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PENGARUH INTANGIBLE ASSET, DEBT TO EQUITY RATIO, DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Wulandari, Eka; Rinofah, Risal; Mujino, Mujino
Stability: Journal of Management and Business Vol 2, No 2 (2019): December
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.778 KB) | DOI: 10.26877/sta.v2i2.5162

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis (1) Pengaruh Aset Tidak Berwujud terhadap Nilai Perusahaan. (2) Pengaruh Rasio Hutang terhadap Ekuitas terhadap Nilai Perusahaan. (3) Pengaruh Pengembalian Aset terhadap Nilai Perusahaan (4) dan pengaruh Aset Tidak Berwujud, Rasio Hutang Terhadap Ekuitas, dan Pengembalian Aset Secara Bersamaan Terhadap Nilai Perusahaan di Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018. Penelitian ini menggunakan sampel 15 perusahaan yang dipilih berdasarkan kriteria, termasuk perusahaan yang menggunakan aturan sistem syariah dan mengalami keuntungan dalam periode yang telah ditentukan. Analisis tanggal yang digunakan adalah teknik purposive sampling menggunakan uji regresi linier berganda. Hasil penelitian ini adalah pengaruh positif dan signifikan terhadap variabel aset tidak berwujud pada nilai perusahaan, variabel rasio utang terhadap ekuitas berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, pengembalian aset memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, dan yang terakhir adalah aset tidak berwu Kata Kunci:    Aktiva Tidak Berwujud, Rasio Hutang terhadap Ekuitas, Pengembalian Aktiva, dan Nilai PerusahaanAbstractThis study aims to analyze (1) The Effect of Intangible Assets on Firm Value. (2) The Effect of Debt to Equity Ratio on Firm Value. (3) The Effect of Return on Assets on Firm Value (4) and the effect of Intangible Asset, Debt to Equity Ratio, and Return on Assets Simultaneously Against the Firm Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2014-2018. This study uses a sample of 15 companies selected based on criteria, including companies that use the rules of the sharia system and experience profits in a predetermined period. Date analysis used was purposive sampling technique using multiple linear regression tests. The results of this study are positive and significant influences on the intangible asset variable on firm value, the variable debt to equity ratio has a negative and not significant effect on firm value, return on assets has a positive and significant effect on firm value, and the last is  intangible assets, debt to equity ratio and return on assset influence jointly or simultaneously on the company's value.Keywords :  Intangible Asset, Debt to Equity Ratio, Return on Assets, and Firm Valuebstract
PENGARUH KOMPOSISI PENGELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia) Putri, Meyzia Irestia; Mujino, Mujino; Rinofah, Risal
Jurnal Fokus Manajemen Bisnis Vol 10, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v10i1.1425

Abstract

This study aims to examine the effect of the composition of company managers on financial performance. The composition of the company management is proxied by using the number of independent commissioners, the board of commissioners, and the board of directors. The company's financial performance is measured by profitability ratios, namely Return On Investment (ROI). The population in this study are companies that are included in the State Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (BEI) in 2010-2018. The sample selection technique used purposive sampling method. Based on the criteria that have been determined, 8 companies chosen as sample. The type of data used are secondary data in the form of annual reports and financial statements. Data analysis technique used multiple linear regression analysis. The results of this study showed that simultaneously, independent commissioner, board of commissioner, and board of directors have a significant effect on ROI. Partially, independent commissioner, audit committee, board of commissioner, and board of directors has positive and significant effect on ROI. While another Good Corporate Governance proxy, which are the audit committee and board of directors  have a positive effect but not significant on ROI.
PENGARUH PROFITABILITAS, CAPITAL ADEQUACY RATIO DAN DIVERSIFIKASI PENDAPATAN TERHADAP RISIKO BANK (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia) Putri, Ulan Lestiana; Rinofah, Risal; Mujino, Mujino
Jurnal Fokus Manajemen Bisnis Vol 10, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v10i1.1419

Abstract

The research aims to determine the influence of profitability, Capital Adequacy Ratio and revenue diversification against the risk of Bank. This study used case study on the banking companies and used the banks listed on the Indonesia Stock Exchange (IDX) in period 2014-2018 as the population. The research used purposive sampling technique. The data analysis techniques used statistical descriptive test, classical assumption testing (normality test, autocorrelation test, multicolinearity test, and heteroskedasticity test). Hypothesis testing used multiple linear regression analysis. The data quality testing used T test, F test and determination test. The results showed that profitability, Capital Adequacy Ratio partially had a negative and significant influence on the bank risk, while the revenue diversification had a positive influence on the bank risk. Simultaneously, the profitability, CAR and diversification of revenues had a significant influence on the bank risk.Keywords: Profitability, Capital Adequacy Ratio, Revenues diversification, and bank risk
Pengaruh Arus Kas Dan Profitabilitas Terhadap Harga Saham Di Indonesia Dengan Financial Distress Sebagai Variabel Moderasi Savira, Betris Ardhea; Rinofah, Risal; Mujino, Mujino
AKMENIKA Vol 17, No 1 (2020)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh arus kas dan profitabilitas terhadap harga saham di Indonesia dengan financial distress sebagai variabel moderasi. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan Perusahaan LQ45 Non Keuangan di Bursa Efek Indonesia periode tahun 2014 – 2018. Dengan menggunakan metode purposive sampling jumlah sampel yang diperoleh adalah 32 perusahaan. Metode pengujian menggunakan uji statistik deskriptif, uji asumsi klasik, analisis regresi linier sederhana, dan Moderated Regression Analysis (MRA). Hasil dari penelitian ini menunjukkan bahwa arus kas berpengaruh positif dan signifikan terhadap harga saham perusahaan. Profitabilitas berpengaruh positif dan signifikan terhadap harga saham perusahaan. Financial distress memoderasi secara negatif dan signifikan pada pengaruh arus kas terhadap harga saham perusahaan. Serta financial distress tidak memoderasi pengaruh profitabilitas terhadap harga saham perusahaan karena berpengaruh negatif dan tidak signifikan.
Analisa penilaian tingkat kesehatan koperasi simpan pinjam “Kartini” Kaliurang Pakem, Sleman, Yogyakarta Saputro, Dwie Yulieanto; Mujino, Mujino
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.1, No.2 (2020): Desember 2020
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/e-bisma.v1i2.191

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana Tingkat Kesehatan Koperasi Simpan Pinjam “Kartini” Kaliurang pada tahun 2015 sampai 2017 dilihat dari Aspek Permodalan, Aspek Kualitas Aktiva Produktif, Aspek Manajemen, Aspek Efisiensi, Aspek Likuiditas, Aspek Kemandirian dan Pertumbuhan, Aspek Jatidiri Koperasi. Jenis penelitian ini yaitu DeskriptifKuantitatif. Subyek dalam penelitian ini adalah Koperasi Simpan Pinjam “Kartini” Kaliurang. Obyek yang digunakan dalam penelitian iniadalah Laporan Keuangan Koperasi Simpan Pinjam “Kartini” Kaliurang, tahun 2015 sampai dengan tahun 2017. Metode pengumpulan data dalam penelitian ini adalah melalui teknik dokumentasi.Hasil penilaian tingkat kesehatan KoperasiSimpanPinjam “Kartini” Kaliurangtahun 2015 berada pada tingkat Cukup Sehat, tahun 2016 berada pada tingkat Cukup Sehat, tahun 2017 berada pada tingkatan Cukup Sehat.
PENGARUH SIZE, UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Yassim, Desyderia Ingriani Wahyuni; Wiyono, Gendro; Mujino, Mujino
Stability: Journal of Management and Business Vol 3, No 2 (2020): December
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/sta.v3i2.7784

Abstract

AbstrakPenelitian ini bertujuan untuk menguji apakah ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, ukuran perusahaan berpengaruh terhadap profitabilitas, umur perusahaan berpengaruh terhadap profitabilitas, ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, dan umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening. Penelitian mengambil sampel perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI).  Jenis data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan tahunan perusahaan. Selama periode 2014-2018, terdapat 142 perusahaan manufaktur, dan populasi dalam penelitian ini berjumlah 42 perusahaan. Sampel dipilih dengan teknik purposive sampling, yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu sehingga total sampel adalah 19 perusahaan. Data dianalisis dengan menggunakan path analysis.  Hasil penelitian meliputi (1) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, (2) umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, (3) profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, (4) ukuran perusahaan berpengaruh terhadap profitabilitas, (5) umur perusahaan berpengaruh terhadap profitabilitas, (6) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, (7) umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening.Kata Kunci :   ukuran perusahaan, halaman perusahaan, tanggung jawab sosial perusahaan, profitabilitas.AbstractThis study aims to examine whether company size has an effect on corporate social responsibility, company age has an effect on corporate social responsibility, profitability has an effect on corporate social responsibility, company size has an effect on profitability, company age has an effect on profitability, company size has an effect on responsibility social enterprise with profitability as an intervening variable, and company age affect corporate social responsibility with profitability as an intervening variable. The study took a sample of manufacturing companies sub-sector of consumer goods listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of company annual reports. During the 2014-2018 period, there were 142 manufacturing companies, and the population in this study amounted to 42 companies. Samples were selected by purposive sampling technique, which is the sampling method determined by researchers in accordance with certain criteria so that the total sample is 19 companies. Data were analyzed using path analysis. The results of the study include (1) company size influences corporate social responsibility, (2) company age influences corporate social responsibility, (3) profitability influences corporate social responsibility, (4) company size affects profitability, (5) company age affects profitability, (6) company size affects corporate social responsibility with profitability as an intervening variable, (7) company age affects corporate social responsibility with profitability as an intervening variable.Keywords : company size, company page, corporate social responsibility, profitability.
THE INFLUENCE OF DIVIDEND POLICIES, DEBT POLICIES, PROFITABILITY, ASSET STRUCTURE, AND COMPANY SIZE ON THE VALUE OF MANUFACTURING COMPANIES IN BEI 2013-2019 Mujino, Mujino; Wijaya, Adi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.1565

Abstract

This study aims to examine and analyze the effect of dividend policy, debt policy, profitability, asset structure, and company size on the value of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2013-2019. The company characteristics indicators used include dividend policy, debt policy, profitability, asset structure, and company size against firm value. Dividend Policy is based on the Dividend Payout Ratio (DPR), Debt Policy is based on (DER), Profitability is proxied by Return On Assets (ROA), Asset Structure is based on Fixed Assets and Total Assets, Company Size is based on LN Total Assets and Company Value prioritized by Price to Book Value (PBV). This study uses secondary data from financial reports and annual reports of companies included in manufacturing companies during 2013 to 2019. The research sample was determined using a purposive sampling method, so that the sample obtained was around 9 companies. The results of hypothesis testing are only Debt Policy, Profitability, Asset Structure, and Company Size that affect Firm Value. Meanwhile, the Dividend Policy has no effect on Company Value.