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Conference In Business, Accounting And Management (Cbam) 2012
ISSN : 23029791     EISSN : -     DOI : -
Core Subject : Economy,
Kegiatan Conference In Business, Accounting And Management (Cbam) merupakan media sharing knowledge bagi edukatif untuk mewujudkan sustainable competitive advantage. Pemakalah yang hadir disini adalah peserta yang kami pandang merupakan representasi dari isu-isu. Yang merupakan perwakilan dari seluruh wilayah Indonesia.
Articles 123 Documents
Bank Syariah Di Indonesia: Ketaatan Pada Prinsip- Prinsip Syariah Dan Kesehatan Finansial - Falikhatun; Yasmin Umar Assegaf
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The objective of this paper is to examine the sharia principles implementation on the financial health in syariah banking in Indonesia. The study used 36 annual reports of listed companies on the website of syariah banking in Indonesia from 2007 – 2010. Sample was selected using purposive sampling method. While multiple regression analysis was used to test the hypotheses developed in this research. The result found that sharia principles (Islamic investment Ratio, Profit sharing Financiing ratio, Islamic Income ratio and Director’s – Employee Welfare Ratio) are positive significant to financial health. The contribution of this study is provided additional suggestion for regulator dan Islamic banking participant as the mechanism of hablum minnallah wa hablum minanaas.Keywords: sharia principles, financial health, banking 
Relevansi Nilai Laba Akuntansi pada Aksi Stock split : Pendekatan Model Harga Dan Return - Linda; Endang Surasetyo Ningsih
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

This study is aimed to prove value-relevance of earning per share that used by investors in decision making around stock split announcements. Both price and return models as a valuation models are commonly used in value-relevance studies. The Price model shows that value-relevance of earning per share has a positive correlation and statistically significant association with stock price, it would explain that earning information relates with stocks price due to the anticipate components of future expectation net cash flow. While, return model shows that value-relevance of earning per share has no correlation with stock return, because of the accounting recognition lag. The actual return-earning relation is considered to be more forward looking, furthermore this model is free from scale effect problem.Keywords: value-relevance, earning, price, return
Bisnis Makanan Dan Minuman Masih Memikat: Analisis Harga Saham Industri Food And Beverages Di Bursa Efek Indonesia Nugroho J. Setiadi; Nadya Novianti Cahyaningsih; Dewi Tresna Lestari
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

Penelitian ini bertujuan untuk mengungkapkan fakta empiris perkembangan harga saham untuk industri food and beverage di Bursa Efek Indonesia. Metode yang digunakan berdasarkan analisis fundamental untuk menganalisis secara empiris data keuangan yang terfokus pada aspek profitabilitas dari 16 perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia. Hasil temuan empiris memperlihatkan bahwa secara parsial return on investment (ROI) justru berpengaruh negatif terhadap harga saham. Sedangkan earning per share (EPS) berpengaruh positif secara signifikan terhadap harga saham, namun price earning ratio (PER) tidak berpengaruh secara signifikan terhadap harga saham. Secara simultan, ketiga factor tersebut berkontribusi sebesar 87,5% terhadap naik-turunnya perkembangan harga saham. Hal yang menarik dari kajian ini adalah ketika krisis keuangan yang membelit seluruh dunia, industri food and beverage di Indonesia masih tetap tumbuh perkasa, bahkan diprediksi menjadi industri yang paling menjanjikan.Kata kunci : ROI, EPS, PER, Harga saham, Bisnis makanan dan minuman

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