Windyastuti_Abstract_1712013

PENETAPAN TARGET TERHADAP STICKINESS COST

Windyastuti
Fakultas Ekonomi UPN “Veteran” Yogyakarta
Jl. SWK 104 (Lingkar Utara) Condongcatur, 55283.

Korespondensi dengan Penulis:
Windyastuti: Telp. +62 274 487 273; Fax. +62 274 486 255
E-mail:windyastuti.wijaya@gmail.com

Abstract

This study aimed to analyze the influence of manager targeting to the stickiness cost. The research data was a manufacturing company’s financial statements during 1999-2011 published at BEI. The research data included cost of sales, administration and general, net sales and Price Earnings Ratio (PER). This study used a dynamic panel data regression analysis. The results showed that cost of sales, administration and general were sticky. Furthermore, manager targeting caused the stickiness degree of sales, administration and general cost lower. Manager targeting changed the manager’s behavior. When the net sales declined, manager reduced the resource use drastically so the cost of Sales, Administration and General also decreased drastically.

Key words: administration and general, cost, cost of sales, net sales, price earnings ratio, stickiness.

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Sri Isworo Ediningsih_abstract_1422010

EVA DAN BEBERAPA VARIABEL FUNDAMENTAL PERUSAHAAN TERHADAP HARGA SAHAM

Sri Isworo Ediningsih
Nilmawati
Jurusan Manajemen Fakultas Ekonomi UPN “Veteran” Yogyakarta
Jl. SWK 104 Ringroad Utara, Condong Catur, Yogyayakarta

Korespondensi dengan Penulis:
Sri Isworo Ediningsih: Telp. +62 274 486 733 Ext. 260
E-mail: wororio@yahoo.co.id

Abstract
Economic Value Added (EVA) as performance measure had been proven in United States. In Indonesia, EVA had been used by several companies. However, since 2001 Saw magazine, Mark Plus & Co and Maxi UI consistently made rating on 100 companies with EVA. The purpose of this study was to analyze both simultaneously and partially the influence of EVA and several fundamental variables (CR, ROI, Size and PER) on stock price. The sample was taken by using purposive sampling with positive EVA as criteria. There were 88 companies as sample.  By using multiple regression, this study found that: 1) simultaneously EVA and several fundamental variables (CR, ROI, Size and PER) significantly influenced  stock price 2) EVA, ROI and PER significantly influenced stock price and 3) CR and size company did not significant influence stock price.
Key words: Economic Value Added, current ratio, ROI, size, PER, stock price

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