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Analisis Pengaruh Free Cash Flow Persentase Kepemilikan Manajerial Terhadap Kebijakan Hutang pada Kelompok Perusahaan yang Tergolong dalam LQ 45 di Bursa Efek Jakarta (Periode 2006-2007) Ekadjaja, Agustin; Leonard, Samuel
Akuntansi Krida Wacana vol. 9 no. 1 Januari 2009
Publisher : Akuntansi Krida Wacana

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Analisis Atas Faktor-Faktor Penyebab Underpricing Saham Perdana pada Perusahaan Trading yang Terdaftar di Bursa Efek Jakarta Tahun 2000-2007 Ekadjaja, Agustin; The, Wendy
Akuntansi Krida Wacana vol. 9 no. 2 Mei 2009
Publisher : Akuntansi Krida Wacana

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Kaitan Free Cash Flow, Perubahan Debt Equity Ratio dan Return Saham pada Perusahaan-Perusahaan Manufaktur yang Go Public di Bursa Efek Indonesia Tahun 2009-2010 Dermawan, Elizabeth Sugiarto; Ekadjaja, Agustin; Indrajati, MF Djeni
Akuntansi Krida Wacana vol. 13 no. 1 April 2013
Publisher : Akuntansi Krida Wacana

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Pengaruh Coporate Social Responsibility Terhadap Kinerja Perusahaan Ekadjaja, Agustin; Bunadi, Edward
Akuntansi Krida Wacana vol. 12 no. 2 November 2012
Publisher : Akuntansi Krida Wacana

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Analisis Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan Ekadjaja, Agustin; ., Marselina
Akuntansi Krida Wacana vol. 11 no. 2 November 2011
Publisher : Akuntansi Krida Wacana

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Implikasi Value Added Intellectual Capital Terhadap Financial Company’s Performance Ekadjaja, Margarita; Ekadjaja, Agustin; Siswanto, Halim Putera
Manajemen Bisnis Kompetensi VOL. 14 NO. 01 JANUARI - JUNI 2019
Publisher : Manajemen Bisnis Kompetensi

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Economic developments are increasingly complex, raising issues in research in the field of intellectual capital. The company’s ability to be competent in competition does not only lead to ownership of real assets but rather leads to new discoveries in managing the organization and human resources of the company. This study analyzes intellectual capital (as an independent variable) and financial company’s performance (as the dependent variable, namely Return On Assets, Return On Equity and Asset Turnover), on banking companies listed on the Indonesia Stock Exchange for 3 years (2015-2017). The differentiator of this research with previous research is the addition of measuring the ratio of company activity in evaluating company performance. The subject of banking companies is because the banking industry is one of the most intensive sectors of intellectual capital. The purpose of this study was to analyze the implications of value added intellectual capital on a company’s financial performance as measured by Return on Assets, Return on Equity, and Assset Turnover. After knowing the variables of value added intellectual capital that have implications for the company’s financial performance, it can be used as a basis for the company in an effort to increase the value of the firm. Based on partial testing, Value Added of Intellectual Capital has a significant positive effect on Return on Assets and Return on Equity, but a negative and not significant effect on Asset Turnover.Keywords: Intellectual Capital, Return On Asset, Return On Equity, Asset Turnover
Analisis pengaruh leverage terhadap nilai perusahaan dengan kepemilikan manajerial dan arus kas bebas sebagai variabel pemoderasi Linawaty, Linawaty; Ekadjaja, Agustin
Jurnal Ekonomi Vol 22, No 1 (2017): March 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i1.189

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The purpose of this study is to examine whether or not the effect of leverage on firm value with management ownership and free cash flow as moderating variabel practice of manufacture firms listed in Indonesian Stock Exchange for period 2012-2014. Thirty five sample are selected by purposive sampling and used ordinary least square method to analysis. This study used secondary data such as firm financial statement that published during the observation year. Dependent variabel in this study is firm value practice of real estate firms listed in Indonesian Stock Exchange, while the independent variabels are leverage, management ownership, and free cash flow. The result shows that the impact of leverage is significant on firm value; Free Cash Flow is significant moderating leverage on firm, Management Ownership is not significant moderating leverage on firm value
PRODUK PERUSAHAAN PEMBIAYAAN DAN TEKNIK PENCATATAN SECARA AKUNTANSI SEBAGAI PENDUKUNG AKTIVITAS USAHA Siswanto, Halim Putera; Ekadjaja, Margarita; Henny, Henny; Ekadjaja, Agustin
Jurnal Bakti Masyarakat Indonesia Vol 2, No 1 (2019): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.915 KB) | DOI: 10.24912/jbmi.v2i1.4310

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Menjadi wirausahawan (entrepreneur) adalah pilihan yang menantang, karena selain dibutuhkan soft skill untuk melaksanakan kegiatan usahaanya juga diperlukan dana yang cukup untuk membiayai kegiatan usahanya. Suatu kondisi keuangan yang sehat dapat dicapai jika seseorang sudah mengetahui dengan jelas tujuan yang akan dicapai dan mampu mengelola sumber daya keuangannya secara tepat guna mencapai tujuan dimaksud. Selama tujuan penggunaan dari barang atau jasa tersebut merupakan suatu kebutuhan untuk tujuan produktif, maka meminjam dari sumber dana lain seperti perusahaan pembiayaan adalah keputusan yang dapat dibenarkan. Masih terdapat banyak pengusaha Usaha Mikro Kecil Menengah (UMKM) di Indonesia yang memiliki ide-ide usaha kreatif namun belum mendapatkan akses layanan dari jasa pembiayaan yang ada. Hal ini disebabkan karena minimnya pengetahuan mereka tentang perusahaan pembiayaan, analisis kredit, dan teknik pencatatan secara akuntansi. Hal ini yang mendorong perlu dilakukannya program Pengabdian Kepada Masyarakat (PKM). Program PKM ini berupa pelatihan kepada perusahaan Multi Global Electrindo, dikarenakan perusahaan tersebut merupakan perusahaan perseorangan dengan jumlah karyawan yang masih relatif sedikit dan masih memerlukan dana besar. Program PKM ini didanai oleh Direktorat Penelitian Pengabdian Masyarakat Universitas Tarumanagara (DPPM UNTAR). Tujuan pelaksanaan kegiatan PKM ini adalah dapat menghasilkan kontribusi positif bagi entrepreneur dalam hal peningkatan pemahaman mengenai literasi keuangan dan juga sebagai pemicu kegiatan-kegiatan PKM lanjutan untuk membantu program pemerintah dalam hal pengenalan literasi keuangan melalui Universitas Tarumanagara yang mendanai kegiatan ini
Pengaruh Intellectual Capital, Perubahan Cash Flow, dan Liquidity Terhadap Value of the Firm dengan Corporate Social Responsibility sebagai Variabel Moderating Ekadjaja, Margarita; Ekadjaja, Agustin
Manajemen Bisnis Kompetensi VOL. 13 NO. 01 JANUARI-JUNI 2018
Publisher : Manajemen Bisnis Kompetensi

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In this modern era, awareness that to increase competitiveness is not only depend on owned tangible resource, intangible resource strength such as Intellectual Capital. cash flowand availability of fund (liquidity) of a firm is also important to sustain it’s life. Those are considered as one of the important component of financial report that would be considered by both domestic investors and foreign investors. Nowadays a firm is also expected to take responsibility to the society both socially and naturally, also known as Corporate Social Responsibility (CSR).Purpose of this research is to understand the impact of intellectual capital, cash flow changes, liquidity, and CSR as moderating variabel against value of the firm, as a model to control conflict of agency. This research is taking manufacturing industry which are registered in Indonesian stock exchange in year 2014-2015 as population. By using purposive sampling technique.Research result based on testing of those three independent variables (intellectual capital, cash flow changes, and liquidity) and moderation variable (CSR) which done simultaneously in year 2014-2015 shows there is a significant impact and moderating the relation between independent variable and dependent variables, therefore, intellectual capital, cash flow changes, liquidity and CSR can be used as consideration for the investors in taking investment decision.Keywords: Intellectual capital, cash flow, liquidity, Corporate Social Responsibility, value of the firm