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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Pendidikan Akuntansi dan Keuangan
Aida Yulia, Aida
Fakultas Ekonomi Universitas Syiah Kuala
Economics, Econometrics & Finance Education

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PENGARUH INVESTMENT OPPORTUNITY SET, PROFITABILITAS, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Yulia, Aida; Ifaksara, Mulyanti
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The purpose of this research is to examine the effect ofinvestment opportunity set, profitability, and liquidityon capital structureofproperty and real estate companies listed in Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing, by using purposive sampling method and there are 120 samples of data that become the object to be researched. The data type used is secondary data obtained from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis. The results of this research show that simultaneous of investment opportunity set, profitability and liquidityhave effect oncapital structure. Partially the research show that (1) investment opportunity set have positive effect on capital structure, (2) profitability have negative effect on capital structure,(3) liquidity have negative effect on capital structure.
PENGARUH KONSERVATISME TERHADAP ASIMETRI INFORMASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI) Yulia, Aida
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 3, No 2 (2015): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2015
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v3i2.15434

Abstract

The purpose of this study was to determine the effect of accounting conservatism on information asymmetry in the annual reports of companies listed on the Indonesia Stock Exchange.Target population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) with year observations from 2009 to 2011 the number of companies by 23 companies.Of accounting conservatism measurements conducted on 23 companies, the population of the obtained results of all companies that meet more than one measurement assumptions of accounting conservatism with market value to book value ratio greater than 1, so that the company can be classified as a conservative company. From the test results it can be concluded that the regression coefficient of determinant (R2) value 0.240 indicates that accounting conservatism is able to affect the asymmetry of information in the annual reports of companies listed on the Indonesia Stock Exchange amounted to 24.0 percent and the remaining 76.0 percent is influenced by other variables outside of the research model. Piecemeal evidence suggests that accounting conservatism variable regression coefficient of -0.474, (β ≠ 0), meaning that in partial accounting conservatism and significant negative effect of the information asymmetry in the annual reports of companies listed on the Indonesia Stock Exchange. Refers to the requirement that the results of the study reject Ho and accept Ha.  Keywords: Accounting Conservatism and Information Asymmetry
Pengaruh Internal Control, Volatilitas Saham, dan Volume Perdagangan Terhadap Bid-Ask Spread Pada Perusahaan yang Terdaftar dalam Indeks LQ45 Tahun 2011-2015 Yulia, Aida; Ikramaturrabiah, Ikramaturrabiah
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 6, No 1 (2018): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2018
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v6i1.15826

Abstract

Abstract The purpose of this study is to examine the effect of internal control, stock volatility, and trading volume on bid-ask spread of companies listed in LQ45 index  in the period of 2011 to 2015. Dependent variable used in this study is bid-ask spread, while independent variables used in this study are internal control, stock volatility, and trading volume. By using purposive sampling method, from 45 companies listed in LQ45 index, 16 companies are choosed as the sample in this study. The type of data used in this study is secondary data which are annual report and ICamel. Data is analyzed by statistical analysis using a multiple regression analysis. Then data is processed by statistical package for social science (SPSS) 20. The results of this study show that internal control, stock volatility, and trading volume have simultaneously effect on bid-ask spread. Internal control and stock volatility have significant positive on bid-ask spread, while trading volume have significant negative on bid-ask spread. Keywords. internal control; stock volatility; trading volume; spread bid-ask. AbstrakTujuan dari penelitian ini adalah untuk menguji pengaruh pengendalian internal, volatilitas saham, dan volume perdagangan terhadap bid-ask spread perusahaan yang terdaftar dalam indeks LQ45 pada periode 2011 hingga 2015. Variabel dependen yang digunakan dalam penelitian ini adalah bid-ask spread , sedangkan variabel independen yang digunakan dalam penelitian ini adalah pengendalian internal, volatilitas saham, dan volume perdagangan. Dengan menggunakan metode purposive sampling, dari 45 perusahaan yang terdaftar dalam indeks LQ45, 16 perusahaan dipilih sebagai sampel dalam penelitian ini. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yaitu laporan tahunan dan ICamel. Data dianalisis dengan analisis statistik menggunakan analisis regresi berganda. Kemudian data diproses oleh paket statistik untuk ilmu sosial (SPSS) 20. Hasil penelitian ini menunjukkan bahwa kontrol internal, volatilitas saham, dan volume perdagangan secara simultan berpengaruh pada bid-ask spread. Kontrol internal dan volatilitas saham berpengaruh positif signifikan pada bid-ask spread, sedangkan volume perdagangan memiliki negatif signifikan pada spread bid-ask. Kata kunci. pengendalian internal; volatilitas saham; volume perdagangan; spread bid-ask.
Co-Authors Afrianti Afrianti, Afrianti Ifaksara, Mulyanti Ikramaturrabiah, Ikramaturrabiah