Kussuyatmono Bagus Wardianto
Dosen Jurusan Ilmu Administrasi Bisnis FISIP - Universitas Lampung

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PENGUJIAN PECKING ORDER THEORY PADA NON-BANK FINANCIAL INSTITUTION (NBFIs) DI INDONESIA Wardianto, Kussuyatmono Bagus
JURNAL PERSPEKTIF BISNIS Vol 1, No 1 (2013)
Publisher : JURNAL PERSPEKTIF BISNIS

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Abstract

This research investigates into the capital structure determinants of Non-Bank Financial Institutions (NBFIs) in LQ45 firms during the period of 2004-2011. For this purpose, leverage is taken as dependent variable while tangibility, growth, size and  profitability are selected as independent variables. The study has shown that  tangibility and profitability are significant in explaining variation in leverage of the NBFIs in LQ45 firms while growth and size are insignificant in explaining variation in leverage of the NBFIs in LQ45 firms.Keywords: Leverage, tangibility, growth, size,  profitability, pecking order theory.
PENGUJIAN TEORI STRUKTUR MODAL PADA PERUSAHAAN-PERUSAHAAN 50 BIGGEST MARKET CAPITALIZATION DI BURSA EFEK INDONESIA Wardianto, Kussuyatmono Bagus
Prosiding Penelitian FISIP Unia 2012
Publisher : Universitas Lampung

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Abstract

In this research, we test two models with the purpose of finding the best empirical explanation for the capital structure at  Companys  of 50 Biggest Market Capitalization. The models tested were developed to represent the Pecking Order Theory and the Trade-off Theory. The sample consists of firms listed in  the Indonesia Stock Exchange  from 2006 through 2008. By using OLS methods, we aimed at establishing which of the two theories has the best explanatory power for Companys of 50 Biggest Market Capitalization. The analysis of the outcomes led to the conclusion that the pecking order theory provides the best explanation for the capital structure of those firms.  Keywords: Capital Structure, Pecking Order Theory and Trade-off Theory
DISCLOSURE EKUITAS MEREK DALAM LAPORAN PERUSAHAAN Wardianto, Kussuyatmono Bagus
Wacana Publik Vol 12, No 02 (2018): Jurnal Wacana Publik, Desember 2018
Publisher : STISIPOL Dharma Wacana

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Abstract

Makalah ini bertujuan untuk memberikan gambaran terkait disclosure ekuitas merek dalam laporan tahunan dan keuangan perusahaan.Makalah ini juga bertujuan untuk memberikan masukan kepada Otoritas Jasa Keuangan (OJK) dan Dewan Standar Akuntasi Keuangan mengenai disclosure ekuitas merek dalam laporan tahunan dan keuangan perusahaan. Makalah ini ditulis menggunakan kajian pustaka yang mendalam dan diikuti dengan penyajian data deskriptif terkait penghitungan ekuitas merek. Mengingat arti pentingnya ekuitas merek bagi manajemen perusahaan dan investor maka melalui makalah ini dirasa perlu memberi saran kepada OJK, Dewan Standar Akuntansi Keuangan terkait disclosure ekuitas merek dalam laporan tahunan dan keuangan perusahaan.