This research as a purpose to know what influence of liquidity and solvency ratio toward profitability ratio. Sample from this research is five enterprise in Indonesian Stock
Economic Rentability depend on the factor of the efficiency of cost control and working capital turnover (Khoyri, 2014; Vidiyastutik, 2013). This paper investigatesthe impact of cost control effectiveness and working capital turnover on Economic Rentability. The type of data used was quantitative data taken from the company's annual financial statements. Using panel data for 14companiesthat is all manufacturing companies of metal sub sector and the like that listed on Indonesia Stock Exchange and the observation period from 2012to 2016, we tested the relationships between the efficiency of cost control and working capital turnover by building panel model. The sampling technique used is purposive sampling. Meanwhile, the statistical method used is multiple linear regression analysis. Our findings showed that the efficiency of cost control does not have a significant effect on Economic Rentability. The results of this paperis indicated by the significance value of the efficiency of cost control greater than alpha (0.869> 0.05). This study also reveals that Working Capital Turnover has a significant effect on Economic Profitability. The statistical test shows that the significance value of Working Capital Turnover is smaller than alpha (0.000 <0.05).
<p align="center"><strong><em>Abstract</em></strong></p><p align="center"><strong><em></em></strong><em>Mergers and acquisitions (MA) is one method of doing business combinations</em><em> </em><em>(Novaliza & Djajanti, 2013; Ramadhariyansyah & Suwitho, 2013; Setiawan, 2013; Sukartha, 2013)</em><em>. This study aims to determine the predictability of stock’s beta listed on the Stock Exchange after the successful MA. Furthermore, this study is also to examine the effect of liquidity and financial leverage to Beta Stocks in companies listed on the Stock Exchange after MA. The Fowler and Rorke methods are used to correct the beta. The analysis method used is one sample t-test and multiple linear regression. The beta value of 0.79 is significant at the 5% level (2.86 > 2.13). The result indicated that the beta value has the ability to minimize the risk (predictable). Liquidity and Financial Leverage have no significant effect on Beta Stocks.</em></p><p align="center"><strong><em>Abstra</em></strong><strong><em>k</em></strong></p><p align="center"><em>Merger dan akuisisi (MA) merupakan salah satu cara dalam melakukan penggabungan bisnis </em><em>(Novaliza & Djajanti, 2013; Ramadhariyansyah & Suwitho, 2013; Setiawan, 2013; Sukartha, 2013)</em><em>. </em><em>Penelitian ini bertujuan untuk mengetahui prediktabilitas beta saham yang tercatat di Bursa Efek setelah MA. Lebih lanjut, penelitian ini juga untuk menguji pengaruh likuiditas dan financial leverage terhadap Beta saham pada perusahaan yang tercatat di Bursa Efek Indonesia setelah MA. Metode Fowler dan Rorke digunakan untuk mengkoreksi beta. Metode analisis yang digunakan adalah one sample t-test dan multiple linear regression. Nilai beta sebesar 0,79 adalah signifikan pada tingkat 5% (2,86 > 2,13). Hasil ini mengindikasikan bahwa nilai beta memiliki kemampuan untuk meminimalkan risiko (predictable). Likuiditas dan Financial Leverage tidak berpengaruh signifikan terhadap Beta Stocks.</em></p><p> </p><p><em><br /></em></p>
This research as a purpose to know what influence of institutional ownership and audit committee on the disclosure of corporate social responsibility. Sample from this research is five enterprise in Indonesian Stock Exchange. The data analysis technique used multiple linear regression analysis using Eviews. From the results of tests performed showed that institutional ownership is statistically not significant affect disclosure of corporate social responsibility, as indicated by the probability of > 0,05 is 0.1948. And the audit committee statistically not significantly affect the disclosure of corporate social responsibility, which is indicated by the probability of > 0,05 is 0.0630.
A. PENDAHULUANMenghadapi dampak globalisasi, kemajuan teknologi informasi, dan keterbukaan pasar, perusahaan harus secara serius dan terbuka memperhatikan pengungkapan tanggungjawab sosial. Salah satu pengungkapan tanggung jawab dapat dilihat dari perusahaan yang berperan aktif dalam laju pertumbuhan perekonomian Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) yaitu Perusahaan Manufaktur.Pada saat ini perusahaan sedang menghadapi tantangan dalam menerapkan standar-standar etis terhadap praktik bisnis yang bertanggung jawab, yang dikenal sebagai Corporate Social Responsibility (CSR). Ratnasari dan Prastiwi (2010) menyatakan bahwa pada saat ini, tanggung jawab sosial semakin mendapatkan perhatian oleh kalangan dunia usaha. Menurut Undang-Undang Nomor 40 tahun 2007 pasal 74 tentang Perseroan Terbatas. Undang-Undang tersebut menyebutkan bahwa Perseroan yang menjalankan kegiatan usaha dibidang dan/atau berkaitan dengan sumber daya alam wajib melaksanakan tanggung jawab sosial dan lingkungan. Pengungkapan CSR merupakan salah satu upaya yang dilakukan perusahaan untuk dapat memenuhi kepentingan stakeholders dan menjamin keberlangsungan perusahaan jangka panjang. CSR dianggap dapat menegaskan Brand Differentiation perusahaan, sarana untuk memperoleh license to operate,
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