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Neraca : Jurnal Akuntansi Terapan最新文献

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Pengaruh Manajemen Laba dan Struktur Modal Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2015-2019) 盈余管理和资本结构对公司价值的影响(2008 -2019年贝注册保险公司案例研究)
Neraca : Jurnal Akuntansi Terapan Pub Date : 2021-12-07 DOI: 10.31334/neraca.v3i1.1967
Siti Sa'adah Nurul Jannah, D. Wibowo
{"title":"Pengaruh Manajemen Laba dan Struktur Modal Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2015-2019)","authors":"Siti Sa'adah Nurul Jannah, D. Wibowo","doi":"10.31334/neraca.v3i1.1967","DOIUrl":"https://doi.org/10.31334/neraca.v3i1.1967","url":null,"abstract":"The aim of this study is to determine the effect earnings management and capital structure on firm’s Value, The type of this Eksplanasi Research and used the secondary data which were obtained by the documentation tehnique, this study observed Asurance Companies. listed in Indonesia Stock Exchange period of 2015-2019, the sampel was obtained by purposive sampling method. The analysi data used inthis study was data panel regresssion analysis. The result of this analysis states that earnings managemen and capital structure effec firm’s Value simultaneously. Partially, variabel that no effect the firm’s Value are earnings management and capital structure","PeriodicalId":408339,"journal":{"name":"Neraca : Jurnal Akuntansi Terapan","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123543297","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 Memengaruhi Leverage dan Profitabilitas Perusahaan 分析影响企业利润率和盈利能力的因素
Neraca : Jurnal Akuntansi Terapan Pub Date : 2021-12-07 DOI: 10.31334/neraca.v3i1.1966
Matsaid Budi Reksono, T. Chandra, Rini Yayuk Priyati
{"title":"Analisis Faktor-Faktor yang Memengaruhi Leverage dan Profitabilitas Perusahaan","authors":"Matsaid Budi Reksono, T. Chandra, Rini Yayuk Priyati","doi":"10.31334/neraca.v3i1.1966","DOIUrl":"https://doi.org/10.31334/neraca.v3i1.1966","url":null,"abstract":"A firm’s leverage and profitability are two significant aspects of overall firm management. This study mainly aims at examining and analyzing the determinants of leverage and profitability in Indonesian mining firms listed by including both trade-off theory and pecking order theory approaches. Secondary data as sample has been collected for 26 Indonesian mining firms listed in Indonesian stock exchange (IDX), for the period of 9 years from 2010 to 2018. Firm’s size, asset tangibility, asset growth, and liquidity have been selected as exogenous variables to examine their effect on endogenous variables, i.e., leverage and profitability. Path analysis technique was employed to analyze the research data. The results indicate that leverage exerts negative impact on firm profitability. The finding results of this study provides great insights for Indonesian mining firm management, to integrate the financial leverage models in their financial decision to obtain optimum firm profitability.","PeriodicalId":408339,"journal":{"name":"Neraca : Jurnal Akuntansi Terapan","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122440653","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
Pengaruh Return On Asset dan Dana Pihak Ketiga Terhadap Financing Deposit Ratio (Fdr) Perbankan Syariah di Indonesia Periode 2015-2019
Neraca : Jurnal Akuntansi Terapan Pub Date : 2021-12-07 DOI: 10.31334/neraca.v3i1.1968
Hasna Hasna, Heksawan Rachmadi
{"title":"Pengaruh Return On Asset dan Dana Pihak Ketiga Terhadap Financing Deposit Ratio (Fdr) Perbankan Syariah di Indonesia Periode 2015-2019","authors":"Hasna Hasna, Heksawan Rachmadi","doi":"10.31334/neraca.v3i1.1968","DOIUrl":"https://doi.org/10.31334/neraca.v3i1.1968","url":null,"abstract":"The purpose of the research is to examine the effect of Return On Assets (ROA) and Third Party Funds (DPK) on the Financing Deposit Ratio (FDR) of Islamic banking partially or simultaneously. The results of this study indicate that Return On Assets (ROA) and Third Party Funds (DPK) simultaneously affect the Financing Deposit Ratio (FDR) of Islamic banking and partially only Third Party Funds that affect the Financing Deposit Ratio (FDR) of Islamic banking in Indonesia while Return On Asset (ROA) has no effect.  ","PeriodicalId":408339,"journal":{"name":"Neraca : Jurnal Akuntansi Terapan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124489530","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
Pengaruh Corporate Social Responsibility (Csr), Profitabilitas, dan Leverage Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019) 企业社会责任(Csr)、盈利能力和杠杆对公司财务表现的影响(印尼证券交易所上市矿业公司实证研究)
Neraca : Jurnal Akuntansi Terapan Pub Date : 2021-12-07 DOI: 10.31334/neraca.v3i1.1969
Rivona Yuniska Qilmi
{"title":"Pengaruh Corporate Social Responsibility (Csr), Profitabilitas, dan Leverage Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019)","authors":"Rivona Yuniska Qilmi","doi":"10.31334/neraca.v3i1.1969","DOIUrl":"https://doi.org/10.31334/neraca.v3i1.1969","url":null,"abstract":"This research aims to determine the effect of Corporate Social Responsibility (CSR), profitability, leverage on financial performance in mining companies listed on the IDX in 2016-2019. The data used in this research is quantitative data where the data is obtained from annual reports. The sampling method used in this research is purposive sampling method. Based on the sampling method, obtained a different sample each year and obtained as many as 125 data. The data analysis method used in this study is multiple linear regression analysis using SPSS version 21 software. Partially, Corporate Social Responsibility has no significant effect on the company's financial performance, while Profitability and Leverage have a significant positive effect on the company's financial performance. Simultaneously, Corporate Social Responsibility, Profitability, and Leverage together have a significant effect on the company's financial performance.","PeriodicalId":408339,"journal":{"name":"Neraca : Jurnal Akuntansi Terapan","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126449888","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
Pengaruh Current Ratio, Return On Equity, dan Total Asset Turnover Terhadap Earning Per Share (Studi Empiris: Pada Perusahaan Sektor Kertas Dan Pulp Yang Terdaftar Pada Bursa Efek Indonesia Periode Tahun 2013 – 2017)
Neraca : Jurnal Akuntansi Terapan Pub Date : 2020-04-01 DOI: 10.31334/NERACA.V1I1.643
W. Abadi, Hermansyah Hermansyah
{"title":"Pengaruh Current Ratio, Return On Equity, dan Total Asset Turnover Terhadap Earning Per Share (Studi Empiris: Pada Perusahaan Sektor Kertas Dan Pulp Yang Terdaftar Pada Bursa Efek Indonesia Periode Tahun 2013 – 2017)","authors":"W. Abadi, Hermansyah Hermansyah","doi":"10.31334/NERACA.V1I1.643","DOIUrl":"https://doi.org/10.31334/NERACA.V1I1.643","url":null,"abstract":"The purpose of the research is to examine the influence of Current Ratio, Return On Equity, and Total Asset Turn Over on Earning Per Share. The sample of this research is a paper and pulp companies listed on the Indonesia Stock Exchange period 2013 – 2017 as much as 4 companies in 5 period. Data collected from financial report from year ended 2013 – 2017. This research is used quantitative approach with a type of correlational research. This research using multiple linier regression methods with the SPSS version 24 Programs. The results of the analysis show that as simultaneously, the Current Ratio, Return On Equity, and Total Asset Turn Over have a significant effect on Earning Per Share. It showed by significant value of F-test 0,000 lower than 0,05.","PeriodicalId":408339,"journal":{"name":"Neraca : Jurnal Akuntansi Terapan","volume":"61 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120982533","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
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