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Journal : JAZ: Jurnal Akuntansi Unihaz

PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN STUDI KASUS PERUSAHAAN INDUSTRI TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA Milda Fitriani Nainggolan; Helvoni Mahrina
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.995

Abstract

This study aims to determine how much influence intellectual capital has on firm value. Variable intellectual capital is measured by the pulic model (1998) "Value Added Intellectual Coefficient" (VAIC ™). Company value is measured by Price Book Value (PBV). The research sample used was a mining industry company listed on the Indonesia Stock Exchange (IDX) with the study period of 2013 - 2017. Data were collected by purposive sampling method. The sample used is 19 companies each year. The research method uses the classic assumption test, multiple linear regression analysis, t test, f test and coefficient of determination. The results showed that Value added human capital had no effect on firm value, Value added capital employed had no effect on firm value and Structural capital value added had an effect on firm value.
PENGARUH PENGUMUMAN DIVIDEN TERHADAP RISIKO SISTEMATIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Helvoni Mahrina
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1344

Abstract

In reality what happens in the capital market is investors like companies that provide more profits in the form of distribution of shares, as a consideration before investing funds owned. The distribution of these shares is expected to increase the income received by investors. Announcement of dividends can indirectly affect the risk of investors in making decisions to invest whether the announcement of dividends decreases or increases, because basically dividend announcements contain information that prospective investors will interpret that an increase or decrease in dividend announcements reflects the improvement or deterioration in the company's prospects In this study, the aim is to find out dividend announcements related to determining the distribution of income (earnings) between the use of income paid to shareholders as dividends or used within the company. Because of the importance of dividend announcements either increasing or decreasing that need to be considered in dividend decision making decisions for companies and dividend decision making decisions for companies and investment decisions for investors and assessing the systematic risk of a stock. In conducting this research using secondary data obtained from the IDX. From the results of this study it can be concluded that the announcement of dividend increases or decreases has no effect on systematic risk. Dividend announcements provide information about company performance that is increasing or decreasing (good or bad), so that dividend announcements are assumed to be the basis for investors to estimate (present) and future earnings.
PENGARUH VARIABEL MAKRO EKONOMI TERHADAP RETURN SAHAM SYARIAH DI INDONESIA Helvoni Mahrina
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine empirical evidence of macroeconomic variables, foreign exchange rates, inflation, gross domestic product on sharia stock returns. This study uses multiple regression analysis. The results obtained include. 1. Changes in exchange rates have a significant negative effect on returns on Islamic stocks. 2. Changes in inflation have a significant positive effect on returns on Islamic stocks. 3. Changes in GDP do not have a significant positive effect on returns on Islamic stocks.
PENGARUH MOTIVASI INVESTASI, PENGETAHUAN INVESTASI DAN MODAL MINIMAL INVESTASI TERHADAP MINAT INVESTASI DI PASAR MODAL PADA MAHASISWA FEB UNIHAZ helvoni mahrina; Seftya Dwi Shinta
Jurnal Ilmu Akuntansi Vol 6 No 1 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v6i1.3705

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi investasi, pengetahuan investasi dan modal minimal investasi terhadap minat investasi pada mahasiswa di Fakultas Ekonomi dan Bisnis UNIHAZ. Objek penelitian ini adalah mahasiswa Fakultas Ekonomi dan Bisnis UNIHAZ. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling.teknik analisis data yang digunakan dalam penelitian ini adalah regresi berganda. Hasil penelitian menunujukan bahwa motivasi investasi, pengetahuan investasi dan modal minimal investasi berpengaruh signifikan terhadap minat investasi pada mahasiswa Fakultas Ekonomi dan Bisnis UNIHAZ.