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Pengaruh Tingkat Perputaran Modal Kerja Truktur Modal dan Ukuran Perusahaan, terhadap Profitabilitas Pada Perusahaan Whole Sale and Retail Trade di Bursa Efek Indonesia Periode 2008-2011 Titin Waseri; Kirmizi '; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aimed to significantly influence the working capital turnover, debt to equity ratio (DER) and firm size affect the profitability of whole sale and retail trade companies are listed at Indonesia Stock Exchange for period from 2008 until 2011. The Model which used in this research is multiple linear regression. Data was obtain from 23 whole sale and retail trade companies as the sample in research in Indonesian Stock Exchange during the period of 4 years in a row. The data is processed by using SPSS for windows version 17. The results of this research can be concluded that the working capital turnover and firm size have a significant effect on profitability. While invendebt to equity ratio (DER) no effect on profitability. The result of simultant test, working capital turnover, debt to equity ratio (DER) and firm size have significantly influence profitability.Keywords : Working Capital Turnover, Debt to Equity Ratio (DER), Firm Size, Profitability

PENGARUH LABA BERSIH, ARUS KAS OPERASI DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Pandu Triatmojo; Kirmizi '; Al Azhar L '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The aim of this study was to examine the effect of Net Profit, Operating Cash Flow and Sales Growth on Dividend Policy in manufacturing companies. The population in this study were all manufacturing company engaged in the Manufacturing Industry in Indonesia Stock Exchange and using the 2011 -2013 financial statements of 142 companies. The sample in this study were all manufacturing companies that meet the criteria numbering as many as 26 companies. The analytical method used in this study was multiple regression analysis. Based on the analysis of data, it can be concluded that: 1) there is no significant influence of Net Profit on Dividend Policy; 2) there is a significant influence of Operating Cash Flow on Dividend Policy; and 3) there is a significant influence of Sales Growth on Dividend Policy. In addition, this study also showed that the influence of variables Net Profit, Operating Cash Flow, and Sales Growth can be explained the model of this equation is 31.4% and the remaining 68.6% is influenced by other factors that are not included in the regression equation.Keywords: Net Profit, Operating Cash Flow, Sales Growth influential and Dividend Policy

1 ANALISIS PENGARUH PERTUMBUHAN ASSET, PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KEBIJAKAN DIVIDEN TERHADAP KEPUTUSAN PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri Ayulestari; Kirmizi '; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of asset growth, profitability, sales growth and dividend policy on funding decisions at companies listed on the Indonesia Stock Exchange. With samples are 26 companies listed in Indonesia Stock Exchange (BEI) in the year 2007-2012. The analytical method used is multiple regression analysis. Before the t test statistic for multiple regression equation, the test is done first classical assumption of data normality, autocorrelation, multicollinearity and heteroscedasticity. Once the data is free from classical assumptions, then the hypothesis test using the t test to see the effect of each independent variable on the dependent variable partially. Based on the analysis, it is known that the growth in assets, profitability, and sales growth proved significant effect on DER. The dividend policy of no significant effect on DER. The coefficient of determination is a study in which 58.2 % 42.8 % further change in the dependent variable that is influenced by other variables not included in this study. Keywords : Debt to Equity Ratio, Asset Growth, Profitability, Sales Growth, Dividend Policy

PENGARUH INTEGRITAS, KEAHLIAN AUDIT, KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Padang, dan Batam) Putri Rachmiaty; Kirmizi '; Azhari '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of integrity, audit expertise, competency, and independency, positive effect on audit quality. In this study, researchers examined the quality of audits in Public Accounting Firm (KAP) in the city of Pekanbaru, Padang, Batam and using independent variable , namely integrity, audit expertises, competency, and independency.The population in this study were all auditors working at the firm in the city of Pekanbaru , Padang, and Batam. Sampling was done by using purposive sampling method, and the total sample of 70 respondents. The primary data collection method used was a questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques.The results of testing the hypothesis in this study indicate that the integrity, audit expertise, and the independency of positive and significant impact on audit quality. While the competency variable had no significant effect on audit quality significant level of α < 0,05. Simultaneously, all independent variables are positive and significant impact on audit quality significant level of α < 0,05.The degree of influence the value of (R2) by all independent variables are 46,8% and 53.2% influenced by other variables.Keywords : independency, competency, audit expertise, integrity, audit quality.

Pengaruh Good Governance, Gaya Kepemimpinan, Komitmen Organisasi dan Budaya Organisasi Terhadap Kinerja Pemerintah Daerah (Studi Pada Pemerintah Daerah Kabupaten Kampar) Siti Aisyah; Kirmizi '; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of good governance, leadership style, organizational commitment and organizational culture on the performance of local government in District Government of Kampar. The research samples are selected by using questionnaire survey method were 18 manager in the special district of Kampar. The analytical tool used is multiple regression. The result showed show that: (1) good governance has positive influence on the performance of local government, (2) leadership style has positive influence on the performance of local government (3) organizational commitment has positive influence on the performance of local government (4) organizational culture does not affect the performance of local government.Keywords: Good governance, leadership style, organizational commitment and Organizational culture, performance of local government

Analisis Pengaruh Kebijakan Deviden, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia pada Periode Pengamatan 2009-2012 Monika Nova Natalia; Kirmizi '; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to know the effect of policy deviden, profitability and size company to capital structure. This research is done at consumer goods companies listed in Indonesian Stock Exchange for period 2009-2012. The data used in this research are 20 consumer goods companies during 2009-2012 have a criteria and were analyzed descriptive statistic and multiple regression were performed to test the hypotheses.The statistical methods use in this research are simple regression and multiple regressions. The result of this research find that 45,60 % capital structure influenced by variable of policy deviden, profitability and size company, while about 54,40% capital structure influenced by other variable.The result of this research shows that only policy deviden and profitability has significant effect to capital structure, and then size company has unsignificant efect to capital structure.Keywords: Capital Structure, Policy Deviden, Profitability and Size Company

Pengaruh partisipasi penyusunan anggaran terhadap kinerja Pemerintah Daerah dengan komitmen organisasi dan gaya kepemimpinan sebagai variabel moderating (studi empiris pada Kota Pekanbaru) Sisca Mutiara Sari; Kirmizi '; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to analyze whether participation budget significantly affect local government performance, but it also aims to determine organizational commitment and leadership style can affect the relationship between budgetary participation on local government performance. To collect data of this study, survey questionnaires are used. From 100 questionnaires were given to managers in a public sector organization, questionnaires with complete answers were 80 questionnaires. Testing in this study using SPSS software version 17 for windows. The analysis results indicate that budgetary participation and local government performance have positive relationship and statistically significant. But organization commitment did not indirectly affect local government performance in budgetary participation. Leadership style directly affects local government performance in budgetary participation. Keywords: Participation budgeting, local government performance, organizational commitment, leadership style.

PENGARUH PENGALAMAN, PENGETAHUAN, DAN AUDIT JUDGMENT TERHADAP OPINI AUDIT Florentina '; Kirmizi '; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of experience, knowledge, and audit judgment on audit opinion. The population in this study is the auditor who working at the firm in the city of Pekanbaru, Medan, and Padang. Sampling technique used in this study is convenience sampling with total respondents 42 auditors. The type of data used is primary data by using questionnaires method. The data analysis technique used in this study is multiple regression analysis with the help of SPSS version 17. The result of this study showed that the experience has no significant effect on audit opinion. However, the knowledge and audit judgment has a significant effect on audit opinion. Simultaneously, all independent variables has significant effect on audit opinion. The value of adjusted R square is 20,7%, which mean that experience, knowledge, and audit judgment variable can explain 20,7% of audit opinion variable and the rest is explained by other variables that not included in this study.Keywords: experience, knowledge, audit judgment, and audit opinion.

ANALISIS OVERREACTION HYPOTHESIS DAN PENGARUH UKURAN PERUSAHAAN, BID-ASK SPREAD, DAN LIKUIDITAS SAHAM TERHADAP FENOMENA PRICE REVERSAL: (Studi Empiris pada Perusahaan yang Terdaftar di BEI ) Elline Yull; Kirmizi '
PEKBIS Vol 4, No 01 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini menguji return saham yang mengikuti satu hari perubahan besar hargasaham di Bursa Efek Indonesia (BEI) periode 2007 - 2010. Sampel dari penelitian inimenggunakan 30 perusahaan yang terdaftar di BEI.Sampel ini kemudiandiklasifikasikan lagi menjadi 20 perusahaan yang menjadi sampel winner dan 20perusahaan yang menjadi sampel loser.Penelitian ini menggunakan data harian,sedangkan perhitungan abnormal return menggunakan Market Adjusted Model.Periode pengamatan dalam penelitian ini adalah 5 hari sebelum t=0 dan 20 harisetelah t=0. Analisis yang digunakan adalah uji t, korelasi, dan regresi berganda.Data yang digunakan dalam penelitian ini adalah closing price, IHSG, kapitalisasipasar, volume perdagangan saham, serta bid dan ask price. Hasil penelitian melaluiuji t mengidentifikasikan bahwa pada saham winner maupun loser terjadipembalikan harga.Dari analisis korelasi, didapatkan hasilkorelasi yang bernilainegatif dan signifikan berbeda dengan nol. Hal inimenunjukkan terdapat reaksiberlebihan dari investor.Reaksi berlebihan inikemudian disadari investor sehinggamelakukan koreksi terhadap tindakan tersebut.Terdapatnya reaksi berlebihan dariinvestor dalam pembalikan harga mengimplikasikan bahwa pasar belum efisien,karena harga saham dapat diprediksikan berdasarkan harga saham masa lalu.Persamaan regresi untuk saham winner dan loser menunjukkan bahwa hanyaterdapat sedikit bukti yang signifikan bagi faktor-faktor ukuran perusahaan, bid-askspread, dan likuiditas saham dalam mempengaruhi terjadinya pembalikan harga.

PENGARUH PERTUMBUHAN MODAL DAN ASET TERHADAP RASIO RISK BASED CAPITAL (RBC), PERTUMBUHAN PREMI NETO DAN PROFITABILITAS PERUSAHAAN ASURANSI UMUM DI INDONESIA Kirmizi '; Susi Surya Agus
PEKBIS Vol 3, No 01 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

he aim of this research is to identify and analyze the influence of capital and assetgrowth on RBC, the influence of capital and asset growth and RBC on PremiumGrowth, the influence of capital, asset, premium growth, and RBC on ROE offinancial performance variables in general insurance industries in the period of 2000-2007. This research was using the secondary data which was collected frominsurance financial reporting the period of 2000-2007 from Infobank ResearchDepartment. One handred and seven companies was drawn as sample.The datawas analyzed by using path analysis statistic method. Based on statictly finding, thedata can be explained by model and the research found the capital growth havenegative influence on the premium growth, the asset growth have positive influenceon premium growth, the capital growth have positive influence on Return On Equity,the asset growth have positive influence on the return on equity. The research canbe drawn conclusion that optimum capital and asset used in the companies not onlycould achieve optimum income and profits but also increase RBC ratio up to thelevel 120%. The companies also focus on Risk Management, Services, CorporateVision & Mission, and Active to higher employee’s skill and knowledge.

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