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PERAN INTERNAL DAN EKSTERNAL AUDIT SEBAGAI BAGIAN dari PENERAPAN GOOD CORPORATE GOVERNANCE

 

(Studi Kasus: PT. Bank Mandiri, Tbk)


Theresia Hesti Bwarleling


With the implementation of GCG, it is expected to maintain the control of the company that can reduce the possibility of mismanagement and create added value for the stakeholders of optimal business. Through the help of internal and external auditors, the company is expected can  provide the assurance to stakeholders that management is acting in the best way, so that business processes implemented in accordance with the concept of Good Corporate Governance to achieve growth and profitability in the long run and win the global business competition.

 

HUBUNGAN PARTISIPASI DALAM PENYUSUNAN ANGGARAN DENGAN KINERJA DEPARTEMEN DI UNIVERSITAS BUNDA MULIA


Ernie Riswandari


This study is to determine how participation in departmental budget relationship performance of  Bunda Mulia University. To examine the relationship between variables used in the calculation of Spearman rank correlation. From the test results show that participation has a positive relationship with the performance of department budget, but the relationship between the two included in the medium category. This shows lack of compatibility between the budget is expected of subordinates with the budget approved by the supervisor. Department performance shown by the manager and chairman and general secretary of the department which indicates high achievement. It also shows good managerial skills of the people in implementing the work program and budget.

 

ANALISIS PRAKTIK PERATAAN LABA SERTA FAKTOR YANG MEMPENGARUHINYA PADA PERUSAHAAN INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (2005-2009)


Pieter Nainggolan



This research was designed to examine factors that influence the practice of income smoothing of company size, company profitability, financial leverage, the net profit margin, and operating profit margin. The separation between companies that perform smoothing earnings and that do not perform by using Index Eckel against operating profit for the company's chemical industry and consumer goods registered in the Indonesian Stock Exchange. Sample research accounted for 36 companies with a sub sample of 180 financial statement data. Observations were made over five years,namely 2005,2006,2007,2008,2009. Factors not affecting income smoothing practices are summarized in the form of the null hypothesis. Statistical analysis consisted of: (1) univariate tests, to determine whether significant differences between the company and not leveler leveler, in this case using t-test if normally distributed data and Mann-Whitney test if data were not normally distributed, (2) multivariate test, using logistic regression to determine the factors that affect income smoothing.


The result of calculation by Eckel Index shows that as many as 25 companies that make the practice of income smoothing. While the results of logistic regression analysis of four independent variables suspected to affect the practice of income smoothing turns out company size, company profitability, financial leverage, the net profit margin and operating profit margin has no effect on practice income smoothing.

 

PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA



Ernie Riswandari


This study aims to determine the effect of recognition of revenue, operating cash flow and profitability on net income returned to shares in companies registered in Indonesia stock exchange in 2005-2008, either partially or in parallel. The research method used is multiple linear regression analysis (multiple regression), followed by statistical testing of research variables. Prior to conducting the regression analysis test lienar normality, multicollinearity, heteroscedasticity test, and autocorrelation test with the test results are not biased and inefficient. Results showed that overall from 2005 until 2008, no significant profits partially to the stock return. operating cash flow was also no significant effect on stock returns in part, Net Profit Margin portion having a significant impact on the income shares of manufacturing firms over the period 2005-2008. Simultaneously, the accounting profit, operating cash flows, and net profit margin has a significant impact on revenue share.

 

ANALISIS RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP PRICE TO BOOK VALUE (PBV) PADA PERUSAHAAN PERBANKAN DAN LEMBAGA KEUANGAN LAIN YANG GO PUBLIK DI BURSA EFEK INDONESIA PADA PERIODE 2004-2006


Ernie Riswandari



The objective of this study is to define the return on assets (ROA) and return on equity (ROE) price to book value (PBV) banking companies and other financial institutions that have gone public Indonesian stock exchange (IDX) and see how much ability in ROA and ROE variables in explaining variables PBV banking companies and other financial institutions that have gone public BEI. Based on the results of hypothesis testing, companies Banking and Other Financial Institutions company obtained results showed that there was a significant relationship and there that do not have a significant relationship, it is because the sample used in different years and different economic conditions. So the author concludes that the information ROA and ROE is not the only factor considered by an investor or a less dominant role in influencing the decision to buy or sell stocks. In other words, there are many other relevant information that can be used by investors in the IDX in economic decisions.

 
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