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Pengaruh Kebijakan Dividen dan Good Corporate Governance terhadap Manajemen Laba

Abtract : Effect of Dividend Policy and Good Corporate Governance to Earnings Management. The purpose of this study was to obtain empirical evidence that the dividend policy and corporate governance (GCG) effect on earnings management. Dividend pay out ratio (DPR) as the proxy for dividend policy, institutional ownership institutional ownership as the proxy for GCG, and dicreationary acrualls as the proxy for earnings management. This study used secondary data sources. The study population ware companies listed on the Indonesia Stock Exchange (BEI). Sample selection method purposive sampling. Data were analyzed using regression analysis. The result showed that dividend policy affects earnings management, institutional ownership has no effect on earnings management, and the commissioners of independent effect on earnings management.
Journal article

Pengaruh Personal Selling, Display, Promosi Penjualan terhadap Kesadaran Merek dan Intensi Membeli pada Produk Kecantikan Pond's

: Influence of Personal Selling, Display, Sales Promotion to Brand Awareness and Intention to Buy Pond's Beauty Products. The purpose of this research is to observe how the influences of personal selling, sales promotion toward brand awareness and intention of buying to Pond's beauty products. This study took 200 respondents and used judgmental sampling method. The data analysis technique that used was factor analysis and multiple regression analysis. The result of this research shows that sales promotion give positive effects for brand awareness of beauty products of ponds and personal selling, brand awareness has positive effects toward in intention of buying products, and personal selling and display don't influence significantly toward brand awareness of beauty products and sales promotion influencing positive effects of intention of buying for beauty products of Pond's. With this, PT Unilever to pay more attention to important points that can be used to market their products. Abstrak : Pengaruh Personal Selling, Display, Promosi Penjualan Terhadap Kesadaran Merek dan Intensi Membeli Pada Produk Kecantikan Pond's. Tujuan dari penelitian ini adalah untuk mengamati bagaimana pengaruh personal selling, promosi penjualan terhadap kesadaran merek dan niat membeli untuk produk kecantikan Ponds. Penelitian ini mengambil 200 responden dan menggunakan metode judgemental sampling. Teknik analisis data yang digunakan adalah analisis faktor dan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa promosi penjualan memberi efek positif untuk kesadaran terhadap merek produk kecantikan Pond's. Temuan lain adalah bahwa personal selling dan brand awareness memiliki efek positif terhadap keinginan untuk membeli produk, personal selling dan tampilan tidak berpengaruh signifikan untuk variabel kesadaran terhadap merek produk kecantikan Pond's serta promosi penjualan mempunyai efek positif pada niat untuk membeli produk kecantikan Pond's. Dengan ini, PT Unilever untuk lebih memperhatikan poin penting yang dapat digunakan untuk memasarkan produk mereka. Kata kunci: personal selling, tampilan, promosi penjualan, kesadaran merek, niat untuk membeli
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Journal article

Pengaruh Kinerja Keuangan pada Alokasi Belanja Modal dan Pertumbuhan Ekonomi Pemerintah Kabupaten/kota Se-provinsi Bali Tahun 2006 S.d. 2013

The Impact of the Financial Performance Component on Capital Expenditures and Economic Growth. This study was aimed to examine the directly influence of the financial performance component on the capital expenditure of local government, examine the directly influence of the allocation of capital expenditure on economic growth and examine the indirectly influence of the financial performance on economic growth through capital expenditure of district/city in The Province of Bali. Data, analyzed using path analysis with Eviews program, were based on secondary data (a panel data that is a combination of cross section data with time series data). The results showed that the degree of decentralization and effectivity of local revenue (PAD) had positive effect on capital expenditure, while the financial dependence had negative effect on capital expenditures. Capital expenditures had positive effect on economic growth. Three of the five indicators financial performance of local governments, such as the level of decentralization, financial dependence, and the effectiveness of local revenue (PAD),had indirectly effect on economic growth in the District/City throught allocation of capital expenditures in The Province of Bali. Keywords: capital expenditures, economic growth, financial performance
Journal article

Pengaruh Pertumbuhan Asset dan Volume Penjualan terhadap Struktur Modal dan Penahanan Kas

Journal article

Overcoming Poverty Trap: the Case of Water & Sanitation in Indonesia

Journal article

Pengaruh Keberadaan Komite Audit pada Hubungan Positif Risiko Perusahaan dengan Konservatisma Akuntansi

Journal article

Faktor- Faktor yang Mempengaruhi Penerimaan Retribusi Sampah di Kabupaten Badung

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