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All Journal Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Setiawati, Loh Wenny
Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya
Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, DIVIDEND PAYOUT RATIO, TANGIBILITY, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 - 2015 Setiawati, Loh Wenny; Raymond, Richardson
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.617 KB) | DOI: 10.25170/balance.v14i2.69

Abstract

Peraturan Pemerintah (PP) Nomor 1 Tahun 2017 which has been officially legalized by the Government of Indonesia in effort to encourage the establishment of smelter facilities in the country have an impact on mining companies, especially on the company's debt policy. This research aims to study the effect of institutional ownership, dividend payout ratio, tangibility, and firm size on company debt policy as measured by debt ratio. This research uses multiple linear regression analysis with secondary data in the form of annual reports and audited financial statement from mining sector companies listed on the Indonesia Stock Exchange in 2013-2015 period. From total population of 43 companies in the mining sector, 32 companies were selected to be the sample of this research with a total of 96 observations in 3 years. The results of this research indicate that from the four independent variables tested, institutional ownership and dividend payout ratio has an influence on debt policy, while tangibility and firm size have no influence on debt policy.
ANALISIS PENGARUH PERJANJIAN UTANG, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Setiawati, Loh Wenny; Lieany, Lieany
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.12 KB) | DOI: 10.25170/jara.v9i2.34

Abstract

Real Earnings Management is the real operating management activities undertaken by  manager for a particular purpose.  Real earnings management directly affect the cash flows of current and future, also the amount of accrual accounting, making it difficult to be monitored and detected by the board, auditors, regulators, and other stakeholders, as well as difficult for investors to be understood.  Therefore, companies management prefer to do real earnings management, compared to rely on accrual earnings manipulation. This research aims to determine the effect of the debt covenant, institutional ownership, and firm size to real earnings management. This research uses the method of multiple linear regression analysis, using data from the Indonesia Stock Exchange with samples of 156 companies for the period 2012 - 2014. Empirically, it was found that the debt covenant was not affected to the real earnings management, while institutional ownership and firm size were affected to the real earnings management.
ANALISIS PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN UTANG, COLLATERALIZABLE ASSETS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 Setiawati, Loh Wenny; Yesisca, Lusiana
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.029 KB) | DOI: 10.25170/jara.v10i1.40

Abstract

Companies that issued shares to raise funds, must set aside some of the profits to be distributed as dividends. Dividend policy is a policy of how large distributions to the company's shareholders in proportion to the number of shares owned. Companies should establish a policy of dividend because the distribution of dividend will have an impact on corporate value as reflected in stock prices. This study uses multiple linear regression analysis which were processed using SPSS version 22. This study aimed to examine the effect on firm growth, debt policy, collateralizable assets, and firm size to dividend policy of the company. The sample used in this study were 105 companies listed in Indonesia Stock Exchange from the period 2012-2014. Empirically, it was found that the firm growth and firm size were affected to the dividend policy of the company, while the debt policy and collateralizable assets were not affected to the dividend policy of the company.
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN SOSIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Setiawati, Loh Wenny
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.185 KB) | DOI: 10.25170/jara.v12i1.57

Abstract

Economic growth that affects the welfare of the people can be pursued by investing. Investors will be interested to invest when the value of the company is high. Corporate value is an important concept for investors, because it is an indicator for the market to assess the company as a whole.  This study aims to examine the effect of profitability, firm size, leverage, and social disclosure of corporate value. This research uses purposive sampling method in conducting sample selection. The statistical method used to test the hypothesis is multiple linear regression analysis. This study uses 81 manufacturing industry companies listed on the Indonesia Stock Exchange in the period 2011-2015.  The results of this study indicate that profitability, firm size, leverage, and social disclosure affect the value of the company.
Co-Authors Lieany, Lieany Raymond, Richardson Yesisca, Lusiana