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PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011 – 2013 Riyanti Riyanti; Ifah Lathifah
ADVANCE Vol 4, No 1 (2017): March
Publisher : STIE AUB Surakarta

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Abstract

This research aims to analyze and provide empirical evidence of significant influence of managerial ownership, institutional ownership, and the profitability of the debt policy of the companies listed on the Stock Exchange in 2011-2013 period, with a population of 155 manufacturing companies. The sample in this study were obtained by using purposive sampling method. Based on the criteria that is then acquired 33 companies. Analysis of data using multiple regression analysis. The test results indicate that managerial ownership and significant negative effect on the debt policy, institutional ownership has a significant negative effect on the debt policy, and profitability significantly and negatively related to debt policy. This indicates that these three variables is an important element to consider in addressing the agency conflicts that occur in relation manufacturing company in minimizing agency costs. The test results adjusted-R2 of 32.7%, while the remaining 67.3% is explained by other variables outside the model.Keywords: managerial ownership, institutional ownership, profitability and debt policy
Pembentukan Koperasi Di Desa Luwang, Kecamatan Gatak, Kabupaten Sukoharjo Lilis Sulistyani; Ifah Lathifah; Shandy Marsono
WASANA NYATA Vol 2, No 2 (2018): September
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.201 KB) | DOI: 10.36587/wasananyata.v2i2.361

Abstract

Pengabdian ini bertujuan untuk memberikan pendampingan bagi warga Di Desa Luwang, Kecamatan Gatak, Kabupaten Sukoharjo berkaitan dengan pembentukan koperasi yang berbadan hukum. Kegiatan pendampingan pembentukan koperasi dilakukan dengan cara presentasi, diskusi dan simulasi. Sasaran dari kegiatan Pengabdian Kepada Masyarakat ini adalah warga atau masyarakat dan pengurus koperasi di Desa Luwang, Kecamatan Gatak, Kabupaten  Sukoharjo. Solusi yang ditawarkan adalah warga masyarakat memahami fungsi dan peranan koperasi dalam menopang perekonomian masyarakat. Masyarakat utamanya pengurus koperasi mengetahui dan memahami cara mendirikan koperasi yang berbadan hukum, serta memahami keuntungan dan  kerugian dari kegiatan koperasi. Tindak lanjut dari kegiatan ini yaitu akan dilakukan binaan dan pendampingan berkelanjutan, sehinga peserta pendampingan dapat menjalankan usaha perkoperasian yang sesuai dengan Anggaran Dasar dan Anggaran Rumah Tangga (ADRT) yang telah disepakati bersama oleh pengurus koperasi serta seluruh anggota koperasi. Kegiatan tindak lanjut berikutnya yang akan dilakukan oleh Tim PKM dari STIE-AUB- Surakarta yaitu akan memberikan pelatihan dan pendampingan tentang praktik akuntansi sederhana untuk koperasi sampai dengan penyusunan laporan keuangan koperasi.Kata Kunci : Koperasi, Asas Koperasi, Jenis Koperasi, Simpanan Koperasi.
ANALISIS DETERMINAN RETURN SAHAM INDUSTRI MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2020 Ifah Lathifah; Widi Budi Hariyanti
Jurnal Bisnis dan Kewirausahaan Vol 14 No 1 (2021): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v14i1.1466

Abstract

This research aims to examining factors that affect stock returns. The dependent variable used in this study is stock returns. Independent variables used in this study is Economic Value Added (EVA), Operating cash flow, Earnings, Operating Leverage, dan Market Value Added (MVA). The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2017-2020. The sample in this study is 21 companies selected by using purposive sampling method. This study used multiple linear regression analysis as an analytical tool. The results showed that H1 Economic Value Added ( EVA ) had no significant effect on stock returns. H2 Operating Cash Flow is a significant effect on stock returns. H3 Earnings significant effect on stock returns. H4 Operating Leverage no significant effect on stock returns. H5 Market Value Added ( MVA ) had no significant effect on stock returns.