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INDONESIA
ADVANCE
ISSN : 23375221     EISSN : -     DOI : -
Core Subject : Economy,
Terbitan Berkala Ilmiah (ADVANCE) Program Studi S1 Akuntansi diterbitkan oleh Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Sekolah Tinggi Ilmu Ekonomi "AUB" Surakarta, dimaksudkan sebagai media pertukaran informasi dan karya ilmiah antara staf pengajar, alumni, mahasiswa, dan masyarakat pada umumnya, terbit sesuai dengan kebutuhan. Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dan berhak menyingkat dan mengubah tanpa mengurangi maksud dan isi. Pendapat yang dinyatakan dalam jurnal ini merupakan pendapat pribadi tidak mencerminkan pendapat penerbit dan dewan redaksi.
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Articles 4 Documents
Search results for , issue "Vol 4, No 1 (2017): March" : 4 Documents clear
RETURN ON ASSET, DEBT TO EQUITY RATIO, PRICE EARNING RATIO, KURS DAN INFLASI TERHADAP HARGA SAHAM Rina Ani Sapariyah; Yenni Khristiana; Juwanto Juwanto
ADVANCE Vol 4, No 1 (2017): March
Publisher : STIE AUB Surakarta

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Abstract

The Empirical purpose in this study are influence determined significant Return On Asset (ROA) variable, Debt to Equity Ratio (DER), Price Earning Ratio (PER), Inflation and a rate of exchange about Price stock. The Population in this study all commercial banks in Indonesia are listed on the Stock Exchange. The Sample in this study 10 commercial banks company are listed on the Stock Exchange period 2012-2016. The Sample in this study used purposive sampling method, criteria by commercial bank company who have totally asset more than 100 triliun during monitoring periods. The study used analisis test such as classic assumption test, multiple linier regression analysis and hypothesis test. The classic assumption test showed data in this study are normal distribution, did not happen multikolinieritas, autokorelation and heterokesdesitas. The study multiple liniar regression showed ROA, DER, Inflation and a rate of exchange variable positive and significant impact on the price stock, PER showed positive but not significant on the price stock. The t test showed that ROA,DER, Inflation and a rate of exchange variable possitif significant effect on the price stock, PER variable possitive not significant on the price stock and inflation variable negative significant effect on the price stock.Keywords: Return On Asset, Debt to Equity Ratio, Price Earning Ratio, Kurs, Inflasi, Harga Saham
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011 – 2013 Riyanti Riyanti; Ifah Lathifah
ADVANCE Vol 4, No 1 (2017): March
Publisher : STIE AUB Surakarta

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Abstract

This research aims to analyze and provide empirical evidence of significant influence of managerial ownership, institutional ownership, and the profitability of the debt policy of the companies listed on the Stock Exchange in 2011-2013 period, with a population of 155 manufacturing companies. The sample in this study were obtained by using purposive sampling method. Based on the criteria that is then acquired 33 companies. Analysis of data using multiple regression analysis. The test results indicate that managerial ownership and significant negative effect on the debt policy, institutional ownership has a significant negative effect on the debt policy, and profitability significantly and negatively related to debt policy. This indicates that these three variables is an important element to consider in addressing the agency conflicts that occur in relation manufacturing company in minimizing agency costs. The test results adjusted-R2 of 32.7%, while the remaining 67.3% is explained by other variables outside the model.Keywords: managerial ownership, institutional ownership, profitability and debt policy
CAPITAL ADEQUACY RATIO (CAR) DAN DANA PIHAK KETIGA (DPK) TERHADAP RETURN ON ASSET (ROA) DENGAN PENYALURAN KREDIT SEBAGAI VARIABEL INTERVENING P Haryoso; Bambang Kusdiasmo
ADVANCE Vol 4, No 1 (2017): March
Publisher : STIE AUB Surakarta

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Abstract

This research aimed to determine the influence of Capital Adequacy Ratio (CAR) and third party funds (DPK) througt landing. The influence of Capital Adequacy Ratio (CAR),  third party funds (DPK), and the distribution credit for Return on Asset (ROA). The influence Capital Adequacy Ratio (CAR) about Return on Asset (ROA) througt landing . third party funds (DPK) about Return on Asset (ROA) througt landing. The Population in this study all commercial banks in Indonesia are listed on the Stock Exchange the period of 2012-2015. The samples based on purposive sampling are 15 commercial banks in Indonesia -year period 2012-2015. Data is taken from secondary data from company financial statements of Commercial Bank and listed on the Indonesia Stock Exchange. Data analysis methods used in the study were multiple linier regression analysis, with descriptive statistics test , linearity test , hypothesis test ( t test , F test , and the correlation coefficient of determination ). The analysis showed that: (1) Capital Adequacy Ratio (CAR) but not significant positive effect on Lending. (2) Third Party Fund (DPK) positive and significant impact on the Lending. (3) Capital Adequacy Ratio (CAR) a significant negative effect on Return on Assets (ROA). (4) Third Party Fund (DPK) but not significant positive effect on Return on Assets (ROA). (5) Lending positive but not significant effect on Return on Assets (ROA). (6) Effect of Capital Adequacy Ratio (CAR) of the Return on Assets (ROA) greater than the influence of Capital Adequacy Ratio (CAR) of the Return on Assets (ROA) through Lending. (7) Effect of Third Party Fund (DPK) to Return on Assets (ROA) is smaller than the influence of Third Party Fund (DPK) to Return on Assets (ROA) through Lending.Keywords : Capital Adequacy Ratio, Return On Asset, Third Party Funds, Lending
PREDIKSI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DENGAN PENDEKATAN MULTINOMIAL LOGIT Perusahaan Manufaktur di Bursa Efek Indonesia Siti Hayati Efi Friantin; Hermawan Adi Hardiyanto
ADVANCE Vol 4, No 1 (2017): March
Publisher : STIE AUB Surakarta

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Abstract

This study aims to determine the effect of the liquidity ratio, solvency, and profitability in predicting financial distress in manufacturing companies listed on the Indonesian stock exchange on the observation period 2012-2015. Sample of 20 manufacturing companies of which 11 companies with category 0 to healthy companies, 1 company with financial distress category 1, 7 companies with financial distress categories 2, one category of companies with financial distress 3. Liquidity measured by current ratio, solvency measured by debt to equity ratio, and profitability measured by gross profit margin and net profit margin. MANOVA used to test hypothesis 1 while the Multinomial Logit is used to test the hypothesis 2. The results of this study concluded that through the different test MANOVA can know the different between a company that is not experiencing financial distress and company experiencing financial distress, through the test Multinomial Logit know that financial ratio derived from the statement of financial position and income statement significant in predicting financial distress.Keywords: liquidity, solvency, profitability, MANOVA, Multinomial Logit, Financial Distress.

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