survey that was sent.The data have beencollected and analyzed using SPSS. Expectancy theory and the theory of goal setting is the basictheory used to explain the behavior of auditors underreporting time in accepting.The results ofthis study found that locus of control auditor’s expertise, organizational commitment variables have a effect on acceptance of under-reporting time.Keywords : locus of control, auditor’s expertise, organizational commitment, acceptance of under-reporting time
Pengaruh struktur kepemilikan, struktur modal dan ukuran perusahaan terhadap risk management disclosure pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Kristiono '; Zulbahridar '; Al-azhar A
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 study aimed to examine the effect of management ownership on risk management disclosure, the effect of institution ownership on risk management disclosure, the effect of capital structure on risk management disclosure and the effect of firm size on risk management disclosure. The sample was taken using the method of purposive sampling from banking firm listed Indonesian Stock Exchange(BEI) in 2010-2012. The sampling used was of 108 samples from 36 banks period of 3 years. The method of analysis in this study using multiple regression. The results of this study indicate that firm size effect on risk management disclosure. While management ownership, institution ownership, and capital structure does not effect on risk management disclosure.Keyword: Management ownership, institution ownership, capital structure, firm size, risk management disclosure.
Analisis Pengaruh Kebijakan Deviden, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia pada Periode Pengamatan 2009-2012 Monika Nova Natalia; Kirmizi '; Al-azhar A
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 know the effect of policy deviden, profitability and size company to capital structure. This research is done at consumer goods companies listed in Indonesian Stock Exchange for period 2009-2012. The data used in this research are 20 consumer goods companies during 2009-2012 have a criteria and were analyzed descriptive statistic and multiple regression were performed to test the hypotheses.The statistical methods use in this research are simple regression and multiple regressions. The result of this research find that 45,60 % capital structure influenced by variable of policy deviden, profitability and size company, while about 54,40% capital structure influenced by other variable.The result of this research shows that only policy deviden and profitability has significant effect to capital structure, and then size company has unsignificant efect to capital structure.Keywords: Capital Structure, Policy Deviden, Profitability and Size Company
Analisis Prediksian Rasio Keuangan Terhadap Perubahan Laba pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2008-2011 Annisa Erselina; Ria Nelly Sari; Al-azhar A
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 the research was to obtain empirical proof about the influence of the Current Ratio (CR) to changes a company's profits, gain empirical proof about the influence of Total Asset Turnover (TAT) to changes a company's profits, gain empirical proof about the effect of the Debt to Equity Ratio (DER) to changes a company's profits, gain empirical proof about the influence of Return on Assets (ROA) to changes a company's profits.The population in this research is all property and real estate company listed on the Stock Exchange from 2008 to 2011. Companies that meet the criteria and be sampled as many as 25 companies. Analysis of the research on the use of is using multiple linear regression equation with the help of software SPSS (Statistical Product and Service Solutions).Based on the t test showed that there is a partially significant effect of CR on Profit Growth in Property and Real Estate company. Based on the t test showed that there is no partial significant effect between Earnings Growth tattoo on the company's Property and Real Estate. Based on the t test showed that there is no partial significant influence of DER on Profit Growth in Property and Real Estate company. Based on the t test showed that there is a partially significant effect of ROA on Profit Growth in Property and Real Estate company. Based on the calculation of coefficient of determination (R2) of 0.320. This suggests that CR, TATO, DER, and ROA simultaneously giving effect to the 32% profit growth.Keywords: CR, TATO, DER, ROA and Profit Growth
Pengaruh Pertumbuhan Aset, Profitabilitas, dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012 Ranti Agus Astuti; Kirmizi Ritonga; Al-azhar A
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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Abstract

The capital structure is important for any company, because the company can not be separated from the debt. Many factors can affect the debt in a company becomes important as a basis in determining the composition of the capital structure of the company. Factors to be examined alleged effect on the capital structure including asset growth, profitability, and sales growth. The purpose of this study was to determine the effect of asset growth, profitability, and sales growth on the company's capital structure. Based on the results of research and discussion on this study, it can be concluded that the Asset Growth, Profitability, and Sales Growth had no significant effect on the capital structure and property Real Estate company that went public at the Indonesia Stock Exchange (IDX) 2010-2012.Keywords : Asset Growth, Profitability, Sales Growth, and Capital Structure
Co-Authors ', Kamaliah ', Suryanto ', Trinaldi ', Zulbahridar Annisa Erselina Erica Magdalena Intan Permanasari Kamaliah ' Kirmizi ' Kirmizi Ritonga Kristiono ' Ma’arij, Arinurtry Monika Nova Natalia Putri Ayulestari Raissa Resti Fauzi Ranti Agus Astuti Ria Nelly Sari Rita Anugerah Tiara Delfi Titin Waseri Vince Ratnawati Wendi Adha Yolanda Safitri Nelaz Zulbahridar '