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Pengaruh Faktor-Faktor Penentu Perataan Laba terhadap Return Saham pada Perusahaan Perata Laba di Industri Manufaktur Rosinta Ria Panggabean; Novita Novita
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1277

Abstract

Income smoothing is the way that used by management to reduce fluctuation in reported earnings to fit the desired target. Income smoothing action is considered as a common action done by management to achieve certain purposes. The purpose of this research is to analyze the influence of determinant factors of income smoothing (net earnings, total asset, total sales, leverage, and operating profit margin) toward stock return. Thesample used in this research is 48 manufacturing companies listed in Indonesian Stock Exchange selected by purposive sampling method. Eckel Index is used in this research as the assumption of income smoothing. The data analysis methods that been used are classical assumption test that included test of normality with One Sample Kolmogorov-Smirnov, multicollinearity test, autocorrelation test, and heteroskedastisity test withscatterplot. Moreover, data are also analyzed using regression test with f test and t test.Based on the result of this research, it is shown that only the net earnings which have a significant influence on stock returns. While, total assets, total sales, leverage, and operating profit margin have no influence on stock returns. Result of this research which conducted by f test (simultaneous test) showed that all independent variables (net earnings, total assets, total sales, leverage, and operating profit margin), together have a significant influence on stock returns.
THE EFFECT OF SELF CONFIDENCE, QUALITY EDUCATION AND FAMILY ENVIRONMENT ON INDONESIAN YOUTH IN ENTREPRENEURSHIP Novita Novita; Damar Aji Irawan; Benyamin Suwitorahardjo
Social Economics and Ecology International Journal (SEEIJ) Vol. 1 No. 1 (2017): October
Publisher : Bina Nusantara University

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Abstract

The biggest challenge faced by students nowadays and in the future, is how to deal with the increasingly high competition in the world, the increasing number of undergraduate and limited job opportunities. In this kind of situations, the students had to find a creative way and change the approach of being a university graduate looking for a job, to become scholars who can create their own jobs, or even able to create jobs for others.The purpose of this study was to determine the youth interest on entrepreneurship in Indonesia. It seems that the youth are unaware to see that the job is increasingly difficult to find nowadays. So through this study, researchers wanted to find out what causes youth in Indonesia, reluctant to become an entrepreneur. While being an entrepreneur, the youth can open or create jobs for others and can reduce the level of unemployment in Indonesia.Self-confidence is an important factor in entrepreneurship. Family environment and quality education also participate in creating interest for youth in entrepreneurship. This research is using basic research method; where researchers will try to link the theories of the existing variables. Thus, researchers can conduct research by distributing questionnaires to the youth throughout Indonesia. This study aims to determine the cause of Indonesian youth lack of interest in entrepreneurship.