Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi最新文献

Pengaruh Corporate Governance terhadap Biaya Agensi pada Perusahaan Tekstil dan Garment yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014 – 2018 公司治理对2014年至2018年在印尼证券交易所上市的纺织和服装公司的代理成本的影响

Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Pub Date : 2020-10-18 DOI: 10.47663/abep.v6i2.73

Tri Wulandari

{"title":"Pengaruh Corporate Governance terhadap Biaya Agensi pada Perusahaan Tekstil dan Garment yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014 – 2018","authors":"Tri Wulandari","doi":"10.47663/abep.v6i2.73","DOIUrl":"https://doi.org/10.47663/abep.v6i2.73","url":null,"abstract":"This study aims to determine the effect of managerial ownership on agency costs in textile companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. This is to determine the effect of institutional ownership on agency costs in textile companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. This research is quantitative research. The method used by the writer in analyzing the data in this research is descriptive statistical analysis. In this study, researchers used secondary data in the form of company records on financial reports related to this study. The results of this study are multiple linear regression equations showing each independent variable to the dependent variable. The value of α is -0.104, which indicates that agency costs decrease by -0.104 percent if managerial ownership (X1) and institutional ownership (X2) are equal to zero. The value of β1 is 0.346 which indicates that for every 1% increase in managerial ownership, agency costs will decrease by 0.346% assuming the other variables are constant. The value of β2 is 0.267 which indicates that for every 1% increase in institutional ownership, agency costs will decrease by 0.267%, assuming the other variables are constant.","PeriodicalId":252759,"journal":{"name":"Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128379747","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}

引用次数: 0

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018 公司社会责任(CSR)在2018年至2018年上市的印尼证券交易所(BEI)上市的消费品行业企业企业价值的影响

Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Pub Date : 2020-10-18 DOI: 10.47663/abep.v6i2.60

Annisa Fitri Gea, Debbi Chyntia Ovami

{"title":"Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018","authors":"Annisa Fitri Gea, Debbi Chyntia Ovami","doi":"10.47663/abep.v6i2.60","DOIUrl":"https://doi.org/10.47663/abep.v6i2.60","url":null,"abstract":"The company's goal is to implement CSR to have a positive impact on the environment and society as a sense of social responsibility to the environment around the company. Implementation of Corporate Social Responsibility (CSR) will also increase the value of the company. The value of a company will increase if the company pays attention to the economic, social and environmental or environmental dimensions that exist around the company. This study aims to determine the effect of Corporate Social Responsibility (CSR) disclosure on company value in consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The method used in this research is quantitative method. The population in this study were consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 totaling 53 companies. The sampling technique uses a purposive sampling method with a sample of 15 companies. Analysis of the data used is simple linear regression analysis. The results of this study indicate that the disclosure of Corporate Social Responsibility (CSR) has a positive and significant effect on firm value with a coefficient of 2169,806 and a significance of 0,000","PeriodicalId":252759,"journal":{"name":"Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115158918","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}

引用次数: 0

Pengaruh Return On Asset, Earning Per Share, Debt To Equity Ratio, Dan Current Ratio Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018 2016-2018年期间印尼证券交易所制造业上市公司的资产回报率、每股收益、资产负债率和流动比率对股利政策的影响

Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Pub Date : 2020-10-18 DOI: 10.47663/abep.v6i2.76

Lady Claudyna Rahelita Sinaga, Putri Seroja, Annisa Nauli Sinaga

引用次数: 2

Analisis Penerapan Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Desa (Studi Kasus Pada Desa Limau Manis Kecamatan Tanjung Morawa) 分析了村基金拨款的应用，以促进村建设

Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Pub Date : 2020-09-20 DOI: 10.47663/abep.v6i2.64

Yuni Shara, Debbi Chyntia Ovami

{"title":"Analisis Penerapan Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Desa (Studi Kasus Pada Desa Limau Manis Kecamatan Tanjung Morawa)","authors":"Yuni Shara, Debbi Chyntia Ovami","doi":"10.47663/abep.v6i2.64","DOIUrl":"https://doi.org/10.47663/abep.v6i2.64","url":null,"abstract":"This study aims to analyze the application of the Village Fund Allocation (ADD) in an effort to increase development in the Limau Manis Village, Tanjung Morawa District, Deli Serdang Regency. Data collection methods used in this research are literature study and field study. Furthermore, the results of the study were analyzed through a qualitative descriptive analysis method in which to obtain a picture in understanding and explaining the application of village fund allocations in an effort to increase development in Desa Limau Manis. The data used in this study are primary data with the subject of research is the Limau Manis Village Office of Tanjung Morawa District. The results showed that the application of the Village Fund Allocation (ADD) in an effort to increase development in Limau Manis Village, Tanjung Morawa Sub-District, Deli Serdang District had been running but the allocation was not right on target, this can be seen from the realization of the allocation of village funds that were used for social purposes had less value the remainder is for village government income and other benefits.","PeriodicalId":252759,"journal":{"name":"Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133416162","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}

引用次数: 0

Analisis Kinerja Keuangan Dengan Menggunakan Metode RGEC Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia 使用RGEC方法分析印尼证券交易所注册的银行

Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Pub Date : 2020-04-27 DOI: 10.47663/ABEP.V6I1.49

Febriana Verawaty Siagian, M. Rinaldi

{"title":"Analisis Kinerja Keuangan Dengan Menggunakan Metode RGEC Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia","authors":"Febriana Verawaty Siagian, M. Rinaldi","doi":"10.47663/ABEP.V6I1.49","DOIUrl":"https://doi.org/10.47663/ABEP.V6I1.49","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan yang terdaftar di BEI dengan mengukur tingkat kesehatan bank menggunakan RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) periode 2014-2016. Metode penelitian yang digunakan untuk menganalisis kinerja keuangan Perbankan adalah dengan metode deskriptif dengan pendekatan kuantitatif. Perusahaan yang diteliti pada penelitian ini adalah semua Perbankan yang terdaftar di BEI dengan subjek penelitian yang ditentukan dengan menggunakan kriteria berdasarkan tujuan penelitian. Penilaian Tingkat kesehatan Bank Umum dilakukan dengan menggunakan metode RGEC: Risk Profile (Profil Resiko) diukur dengan menggunakan rasio NPL dan LDR, Good Corporate Governance (GCG), Earnings (Rentabilitas) diukur dengan menggunakan rasio ROA dan NIM, dan Capital (Permodalan) diukur dengan menggunakan rasio CAR. Hasil penelitian menunjukkan pada periode 2014-2016, dari analisis faktor Risk Profilepada periode 2014 menunjukkan keseluruhan bank memperoleh predikat cukup sehat, periode 2015 memperoleh predikat sehat, sedangkan periode 2016 memperoleh predikat cukup sehat. Dari analisis Good Corporate Governance pada periode 2014 menunjukkan keseluruhan bank memperoleh sehat, periode 2015 memperoleh predikat sehat, sedangkan periode 2016 memperoleh predikat sehat. Sedangkan Dari faktor Earnings pada 2014 menunjukkan keseluruhan bank memperoleh predikat sehat, periode 2015 memperoleh predikat cukup sehat, sedangkan periode 2016 memperoleh predikat kurang sehat. Dan faktor Capital pada periode 2014-2016 memperoleh predikat sangat sehat.","PeriodicalId":252759,"journal":{"name":"Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124950319","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}

引用次数: 1

Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 分析影响金融报告准时的因素，这些因素影响了印尼证券交易所上市的制造公司

Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Pub Date : 2011-09-08 DOI: 10.47663/abep.v6i1.47

Vita Magdalena Awalludin

引用次数: 13