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PENGARUH FINANCIAL LEVERAGE, COMPANY SIZE, dan PROFITABILITAS TERHADAP PRAKTIK PERATAAN LABA (Income Smoothing) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Astuti Yuli Setyani
RESEARCH FAIR UNISRI Vol. 3 No. 1 (2019): RESEARCH FAIR UNISRI
Publisher : Universitas Slamet Riyadi

Perataan laba (Income Smoothing) adalah cara yang digunakan manajemen untuk mengurangi fluktuasi laba yang dilaporkan sehingga kinerja perusahaan terlihat stabil. Tindakan perataan laba dianggap sebagai tindakan yang umum dilakukan oleh manajemen untuk mencapai maksud-maksud tertentu. Namun demikian praktik ini telah dikritik oleh banyak pihak karena dapat tidak relevan sehingga dalam laporan keuangan menjadi tidak memadai. Akibat selanjutnya, laporan keuangan tidak lagi mencerminkan keadaan sebenarnya mengenai hal-hal yang terjadi di perusahaan yang seharusnya perlu diketahui oleh pemakai laporan keuangan.Penelitian ini bertujuan untuk menguji profitabilitas, financial leverage, company size terhadap tindakan perataan laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Pengujian hipotesis menggunakan model analisis regresi linier berganda untuk menguji ROA,DOTA dan SIZE,.Hasil penelitian menunjukkan bahwa profitabilitas, financial leverage dan ukuran perusahaan tidak berpengaruh terhadap terjadinya praktik perataan laba.Kata kunci: profitabilitas, financial leverage, ukuran perusahaan, income smoothing.

TINDAKAN PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Astuti Yuli Setyani; Rikha Liffa
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2012): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

This study aimed to examine the effect of public ownership structure, industry type, firm size, profitability and financial risks affecting the income smoothing. Sample used in this study were 107 companies included in the manufacturing industry, financial institutions and real estate, and properties listed on Indonesia Stock Exchange in 2005-2009. The data analysis technique that used is logistic regression. The results obtained from this study showed that the profitability and financial risk affects the income smoothing, while the structure of public ownership, type of industry and firm size has no effect.Keywords: profitability, financial risk, income smoothing

KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MANUFAKTUR Astuti Yuli Setyani; Ambar Kusuma Astuti
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2014.101.177

The purpose of this study was toexamine the effect of investment decisions, financing decisions and dividend policy on firm value. The sample in this study is a manufacturing company established on criteria. Data were obtained from the Indonesian Capital Market Directory (ICMB) and the manufacturing company's financial statement since the period 2008-2011. Based on purposive sampling method, samples obtained by 158 observations. Regression analysis done based on the results of the data analysis. The hypothesis in this study were tested using multiple regression analysis. This study concludes some of the following: (1) variable dividend policy was not shown to affect the value of the company, (2) variable funding decisions variable shown to affect tthe value of the company,(3) investment decision variables was not shown to affect tthe value of the company. Keywords: investment decisions, financingdecisions, dividend policy, the value ofthe company

PERTUMBUHAN MODAL SENDIRI PADA INDUSTRI MANUFAKTUR: STUDI EMPIRIS DI BURSA EFEK INDONESIA Astuti Yuli Setyani
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 2 (2010): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2010.62.37

Equity Growth is influenced by internal and external factors. Internal factor under control management, i.e. return on asset (ROA), dept to equity ratio (DER) retention rate (RR). The purpose of this study is to examine the effect of internal factors toward equity growth. Using financial data of campanies listed in Jakarta Stock Exchange (JSE) from the periods of 2004 to 2008, this study finds that return on asset influence equity growth. Meanwhile, Debt to Equity Ratio and Ratention Rate show no such effect. Kata kunci: Return On Asset, Debt to EquityRatio, Ratention Rate, Equity Growth

PENGARUH PERUBAHAN KOMPONEN LAPORAN ARUS KAS, PERUBAHAN LABA KOTOR, DAN PERUBAHAN SIZE PERUSAHAAN TERHADAP EXPECTED RETURN SAHAM Serly C; Astuti Yuli Setyani
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2011): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2011.71.32

The purpose of this study was to examine the effect of changes in thecomponents of cash flows (operating cash flow changes, investment cashflow changes , cash flow funding changes), changes in gross profit,and change the size of the company toward expected return stock ofmanufacturing companies which go public in Indonesia Stock Exchange. The number of companies studied as many as 84 companies listed in Indonesia Stock Exchange with the observation period from 2004 to 2008. The technique used in the data analysis is the technique of multiple linear regression. Results of the study showed that only cash flow operations changes ,investment cash flow changes and gross margin changes that showed significantly influence against expected return stockKata kunci: expected return, size, arus kas operasi, arus kas investasi, laba kotor

PENGARUH PUBLIKASI LAPORAN KEUANGAN TERHADAP VOLUME PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA Mikha Gorbyanto Nuari; Astuti Yuli Setyani
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.131.277

Capital market in Indonesia today is experiencing rapid development, the growth contribute to the high investment that can be seen from the number of shares traded by investors. Financial statements are one of many source which investor used as a source of consideration to make investment decision. The purpose of this study was to examine whether there is a difference between the volume of stock trading before the publication of financial statements and after the publication of financial statements in 20 days event window. The research sample is a group companies that included in the index stock LQ 45 in 2016. Hypothesis testing using a paired sample t-test. The results of this test showed no significant difference between the volume of trade before publication of the financial statements and after the publication of the financial statements.Key terms: financial statements, volume of stock trading, capital market, investmentPasar modal di Indonesia dewasa ini mengalami perkembangan yang pesat, hal tersebut berdampak pada tingginya investasi dilihat dari jumlah saham yang ditransaksikan oleh investor. Laporan keuangan merupakan salah satu sumber informasi bagi investor sebagai bahan pertimbangan dalam melakukan keputusan investasi. Tujuan dari penelitian ini adalah untuk menguji apakah ada perbedaan antara volume perdagangan saham sebelum publikasi laporan keuangan dengan sesudah publikasi laporan keuangan pada event window 20 hari. Sampel penelitian merupakan perusahaan yang masuk dalam kelompok indeks saham LQ 45 pada tahun 2016. Pengujian hipotesis dilakukan dengan menggunakan uji paired samples t-test. Hasil dari pengujian ini menunjukkan tidak adaperbedaan yang signifikan antara volume perdagangan sebelum publikasi laporan keuangan dengan sesudah publikasi laporan keuangan.Kata Kunci: laporan keuangan, volume perdagangan saham, pasar modal, investasi.

PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Astuti Yuli Setyani
Jurnal Riset Akuntansi dan Keuangan Vol 14, No 1 (2018): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

This study aims to examine the effect of dividend policy, debt policy and profitability on company's value. The sample in this study were taken by using purposive sampling technique so that the obtained sample of 22 companies 2012-2016. The results of this study indicated that the dividend policy affect on company's value. Debt policy does not affect on company's value. Profitability affect (ROE) on company's value, while ROA does not affect on company's value.Keywords: Dividend Policy (DPR), Debt Policy (DER), Profitability (ROE), (ROA), Company Value (PER). ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kebijakan dividen,kebijakan hutang dan profitabilitas terhadap nilai perusahaan. Sampel dalam penelitian ini diambil dengan menggunakan teknik Purposive Sampling sehingga diperoleh sampel sebanyak 22 perusahaan dari tahun 2012 -2016. Hasil penelitian ini menunjukkan bahwa kebijakan dividen (DPR) berpengaruh terhadap nilai perusahaan. Kebijakan hutang (DER) tidak berpengaruh terhadap nilai perusahaan. Profitabilitas (ROE) berpengaruh terhadap nilai perusahaan sedangkan ROA tidak berpengaruh terhadap nilai perusahaan.Kata kunci: Kebijakan Dividen (DPR), Kebijakan Hutang (DER), Profitabilitas (ROE), (ROE), Nilai Perusahaan (PER).

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI Astuti Yuli Setyani
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2015.112.12

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

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