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INDONESIA
Jurnal Tekun
Published by Universitas Mercu Buana
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Core Subject : Education,
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Articles 9 Documents
 1 
Search results for , issue "Vol 8, No 2 (2017)" : 9 Documents clear
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS dengan INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Go Publik di BEI) Sony Wisnu Andoyo
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5539

Abstract

The purpose of this research is to know the influence of corporate social responbility of the profitability of the company with its accounting information as a moderating variable. This research was conducted on the Indonesia stock exchange in the fiscal year 2011 and 2012. Determination of the sample using a purposive sampling method so that derived 68 observations. Statistical analysis including classical assumptions and test  the feasibility of the model. Testing the influence of variable pemoderasi in this research hypothesis was tested with a moderated regression analysis (MRA) which is a special application of linear multiple regression. Based on the research results and discussion it can be concluded that although the corporate social responbility proven does not affect the company's profitability with the power of accounting information as a moderating variable but many benefits derived pelaksanan company with corporate social responsibility, among others, products are increasingly preferred by consumers and companies are of interest to investors. Corporate social responsibility can be used as a tool of marketing recently for the company when it implemented sustainable. However, by implementing CSR, corporate image will be the better so that consumer loyalty higher. Along with the increasing consumer loyalty in a long time, then the sale of the company will be more improved, and in the end with the implementation of CSR, expected level of profitability the company also increased
PENGARUH LEVERAGE, RETURN ON INVESTMENT (ROI), RETURN ON EQUITY (ROE), COST OF CAPITAL (COC) TERHADAP INVESTASI ASING LANGSUNG PADA MULTINATIONAL CORPORATION YANG TERDAFTAR DI BURSA EFEK INDONESIA Sofyan Halim
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5535

Abstract

This study aims to examine and examine the effects of leverage, return on investment, return on equity and cost of capital on foreign direct investment in multinational corporations listed on the Indonesia Stock Exchange. By using a causal method with the aim to test the hypothesis about the effect of leverage, ROA, ROE and cost of capital to foreign direct investment. In addition, it aims to examine the relationship between variables that are symmetrical, with a sample of 66 PMA companies listed on the Indonesia Stock Exchange. Based on result of hypothesis test of research get result that Laverage, Return On Investment, Return On Equity and Cost Of Capital have no effect to foreign direct investment, in this case is portion of foreign stock at PMA company that researched
ANALISIS PENGARUH STOCK SPLIT DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM STUDI PADA EMITEN SEKTOR MANUFAKTUR S Sukimin
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5540

Abstract

Stock split is one of the corporate action by the company with the goal set back to stock prices in the range that is more liquid and provide a quality signal to investors. This study aims to analyze the effect of the stock split and the financial performance of the issuer's stock price studies on the manufacturing sector. The theory is the reference of this study, namely Signaling Theory. Signaling theory declares a stock split provides a positive signal for the company manager will inform the future prospects of the company to the public good who do not know. The stock price is the value of a stock that reflects the wealth of the company that issued the stock. Stock prices are formed from the interaction of buyers and sellers of shares in the stock market or stock exchange which is motivated by their expectations of corporate profits. The study was conducted on 7 companies that are listed on the Stock Exchange and they do stock split in the year 2008-2011. Hipoteis testing in this study using multiple regression. The research instrument will be tested in this study is the Earning Per Share (EPS), Return On Investment (ROI), Return on Equity (ROE), Price Earning Ratio (PER), Price to Book Value (PBV) is to test the effect of the stock split and financial performance of the company's stock price. The equations are formed in this study is Stock Price = C + 11,18421EPS - 2,10ROI - 23,62ROE + 556,82PBV + 85,25PER - 244,80Stocksplit + e. The results showed Earning Per Share (EPS) is a variable financial performance and a significant positive effect on stock prices, both before and after stocksplit, while the Return On Investment (ROI), Return on Equity (ROE), Price Earning Ratio (PER), Price to Book Value (PBV) effect is not significant. According to the theory, the higher the ratio of financial performance, the better the state of a company
PRICE EARNING RATIO, DIVIDEN YIELD, DAN MARKET TO BOOK RATIO UNTUK MEMPREDIKSI RETURN ON STOCK MARKET Sely Megawati Wahyudi
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5536

Abstract

The existence of the capital market makes the company has tools to measure the performance and financial condition of the company. If the company's financial condition is good, then the market will respond positively through an increase in stock prices. With the rise in stock prices in the capital market, more and more investors will invest in investments. In general, investors will invest if the investment can get the maximum return with certain risks. The stock valuation in fundamental analysis is often used by market analysis to determine the capital investment for the share Price Earning Ratio (PER), Market to Ratia Book, and Dividend Yield. In this research, the data used is secondary data. Samples are taken by systematic samples. This study uses regression analysis, Stock Return as the dependent variable and PER, MTB, DY and NI as independent variables. The results of the research conducted in the regression analysis were 32.6% in 2010, 25.5% in 2011, 26.3% in 2012 and 20.8% in 2010-2012. PER variables, MTB, DY, and NI for Returning Shares. This means that PER, MTB, DY, and NI simultaneously affect Stock Return. MTB positive effect on Stock Return, while PER, DY and NI negative effect on Stock Return, and four independent variables, MTB variable is the most dominant variable effect on Stock Return
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Y Yanti
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5532

Abstract

This research was conducted to analyze the factors that influence dividend payout ratio. The reason researchers choose a manufacturing company as an object of research because the manufacturing company is a company that has a continuous production activities, so to maintain the continuity of the company requires a large fund. This study took a sample manufacturing companies listed on the Indonesia Stock Exchange 2010-2013 period. Methods of data analysis using multiple regression to include classical assumptions consisting of normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The results showed that only ROA and Leverage variables that have an influence on Dividend Payout Ratio. The implications of these results contributing to managers may be to consider using an analysis of Return on Assets and Leverage that reflect the value of the firm's debt. to predict the behavior of corporate dividend policies. So to invest in capital market activities, the stock market value can be predicted by using these factors
PENGARUH ADOPSI AKUNTANSI TRANSAKSI ASURANSI SYARIAH BERDASARKAN PSAK 108 TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA AJB BUMIPUTERA 1912 WILAYAH SYARIAH JAKARTA) Nuro Sholihah
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5537

Abstract

This study aims to identify and analyze "Insurance Transaction Accounting Influence Adoption of PSAK 108 Against Sharia Based Financial Performance (Case Study At AJB Bumiputera 1912 Jakarta Regional Sharia)". The population in this study were all employees of all branches of sharia region of Jakarta as many as 84 people. The samples were set at 70 sample respondents with random sampling techniques, and data collection by questionnaire. Technical analysis of data using SPSS 20 to process the data from respondents who provide an assessment of the questionnaire stated in figures in the Likert Scale. Based on the results of the analysis showed that the presence of a negative influence between the application of the system in the early engakuan PSAK 108 on financial performance at the company AJB Bumiputera Sharia Jakarta region. This research proved the positive influence between the application of the measurement system in PSAK 108 on financial performance at the company AJB Bumiputera Sharia Jakarta region. This research proved the positive influence between the application of PSAK 108 in a presentation system on financial performance at the company AJB Bumiputera Sharia Jakarta region. This research proved the positive influence between the application of the system disclosure under PSAK 108 on financial performance at the company AJB Bumiputera Sharia Jakarta region
ANALISIS PENGARUH PROFESIONALISME PEMERIKSA PAJAK, KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA FISKUS DENGAN AUDIT JUDGMENT SEBAGAI VARIABEL INTERVENING (Studi Pada Kantor Pelayanan Pajak Di Wilayah Jakarta Timur) Sri Widari
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5538

Abstract

The primary data in this study was obtained from the questionnaire answers to tax inspectors Tax Office Region East Jakarta. The data can be collected as many as 107 people from 140 questionnaires distributed to the tax inspectors. This is due to a mutation on a large scale at Regional Tax Office, East Jakarta. Statistical methods were used to test each hypothesis is SEM analysis on the program Lisrel The results of this study indicate that not all hypotheses are built to be accepted, it demonstrates that positively affect the professionalism and commitment of audit judgment, but this study did not find evidence of professionalism influence on job satisfaction and organizational commitment, this happens probably because the value of professionalism adopted tax inspectors often conflict with rules that differ from the environment in which auditors work
ANALISA PENGARUH KRISIS SUBPRIME MORTGAGE TERHADAP INDIKATOR RETURN SAHAM INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI Ridwan Zulpi Agha
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5534

Abstract

The economic crisis of 2008, better known by the Subprime Mortgage crisis, greatly affecting the economic conditions and the capital markets at that time, especially for the economy and capital markets in the country where was the crisis came from, the U.S. and also in other developed countries, such as Japan Germany, France, etc. Behind of gloomy capital market conditions in some of these countries, there are still a few other countries that are not affected at all and even influence those that experience an increase in capital market transactions. According to economic experts, one of these countries is Indonesia, with one of the indications is that the share purchase transaction to the consumer sector firms in Indonesia was increased significantly. That's why this study was conducted to examine the effect of the economic crisis of 2008 to the indicators stock return sector consumption listed on Indonesia Stock Exchange (BEI). This study uses data of annual financial statements published by companies in the consumer sector from 2004 up to 2012. Analysis techniques used in this study is a multiple linear regression with different test of  an average value and test of different regression models. The results showed, there were significant differences in the regression model stock returns in the period before and after the economic crisis, and there was significant difference in the average value of the variable ROA and CR as a result of the economic crisis Subprime Mortgage
ANALISIS PENGARUH RASIO KEUANGAN, ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) TERHADAP RETURN SAHAM INDUSTRI TELEKOMUNIKASI DI INDONESIA S Sudarsono
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5533

Abstract

Communication technology is always progressing increasingly over the years, the size of the potential market for the telecommunications industry in Indonesia make trading securities, especially shares in the telecommunications industry sectors which listed on the Indonesian Stock Exchange, become one of the profitable business for investors. Before investing, an investor needs to do the analysis to avoid investment failure. Some ways of analysis that can be used is by measuring the performance of the company using the financial ratios method, EVA, MVA and than connected them to predict the likelihood of return of shares to be invest. This study uses the data of annual financial statements published by the Telecommunications sector firms in the period 2008 to 2013, with a total population of six companies and using purposive sampling technique. Analysis technique used in this study was a multiple linear regression. The results indicate that financial ratios such as Earnings Per Share (EPS), Return on Assets (ROA), Debt to Equity Ratio (DER) and Market Value Added (MVA) has a significant effect on stock returns telecommunications sector listed on the IDX. While the Financial Ratios Return on Equity (ROE) and Economic Value Added (EVA) has no significant effect

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