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Pengaruh Debt To Equity Ratio (Der) dan Debt To Asset Ratio (Dar) terhadap Kinerja Perusahaan di Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia

Comparison between self-capital and foreign capital structured in capital structure into an instrument used by companies to plan and take debt USAge policies in maximizing  profits and stock prices company.  Banking  in  conducting  its  operational  activities  must  have  a  large  enough  capital  and  well structured,  in  order  to  avoid  the  financial  problems. To  attract  investors,  banks  are  urged  to  improve their  performance  that  can  be  assessed  from  bank  financial  statements  in  providing  information  to investors. This study aims to determine the partial influence of capital structure proxyed with leverage ratios those are Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) to company performance seen from its profitability with Return on Asset (ROA) and Return on Equity (ROE) of banking companies for 3 years. This study used a sample of 30 banks for 3 years from 2013-2015 by using panel data regression analysis.  The  results  showed  partially  DER  variables  affect  the  ROA  and  ROE,  and  partially  DAR variables  affect  the  ROA  and  no  effect  on  ROE.  This  study  is  limited  to  a  banking  company  only  and within  3  years,  it  should  be  able  to  use  other  corporate  sectors  and  longer  periods  of  time.  Further research is expected to add research variables, corporate sectors, samples and add to the study period.
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Pengaruh Intellectual Capital Terhadap Nilai Pasar Dan Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital atau value added intellectual coeficient terhadap nilai pasar dan kinerja keuangan Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Penelitian ini menggunakan pendekatan kuantitatif. Penarikan sampel penelitian menggunakan metode purposive sampling yang mendapatkan hasil 200 sampel Perusahaan manufaktur dan data yang digunakan adalah data panel. Hasil penelitian ini menunjukkan bahwa intellectual capital (VAIC) berpengaruh terhadap nilai pasar tetapi tidak dengan komponen SCE. VAIC berpengaruh terhadap ROA dan ROE dan VAIC berpengaruh terhadap ATO tetapi tidak dengan komponen HCE.
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Treping System (New Trebit For Bookkeeping System): Implementasi Triple Entry Accounting dalam Sistem Entitas Pendidikan

Quality education will be the foundation of the government's efforts to encourage the achievement of sustainable development goals and targets in the 2030 Sustainable Development Goals (SDGs) era. One aspect in the education sector that plays an important role in realizing these goals is the use of an appropriate accounting system. The purpose of this study is to analyze the implementation of the triple entry bookkeeping on the accounting system in educational entities. The implementation is considered to have several positive impacts, including: (1) Providing budget information; (2) Automatically validate transactions; (3) Providing an integrated public ledger; and (4) Increase trust and transparency. This research was used library research. The data obtained were analyzed using descriptive analysis techniques with a deductive mindset. The proper and accurate application of triple entry bookkeeping will fundamentally minimize the fault, reduce internal fraud and improve operational efficiency of educational entities as well as improve operational efficiency of educational entities.
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