The purpose of this research is to examine the influence of intellectual capital and its components, represented by physical capital (capital employed), human capital, and structural capital,on financial performance of mining and manufacturing companies listed in Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) period of 2010 – 2012. Total population observed during this research shows 169 mining and manufacturing companies.The sample was determined by purposive sampling method and found a total of 70 samples as the research subjects. The analytical technique for the quantitaive data uses a statistical tool, i.e. multiple regression. Intellectual capital and its components were measured by Pulic Model, while financial performance uses Return on Equty (ROE) ratio. The results show that intellectual capital and human capital have negative influence, yet insignificant, impacton companies financial performance. While physical capital (capital employed) and structural capital do have positive influence but not significanton companies financial performance.
This study aims to examine the effect of exchange rate on stock prices after Initial Public Offering (IPO) on companies listed on the Indonesia Stock Exchange. Observations made on 137 companies that conduct an IPO in the period of 2009 to 2014. The purposive sampling method undertaken in this study resulted in 78 companies that became the research sample. Data analysis technique used in this research is simple regression model. The test results prove that exchange rate has positive but not significant effect on stock price after IPO. The value of determination coefficient is 0.047 (4.7%) indicating that the exchange rate variation can only explain 4.7% against stock price variation after IPO. The other 95.3% is another variable not included in this study.
This study aims to determine the effect of profitability and public ownership on the timeliness of financial reporting. Determination of the sample using purposive sampling method with total samples obtained as many as 363 companies listed on the Indonesia Stock Exchange for the period 2011 to 2013. Data analysis techniques used in this study is logistic regression. The test results show that profitability significantly influence the timeliness of financial statement submission. While public ownership has no significant influence on the timeliness of financial statement submission.
Abstract-The role of traditional markets is degraded due to their dirty and uncomfortable conditions and also the proliferation of modern markets. On the other side, traditional markets are the economical infrastructure where some of the societies paw for a living. Hence the local government is authorized to protect and empower traditional markets in their territory. The objectives of this research are to (1) explore existing standard and regulation, and (2) propose a feasible indicators using socio-economic-environment approach in developing minimum standard for traditional market to increase competitiveness. This research used qualitative method with explorative and descriptive approach. Data is obtained through documentation review and observation. Document review are conducted to develop an instrument for measuring minimum standard for traditional market by considering three aspects; social, economics, and environment. Preliminary testing was done using observation at 12 traditional markets managed by each local government at West Java Province. Data analysis process utilized documentary analysis and content analysis. As a result, there are 38 indicators for social aspect, 10 indicators for economics aspect, and 25 indicators for environment aspect. From preliminary testing, it showed that most traditional markets at West Java Province have only fulfilled less than 50% indicators for each aspect observed. Further study is required to be conducted to test validity and reliability of all indicators.
ABSTRAKPenelitian ini dilakukan dengan tujuan untuk mengetahui peranan akuntansi pertanggungjawaban dalam kinerja manajer pusat pertanggungjawaban pada PT. PINDAD (Persero). Metode penelitian yang digunakan adalah metode deskriptif analisis dengan pendekatan survey, sehingga informasi dikumpulkan dari responden menggunakan kuisioner. Pengambilan sampel pada penelitian ini menggunakan teknik probability sampling. Adapun variabel-variabel yang diuji adalah akuntansi pertanggungjawaban (X) dan kinerja manajer pusat pertanggungjawaban (Y). Teknik analisis data penelitian ini menggunakan pengujian statistik analisis korelasi sederhana Spearman Rank dan untuk mengetahui seberapa besar peranan variabel X terhadap variabel Y digunakan koefisien determinasi. Berdasarkan perhitungan analisis korelasi dengan bantuan Software SPSS 20.0 for Windows terhadap 36 kuesioner pada PT. PINDAD (Persero) menghasilkan bahwa terdapat hubungan yang kuat antara akuntansi pertanggungjawaban dengan kinerja manajer pusat pertanggungjawaban yaitu sebesar 0,831 dengan daya determinasi sebesar 69,06%. Hal ini menunjukan bahwa akuntansi pertanggungjawaban mempunyai pengaruh sebesar 69,06% dalam kinerja manajer pusat pertanggungjawaban dan sisanya sebesar 30,94% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.Kata kunci: akuntansi pertanggungjawaban, kinerja manajer pusat pertanggungjawaban PENDAHULUAN Tujuan utama dari sebuah perusahaan adalah untuk memperoleh laba semaksimal mungkin, menjaga kelangsungan hidup perusahaan, serta pertumbuhan perusahaan dalam jangka panjang. Dalam usaha untuk mencapai tujuan-tujuan tersebut, maka perusahaan senantiasa berusaha untuk meningkatkan efisiensi dan efektifitas kinerjanya. Untuk menunjang hal ini, manajemen membutuhkan informasi yang berkaitan dengan keadaan perusahaannya, juga informasi dalam pengambilan keputusan. Horngren et al. (2006: 231) mengemukakan bahwa akuntansi pertanggungjawaban adalah sistem yang mengukur rencana, anggaran, tindakan,
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