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Pengaruh Corporate Governance dalam Memprediksi Biaya Ekuitas dengan Pendekatan Model Ohlson Muhammad Rivandi; Marlina Marlina
El-Barka: Journal of Islamic Economics and Business Vol 2, No 2 (2019)
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v2i2.1751

Abstract: Cost of equity a concept of cost in determining the real cost that must be borne by the company to obtain funds from a source or use of capital from each source of funds, then determine the average cost of capital of all funds used by the company. The method used in the measurement of equity costs is the Ohlson model. Research objectives to prove empirically the Effect of Corporate Governance in Predicting Equity Costs with the Ohlson Model Approach. Research population of manufacturing companies on the Indonesia Stock Exchange. The sample used using porposive sampling techniques amounted to 30 companies. The analysis method used uses a panel regression model. Based on the test results, it is empirically proven that (1) Family Ownership does not affect the cost of Equity, (2) Institutional Ownership negatively affects the cost of equity, (3) The Independent Board of Commissioners does not affect the cost of equity. الملخص: تكلفة الأسهم هي مفهوم التكلفة في تحديد مقدار التكاليف الحقيقية التي يجب أن تتحملها الشركة للحصول على أموال من مصدر أو استخدام رأس المال من كل مصدر للأموال، ثم تحديد متوسط تكلفة رأس المال (متوسط تكلفة رأس المال) لجميع الصناديق المستخدمة من قبل الشركة. الطريقة المستخدمة في قياس تكاليف الأسهم هي نموذج أولسون. الهدف من هذه الدراسة هو إثبات ملكية الأسرة بشكل تجريبي، والملكية المؤسسية، ومجلس مفوضين مستقلين حول تكلفة الأسهم. البحوث السكانية لهذا البحث شركات في بورصة إندونيسيا. كانت العينة المستخدمة تقنية أخذ عينات هادفة بلغ مجموعها 30 شركة. الطريقة التحليلية المستخدمة هي نموذج انحدار اللوحة. بناءً على نتائج الاختبار، تثبت بشكل تجريبي أن (1) ملكية الأسرة ليس لها أي تأثير على تكلفة الأسهم، (2) الملكية المؤسسية لها تأثير سلبي على تكلفة الأسهم، (3) مجلس المفوضين المستقلين ليس له أي تأثير على تكلفة حقوق الملكية. Abstrak: Biaya ekuitas sebuah Konsep biaya dalam menentukan besarnya biaya secara riil yang harus ditanggung oleh perusahaan untuk memperoleh dana dari suatu sumber atau penggunaan modal dari masing-masing sumber dana, untuk kemudian menentukan biaya modal rata-rata (average cost of capital) dari keseluruhan dana yang dipergunakan perusahaan. Metode yang digunakan didalam pengukuran biaya ekuitas adalah model Ohlson. Tujuan penelitian untuk membuktikan secara empiris Kepemilikan Keluarga, Kepemiikan Institusional, dan Dewan Komisaris Independen Terhadap Biaya Ekuitas. Populasi penelitian perusahaan manufaktur di Bursa Efek Indonesia. Sampel yang digunakan mengunakan teknik porposive sampling berjumlah 30 perusahaan. Metode Analisis yang digunakan menggunakan model regresi panel. Berdasrkan hasil pengujian membuktikan secara empiris bahwa (1) Kepemilikan Keluarga tidak berpengaruh terhadap biaya Ekuitas, (2) Kepemilikan Institusional berpengaruh negatif terhadap biaya ekuitas, (3) Dewan Komisaris Independen tidak berpengaruh terhadap biaya ekuitas.

The Influence of Intellectual Capital Disclosure and Profitability on Value Company Gerry Hamdani Putra; Marlina Marlina
El Barka: Journal of Islamic Economics and Business Vol 4, No 2 (2021)
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v4i2.3309

The Company's value reflects the assets owned by the company. This study aims to examine the effect of intellectual capital disclosure and profitability on firm value. The Population are manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2020. The samples of this study are forty-four companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. The data analysis method used is multiple regression model. Based on the hypothesis tasted proves that the intellectual capital disclosure and profitability have the positive and significant effect on firm value. Firm value is able to provide maximum welfare to shareholders. An increase in share prices can reflect the company's assets.

ANALISIS FREE CASH FLOW, PROFITABILITAS, DEVIDEN DAN UKURAN PERUSAHAAN TERHADAP LEVERAGE PERUSAHAAN DENGAN INVESMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING PADA SEKTOR TRADE, SERVICE & INVESMENT YANG TERDAFTAR PADA BEI Marlina Marlina; Muhammad Rivandi
JURNAL PUNDI Vol 3, No 3 (2019)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v3i3.187

ABSTRACK The decline in the purchasing power of the public, as seen from the decline in the growth of Trade, Services and Investment sector in the retail sector subsector Retail sub-sector condition has been 2.5 years underperformance This study aims to test whether the influence of Investment Opportunity Set (IOS) free cash flow and profitability to leverage. Population in this research is Trade Company, Services & Investment, retail subsector, which is listed on BEI. period 2014-2016, ie as many as 23 Companies. Using the technique of porposive sampling, the sample in this study were 15 companies. Data analysis technique that is regersion analysis by using moderating variable. From the test results, showed that the Free cash flow has a significant effect on leverage, which is indicated from the significance value> 0.05 is 0.018. Profitability has a significant effect on firm leverage which is shown from significance value> 0.05 ie 0.000. IOS does not affect the relationship between free cash flow and leverage, as indicated by the significance value of IOS interaction with free cash flow <0.05 is 0.053. And IOS Set affects the relationship between Profitability with leverage shown from the significance value of IOS interaction with Profitability> 0.05 is 0.044 Keywords: free cash flow, profitability, leverage, IOS

Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak pada KPP Pratama Lubuk Pakam Marlina Marlina
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The purpose of this study was to empirically prove the influence of partially or simultan tax examination intensity, quality of service tax, taxpayer compliance, justice, knowledge and understanding of the taxpayer, the tax system, tax discrimination and the possibility of detection of cheating against the perception of taxpayers about tax evasion on KPP Pratama Lubuk Pakam.The population in this research is the whole personal person taxpayer listed on KPP Pratama Lubukpakam 2015 which amounted to 167,946 people by using the sample Slovin formula according to as much as 100 samples with a proportional random and accidental sampling. Data analysis techniques using multiple linear regression with t-test statistical test, F test and koeficien determination..The results of the study prove that simultan tax examination intensity, quality of service tax, taxpayer compliance, justice, knowledge and understanding of the taxpayer, the tax system, tax discrimination and the possibility of detection of deception effect significantly to taxpayer perceptions about tax evasion.Partially intensity inspection tax, taxpayer compliance, justice, and the possibility of cheating detected no effect on perception of taxpayers about tax evasion, the quality of service of significant negative effect against the taxpayer perceptions about tax evasion, while the knowledge and understanding of the taxpayer, the tax system as well as a significant positive effect of tax discrimination to taxpayer perceptions about tax evasion

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