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Analisis Perbedaan Abnormal Return Dan Laba Perusahaan Sebelum Dan Sesudah Share Split Atau Reverse Share Split Amelinda Timothea Winata; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this research was to analyze the difference of abnormal return and net income before and after share split or reverse share split. Abnormal return and net income are important to investor because it indicated the corporate performance and useful for investor’s decision making. The samples used in this research were 61 companies for variable of abnormal return and 59 companies for variable of net income. These samples were the companies that listed in Indonesia Share Exchange (IDX) for period 2003-2010 and meet the criteria sampling of this study. The samples were determined based on purposive sampling method. Data that used in this research was secondary data, such as share price, Indonesia Composite Index (ICI), and financial reports. The method used for analysis was paired sample t-test. The results of this research are (1) there is significant difference between abnormal return before and after share split, (2) there is no significant difference between net income before and after share split, (3) there is significant difference between abnormal return before and after reverse share split, and (4) there is no significant difference between net income before and after reverse share split. Keywords: share split, reverse share split, abnormal return, net income.

Pengaruh Kepuasan Kerja, Komitmen Organisasi, Dan Kompleksitas Tugas Terhadap Turnover Intention Pada Kantor Akuntan Publik Kartika Ardimeranti; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 1 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this research is to determine the impact of job satisfaction, organizational commitment, and task complexity towards turnover intention in public accountant firms. The respondents of the research are junior auditors, senior auditors, supervisors, and managers in public accountant firms in Jakarta and Tangerang. The samples were taken by non-probability sampling method by using convenience sampling. The total samples used in analysis are 130 respondents. Data analysis conducted by using multiple regressions. Data quality test in this research is validity test by using Pearson correlation, reliability test by using cronbach’s alpha, normality test using normal probability plot. Classical asumptions test in this research is multicollonierity test by using tolerance and variance inflation factor (VIF) ans heteroscedasticity test by using scatterplot. The result of hypothesis testing showed that job satisfaction, organizational commitment, and task complexity as simultaneously have significant influence towards turnover intention. Meanwhile, only job satisfaction and organizational partially has significant influence towards turnover intention. Task complexity has no significant influence towards turnover intention. Keywords: job satisfaction, organizational commitment, task complexity, turnover intention.

Pengaruh Kualitas Pelayanan Pajak dan Penerapan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Kosambi - Tangerang Cindy Ariesta; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 5 No 1 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Tax revenue has a significant role for Indonesia towards the state expenditure budget every year. The purpose of this research is to analyze the influence of tax service quality and tax penalties towards individual tax payer’s compliance. Objects in this study are the individual tax payers who are listed in Tax Service Office (Kantor Pelayanan Pajak) Kosambi - Tangerang. The samples are selected by Convenience Sampling Method. Data sources used in the form of primary data and techniques of data collection is done by distributing the enclosed questionnaire instruments that have been given a score. The results of this study are (1) Tax Service Quality has significant impact towards individual tax payer’s compliance, (2) Tax Penalties has significant impact towards individual tax payer’s compliance. Key word: Tax Service Quality, Tax Penalties, Tax Payer’s Compliance

Pengaruh Debt to Equity Ratio, Current Ratio, Return on Asset, Total Asset Turnover, dan Perubahan Arus Kas Operasi Terhadap Return Saham Juanita Putri Aison; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this research is to examine the effect of Debt to Equity Ratio (DER), Current Ratio (CR), Return On Asset (ROA), Total Asset Turnover (TAT), and Cash Flow from Operating (CFO) both partially and simultaneously towards share return. The objects of this study are manufacturin companies which were listed in Bursa Efek Indonesia in the period 2010-2012. The samples are 18 companies based on purposive sampling. The data used in this study are secondary data such as share prices and financial statements. The results of this study are (1) Debt to Equity Ratio (DER) partially has significant effect towards share return (2) Current Ratio (CR) partially has no significant effect towards share return (3) Return On Asset (ROA) partially has significant effect towards share return (4) Total Asset Turnover (TAT) partially has no significant effect towards share return (5) Cash Flow from Operating (CFO) partially has no significant effect towards share return (6) Debt to Equity Ratio (DER), Current Ratio (CR), Return On Asset (ROA), Total Asset Turnover (TAT), and Cash Flow from Operating (CFO) simultaneously have a significant effect towards share return. Keywords: Debt to Equity Ratio (DER), Current Ratio (CR), Return On Asset (ROA), Total Asset Turnover (TAT), Cash Flow from Operating (CFO), share return

Pengaruh Ukuran Perusahaan, Debt to Equity Ratio, Return on Equity, Produktivitas dan Current Ratio Terhadap Peringkat Obligasi Martinus Martinus; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 2 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objectives of this research is to examine the effect of Company Size proxied by Total Asset, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity proxied by Total Asset Turn Over (TATO), and Current Ratio (CR) both partially and simultaneously towards Bond Rating. Bond rating is important to be considered by investors and creditors since it can indicate the company’s default risk. The objects of this study are financial institution which were entire financial companies that issuing bonds and rated by PT PEFINDO for 2012, 2013, and 2014, and listed at the Indonesia Stock Exchange periode 2011-2013. Total sample in this research are 18 companies that selected with purposive sampling and analyzed by using multiple regression method. The data used in this study are secondary data such as financial statements and list of bond rating PT PEFINDO. The result of this research indicates that (1) Company Size proxied by Total Asset had a significant affect towards bond rating (2) Debt to Equity Ratio (DER) had no effect towards bond rating (3) Return On Equity (ROE) had no effect towards bond rating (4) Productivity proxied by Total Asset Turn Over (TATO) had no effect towards bond rating (5) Current Ratio (CR) had no effect towards bond rating (6) Company Size, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity, and Current Ratio (CR) simultaneously have a significant effect towards Bond Rating. Keywords: Company Size, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity, Current Ratio (CR), Bond Rating

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Pada Nilai Perusahaan Chermian Eforis; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 3 No 2 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

This study aims to determine the influence of the level of CSR disclosure in annual report to corporate values that proxies with Economic Value Added (EVA) and Market Value Added (MVA). The objects of this study are companies that were included in Kompas 100 Edition of the second review in 2010.The chosen model of this research is simple regression which can be defined as a model that used the normal probability plot for data normality test, DurbinWatson test for autocorrelation, graph plots to test heteroscedasticity, and saw the value of tolerance and VIF for multicollinearity test. Hypothesis is analyzed using simple regression method The results showed that the level of CSR disclosure contained in the annual report has a significant influence on the EVA. The same results were also found on the MVA, where the level of CSR disclosure contained in the annual report has a significant influence on the MVA. Key words: Corporate Social Responsibility, Economic Value Added, Market Value Added

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