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All Journal Manajemen Krida Wacana Akuntansi Krida Wacana Jurnal Akuntansi, Auditing dan Keuangan Journal Economics & Business Atmajaya Indonesia BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Inspirasi Binsis dan Manajemen Jurnal Akuntansi
Lasmanita Rajagukguk
Universitas Katolik Indonesia Atma Jaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Pengendalian Intern Pada Sistem Pelayanan Restoran Siap Dan Pengaruhnya Terhadap Tingkat Penjualan Rajagukguk, Lasmanita
Manajemen Krida Wacana vol. 4 no. 2 Mei 2004
Publisher : Manajemen Krida Wacana

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Kegunaan Informasi Akuntansi Manajemen dalam Pengambilan Keputusan Rajagukguk, Lasmanita
Akuntansi Krida Wacana vol. 3 no. 2 Mei-Agustus 2003
Publisher : Akuntansi Krida Wacana

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Audit Opreasional Atas Prosedur Pemberian Kredit BUMN pada Goverment Relationship Management Bank Mandiri Rajagukguk, Lasmanita
Akuntansi Krida Wacana vol. 3 no. 3 September 2003
Publisher : Akuntansi Krida Wacana

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Pengaruh Kinerja Perusahaan Berdasarkan Arus Kas Terhadap Harga Saham (Studi pada Bursa Efek Jakarta) Rajagukguk, Lasmanita
Akuntansi Krida Wacana vol. 2 no. 3 September-Desember 2002
Publisher : Akuntansi Krida Wacana

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ANALISIS PENGARUH KEBIJAKAN DEVIDEN, STRUKTUR ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Rajagukguk, Lasmanita; Widyastuty, Etty; Pakpahan, Yunus
Akuntansi Krida Wacana VOL. 17 NO. 1 JANUARI - JUNI 2017
Publisher : Akuntansi Krida Wacana

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ABSTRACT This research aimed to analyze the effect of dividend policy, assets structure, and sales growth to debt policy in manufacturing company. In this study, the debt policy is measured using debt to total assets ratio.The statistical method used in this research is multiple linear regression analysis using SPSS 22nd to process the data. The data used in this research are secondary data from the annual publication of financial statements of manufacturing companies listed in Indonesia Stock Exchange and have been audited during the period 2011 to 2015. The numbers of observation data obtained during five years are 325 data and found 184 outliers, so that obtained 141 observational data are processed in the research.The results showed that the assets structure has a positive influence on the company’s debt policy, while the dividend policy and sales growth did not affect the company’s debt policy. Keywords: debt policy, dividend policy, structure assets, sales growth.   ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan deviden, struktur aset, dan pertumbuhan penjualan terhadap kebijakan hutang perusahaan manufaktur. Dalam penelitian ini, kebijakan hutang diukur menggunakan debt to total assets ratio. Metode statistik yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 22.00 untuk mengolah data. Data dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2011 sampai dengan 2015. Jumlah data observasi sebanyak 325 data dan ditemukan 184 data outlier, sehingga data observasi yang diolah 141 data. Hasil penelitian menunjukkan bahwa struktur aset memiliki pengaruh positif terhadap kebijakan hutang perusahaan, sedangkan kebijakan deviden dan pertumbuhan penjualan tidak berpengaruh terhadap kebijakan hutang perusahaan. Kata Kunci: kebijakan hutang, kebijakan deviden, struktur aset, pertumbuhan penjualan. 
Pengaruh Profitabilitas, Kepemilikan Manajerial, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Widyastuti, Etty; Rajagukguk, Lasmanita
Akuntansi Krida Wacana VOL. 16 NO. 2 JULI-DESEMBER 2016
Publisher : Akuntansi Krida Wacana

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Analisis Pengaruh Perubahan Laba, Return Of Assets, Leverage Ratio, Dan Arus Kas Aktivitas Operasi Terhadap Pemilihan Metode Penyusutan Aset Tetap Amelia, Mevinda; Rajagukguk, Lasmanita
Akuntansi Krida Wacana VOL. 15 NO. 2 JULI-DESEMBER 2015
Publisher : Akuntansi Krida Wacana

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FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Widyastuti, Etty; Rajagukguk, Lasmanita; Pakpahan, Yunus
Akuntansi Krida Wacana VOL. 17 NO. 2 JULI-DESEMBER 2017
Publisher : Akuntansi Krida Wacana

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Penelitian ini dilakukan dengan tujuan untuk menganalisis faktor-faktor yang mempengaruhi praktik perataan laba, seperti ukuran perusahaan, struktur kepemilikan publik, pembayaran dividen, profitabilitas, dan leverage. Penelitian ini menggunakan metode purposive sampling, dimana data tersebut diambil dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2010 sampai tahun 2014. Penelitian ini menggunakan metode analisis regresi logistik biner serta alat uji SPSS Statistic for Windows versi 17.0. Berdasarkan hasil penelitian dengan menggunakan analisis regresi logistik biner untuk menganalisis pengaruh faktorfaktor yang mempengaruhi praktik perataan laba, terdapat tiga variabel memiliki pengaruh positif signifikan terhadap praktik perataan laba, yaitu struktur kepemilikan publik, pembayaran dividen, serta leverage, sedangkan dua variabel lainnya yaitu ukuran perusahaan dan profitabilitas tidak mempengaruhi praktik perataan laba.Kata Kunci: perataan laba, ukuran perusahaan, struktur kepemilikan publik, pembayaran dividen, profitabilitas, leverage
PENGARUH RETURN ON EQUITY, ARUS KAS AKTIVITAS OPERASI, UKURAN PERUSAHAAN, DAN DEBT-TO-EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA PERIODE 2012—2015 Rajagukguk, Lasmanita; Wijono, Cindy Lourenta; Pakpahan, Yunus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Investments are performed in order to receive return. Return is the amount generated on an investment relative to the cost of investment.Stock return determines the value of a firm. Investors would consider investing in attractive companies, i.e. those with high stock returns. This research aims to analyze the effects of return on equity, operating cash flow, firm size, and debt-to-equity ratio on stock return for corporations included on the LQ45 Index on Indonesian Stock Exchange, from 2012-2015. Firm size was measured with end-of-year total assets. The data of this research were extracted from the financial reports of the observed corporations. Observations included 20 companies that appeared on the LQ45 index during 2012 until 2015. It is found that return on equity and operating cash flow significantly influence stock return, whereas firm size and debt-to-equity ratio do not affect stock return.
THE ROLE OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION ON THE INVESTMENT EFFICIENCY AT MANUFACTURING COMPANIES IN INDONESIA Oktorina, Megawati; Rajagukguk, Lasmanita; Widyastuti, Etty
Journal Economics & Business Atmajaya Indonesia Vol 2 No 1 (2018): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.205 KB) | DOI: 10.25170/jebi.v2i1.27

Abstract

This study aims to examine whether the attributes of the quality of accounting information reflect the qualitative characteristics of financial statements and examine the effect of the quality of accounting information on investment efficiency. The attributes of the quality of accounting information are predictability, discretionary revenue, discretionary accruals. Investment efficiency is measured by investment inefficiency as underinvestment and overinvestment. The sample was a manufacturing companies listed on the Indonesia Stock Exchange in 2012 until 2015 as many as 493 observations for examine the attributes of the accounting information quality to form factors that reflect the quality of the financial statements. While the sample of 479 observations used to test the influence of the quality of accounting information against underinvestment. Observation of overinvestment was not analyzed in this study because it has only 14 observations. Data analysis technique used is factor analysis and multiple linear regression. The results showed that the three attributes of the accounting information quality form two factors, the first factor called predictability and the second factor is called discretion. Both of these factors reflect the qualitative characteristics of the accounting information. However, the quality of accounting information measured by these two factors has no significant effect on underinvestment. Likewise, the operating cycle, ROA, and age have no effect on underinvestment. Meanwhile, firm size, tangibility , and dummy loss have a significant effect on underinvestment
Co-Authors Amelia, Mevinda Ariesta, Valencia Cindy Lourenta Wijono Etty Widyastuti Etty Widyastuti Etty Widyastuty Megawati Oktorina Mevinda Amelia Pakpahan, Yunus Pakpahan, Yunus Pakpahan, Yunus Rudy Hendrata Valencia Ariesta Widyastuti, Etty Widyastuti, Etty Widyastuty, Etty Wijono, Cindy Lourenta Wijono, Cindy Lourenta Yunus Pakpahan Yunus Pakpahan