Jurnal Akuntansi dan Bisnis Krisnadwipayana

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ISSN / EISSN : 2406-7415 / 2655-9919
Total articles ≅ 137
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Se. Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 537-548; https://doi.org/10.35137/jabk.v9i1.638

Abstract:
The research was conductedto determine the effect Loan of Deposit Ration, Return On Asset to individual banking firm Indonesin stock exchange ( IDX) priod 2016-2020. This research uses quantitative statistical data of banking companies, literature, financial report published by banks or the internet that have ben audited by banking companies on the Indonesia Stock Exchange (IDX), in order to obtain an overview of the bank. The result of this study indicate that the Loan to Deposit Ration, Return On Assets and devidends are partially respectively. Loan to Deposit Ration has insignificant and negative effect on devidends. This can be explained by the Loan to Deposit Ratio t value of 1.889 with a propability level of 0.064 which is smaller tahn 0.05. Return on assets (ROA) has asignificant and positive effect on devidends. This can explained by the t count value of 1.889 with a probability level of 0.0064 grater than 0.05. Loan to Deposit Ration (LDR) and Return On Assets (ROA) simultaneously on devidends have a moderate effect of 0.501. The amount of contribution Requare or the coefficientof determinarion is 0.251, which means that the Loan to Deposit Ratio (LDR) and Return On Assets (ROA) variable contribute 25.1% to devidends. While the remaining 74.9 %is influenced by other variables.
Se. Mishelei Loen
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 582-593; https://doi.org/10.35137/jabk.v9i1.634

Abstract:
The purpose of the reasearch to find out and analyze the effect of Leverage, Earning Power, and Managerial Ownership of Earnings Management, Study on Companies Conducting Right Issues on the Indonesia Stock Exchange for the period 2016-2020. The analytical method used in this study namely by using descriptive statistical methods and multiple regression then using classical assumption and hypothesis testing using T test, F test and R² test, sampling using purposive sampling method with a population of 55 from the population obtained 18 samples.  The results showed that partially or according to the results of the T test, that Leverage, Earning Power, and Managerial Ownership have a significant effect on Study Management in Companies Conducting Right Issues on the Indonesia Stock Exchange for the 2016-2020 period.
Ak. Ari Purwanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 509-519; https://doi.org/10.35137/jabk.v9i1.636

Abstract:
Kondisi underpricing pada saat penawaran saham perdana (IPO) pada bursa efek Indonesia yang dipengaruhi tingkat pengembalian atas aset dan reputasi dari underwriter merupakan tujuan dari dilakukannya penelitian ini. Terdapat 84 perusahaan yang digunakan sebagai sampel penelitian dari 159 perusahaan yang mengalami kondisi underpricing selama periode 2015 sampai dengan 2019 di Bursa Efek Indonesia. Dengan menggunakan regresi linear berganda dalam metode pengujian hipothesisnya, penelitian ini membuktikan bahwa reputasi underwriter dan tingkat pengembalian atas aset memberikan pengaruh negatif pada kondisi underpricing. Hasil empiris ini memperlihatkan perusahaan dengan kinerja aset yang lebih tinggi dan menggunakan underwriter yang berreputasi terbukti dapat memperkecil kondisi underpricing pada saat IPO The condition of underpricing at the time of the initial public offering (IPO) on the Indonesian stock exchange which is influenced by the rate of return on assets and the reputation of the underwriters is the purpose of this research. There are 84 companies used as research samples from 159 companies that experienced underpricing conditions during the period 2015 to 2019 on the Indonesia Stock Exchange. By using multiple linear regression in the hypothesis testing method, this study proves that the underwriter's reputation and the rate of return on assets have a negative effect on the underpricing condition. This empirical result shows that companies with higher asset performance and using reputable underwriters are proven to reduce underpricing conditions at the time of the IPO.
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