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ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TEDAFTAR DI BEJ Abubakar Arif
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 1 (2006): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this study is to examine the usefulness of the financial ratios at individual and construct levels in predicting earning growth for one year ahead. To predict the earning growth, there are 15 financial ratios categorized into four constructs. This study used data taken from financial statements for three years (1999 2001) from 76 companies listed on Jakarta Stock Exchange.To examine the usefulness of financial ratios in order to predict earning growth, this study uses multiple regression analysis and Analysis of Moment Structure (AMOS). The multiple regression analysis is used to test the usefulness of the financial ratios at individual level while the Analysis of Moment Structure (AMOS) is used to test at the construct level to predict earning growth. The colleting data techniques used are library research and documentation from the Jakarta Stock Exchange. After data collected, it will be calculated and tested with statistic test in order to get a result. The next step is to take hypothesis from the result earlier and make a conclusion as the last step.The result of this study shows that changes of financial ratios at construct level which is debt ratio is useful to predict earnings changes for one year ahead in 76 companies listed in Jakarta Stock Exchange, whereas financial ratios at individual level are found unuseful.

ANALISIS PENGARUH RASIO LEVERAGE, RASIO LIKUIDITAS, RASIO PROFITABILITAS, PORSI SAHAM PUBLIK, DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Abubakar Arif
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aim of this research is to find the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public and company ages on the financial statement disclosure comprehensiveness. This research used 50 manufacturing companies listed at Jakarta Stock Exchange which selected using purposive sampling method. The tools analysis used in this research are multiple regression and ANOVA test. The independent variables are leverage ratio, liquidity ratio, profitability ratio, portion of stock owned by public investors and company age. The dependent variable of this research is the financial statement disclosure comprehensiveness. The results of this research show that simultaneously leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public investors and company age influence the financial statement disclosure comprehensiveness. While, partially only company age that influence the financial statement disclosure comprehensiveness. This research also shows that there is no autocorrelation, multikolinearitas and heteroskedastisitas.

ANALISIS KEMAMPUAN LABA, PIUTANG, PERSEDIAAN, BIAYA ADMINISTRASI & PENJUALAN, DAN RASIO LABA KOTOR TERHADAP PENJUALAN DALAM MEMPREDIKSI LABA Abubakar Arif; Eka Rudiyaningsih
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 2 (2008): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This thesis is to examine capability of net income, account receivable, inventory, operating expense and gross profit margin ratio to sales in predict of net income to the next year. Financial information is getting from financial statement of 35 manufacture companies that listed in Bursa Efek Jakarta (BEJ) of the year 2004-2006. Analized of data using Multiple Regression Analysis. The result of this research is to feature of net income, account receivable, operating expense and gross profit margin ratio to profitable in predict of net income of the next year. Partially, only net income that have significant influence to net income of the next year.

ANALISIS PERBEDAAN BESARAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH PEMENUHAN GOOD CORPORATE GOVERNANCE BERDASARKAN KEPUTUSAN-399/BEJ/07-2001 Abubakar Arif; Tuntun Asi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 4 No. 2 (2009): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The research aims distinguish differentiation profitability (gross profit margin, operating profit margin, net profit margin, earnings per share, return on total assets ,dan return on total equity) of manufacturing company listed in Indonesia Stock Exchange befor and after implementing good corporate governance. One hundred and fourty for manufacturing registered companies in Indonesia Stock Exchange were used as research sample. These samples were selected by using purposive sampling method using critrerias that determined by researcher and Bapepam decision no399/BEJ/07-2001.The result of the research, there is significant differentiation of profitability befor and after implmenting good corporate governance.

ANALISIS KINERJA KEUANGAN BADAN USAHA MILIK NEGARA(BUMN) PASCA PRIVATISASI Abubakar Arif; Husein Ukassa
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 1 (2010): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research was aimed to know the financial's performance of state company (BUMN) before and after privatized, so that it could be known whether privatizes was the right solution to fix BUMN'S perfonnance. This observational data acquired from BUMN's corporate which was privatized upon year 2002 by Initial Public Offering's methods (IPO), the firms among those were PT. Kimia Farma Tbk. , PT. Indofarma Thk. , PT. Tambang Batubara Bukit Asam Tbk. , and PT. Perusahaan Gas Negara Thk The sample on this research was the financial performance of BUMN's corporate which was privatized with time interval of three years (period) before and after privatizes. The financial performance measured by eight indicators, that amongst those: Return On Equity (ROE), Return On Investment (ROI), Cash Ratio, Collection Periods, Inventory Turn Over, Full scale Revaluation Turn Over, Equities Totaled ratio to Full Scale Revaluation. The analysis's method data that is utilized is one sample ofKolmogrov Smirnov, and Paired Samples Test. The results of the analysis found that BUMN's financial performance which privatized by IPO method was not made much progress, even some indicator of finance's performance decreased. It even bastioned by yielding hypothesizing examination that shows that there were not differentiate and poor relationship in finance's performance before and after privatized. However, privatizes is supposed to not only aims to close deficit RAPBN, but in long-term the managements of corporate performance shall get to show openness, independence, naturalness, and accountabilities to reach good corporate governance. Nevertheless, in world trade there are just a firm that have good performance will gets to pull investor candidate to imbed its capital

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