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PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN Utami, Yuni; Mubarok, Abdullah
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.111 KB)

Abstract

The research is aimed to know (1) how perception to accountant profession (lecturers, management accountants, students) abaut the interesting ethics and social responsibility to reach corporate goals. (2) are there significant difference to perception between each the accountant profession components. Perception between accountant profession abaut the interesting ethics and social responsibility to reach corporate goals is analyzed by comparing with the total of counting score to each component of respondents and the total of ideal score. Than it is interpreted by interpretation score cretaria. The difference of perception between each the accountant profession components is analyzed by Analysis of Variance (ANOVA) methods ( post hoc test ). The research show that commonly the  accountant profession have good perception abaut the interesting ethics and social responsibility to reach corporate goals. From the third component, lecturer have the most good perception. Maybe, the lecturer not only teachs but also educates ethics. The studies also resumes that there is not  siginificant difference to perception between each the accountant profession components  (lecturers, management accountants, students).   Keyword: perception, accountant profession, lecturers, management accountants, Students, ethics, social responsibility
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2011 - 2015) Setiono, Dedi Bangun; Susetyo, Budi; Mubarok, Abdullah
PERMANA Vol 8, No 2 (2017): Pebruari
Publisher : PERMANA

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Abstract

This study aims to examine the effect of profitability, investment decisions, dividend policy and debt policy to corporate values simultaneously and partially. The population of this study is a manufacturing company of the consumer goods industry sector listed on the Indonesia Stock Exchange. Sampling method used is purposive sampling method. Samples were collected from 8 manufacturing companies of the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2011-2015. Data collection method in this research is documentation. While the data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, F test, t test and coefficient of determination test. Based on the results of multiple regression analysis shows that profitability, investment decisions, dividend policy and debt policy have a significant effect on corporate value with a significance value of 0.000. Profitability significantly partially affect the value of the company with a significance value of 0.000. Investment Decision significantly influence partially to company value with its significan value of 0.000. The dividend policy has no significant effect partially on the value of the company with its significant value of 0.660 and the debt policy has a significant effect partially on the value of the firm with its significance value of 0.001.  Keywords: profitability, investment decisions, dividend policy, debt policy, corporate value
PENGARUH TEMPORARY DIFFERENCE DAN PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI mubarok, abdullah
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol 12 No 02 (2017): JEBI
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.471 KB) | DOI: 10.36310/jebi.v12i02.34

Abstract

Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013-2016. Jumlah perusahaan manufaktur yang dijadikan sampel penelitian adalah 14 perusahaan dengan pengamatan selama 4 tahun. Penelitian ini berdasarkan purposive sampling. Total sampel penelitian ini adalah 56 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda dan MRA (Moderated Regression Analysis).Hasil penelitian ini menunjukan bahwa nilai signifikan temporary differences sebesar 0.000, permanent differences sebesar 0,015 dan ukuran perusahaanmemilikinilai signifikansebesar 0,548, dari hasil tersebut menunjukkan nilai signifikan lebih kecil dari 0.050, maka dapat disimpulkan bahwa temporary difference dan permanent difference berpengaruh secara signifikan terhadap pertumbuhan laba, dan ukuran perusahaan memiliki nilai signifikan sebesar 0,548, yangmenunjukkan nilai signifikan lebih besar dari 0.050, maka ukuran perusahaan tidak berpengaruh terhadap pertumbuhan laba. Penelitian ini menemukan bukti mengenai interaksi antara temporary difference dengan ukuran perusahaan yang menunjukkan nilai signifikan sebesar 0,026 dan permanent differencedengan ukuran perusahaan yang menunjukkan nilai signifikan sebesar 0,023 lebih kecil dari 0.050, dari hasil tersebut dapat disimpulkan bahwa interaksi antara temporary differencedengan ukuran perusahaan berpengaruh secara signifikan terhadap pertumbuhan laba. Dan permanent differencedengan ukuran perusahaan berpengaruh secara signifikan terhadap pertumbuhan laba.
PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN Utami, Yuni; Mubarok, Abdullah
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.111 KB)

Abstract

The research is aimed to know (1) how perception to accountant profession (lecturers, management accountants, students) abaut the interesting ethics and social responsibility to reach corporate goals. (2) are there significant difference to perception between each the accountant profession components. Perception between accountant profession abaut the interesting ethics and social responsibility to reach corporate goals is analyzed by comparing with the total of counting score to each component of respondents and the total of ideal score. Than it is interpreted by interpretation score cretaria. The difference of perception between each the accountant profession components is analyzed by Analysis of Variance (ANOVA) methods ( post hoc test ). The research show that commonly the  accountant profession have good perception abaut the interesting ethics and social responsibility to reach corporate goals. From the third component, lecturer have the most good perception. Maybe, the lecturer not only teachs but also educates ethics. The studies also resumes that there is not  siginificant difference to perception between each the accountant profession components  (lecturers, management accountants, students).   Keyword: perception, accountant profession, lecturers, management accountants, Students, ethics, social responsibility