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<![CDATA[ANALISIS PERBANDINGAN KINERJA REKSADANA SAHAM MENGGUNAKAN METODE SHARPE DAN TREYNOR PADA REKSADANA SAHAM ]]>
<![CDATA[Bella, Clara]]>;
<![CDATA[Permadhy, Yul Tito]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v21i1.631
<![CDATA[This study aims to determine the comparison of stock mutual fund performance using sharpe method and treynor method. The research method used in this research is descriptive method with quantitative approach. The object of this study using all mutual fund shares listed on the Indonesia Stock Exchange period 2013-2016. The technique of determining the sample using purposive sampling method so that 66 mutual funds were chosen as research sample. The results of this study explain that there are differences in the results of the performance of stock mutual funds using sharpe method and treynor method on mutual fund shares listed on the Indonesia Stock Exchange (BEI) where each performance value fluctuates in the period 20132016. The results show that only a few stock mutual funds are above market performance by using sharpe method and treynor method during the period 2013-2016. The results show that only one stock mutual fund that has consistent performance above market performance during the period 2013-2016 using the sharpe method of equity fund Sam Equity Fund.]]>
<![CDATA[PENGARUH EARNINGS PER SHARE, NET PROFIT MARGIN, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM ]]>
<![CDATA[Septiawan, Taufan]]>;
<![CDATA[Hernawati, Erna]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 1 (2015): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v18i1.458
<![CDATA[This study was conducted to examine the effect of Earnings Per Share, Net Profit Margin, Debt to Equity Ratio toward Stock Price on manufacturing companies in Indonesia Stock Exchange during the years 2009-2012. The population consists of 36 companies and are used as a sample of 17 ompanies. Sampling technique using purposive sampling method. Data were tested by using multiple regression analysis and hypothesis test with 5% level of confidence. The research results that the variables Earnings Per Share (EPS) and Net Profit Margin (NPM) gives significantly positive effect on Stock Price. The other variables Debt to Equity Ratio is not significantly to Stock Price. We suggest for investors in Indonesia Stock Exchange that paying attention other factors that regards Stock Price because with those information they can make the best decision for their investments]]>
<![CDATA[TRANSPARANSI DAN AKUNTABILITAS KEUANGAN BAGI PARA “PENDOSA ]]>
<![CDATA[Martadinata, Sudrajat]]>;
<![CDATA[Akbar, Arya Zulfikar]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 2 (2017): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v20i2.624
<![CDATA[This study aims to determine the form of transparency and financial accountability at the Coin Foundation Sumbawa. Using a qualitative approach with qualitative data analysis techniques as well. Where we collect data directly plunge into the field. Interviewing informants, studying the literature, and doing triangulation of sources, data, and research time. Our successful research result concludes that the Sumbawa Coin Foundation utilizes print and online media as a means of effective, efficient, transparent and accountable information dissemination.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) ]]>
<![CDATA[Rachman, Heddy Arif]]>;
<![CDATA[Nopiyanti, Anita]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v18i2.466
<![CDATA[The purpose of this study was to examine the influence of probability, leverage, and company size to corporate social responsibility disclousure. The independent variables in this study is probability, leverage, and company size. The dependent variable in this study is the corporate social responsibility disclousure, with years of research for 2010-2013. The sample in this study is mining companies that go public in Indonesia Stock Exchange (BEI) and have reported the corporate social responsibility disclosure activities. There are 36 samples by purposive sampling method. This study uses multiple linear regression analysis. The results showed that there was no significant relationship between profitability and leverage on the disclosure of corporate social responsibility. Instead, there is a significant influence in the presence of company size on disclosure of corporate socialresponsibility.]]>
<![CDATA[Environmental Performance Versus Corporate Financial Performance (Environemntal Media Exposure di Indonesia) ]]>
<![CDATA[Rusli, Yohanes Mardinata]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v22i1.928
<![CDATA[The purpose of this study is examine the effect of environmental performance, type of industry and environmental media exposure on corporate financial performance in public companies listed on the Indonesia Stock Exchange during the period 2015-2017. The population used in this study are public companies or issuers other than financial service institutions or the banking and financial sectors listed on the Indonesia Stock Exchange. The data obtained is secondary data using library research. The sampling method used purposive sampling technique, obtained as many as 24 companies as a study sample for four years. The analysis in this study uses Statistical Product and Service Solutions (SPSS) software program version 24.0, where the statistical model used is multiple regression analysis. The results in this study are that environmental performance is good without and with the existence of moderating environmental media exposure variables having a significant and positive influence on corporate financial performance. While typr of industry is good without being moderated or moderating the variable environmental media exposure, it does not have a significant effect on corporate financial performance. For further research, it is recommended to enlarge the research sample not only limited to public companies or issuers other than financial service institutions, but also include public companies or issuers of the banking and financial sectors as research samples.]]>
<![CDATA[IMPLIKASI KINERJA DAN INDEPENDENSI DEWAN DIREKSI TERHADAP KECENDERUNGAN PERUBAHAN STRATEGI PERUSAHAAN ]]>
<![CDATA[Samin, Samin]]>;
<![CDATA[Wijaya, Satria Yudhia]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v18i2.462
<![CDATA[This study examined the implications of the firm financial performance and composition of indepedencies the board of directors tendency to change strategy. Firm financial performance parameters used in this research include : total assets, profitability, and leverage, while measuring changes in the company’s strategy is the implementation of low cost and differentiation. The sample of this research consisted of 26 companies in the Indonesia Stock Market with the data period 2009-2012. Hypothesis testing techniques using logistic regression. When company suffered in poor performance become possible change of the board of directors. Company will replace the director with independent directors. These changes are believed to change the company’s strategy. The result showed a significant relationship between the independence of the board of directors with financial performance ((r = 0.311, p = 0.025) that the high performance associated with the independence of the board of directors. Result for logistic regression is that the predictions sign on IND_BOD is ppropriate that the presence of independent directors lead chages into a differentiation strategy. However this is not statistically ignificant.]]>
<![CDATA[Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan ]]>
<![CDATA[Lestari, Nanik]]>;
<![CDATA[Lelyta, Novi]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v22i1.897
<![CDATA[This research aims to obtain empirical evidence on the influence of Corporate Social Responsibility impact on Corporate Financial Performance. Data used are non-financial companies in Indonesia Stock Exchange (IDX) period 2010-2015 as many as 419 samples. Corporate Financial Performance dependent variable is measured by Return on Asset (ROA) and Retunr on Invesment Capital (ROIC).The Independent variables of corporate Social Responsibility is adopted from the Global Reporting Initiative (GRI) G3.1 Guidelines with 6 indicators and 81 items. The control variables is Sales Growth. Data analysis technique used is panel data regression analysis. The results of this study are, the first Corporate Social Responsibility has positive on Corporate Financial Performance proxicated by ROA. The second, Corporate Social Responsibility has positive on Corporate Financial Performance proxicated by ROIC. ]]>
<![CDATA[PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Krisnawati, Eka]]>;
<![CDATA[Miftah, Munasiron]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v18i2.467
<![CDATA[This study aimed to examine the effect of Dividend Policy, Policy Liabilities and Profitability of Company Value of the companies listed in Indonesia Stock Exchange period 2011 to 2014. The population in this study a number of 60 companies listed in Indonesia Stock Exchange. Data obtained from financial statements 2011 to 2014 that has been published. Obtained a total sample of 15 companies. The analysis technique used is multiple linear regression and hypothesis testing with constant 5%.In this study occur existing data were not normally distributed, this is due to some extreme values that look very different from the value of other observations. Of the 60 samples of existing research, as many as 24 sample company data should be eliminated (outlier data). It is intended to dispose of the data extremes can cause data distribution becomes normal, so that the data is left as many as 36 samples were used.The results showed that the dividend policy has no significant effect on the value of the company, debt policy does not significantly influence the company's value and profitability significantly influence the value of the company. The coefficient of determination R square indicates 0,073 or 7,3% of explaining that the variable is explained by the variable company value and dividend policy, policy liability and profitability the remaining 92,7% is explained by other variables.]]>
<![CDATA[PENGARUH UKURAN DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Akbar, Jordy Pamungkas]]>;
<![CDATA[Taufiq, Eindye]]>;
<![CDATA[Murtatik, Sri]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v18i2.463
<![CDATA[This study was conducted to examine the effect of variable Board Of Commissioner and Profitability On Corporate Social Responsibility. The population in this study amounted to 39 mining companies go public registered on the Indonesia Stock Exchange during 2009 to 2013. Samples were obtained in this study of 10 companies selected with a three years observation period by purposive sampling method. The data obtained from the company’s annual report published. The analysis technique used in this study is a multiple linear regression and hypothesis testing using the classical assumption test , t - and F - statistics with a significance level of 5%. The results showed that all the independent variables that Board Of Commissioner and Profitability proved to be a significant on Corporate Social Responsibility.]]>
<![CDATA[Pengadopsian Akuntansi Akrual di Pemerintah Daerah (Studi Kasus Pada Provinsi Banten) ]]>
<![CDATA[Aswar, Khoirul]]>;
<![CDATA[ermawati, ermawati]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v22i1.809
<![CDATA[Tujuan dari penelitian ini adalah untuk menguji pelaksanaan akuntansi berbasis akrual di Pemerintah Provinsi Banten. Penelitian ini berusaha untuk menjawab tiga pertanyaan penelitian: Pertama, manfaat yang diperoleh dari penerapan sistem akuntansi berbasis akrual, kedua, tantangan menerapkan sistem akuntansi berbasis akrual dan terakhir pra-kondisi penting untuk keberhasilan pelaksanaan akuntansi berbasis akrual. Penelitian ini mengambil desain penelitian deskriptif dengan menggunakan pendekatan studi kasus. Populasi dalam penelitian ini sebanyak 252 SKPD dan staf PKK. Data dianalisis menggunakan Software SPSS digunakan untuk analisis korelasi hubungan antara hasil yang diperoleh dari responden dan karakteristik demografi responden. Temuan menunjukkan bahwa manfaat terbesar berasal dari penerapan akuntansi berbasis akrual ditingkatkan manajemen aset dan meningkatkan konsistensi dan komparabilitas informasi keuangan yang dilaporkan. Tantangan utama yaitu kurangnya sumberdaya teknologi, sistem informasi, tingginya biaya, kurangnya sumberdaya yang memadai. Sedangkan prakondisi terdiri dari kemampuan teknologi informasi, konsultasi dan koordinasi, pembangunan kapasistas, perumusan baru dan amandemen kebijakan akuntansi. Terdapat korelasi positif yang signifikan ada antara manfaat, tantangan beserta prasyarat penerapan akuntansi akrual terhadap karaktristik demografi responden dari pengalaman kerja, kualifikasi akademik dan profesional responden.]]>
