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Contact Name
Dirvi Surya Abbas
Contact Email
abbas.dirvi@gmail.com
Phone
+628128173331
Journal Mail Official
agungbudi@umt.ac.id
Editorial Address
http://jurnal.umt.ac.id/index.php/competitive/about/editorialTeam
Location
Kota tangerang,
Banten
INDONESIA
Competitive Jurnal Akuntansi dan Keuangan
ISSN : 2615255X     EISSN : 2549791X     DOI : http://dx.doi.org/10.31000/
Core Subject : Economy,
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
Articles 7 Documents
Search results for , issue "Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan" : 7 Documents clear
PENGARUH RETURN ON ASSETS, KOMITE AUDIT DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi pada Perusahaan Jasa Sub Sektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2016) KIMSEN KIMSEN; ARRY EKSANDY; YUNI ERISA
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.908

Abstract

ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Pada Industri Manufaktur Sektor Barang Konsumsi yang terdaftar di BEI pada tahun 2014-2015) SUDARMANTO, EKO; MUHAMMAD, RIO AMANDA
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.910

Abstract

PENGARUH KEPUTUSAN PENDANAAN, KEPUTUSAN INVESTASI DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Pada Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014) BASUKI BASUKI; SITI YULIANAH
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.929

Abstract

       Mengoptimalkan nilai perusahaan merupakan salah satu tujuan perusahaan. Semakin tinggi nilai perusahaan, maka semakin sejahtera para pemegang saham. Penelitian ini bertujuan untuk melihat pengaruh keputusan pendanaan, keputusan investasi dan profitabilitas terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2011-2014. Sampel dalam penelitian ini menggunakan teknik purposive sampling berjumlah 12 perusahaan. Hasil penelitian ini menunjukkan bahwa secara simultan keputusan pendanaan, keputusan investasi dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan dengan nilai thitung sebesar 16,466 > 2,86. Secara parsial keputusan pendanaan tidak memiliki pengaruh yang signifikan terhadap nilai perusahan dengan nilai thitung sebesar -0,328 < 2,026, keputusan investasi tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan dengan nilai thitung sebesar -1,057 < 2,026 dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan dengan nilai thitung sebesar 6,456 > 2,026.Kata Kunci : Keputusan Pendanaan, Keputusan Investasi, Profitabilitas, Nilai Perusahaan.  
PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP STOCK PRICE PADA INDUSTRI MANUFAKTUR HAKIM, MOHAMAD ZULMAN; EKSANDY, ARRY
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.1627

Abstract

The purpose of this study is to prove empirically the influence of liquidity, leverage and profitability in manufacturing industries listed on the Indonesia Stock Exchange period 2012-2016. The population in this study uses the manufacturing industry. The sampling technique used purposive sampling technique. Based on the predetermined criteria, the sample of 61 companies is obtained. The type of data used in this study is secondary data using panel data regression analysis method (E-Views 9.0). The results of this study indicate that the Current Ratio (CR) has no effect on Stock Price, Debt to Equity Ratio (DER) has no effect on Stock Price and Return on Equity (ROE) have a positive effect on Stock Price.  Keywords: Liquidity, Leverage, Profitability and Stock Price
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL (PADA PEMERINTAH PROVINSI BANTEN PERIODE 2011-2015) ARRY EKSANDY; MOHAMAD ZULMAN HAKIM; EKAWATI EKAWATI
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.917

Abstract

The purpose of this research is to know the effect of Local Revenue, General Allocation Fund, Special Allocation Fund to Capital Expenditure. The research period used is 5 years in the period 20112015.  The study population covers all the existing Kota / Kabupaten in Banten Province for the period of 2011-2015. Sampling technique using saturated sampling technique. Based on the predetermined criteria, the number of samples 8 Kota and 8 Kabupaten. The type of data used is secondary data obtained from the official website of Banten Province. Data analysis method used is panel data regression analysis.  The results of this study indicate that the General Allocation Fund affects the Capital Expenditure, while the Original Revenue and Special Allocation Fund has no effect on Capital Expenditure.  Keywords: Local Revenue, General Allocation Funds, Special Allocation Funds, Capital Expenditures
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE, RETURN ON ASSETS DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016) MULYADI MULYADI; SISKA ARIYANTI
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.918

Abstract

The purpose of this research is to know the effect of firm size, age of company, leverage, return on assets and commissioner independent partially and together at Manufacturing companylisted on the Indonesia Stock Exchange (IDX). The research period used is 4 years the period 2013-2016. The study population includes all Manufacturing companies listed on Indonesia Stock Exchange period 2013-2016. Technique of Sampling by using technique of purposive sampling. Based on the predetermined criteria a sample of 20 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. method  of data analysis used regression analysis of panel data. The results of this study indicate that return on assets affect the diosclosure of of intellectual capital, while firm size, age of company, leverage, and independent commissioner have no effect on intellectual capital disclosure.  Keywords: Firm Size, Age of Company, Leverage, Return On Assets, Independent Commissioner, Intellectual Capital Disclosure
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2016) SRI YANTO; EKA RAHMAWATI
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.909

Abstract

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