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All Journal REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Menara Ilmu Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi
Nurdiana, Diah
UP2M SEKOLAH TINGGI ILMU EKONOMI GALILEO
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH INFORMASI LABA, ARUS KAS DAN SIZE PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurdiana, Diah
REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Vol 2, No 1 (2018): Mei
Publisher : UP2M SEKOLAH TINGGI ILMU EKONOMI GALILEO

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Abstract

This research aims to know the influence of net profit, cash flow, and the size of the company against the return of shares in food and beverage companies listed on the Indonesia stock exchange (idx) either partially or simultaneous. In this study used methods of empirical research. The variables examined, namely net profit, operating cash flow, cash flow, cash flow investment funding, the size of the company and the return of shares. The population used in this study are food and beverage companies listed on the Indonesia stock exchange (idx) as many as 12 companies. Data collection techniques in the study done by examination of the documents tracing the companys financial reports, namely food and beverage in 2010-2014 in BEIs official website (www.idx.com). The results of the research that havedone, then multiple linear regression equation is obtained as follows: Ŷ = 0,266418 – 0,065069 X1 - 0,008726 X2 – 0,011104 X3 X4 + 0.458 X5. A classic assumption test results it can be concluded that the Gaussian normality test, does not occur multikolinieritas, heteroskedatisitas not happened and there does not occur autokolerasi positive or negative, then the regression model BLUE (Best Linear Unbiased Estimator) have been done. Testing the hypothesis partially independent variables indicating that the size of the stock return of influential companies, while the other independent variables showed no effect on stock return. From the results of the calculations through eviews 8 can be seen that the value of F is calculated values 0,04078.. Thus that variables namely net profit, operating cash flow, cash flow, cash flow investment funding, and total assets are jointly significant effect against the return of shares.  The results of the analysis of the coefficient determination R2 is 0,188660 .This means the influence of the variable net profit, operating cash flow, cash flow, cash flow investment funding, and total assets against the return of shares is 18,87 %, while the remainder (100% - 18,88 % = 81,12%)  can be explained by other free variables such as cash dividends.  The results of the analysis of the obtained number R of 0,3734 then compared with the value of the correlation coefficient interpretation table 0,3734 been 0,20 – 0,400 this indicates that the relationship between the dependent variable against the independent variable is weak
PEMANAFAATAN INFORMASI AKUNTANSI DAN ARUS KAS DALAM PENETAPAN RETUR SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016 Nurdiana, Diah
REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Vol 2, No 2 (2018): November, Edisi I
Publisher : UP2M SEKOLAH TINGGI ILMU EKONOMI GALILEO

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Abstract

This study aims to obtain empirical evidence regarding the use of accounting information and cash flow on stock returns in food and beverage companies listed on the Indonesia Stock Exchange either partially or simultaneously.The research method used was descriptive using secondary data. The variables studied were Accounting Information, operating cash flow, investment cash flow, funding cash flow and stock returns. The population used in this study were 12 food and beverage companies listed on the Indonesia Stock Exchange (IDX) which reported complete financial reports. The data collection technique in this study was carried out by means of a document review, namely tracking the financial statements of food and beverage companies in 2012-2016. on the BEI official website (www.idx.com). The results of the research conducted, the multiple linear regression equation is obtained as follows: Ŷ = 0.089 - 0.386 X1 - 0.034X2 - 0.008 X3 + 0.013 X4. The classic assumption test results can be concluded that the normality test is normally distributed, there is no multicollinearity, there is no heteroscedasticity and there is no positive or negative autocracy, the BLUE (Best Linear Unbiased Estimator) regression model has been fulfilled. Hypothesis testing partially shows that the total assets independent variable which affects stock returns, while other independent variables show no effect on stock returns. From the results of calculations through eviews 8 it can be seen that the probability value F is 7.123. Thus, the variables namely net income, operating cash flow, investment cash flow, funding cash flow, and total assets together have a significant effect on stock returns. The results of the analysis of the determination coefficient show the amount of R2 of 0.543. This means that the effect of the variable net income, operating cash flow, investment cash flow, funding cash flow, and total assets on stock returns is 54.3%, while the rest (100% - 54.3% = 45.5%) can be explained by other independent variables such as cash dividends. The results of the analysis obtained the R number of 0.737 then compared with the interpretation table of the correlation coefficient the value of 0.737 is in the range of 0.60 - 0.800 this indicates that the relationship between the independent variables on the dependent variable is strong
Pengaruh Ukuran Perusahaan Dan Likuiditas Terhadap Profitabilitas Nurdiana, Diah
Menara Ilmu Vol 12, No 6 (2018): vol. XII No. 6 Juli 2018
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/mi.v12i6.831

Abstract

The purpose of this research is to know: Influence of Company Size on Profitability, InfluenceLiquidity to Profitability, Influence of Company Size and Liquidity to Profitability at Real Estateand Property firms listed on BEI period 2011-2015.The sample of the company is taken by purposive sampling method where the sample is taken asmany as 8 companies from 47 real estate and property companies listed on BEI in period 2011-2015. The method of analysis used in this study is multiple linear regression analysis and classicalassumption test. Hypothesis testing is done by using t test and test f.The results of this study indicate that partially, Corporate Size Variables have no significant effecton Profitability seen from t arithmetic 1.319 smaller than t table 1.687. While Liquidity Variablesignificantly influence to Profitability seen from titung 2,176 bigger than t table 1,687.Simultaneously, Varabel firm size and liquidity have significant effect simultaneously onProfitability, can be seen from Fcount> Ftable (5,015> 3,28) with significance equal to 0,012greater than 0,05.Keywords: Company Size, Likudity, Profitability (ROA).
PENERAPAN AKUNTANSI PERTANGGUNGAWABAN LABA DALAM PENGUKURAN KINERJA MANAJEMEN PADA PT. CATUR PUTRA JAYA Nurdiana, Diah
MENARA EKONOMI Vol 3, No 6 (2017): Vol III No. 6 Oktober 2017
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/me.v3i6.411

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi pertanggungjawaban labadalam pengukuran kinerja manajemen.Dalam penelitian ini digunakan metode deskriptif. Variabel yang di teliti yaitu Akuntansipertanggungjawaban laba dan Kinerja Manajemen. Populasi yang digunakan dalam penelitian iniadalah perusahaan PT Catur Putra Jaya. Tehnik pengumpulan data dalam penelitian ini dilakukandengan cara telaah dokumen yaitu menelusuri laporan keuangan perusahaan PT Catur Putra Jayatahun 2011-2013.Hasil penelitian yang dilakukan, maka di peroleh laporan pertanggungjawaban laba PT CaturPutra Jaya tahun 2011 sampai dengan tahun 2013 terjadi kenaikan laba usaha. Pada tahun 2011kantor pusat laba usaha sebesar Rp 105.636.221,49, kantor cabang A laba usaha Rp 104.484.320,-,kantor cabarig B laba usaha Rp 104.258.320,- Pada tahun 2012 kantor pusat laba usaha sebesar Rp152.935.154,68,-, kantor cabang A laba usaha Rp 140.400.805,-, kantor cabang B laba usaha Rp140.379.900,- sedangkan Pada tahun 2013 kantor pusat iaba usaha sebesar Rp 2.027.374.306,97,-kantor cabang A laba usaha Rp 1.813.763.000,-, kantor cabang B laba usaha Rp1.699.689.500,-.Hasil perhitungan net operating margin dapat di rumuskan, Net Operating Margin= laba usaha/penjualan neto x 100%.Dengan demikian bahwa penerapan akuntansi pertanggungjawaban telah dilaksanakansesuai kriteria yang di tetapkan dengan anggaran dijadikan indikator dalam penilaian kinerjamanajemen berupa pertanggungjawaban laba usaha serta manajemen perusahaan telahmenerapkan akuntansi pertanggungjawaban laba dalam mengendalikan kinerja manajemen.Kata kunci : Akuntansi pertanggungjawaban laba, Kinerja Manajemen
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