Farah Margaretha_19315514524

DAMPAK ELECTRONIC BANKING TERHADAP KINERJA PERBANKAN INDONESIA

Farah Margaretha

Fakultas Ekonomi Universitas Trisakti

farahmargaretha@gmail.com

Abstract

The purpose of this research is to determine the effect of banking service to bank profitability.  A dependend variable ratio in this research is internet banking. It  is to test the effect of Return on Asset (ROA), Return on Equity (ROE), Operating Expenses towards Operating Income and Performance. Another ratio, that was used as a variable control, is asset. The method of data analysis is binary logistic regression. The object of the research is 68 banks in Indonesia. Those banks are divided into two groups, bank with and without internet banking. The result of this research shows that there is influence on internet banking service to effeciency profitability and different grouping. Finance Manager and Investor should pay attention the effect of ROA, ROE, BOPO and Asset.

Keywords : Electronic Banking, profitability, internet, bank performance

19315514524_Farah Margaretha (Full Text)

 

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I Nyoman Normal_19115122136

CORPORATE SOCIAL RESPONSIBILITY TERHADAP LOYALITAS NASABAH YANG DIMEDIASI OLEH CITRA PERUSAHAAN
I Nyoman Normal

Unit Pelaksana Teknis Pengembangan Seni dan Teknologi Keramik dan Porselen (UPT PSTKP ) Bali, Badan Pengkajian dan Penerapan Teknologi (BPPT)

Jl. By Pass Ngurah Rai-Suwung Kauh, Denpasar, 80221, Indonesia.

Abstract

The aim of this research was to determine the influence of stove characteristics to production cost price, sale price, and profitability. The research results showed that the stove characteristics influenced the production cost price of barong statue. The production cost price of barong statue by small stove was Rp 93.495,95 each unit, by medium stove was Rp 91.423,81 each unit, and by big stove was Rp 89.040,23 each unit.  The cost price of production of barong statue decreased 2,21 % for medium stove, and  4,76% for big stove. From the financial management side, the good management of financial resources in manufacturing barong statue could create more accurate the production cost price; the stove characteristics influenced cost price of barong statue. The sale price of barong statue by small size stove was Rp 121.539,54 each unit, by medium stove was Rp  118.850,95 each unit, and  by the big stove was Rp 115.752,30 each unit. The sale price of barong statue decreased 2,21% for medium stove, and 4,76% for big stove. The determination of cost price exactly could create financial structure well because cost price is an element of sales; and the stove characteristics influenced the profitability of barong statue. The profitability of barong statue by small stove was 11,54%, by medium stove was 11,54%, and by big stove was 11,54%. The profitability of barong statue did not differ from the small, medium and big stove. The management of fire stove and productive assets effectively could increase profitability as part of financial management for short term, middle term, and long term.

Keywords: barong statue, production cost price, profitability, sale price, stove characteristics

19115109121_INyomanNormal_(encrypted)

Christine Dwi Karya Susilawati_Abstract_1832014

FAKTOR-FAKTOR FUNDAMENTAL DAN JENIS INDUSTRI TERHADAP CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP HARGA SAHAM

Christine Dwi Karya Susilawati
Se Tin
Lidya Agustina
Prodi Akuntansi Fakultas Ekonomi Universitas Kristen Maranatha
Jl. Suria Sumantri No.65 Bandung, 40164, Indonesia.

Korespondensi dengan Penulis:
Christine Dwi Karya Susilawati: Telp. +62 22 201 2186; Fax. +62 22 201 7625
Email: buwenfa@yahoo.co.uk

Abstract
Different characteristics could be determined by using three approaches categories: structure, performance, and market. Structure was determined by factors associated with the development of the company included firm size, firm age, and the ability to repay the debt. Performance was determined by quantitative factors included the company’s liquidity and profitability, while the market was determined by factors namely qualitative form of public shares, and the status of the company. The purpose of this study was to test the influence of fundamental factors, namely liquidity, profitability, leverage, stock ownership, firm size, firm age and status of the company’s CSR, and to test the different types of industries (Consumer Goods, Mining and Forestry sectors Banking and widespread influence of CSR disclosure in Indonesia). The samples used were 30 companies of consumption sector, 31 companies of mining sector and plantation, and 28 companies of banking sector during 2010-2012. The company’s data was taken from the annual report. Data analysis technique used multiple regression analysis. The results of this study indicated that the stock ownership and firm age had a significant effect on the area of CSR (CSR Index), and a significant effect on the CSR Index stock price and type industry influence on the CSR Index.

Keywords: Corporate Social Responsibility, firm size, firm age, leverage, liquidity, profitability, status of the company’s, stock ownership, stock price

(Full Text.pdf)

Triani Pujiastuti_Abstract_1812014

ANTESEDEN PROBABILITAS FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA: LOGISTIC REGRESSION MODEL

 

Triani Pujiastuti

Yuharningsih

Jurusan Manajemen Fakultas Ekonomi UPN “Veteran” Yogyakarta

Jl. SWK No.104 Lingkar Utara Condong Catur, 55283

  • Korespondensi dengan Penulis:
  • Triani Pujiastuti: Telp./Fax. +62 274 486 733
  • E-mail: triani.pujiastuti@gmail.com

 

Abstract

Based on theory and previous research, some factors which influenced probability of corporate financial distress were found. This research was done for testing the consistency of  research result with different research period that would strengthen the related empirical research finding. The purpose of this research was to test the impact of profitability ratio (Return on Assets), working capital policy, capital structure, size, current ratio and firm age toward the probability of financial distress of manufacturing firms at Indonesian Stock Exchange. The method used in this research was purposive sampling, which was taking data with certain criteria. The criteria was that the companies or firms used were those which issued bond and were listed in Indonesian Stock Exchange between 2007 until 2012 and had data completion needed in this research. The research results using Logistic Regression were 1) test of profitability ratio, working capital policy ratio, capital structure, size, and firm age had significant influence to the probability of financial distress manufacturing firms in Indonesia, 2) partially only profitability ratio that had negative significant influence to the probability of financial distress manufacturing firms in Indonesia while working capital ratio, capital structure, size, and age firm did not have significant influence to financial distress manufacturing firms in Indonesia. This research produced prediction model of financial distress.

 Key words: capital structure, financial distress, firm age, firm size, profitability ratio, working capital

(Full Text.pdf) 

Meythi_Abstract_1822014

NILAI PERUSAHAAN: DAMPAK INTERAKSI ANTARA PROFITABILITAS DAN RISIKO FINANSIAL PADA PERUSAHAAN MANUFAKTUR

Meythi

Oktavianti

Riki Martusa

Program Pendidikan Profesi Akuntansi Universitas Kristen Maranatha

Jl. Prof. Drg. Suria Sumantri, MPH No.65, Bandung, 40164.

Korespondensi dengan Penulis:

Meythi: Telp. +62 22 201 2186 Ext.1528; Fax:  +62 22 201 7625

E-mail: meycute79@yahoo.com

Abstract

This research was aimed to examine and find out the empirical evidence of the impact of the interaction between profitability and financial risk on firm value. Samples used in this research were manufactured companies listed in Indonesia Stock Exchange in 5 years observation period (2007-2012). The total samples were 31 companies. Sample election was done by using the purposive sampling method. The result of moderated regression analysis (MRA) showed that there was no interaction effect between profitability and financial risk on firm value. Thus, the hypothesis of the research was not empirically supported.

Key words: financial risk, firm value, leverage, market to book ratio, net profit margin, profitability

(Full Text.pdf)

Sri Isworo_Abstract_1812014

UTANG DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN

 

Sri Isworo Ediningsih

Nilmawati

Joko Sukendro

Jurusan Manajemen Fakultas Ekonomi UPN “Veteran” Yogyakarta

Jl. SWK No.104 LIngkar Utara, Condong Catur, Sleman, Yogyakarta, 55283.

Korespondensi dengan Penulis:

Sri Isworo Ediningsih: Telp. +62 274 486 733

E-mail: wororio@yahoo.co.id

 Abstract

The purpose of this paper was to investigate the influence of debt on profitability of firms listed on Indonesian Stock Exchange. Multiple regression analysis was used in the study in estimating the relationship between debt and firm performance. This study also used three of accounting-based measures and one of market-based measure of financial performance i.e. return on equity (ROE), return on assets (ROA),  gross profit margin (GPM), and Tobin’s Q). Based on a sample of non-financial Indonesian firms listed from 2006 to 2010 the results revealed that debt had a negative impact on firm’s performance. The result showed that industry of Hotel and Travel, and Construction was susceptible to use debt.

Key words: debt, firm age, firm size, growth, leverage, profitability

(Full Text.pdf) 

Indri Kartika_Abstract_1722013

KARAKTERISTIK PERUSAHAAN SEBAGAI DETERMINAN
INTERNET FINANCIAL AND SUSTAINABILITY REPORTING

Indri Kartika
Apsarida Mila Puspa

Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Sultan Agung Semarang
Jl. Raya Kaligawe Km.4 Semarang, 50112.

Korespondensi dengan Penulis:
Indri Kartika: Telp. +62 24 658 3584; Fax. +62 24 658 2455
E-mail: kartika_danar@yahoo.com

Abstract

The information technological development had facilitated companies to provide and spread information around the world. Through websites for an example, a company could present financial and non-financial reports which ensured the stakeholders based on the going concern status of the company. This research examined company characteristics as the internet financial and the sustainability reporting (IFSR) determinants. The research applied non-financial company populations which had website facilities and were listed in Indonesian Stock Exchange in 2009-2010.  Using a purposive sampling technique, it obtained 326    companies. The analytical data method used in this research was a multiple-regression, of which the degree of significance was 5%. The research result showed that size, profitability, and auditor influenced significantly and positively toward IFSR. While, the external ownership structure and listing age of companies influenced significantly and negatively toward IFSR. On the other hand, leverage and types of industry and listing age of companies had negative influences but not really significant towards IFSR.

Key words: auditor, company characteristics, Internet Financial and Sustainability Reporting, profitability, size 

(Full Text. pdf)