{"title":"Faktor-faktor yang Mempengaruhi Struktur Modal Pada Perusahaan Subsektor Property dan Real Estate","authors":"Siti Ruhana Dara, Mariah Mariah","doi":"10.36407/akurasi.v1i1.59","DOIUrl":"https://doi.org/10.36407/akurasi.v1i1.59","url":null,"abstract":"This study examines the determinants of capital structure. The research object used is companies in the property and real estate sub-sectors listed on the Indonesia Stock Exchange (IDX) in the 2015-2017 observation year. With a purposive sampling method, which selects samples based on certain criteria. And selected a sample of 42 companies. Data analysis uses multiple regression and moderated regression analysis (MRA). The results showed that the firm size and profitability had a significant effect on the capital structure while the asset structure variable had no effect on the capital structure. The study implications can be used by management and investors to determine the capital structure through company size and profitability. \u0000 \u0000 \u0000 ","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116081051","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh E-Banking dan Good Corporate Governance terhadap Kinerja Perbankan di Indonesia","authors":"W. Murti","doi":"10.36407/AKURASI.V1I1.60","DOIUrl":"https://doi.org/10.36407/AKURASI.V1I1.60","url":null,"abstract":"This study aims to examine the effect of e-banking and the implication of good corpoarte governance on banks performance. The rapid movement of digital technology in dealing with transaction provides both challange and opportunities. Banks, should understand the digital trend to survive in digital era, while the good corporate governance practice will impact banks performance through planning strategies and decision making. This paper use panel regression to analyze the data, and banks that listed in Indonesia Stock Exchange is used as sample. The result indicates that e-banking, board size, and institutional ownership do not statistically significant in influencing banks performance. While ownership concentration and independent commissioner has positive effect on banks performance.","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125045732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Pengaruh Profitabiltas dan Ukuran Perusahaan terhadap Stock Return dengan Income Smoothing sebagai Variabel Moderasi","authors":"Bernadetta Dian Novita, Abriandi Abriandi","doi":"10.36407/AKURASI.V1I1.58","DOIUrl":"https://doi.org/10.36407/AKURASI.V1I1.58","url":null,"abstract":"This research aimed to determine the effect of the profitability which is measured using Return On Assets (ROA) and Firm Size measured using total assets to stock return with income smoothing as moderating variable. The object in this research is manufacturing companies listed in Indonesian Stock Exchange period 2012-2016. The research using Indeks Eckel as income smoothing indicator. The technique of sampling using purposive sampling so 70 companies have been selected as sample. The multiple linear regression analysis and moderated regression analysis are used as the data analysis , also used t test (partial) and F test (simultaneously) to Goodness of fit test on SPSS 23. The result of this research shows that partially profitability has positive and significant effect to stock return, while firm size has negative and not significant effect to stock return. Simultaneously, profitability and firm size have significant effect to stock return. Income smoothing can not moderate the relationship of profitability and firm size to stock return. \u0000 ","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115277228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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