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All Journal JURNAL BISNIS STRATEGI Jurnal Studi Manajemen Organisasi Diponegoro Journal of Management Jurnal Sain Peternakan Indonesia Jurnal Dinamika Ekonomi dan Bisnis Jurnal Analisis Bisnis Ekonomi DIJB (Diponegoro International Journal of Business)
Prasetiono Prasetiono
Program Studi Manajemen Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Veterinary

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AGENCY COST TO DIVIDEND PAYOUT RATIO Imam, Nur; Prasetiono, Prasetiono
Jurnal Analisis Bisnis Ekonomi Vol 9 No 2 (2011): Volume 9, Nomor 2, Oktober 2011
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.733 KB)

Abstract

Penelitian ini dilakukan untuk menguji pengaruh biaya keagenan terhadap kebijakan dividen (dividen payout ratio). Dalam hal ini, biaya keagenan diwakili oleh kepemilikan insider, kepemilikan institusional, collateralizable asset, debt to total assets, dan firm size. Pada dasarnya, tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh biaya keagenan terhadap kebijakan dividen (dividen payout ratio). Sampel dalam penelitian menggunakan metode purposive sampling pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia dalam 2005-2009. Alat analisis yang digunakan dalam penelitian ini adalah regresi berganda. Hasil analisis menunjukkan bahwa variabel kepemilikan institusional dan variabel ukuran perusahaan berpengaruh positif dan signifikan terhadap DPR. Penelitian ini juga menemukan bahwa collateralizable assets memiliki pengaruh negatif dan signifikan terhadap DPR. Variabel lain dalam penelitian yang kepemilikan insider dan debt total asets tidak mempengaruhi secara signifikan terhadap DPR. Hasil estimasi regresi menunjukkan kemampuan prediksi model 45% sedangkan sisanya 55% dipengaruhi oleh faktor lain di luar model yang belum termasuk dalam penelitian.
CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA SERTA KONSEKUENSI TERHADAP KINERJA KEUANGAN Saffudin, Achmad Zakki; Prasetiono, Prasetiono
Jurnal Analisis Bisnis Ekonomi Vol 10 No 2 (2012): Volume 10, Nomor 2, Oktober 2012
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

       Tujuan penelitian ini adalah menguji pengaruh mekanisme corporate governance, yaitu kepemilikan institusional,kualitas audit, ukuran perusahaan dan leverage terhadap manajemen laba, dan juga meneliti pengaruh Konsekuensi dari manajemen laba terhadap kinerja keuangan. Data dalam penelitian ini adalah data sekunder pada perusahaan perbankan  di Bursa Efek Indonesia. Sampel yang digunakan adalah 11 perusahaan yang terdaftar di Jakarta Islamic Index (JII) pada periode 2005-2009 diambil secara purposive sampling. Metode analisis penelitian ini menggunakan regresi berganda dan regresi tunggal.Hasil dari penelitian ini menunjukkan bahwa (1) kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen laba, (2) kualitas audit tidak berpengaruh signifikan terhadap manajemen laba, (3) ukuran perusahaan berpengaruh signifikan negatif terhadap manajemen laba, (4) Leverage tidak berpengaruh signifikan terhadap manajemen laba, (5) secara simultan, kepemilikan institusional, kualitas audit, ukuran perusahaan dan leverage berpengaruh bersama terhadap manajemen laba dengan nilai R square 0,357;(6)manajemen laba berpengaruh signifikan negatif terhadap kinerja keuangan,dan (7) manajemen laba berpengaruh bersama dengan  nilai R square 0,27036.
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, BOPO, NET INTEREST MARGIN, DAN LOAN TO DEPOSIT RATIO TERHADAP PERUBAHAN LABA MS, Nur Artwenda; Prasetiono, Prasetiono
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1087.295 KB)

Abstract

This research is performed in order to test the influence of  the variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Biaya Operasi Pendapatan (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR), toward Earning Changes. Sampling technique used is purposive sampling with criteria as General Banking in Indonesia who provide financial report and traded during period 2004 through 2007 and forwarded to Bank Indonesia. The Data is based on publicity Indonesia Banking Directory since 2004 to 2007. Obtained by amount sampel as much 102 company from 136 banking company in Indonesia 2004-2007 period. Analysis technique used is doubled regression with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial and also f-statistic to test the truth of collectively influence in level of significance 5%. Others also done a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. During research period show as  data research was normally distributed. Based on multicolinierity test, heteroscedasticity test and autocorrelation test variable digressing of classic assumption has not founded, its indicate that the available data has fulfill the condition to use multi linier regression model. From the result of analyse indicate that data CAR, NIM, NPL, and BOPO in partial significant toward earning changes big bank, while only BOPO and NIM have an significant effect to Earning Changes small bank.
CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA SERTA KONSEKUENSI TERHADAP KINERJA KEUANGAN Saffudin, Achmad Zakki; Prasetiono, Prasetiono
Jurnal Analisis Bisnis Ekonomi Vol 10 No 2 (2012): Volume 10, Nomor 2, Oktober 2012
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

       Tujuan penelitian ini adalah menguji pengaruh mekanisme corporate governance, yaitu kepemilikan institusional,kualitas audit, ukuran perusahaan dan leverage terhadap manajemen laba, dan juga meneliti pengaruh Konsekuensi dari manajemen laba terhadap kinerja keuangan. Data dalam penelitian ini adalah data sekunder pada perusahaan perbankan  di Bursa Efek Indonesia. Sampel yang digunakan adalah 11 perusahaan yang terdaftar di Jakarta Islamic Index (JII) pada periode 2005-2009 diambil secara purposive sampling. Metode analisis penelitian ini menggunakan regresi berganda dan regresi tunggal.Hasil dari penelitian ini menunjukkan bahwa (1) kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen laba, (2) kualitas audit tidak berpengaruh signifikan terhadap manajemen laba, (3) ukuran perusahaan berpengaruh signifikan negatif terhadap manajemen laba, (4) Leverage tidak berpengaruh signifikan terhadap manajemen laba, (5) secara simultan, kepemilikan institusional, kualitas audit, ukuran perusahaan dan leverage berpengaruh bersama terhadap manajemen laba dengan nilai R square 0,357;(6)manajemen laba berpengaruh signifikan negatif terhadap kinerja keuangan,dan (7) manajemen laba berpengaruh bersama dengan  nilai R square 0,27036.
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, BOPO, NET INTEREST MARGIN, DAN LOAN TO DEPOSIT RATIO TERHADAP PERUBAHAN LABA MS, Nur Artwenda; Prasetiono, Prasetiono
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1087.295 KB)

Abstract

This research is performed in order to test the influence of  the variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Biaya Operasi Pendapatan (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR), toward Earning Changes. Sampling technique used is purposive sampling with criteria as General Banking in Indonesia who provide financial report and traded during period 2004 through 2007 and forwarded to Bank Indonesia. The Data is based on publicity Indonesia Banking Directory since 2004 to 2007. Obtained by amount sampel as much 102 company from 136 banking company in Indonesia 2004-2007 period. Analysis technique used is doubled regression with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial and also f-statistic to test the truth of collectively influence in level of significance 5%. Others also done a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. During research period show as  data research was normally distributed. Based on multicolinierity test, heteroscedasticity test and autocorrelation test variable digressing of classic assumption has not founded, its indicate that the available data has fulfill the condition to use multi linier regression model. From the result of analyse indicate that data CAR, NIM, NPL, and BOPO in partial significant toward earning changes big bank, while only BOPO and NIM have an significant effect to Earning Changes small bank.
AGENCY COST TO DIVIDEND PAYOUT RATIO Imam, Nur; Prasetiono, Prasetiono
Jurnal Analisis Bisnis Ekonomi Vol 9 No 2 (2011): Volume 9, Nomor 2, Oktober 2011
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.733 KB)

Abstract

Penelitian ini dilakukan untuk menguji pengaruh biaya keagenan terhadap kebijakan dividen (dividen payout ratio). Dalam hal ini, biaya keagenan diwakili oleh kepemilikan insider, kepemilikan institusional, collateralizable asset, debt to total assets, dan firm size. Pada dasarnya, tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh biaya keagenan terhadap kebijakan dividen (dividen payout ratio). Sampel dalam penelitian menggunakan metode purposive sampling pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia dalam 2005-2009. Alat analisis yang digunakan dalam penelitian ini adalah regresi berganda. Hasil analisis menunjukkan bahwa variabel kepemilikan institusional dan variabel ukuran perusahaan berpengaruh positif dan signifikan terhadap DPR. Penelitian ini juga menemukan bahwa collateralizable assets memiliki pengaruh negatif dan signifikan terhadap DPR. Variabel lain dalam penelitian yang kepemilikan insider dan debt total asets tidak mempengaruhi secara signifikan terhadap DPR. Hasil estimasi regresi menunjukkan kemampuan prediksi model 45% sedangkan sisanya 55% dipengaruhi oleh faktor lain di luar model yang belum termasuk dalam penelitian.
MANFAAT INDIKATOR-INDIKATOR KEUANGAN DALAM PEMBENTUKAN MODEL PREDIKSI KONDISI KESEHATAN PERBANKAN Sugiyanto, FX; Prasetiono, Prasetiono; Hariyanto, Teddy
JURNAL BISNIS STRATEGI Vol 10, No 7 (2002): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1124.608 KB) | DOI: 10.14710/jbs.10.7.11-26

Abstract

Financial distress prediction is an essential issue in finance. Especially in emerging economies, predicting the future financial situation of individual corporate entities is even more significant, bearing in mind the general economic turnrr.oil that can be caused by business failures. Following this discrimination approach this study explores the usefulness of financial ratios in constructing the discrimination models as an early waring system. Theratios used in the models were compiled from financial report: of 11 oIndonesian banks that listed in Indonesian Banking Directory. The result ofthis investigation show that financial ratios ara significant within 5% for one year before failure and 10% for two years before failure as bankruptcy prediction variable of a bank. Those ratios also explain that asset quality, management earning power and liquidity are the determines of the Indonesian banks banckruptcy.
Pengaruh Struktur Pasar, Bank Size, Inflasi dan Gross Domestic Product Terhadap Kinerja Bank di ASEAN 5 (Studi Kasus Bank Komersial di ASEAN 5 Periode Tahun 2007-2014) Ajeng K, Eka; Prasetiono, Prasetiono
Diponegoro Journal of Management Volume 5, Nomor 4, Tahun 2016
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

The purpose of this research is to analyze some factors which affect of Return On Asset Banks as Market Structure, Bank Size, Inflation and Gross Domestic Product (GDP). This study uses secondary data from 25 banks annual report, change of inflation and GDP  ASEAN 5, those are: Indonesia, Malaysia, Singapore, Philipina and Thailand in years period 2007 to 2014. The sampling method used Purposive Sampling based on a country with banks released a financial report financial. Data analysis used a panel data regression test that was a combination of data cross section and time series with fixed effect model. The results of test found that in partial market structure which is measured using Herfindahl Hirschman Index and GDP have a positive and significant impact. While bank size and inflation do not affect significantly on ROA (Return On Assets)
ANALISIS PENGARUH ROA, NPM, DER, DAN SIZE TERHADAP PRAKTIK PERATAAN LABA (Studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2010) Shintia Dewi, Kartika; Prasetiono, Prasetiono
Diponegoro Journal of Management Volume 1, Nomor 4, Tahun 2012
Publisher : Faculty of Economics and Business Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.97 KB)

Abstract

Income smoothing is defined as an intentional act done to reduce the fluktuation of profit managers to use certain accounting methods. The reason that income smoothing performed by the managemen tare: reduce tax debt, increase investor confidence, can strengthen the relationship between managers and employees The study was conducted using purposive sampling for sampling is used and there are 53 companies that were visited during the study. Analytical techniques used in this study is multiple regression analysis using SPSS where previous data was tested using the classical assumption test. The results show net profit margin (NPM) and size significantly positively related to income smoothing while the return on assets (ROA) and debt to equity ratio (DER) are not significant to earnings smoothing.
PENGARUH EMPLOYEE STOCK OWNERSHIP PLAN (ESOP), PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), INNOVATION, LEVERAGE, DAN FIRM SIZE TERHADAP CORPORATE FINANCIAL PERFORMANCE (Studi pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2013-2017) Syahida, Asyifa Zuchruf; Prasetiono, Prasetiono
Diponegoro Journal of Management Volume 8, Nomor 2, Tahun 2019
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

This study aims to test the influence of Employee Stock Ownership Plan, Corporate Social Responsibility disclosure, innovation, leverage, and firm size toward corporate financial performance. Corporate financial performance can be seen from the company’s profitability which measured by ROA. This research was conducted because there are differences in results from previous studies. The sample used in this study are manufacturing companies listed in Indonesia Stock Exchange during 2013-2017. This study used purposive sampling method with several criteria and outlier data removal to obtain a valid data, which remain as 230 observation data. Multiple regression analysis which is processed by SPSS 25 is used as an analysis technique consisting of classical assumption test and coefficient of determinant test, F statistical test, and t statistical test. The results of this research indicate that leverage has significant negative effect toward corporate financial performance and firm size has significant positive effect toward corporate financial performance. Meanwhile Employee Stock Ownership Plan has insignificant negative effect toward corporate financial performance. Corporate Social Responsibility disclosure and innovation has insignificant positive effect toward corporate financial performance which shows a unidirectional and insignificant relationship.
Co-Authors Afif, Saleh Agustania Rahmawati, Agustania Ajeng K, Eka Amila Sativa, Amila Anisa Puspa Dina Anthonius Harapan, Anthonius Astiwi Indriani Ayuningtyas, Gearin Sekar B.I.M. Tampoebolon Bryan Aristanto, Bryan Dery Darusman Devki Prasasti, Devki Dina, Anisa Puspa Dita Novita Sari, Dita Farrashita Aulia, Farrashita Feri Dwi Ardiyanto Finta Elvira Fredy Herman Yunialdo, Fredy Herman FX Sugiyanto Hariyanto, Teddy Hesti Dyah Permatasari, Hesti Dyah Hesti Secsio, Esa Nursanti Dwi Hidayah, Na’imatul Hidayah Ibrahim Sany, Ibrahim Iguh Wijanarko Imam, Nur Imam, Nur Kartika Shintia Dewi Kosasi, Aldi Kusuma Melati, Dinda Miladia Septiana, Miladia MS, Nur Artwenda MS, Nur Artwenda Muhammad Mirajudin Muhammad Mirajudin, Muhammad Nobert Steven Sinaga, Nobert Steven Novita Indah Nugraheni Pamungkas PAP, Bintang Surya Panggabean, Deo Paskah Simanungkalit, Paskah R. Septianto Rahmawati Budi Utami, Rahmawati Budi Rio Satriyo Aji, Rio Satriyo Rosyid, Sholeh Fauzan Saffudin, Achmad Zakki Saffudin, Achmad Zakki Sakina, Ida Sekar Aditya Dwikirana, Sekar Aditya Sendy, Hana Shoimatul Fitriana Silaen, Reni Suci Pujiani Syahida, Asyifa Zuchruf Uli Latifah wardhana, galih wisnu