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Pengaruh Good Corporate Governance Terhadap Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur Hidayanti, Ery; Daniar Paramita, Ratna Wijayanti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Principles of Good Corporate Governance ( GCG ) as a new paradigm which state has four main components to improve the professionalism and Welfare holders of the issued and paid new article without prejudice to the interests of stakeholders . Yet the implementation of GCG mechanism new article posted by Its Good , Its can trigger to remove information. That gave a negative effective on the issued and paid the price list , Therefore posted issued and paid-holder must be able to supervise the management, running his company . The GCG implementation in Indonesia becoming less maximum company weakness and lead to a prolonged crisis . Research purposes is to determine empirically whether corporate governance practices affect the real. Management Delta Company The manufacturing in IDX . Husband is a causality Research new articles using multiple linear regression analysis as a tool , new articles purposive sampling technique as a determinant of the sample . Research The results showed that the only variable The managerial ownership has an influence on management practices in real delta, The Company The article indicated the significance of the new notes small more language of 0.05.

Penggunaan Rasio Keuangan Camel Untuk Memprediksi Kepailitan Dengan Discriminant Analysis Models Z Score: Studi Kasus Pada Bank Perkreditan Rakyat di Indonesia Budiwati, Hesti; Jariah, Ainun
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The challenge of the banking sector in the future will be more severe, most of which are perceived as a failure of risk management in managing risk can lead to bankruptcy. â€œBank Perkreditan Rakyatâ€ became the object of this study because it has specific operational characteristics that allow it to reach and serve small and micro businesses and focus its services according to the needs of the community. The purpose of this study is to obtain empirical evidence about the differences in financial ratios simultan and partially eously CAMEL which is significant between bankrupt and not bankrupt banks. This research includes survey research. It is explanatory and predictive. The sample involves study sample totaled 43 BPR consisting of 6 BPR bankrupt banks and 37 BPR in the bank classified as a not bankrupt bank determined based on purposive sampling technique. The analytical tool used is discriminated analysis models used for Z score. The results showed that simultaneous CAMEL 7 financial ratios consisting of CAR, NPL, ROA, ROE, ROA, NIM and LDR have significant differences between banks bankrupt and not bankrupt, while partial insignificant is the ratio of NIM. ROA as an aspect ratio of earnings which become dominant variable in distinguishing banks bankrupt and not bankrupt. Simultaneously 7 (seven) CAMEL financial ratios used to predict bankrupt and not bankrupt influence the bankrupt of â€œBank Perkreditan Rakyatâ€ for 96.04%, while the remaining 3.96% is influenced by other factors outside the model. Other results obtained from this research is by using a model cut-off point, the discriminated function generated by CAMEL financial ratios to predict the bank is able to distinguish who is in financial difficulty.

Struktur Modal Dipengaruhi Oleh Beban Pajak, Risiko Bisnis, Dan Struktur Kepemilikan: Studi pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia Periode 2009-2012 Lukiana, Ninik; Hartono, Hartono
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Funding decisions or purchasing is one of the fundamental factors in estabilishing and ensuring the continuity of operations and development activities of the compay. Managers must be able to raise funds both from within / internal and external sources / external companies, both of types of foreigner capital funds and type of equity.The capital structure of a company is influenced by several factors, and in theory the factors that affect the capital structure is difficult to measure, but some empirical researcher aimed to identify the factors that affect to capital structure decisions have been made, both in Indonesian and in some other countries. The purpose of this research isto test capital structure the influence of tax, business risk and ownership structure of partial and simultaneous. This research is a type of correlation studies (correlation research), nature of casuality, the data type of this research is empirical research (empirical research explanatory hypotheses or casual hypotheses.Population in this study is a manufacturing company that listed on the Indonesia Stock Exchange for the period 2009-2012. Sampling was done by using non-probability purposive sampling method with certain criteria. Analysis of test data by means of multiple regression analysis with the classical assumption test, hypothesis testing with the t test and F test result of the testing of the hypothesis, that in partial tax burden and business risk significantly influence capital structure, while the ownership structure has no significant influence effect on the capital structure. But the tax burden variables, business risk and ownership structure significantly and simultaneously influence capital structure.

Pengaruh Ketepatwaktuan Penyampaian Laporan Keuangan Terhadap Respon Laba Akuntansi Daniar Paramita, Ratna Wijayanti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Riset ini bertujuan untuk mengungkap ketepatwaktuan penyampaian laporan keuangan terhadap respon pasar di pasar modal Indonesia. Ketepat waktuan penyampaian laporan keuangan dalam riset ini yaitu rentang waktu pengumuman laporan keuangan tahunan yang telah diaudit (auditan) kepada publik yaitu laman yahari yang dibutuhkan untuk mengumumkan laporan keuangan tahunan yang telah diaudit kepublik, sejak tanggal tutup tahun buku perusahaan sampai tanggal penyerahan ke Bapepam. Metode pengumpulan data yang digunakan adalah menggunakan teknik observasi tidak langsung yaitu teknik dokumenter data sekunder, berupa pengambilan data laporan keuangan, data laporan tahunan, data harga pasar saham dan indeks harga saham gabungan(IHSG).Selanjutnya data yang diperoleh dilakukan evaluasi dengan cara cross sectional approachdantime-series analysis. Rencana analisis data dalam penelitian ini akan dilakukan dengan menggunakan uji statistik Kruskal Wallis Hasil penelitian ini menyimpulkan terdapat pengaruh signifikan ketepatwaktuan penyampaian laporan keuangan dengan respon laba. Arinya Ketepatan waktuan penyampaian pelaporan keuangan mempunyai pengaruh terhadap kredibilitas atau kualitas laba yang akan direspon oleh pasar.

Brand Loyalty SMP Negeri 1 Lumajang Pasca Penghapusan Rintisan Sekolah Bertaraf Internasional Wijanarko, Yusuf; Sularso, Andi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Developing school that has fulfilled all Educational National Standard (SNP) and enriched with specific high quality adopted from developed countries (SNP + X) is an application model of Pilot Internatioanl Standard School (RSBI). It is actually an alternative strategy for a better educational improvement. However, some problems and critics then appeared and came to accusation. Finally, this program was dissoluted. Primary, product of a school is an educational service. School must be customers satisfaction oriented. Before the dissolution of RSBI, SMPN 1 Lumajang commits to realize the branding of RSBI. As the effect of RSBI dissolution, SMPN 1 Lumajang still committed to maintain its brand loyalty by maintaining the service in ccordance with National Standard of Education (SNP), just by eliminating the international dimensions. After the dissolution, parents and students of grade 8 evaluate the decrease of the service quality, the decrease of customer satisfaction, but it doesnâ€™t make the decrease of brand loyalty. Parents and students understand the decrease, the condition of fund, and their position of free for school-fee. Parents still hope that the quality of sercice will be better increased although they will pay for it. Some operational principles and steps can be taken by SMPN 1 Lumajang in maintaining brand loyalty after the dissolution of RSBI, as follow: (1) school has vivid vision and mission, (2) school holds on commitment to serve best, (3) schools keeps strong leadership, (4) school keeps effective teamwork, (5) school keeps effective teachers and staffs, (6) school put the School Committee as partner and mediator to parents, society and stakeholder, (7) school keeps the participation of whole school community, parents, society and stakeholder, (8) school keeps quality culture, (9) school has authority and independency, (10) school always has willingness to change, (11) school keeps effective communication, (12) school must be responsive and anticipative to the needs, (13) school has transparency and accountability, (14) school keeps the continuation teaching learning process effectively and conducive environment, (15) school uses and informs service excellences, (16) school creates differential on educational services, (17) school always keeps trust of students and parents, (18) school gives respond on complains seriously and takes responsible actions, (19) school guarantees the quality of education in accordance with hope, (20) school manages supervision, monitoring, evaluation and follow them up sustainably, and (21) school confirms brand loyalty. The government should also facilitate the law that eks-RSBI school is allowed to get some contribution from parents to support education fund.

Analisis Rasio Keuangan Camel Untuk Menilai Kinerja Bank Persero Konvensional Di Indonesia Periode 2010-2012 Sukma, Raga
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The research was conducted at the state-owned banks in Indonesia Conventional whose financial statements have been published. The purpose of this study was to assess the performance of state-owned banks in Indonesia Conventional period 2010 - 2012 in terms of financial ratios CAMEL. Sources of data used in this study is an overview of data in the form of internal Internal company, the profile of each Government-Owned Commercial Banks (Persero) Conventional, data on the number of customers, the legal foundation of the establishment of State-Owned Commercial Banks (Persero) Conventional and securities licensing, and financial statement data are derived from the data of four (4) financial statements of the Government-Owned Commercial Banks (Persero) Conventional in Indonesia for three (3) consecutive years, ie 2010-2012. While the source of the data came from state-owned banks in Indonesia Conventional whose financial statements have been published by Bank Indonesia. The financial statement data used consist of a balance sheet and income statement. Variables used to assess the performance of state-owned banks in Indonesia is Conventional financial ratios CAMEL, consisting of the ratio Capital Adequacy Ratio (CAR), Bad Debt Ratio Ratio (BDR), Return on Assets ratio (ROA), Return on Equity ratio (ROE ), Ratio of Net Interest Margin (NIM), Ratio of Operating Expenses to Operating Income (ROA), and the ratio of loan to deposit ratio (LDR). This variable is an independent variable, where the independent variable is the independent variable, not the independent variable is always paired with the dependent variable. So in this study the researcher did not make comparisons and are not looking for a relationship with other variables. Therefore, research like this is called descriptive research. Results of this study indicate the financial performance of state-owned banks in Indonesia as a whole Conventional each CAMEL financial ratios from 2010 to 2012, the ratio of Capital Adequacy Ratio (CAR), Bad Debt Ratio Ratio (BDR), Return on Assets ratio (ROA ), Ratio Return on Equity (ROE), Ratio of Net Interest Margin (NIM), and the ratio of loan to deposit ratio (LDR) has fluctuated increased, while the ratio of Operating Expenses to Operating Income (ROA) decreased from 77.73% to 70 , 96 so it should be increased operating income, respectively Conventional owned banks in Indonesia. Broadly speaking, its financial performance is in accordance with Bank Indonesia, but there needs to be an increase in the ratios, especially the ratio Ratio of Operating Expenses to Operating Income (ROA). This shows that the performance of state-owned banks in Indonesia Conventional CAMEL ratios in terms of the provisions of Bank Indonesia, so it can be concluded that its financial performance from 2010 to 2012 quite well.

Pengaruh Good Corporate Governance Terhadap Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur Ery Hidayanti; Ratna Wijayanti Daniar Paramita
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i2.120

Principles of Good Corporate Governance ( GCG ) as a new paradigm which state has four main components to improve the professionalism and Welfare holders of the issued and paid new article without prejudice to the interests of stakeholders . Yet the implementation of GCG mechanism new article posted by Its Good , Its can trigger to remove information. That gave a negative effective on the issued and paid the price list , Therefore posted issued and paid-holder must be able to supervise the management, running his company . The GCG implementation in Indonesia becoming less maximum company weakness and lead to a prolonged crisis . Research purposes is to determine empirically whether corporate governance practices affect the real. Management Delta Company The manufacturing in IDX . Husband is a causality Research new articles using multiple linear regression analysis as a tool , new articles purposive sampling technique as a determinant of the sample . Research The results showed that the only variable The managerial ownership has an influence on management practices in real delta, The Company The article indicated the significance of the new notes small more language of 0.05.

Penggunaan Rasio Keuangan Camel Untuk Memprediksi Kepailitan Dengan Discriminant Analysis Models Z Score: Studi Kasus Pada Bank Perkreditan Rakyat di Indonesia Hesti Budiwati; Ainun Jariah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i2.122

The challenge of the banking sector in the future will be more severe, most of which are perceived as a failure of risk management in managing risk can lead to bankruptcy. “Bank Perkreditan Rakyat” became the object of this study because it has specific operational characteristics that allow it to reach and serve small and micro businesses and focus its services according to the needs of the community. The purpose of this study is to obtain empirical evidence about the differences in financial ratios simultan and partially eously CAMEL which is significant between bankrupt and not bankrupt banks. This research includes survey research. It is explanatory and predictive. The sample involves study sample totaled 43 BPR consisting of 6 BPR bankrupt banks and 37 BPR in the bank classified as a not bankrupt bank determined based on purposive sampling technique. The analytical tool used is discriminated analysis models used for Z score. The results showed that simultaneous CAMEL 7 financial ratios consisting of CAR, NPL, ROA, ROE, ROA, NIM and LDR have significant differences between banks bankrupt and not bankrupt, while partial insignificant is the ratio of NIM. ROA as an aspect ratio of earnings which become dominant variable in distinguishing banks bankrupt and not bankrupt. Simultaneously 7 (seven) CAMEL financial ratios used to predict bankrupt and not bankrupt influence the bankrupt of “Bank Perkreditan Rakyat” for 96.04%, while the remaining 3.96% is influenced by other factors outside the model. Other results obtained from this research is by using a model cut-off point, the discriminated function generated by CAMEL financial ratios to predict the bank is able to distinguish who is in financial difficulty.

Struktur Modal Dipengaruhi Oleh Beban Pajak, Risiko Bisnis, Dan Struktur Kepemilikan: Studi pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia Periode 2009-2012 Ninik Lukiana; Hartono Hartono
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i2.125

Funding decisions or purchasing is one of the fundamental factors in estabilishing and ensuring the continuity of operations and development activities of the compay. Managers must be able to raise funds both from within / internal and external sources / external companies, both of types of foreigner capital funds and type of equity.The capital structure of a company is influenced by several factors, and in theory the factors that affect the capital structure is difficult to measure, but some empirical researcher aimed to identify the factors that affect to capital structure decisions have been made, both in Indonesian and in some other countries. The purpose of this research isto test capital structure the influence of tax, business risk and ownership structure of partial and simultaneous. This research is a type of correlation studies (correlation research), nature of casuality, the data type of this research is empirical research (empirical research explanatory hypotheses or casual hypotheses.Population in this study is a manufacturing company that listed on the Indonesia Stock Exchange for the period 2009-2012. Sampling was done by using non-probability purposive sampling method with certain criteria. Analysis of test data by means of multiple regression analysis with the classical assumption test, hypothesis testing with the t test and F test result of the testing of the hypothesis, that in partial tax burden and business risk significantly influence capital structure, while the ownership structure has no significant influence effect on the capital structure. But the tax burden variables, business risk and ownership structure significantly and simultaneously influence capital structure.

Pengaruh Ketepatwaktuan Penyampaian Laporan Keuangan Terhadap Respon Laba Akuntansi Ratna Wijayanti Daniar Paramita
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i2.127

Riset ini bertujuan untuk mengungkap ketepatwaktuan penyampaian laporan keuangan terhadap respon pasar di pasar modal Indonesia. Ketepat waktuan penyampaian laporan keuangan dalam riset ini yaitu rentang waktu pengumuman laporan keuangan tahunan yang telah diaudit (auditan) kepada publik yaitu laman yahari yang dibutuhkan untuk mengumumkan laporan keuangan tahunan yang telah diaudit kepublik, sejak tanggal tutup tahun buku perusahaan sampai tanggal penyerahan ke Bapepam. Metode pengumpulan data yang digunakan adalah menggunakan teknik observasi tidak langsung yaitu teknik dokumenter data sekunder, berupa pengambilan data laporan keuangan, data laporan tahunan, data harga pasar saham dan indeks harga saham gabungan(IHSG).Selanjutnya data yang diperoleh dilakukan evaluasi dengan cara cross sectional approachdantime-series analysis. Rencana analisis data dalam penelitian ini akan dilakukan dengan menggunakan uji statistik Kruskal Wallis Hasil penelitian ini menyimpulkan terdapat pengaruh signifikan ketepatwaktuan penyampaian laporan keuangan dengan respon laba. Arinya Ketepatan waktuan penyampaian pelaporan keuangan mempunyai pengaruh terhadap kredibilitas atau kualitas laba yang akan direspon oleh pasar.

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Deni Juliasari

Contact Email
ejournal@itbwigalumajang.ac.id

Phone
+62334-881924

Journal Mail Official
ejournal@itbwigalumajang.ac.id

Editorial Address
Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia

Location
Kab. lumajang,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Deni Juliasari

Contact Email ejournal@itbwigalumajang.ac.id

Phone +62334-881924

Journal Mail Official ejournal@itbwigalumajang.ac.id

Editorial Address Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia

Location Kab. lumajang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Deni Juliasari

Contact Email
ejournal@itbwigalumajang.ac.id

Phone
+62334-881924

Journal Mail Official
ejournal@itbwigalumajang.ac.id

Editorial Address
Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia

Location
Kab. lumajang,

Jawa timur

INDONESIA