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Hasil Pencarian

Ditemukan 21 dokumen yang sesuai dengan query
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Diqi Faruk Ashshidiq
"[ASBTRAK
Penelitian ini bertujuan untuk menguji pengaruh dari growth opportunity yang
diukur dengan Market To Book Value of Assets (MVABVA), net working capital
diukur dengan perbandingan antara net current assets minus kas dengan total aset
nonkas, dan profitability yang diukur dengan Return On Equity (ROE) terhadap
cash holding yang diukur dengan perbandingan antara kas dan setara kas dengan
total aset nonkas, menggunakan sampel perusahaan nonkeuangan yang terdaftar di
BEI periode 2010 ? 2014. Hasil penelitian ini menunjukkan bahwa growth
opportunity berpengaruh positif terhadap cash holding, net working capital
berpengaruh negatif terhadap cash holding dan profitability berpengaruh positif
terhadap cash holding.

ABSTARCT
This study aimed to examine the effect of growth opportunity that measured by
Market To Book Value of Assets (MVABVA), net working capital that measured
by comparing the amount of net current assets minus cash and cash equivalents
with total non cash assets, and profitability measured by Return On Equity (ROE)
on cash holding that measured by comparing the amount of cash and cash
equivalents with total non cash assets, using non financial company listed in BEI
2010-2014 as samples. The result shows that growth opportunity is positively
correlated with cash holding, net working capital is negatively correlated with
cash holding, and profitability is positively correlated with cash holding;This study aimed to examine the effect of growth opportunity that measured by
Market To Book Value of Assets (MVABVA), net working capital that measured
by comparing the amount of net current assets minus cash and cash equivalents
with total non cash assets, and profitability measured by Return On Equity (ROE)
on cash holding that measured by comparing the amount of cash and cash
equivalents with total non cash assets, using non financial company listed in BEI
2010-2014 as samples. The result shows that growth opportunity is positively
correlated with cash holding, net working capital is negatively correlated with
cash holding, and profitability is positively correlated with cash holding;This study aimed to examine the effect of growth opportunity that measured by
Market To Book Value of Assets (MVABVA), net working capital that measured
by comparing the amount of net current assets minus cash and cash equivalents
with total non cash assets, and profitability measured by Return On Equity (ROE)
on cash holding that measured by comparing the amount of cash and cash
equivalents with total non cash assets, using non financial company listed in BEI
2010-2014 as samples. The result shows that growth opportunity is positively
correlated with cash holding, net working capital is negatively correlated with
cash holding, and profitability is positively correlated with cash holding;This study aimed to examine the effect of growth opportunity that measured by
Market To Book Value of Assets (MVABVA), net working capital that measured
by comparing the amount of net current assets minus cash and cash equivalents
with total non cash assets, and profitability measured by Return On Equity (ROE)
on cash holding that measured by comparing the amount of cash and cash
equivalents with total non cash assets, using non financial company listed in BEI
2010-2014 as samples. The result shows that growth opportunity is positively
correlated with cash holding, net working capital is negatively correlated with
cash holding, and profitability is positively correlated with cash holding;This study aimed to examine the effect of growth opportunity that measured by
Market To Book Value of Assets (MVABVA), net working capital that measured
by comparing the amount of net current assets minus cash and cash equivalents
with total non cash assets, and profitability measured by Return On Equity (ROE)
on cash holding that measured by comparing the amount of cash and cash
equivalents with total non cash assets, using non financial company listed in BEI
2010-2014 as samples. The result shows that growth opportunity is positively
correlated with cash holding, net working capital is negatively correlated with
cash holding, and profitability is positively correlated with cash holding;This study aimed to examine the effect of growth opportunity that measured by
Market To Book Value of Assets (MVABVA), net working capital that measured
by comparing the amount of net current assets minus cash and cash equivalents
with total non cash assets, and profitability measured by Return On Equity (ROE)
on cash holding that measured by comparing the amount of cash and cash
equivalents with total non cash assets, using non financial company listed in BEI
2010-2014 as samples. The result shows that growth opportunity is positively
correlated with cash holding, net working capital is negatively correlated with
cash holding, and profitability is positively correlated with cash holding, This study aimed to examine the effect of growth opportunity that measured by
Market To Book Value of Assets (MVABVA), net working capital that measured
by comparing the amount of net current assets minus cash and cash equivalents
with total non cash assets, and profitability measured by Return On Equity (ROE)
on cash holding that measured by comparing the amount of cash and cash
equivalents with total non cash assets, using non financial company listed in BEI
2010-2014 as samples. The result shows that growth opportunity is positively
correlated with cash holding, net working capital is negatively correlated with
cash holding, and profitability is positively correlated with cash holding]"
Universitas Indonesia Fakultas Ekonomi Bisnis, 2016
S62504
UI - Skripsi Membership  Universitas Indonesia Library
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Ajeng Chandrasari Dewi
"[Skripsi ini membahas mengenai pengaruh maturity, credit rating, dan size obligasi terhadap volume transaksi pembelian obligasi korporasi yang dilakukan oleh PT XYZ selama tahun 2008 sampai dengan tahun 2014. Sampel regresi menunjukkan bahwa size obligasi berpengaruh signifikan dan positif terhadap volume transaksi pembelian obligasi korporasi yang dilakukan oleh PT XYZ selama tahun 2008 sampai dengan tahun 2014. Sedangkan maturity dan credit rating tidak memberikan pengaruh yang signifikan terhadap volume transaksi pembelian obligasi korporasi yang dilakukan oleh PT XYZ selama tahun 2008 sampai dengan tahun 2014.
, This paper discusses the influence of maturity, credit rating, and bond size to the
volume of buying of corporate bonds by PT XYZ from 2008 to 2014. Sample
regression showed that the bond size has significant and positive influence to the
volume of buying of corporate bonds conducted by PT XYZ from 2008 to 2014.
The maturity and credit rating does not have a significant influence to the volume
of buying of corporate bonds conducted by PT XYZ from 2008 to 2014.]
"
Universitas Indonesia Fakultas Ekonomi Bisnis, 2016
S62502
UI - Skripsi Membership  Universitas Indonesia Library
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Mega Apridita
"Skripsi ini membahas mengenai perubahan Puskesmas Kecamatan menjadi RSU Kelas D yang selanjutnya disebut RSUK, penerapan PPK BLUD pada RSUK dan implikasinya pada pelaporan keuangan Dinas Kesehatan DKI Jakarta. Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan bahwa terdapat perbedaan pelayanan antara Puskesmas Kecamatan dengan RSUK pada beberapa jenis pelayanan medis. RSUK telah cukup memadai untuk beroperasi sebagai RSU Kelas D dan telah ditetapkan sebagai PPK BLUD. Namun masih ada permasalahan yang dihadapi, seperti penerapan PPK BLUD pada RSUK yang berimplikasi pada pelaporan keuangan Dinas Kesehatan Provinsi DKI Jakarta dalam pengakuan pendapatan dan penyajian nilai aset tetap Puskesmas Kecamatan yang digunakan RSUK.

This study discusses changes of Puskesmas Kecamatan becomes RSU Class D hereinafter referred to RSUK, practice of PPK BLUD in RSUK and its implication to financial reporting of Dinas Kesehatan Jakarta Local Government. This research is a qualitative research by descriptive design. The results of the research shows that the differences between Puskesmas Kecamatan with RSUK in some types of medical services. RSUK be sufficient to operate as RSU Class D and has been designated as PPK BLUD. However, there are still problems to face, such as the implementation of PPK BLUD on RSUK which have implications to financial reporting of Dinas Kesehatan Jakarta Local Government that has revenue recognition and presentation of fixed assets value of Puskesmas Kecamatan which used by RSUK."
Universitas Indonesia Fakultas Ekonomi Bisnis, 2016
S62507
UI - Skripsi Membership  Universitas Indonesia Library
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"ABSTRAK
Pengendalian internal merupakan salah satu alat control yang digunakan perusahaan untuk mencapai efisien & efektifitas dalam pengelolaan operasional dan pelaksanaan prinsip-prinsip tata kelola perusahaan. Pengendalian internal dapat memberikan nilai tambah dan membantu perusahaan mencapai tujuan perusahaan. Pengendalian internal merupakan salah satu faktor terciptanya prinsip-prinsip Good Corporate Gorvenance. Efektif dan terciptanya pengendalian internal akan mewujudkan Good Corporate Governance yang baik bagi perusahaan dan meminimalisir terjadinya tindakan Fraud. Skripsi ini membahas tentang pengendalian internal atas kegiatan yang telah dilaksanakan untuk melihat kecukupan kontrol dari keseluruhan proses yang terdapat dalam pelaksanaan kegiatan ABC dan Outing 2013, dan mereview pelaksanaan Good Corporate Governancepada pelakasanaan kegaitan ABC dan Outing 2013 di PT XYZ. Kesimpulan dalam penelitian ini adalah pengendalian internal belum berjalan efektif dikarenakan lemahnya kontrol dari atasan yang tidak melakukan verifikasi pekerjaan bawahannya dan menyebabkan adanya indikasi fraud pada PT XYZ."
Universitas Indonesia Fakultas Ekonomi Bisnis, 2016
S62508
UI - Skripsi Membership  Universitas Indonesia Library
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Rachmawati
"Skripsi ini bertujuan untuk mengetahui akuntabilitas terkait penatausahaan/pengelolaan dana dekonsentrasi pada SKPD BPMPKB Provinsi DKI Jakarta tahun 2013 dan 2014. Analisis yang dilakukan mengenai penatausahaan/pengelolaan dan pelaporan serta hambatan yang dialami dalam penatausahaan/pengelolaan dana dekonsentrasi di satuan kerja tersebut. Data yang dianalisis terdiri atas dokumen-dokumen terkait penatausahaan/pengelolaan dan pelaporan dana dekonsentrasi tersebut. Kesimpulan dari skripsi ini adalah akuntabilitas pengelolaan dana di BPMPKB pada tahun 2013 sudah cukup baik, begitu juga pada tahun 2014, karena secara umum BPMPKB sudah menerapkan peraturan-peraturan terkait, dan mengikuti prosedur penatausahaan/pengelolaan keuangan meskipun masih terdapat beberapa kekurangan.

This final paper aims to determine the accountability related to the administration/management of SKPD BPMPKB deconcentration fund in Jakarta in 2013 and 2014. The analysis conducted on the administration/management and reporting as well as the constraints experienced in administration/management of deconcentration fund in the work unit. Data that were analyzed consists of documents related to the administration/management and reporting of the deconcentration fund. The conclusion of this paper is the accountability of the management of funds in BPMPKB in 2013 is quite good, so was in 2014, because in general BPMPKB has already implemented related regulations, and followed the procedures of administration/financial management although there are still some drawbacks."
Universitas Indonesia Fakultas Ekonomi Bisnis, 2015
S62505
UI - Skripsi Membership  Universitas Indonesia Library
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Mochamad Irvan Bayu Pratama
"Pemikiran bahwa manajemen modal kerja mempengaruhi profitabilitas perusahaan telah diterima umum. Akan tetapi, penelitian terdahulu mengamati perbedaan pengaruh manajemen modal kerja terhadap profitabilitas perusahaan saat penurunan dan kenaikan siklus bisnis. Penelitian ini lebih lanjut bertujuan untuk melihat pengaruh manajemen modal kerja yang diukur dengan cash conversion cycle dan komponen-komponennya yang terdiri dari account payable defferal period, account receiveable conversion period, dan inventory conversion period terhadap tingkat profitabilitas perusahaan yang digambarkan oleh return on assets pada saat terjadinya penurunan dan kenaikan siklus bisnis Penelitian menggunakan data panel perusahaan-perusahaan manufaktur di Indonesia yang terdaftar di BEI pada periode 1998-2014.

The idea that working capital management affects a firm?s profitability is generally accepted. Previous studies on working capital management have analyzed a relationship between working capital management and its profitability in economic downturns and economic booms. The purpose of this study is to analyze the effect of working capital management measured by account payable defferal period, account receiveable conversion period, and inventory conversion period by return on assets in economic downturn and economic boom. This study used panel data of manufacturing firms listed in Indonesia Stock Exchange for period 1998-2014."
Universitas Indonesia Fakultas Ekonomi Bisnis, 2016
S62516
UI - Skripsi Membership  Universitas Indonesia Library
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Triazty Resti Ramadhani
"ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh kompetensi staf internal audit, hubungan antara internal auditor dengan eksternal auditor, dukungan atasan terhadap auditor internal, dan independensi auditor internal terhadap efektivitas audit internal pada Instansi Pemerintah di Indonesia. Penelitian ini menggunakan data primer dalam bentuk penyebaran kuesioner yang dilakukan di 9 Kementerian/Lembaga, dan 1 Lembaga Non Kementerian di Jakarta, dengan auditor internal yang bekerja pada Instansi Pemerintah sebagai respondennya. Penentuan sampel dilakukan dengan menggunakan metode convenience sampling. Penganalisaan data yang diperoleh untuk pengujian hipotesis penelitian ini dilakukan dengan regresi berganda. Hasil penelitian ini menemukan bahwa kompetensi staf internal audit, hubungan antara internal auditor dengan eksternal auditor, dukungan manajemen terhadap auditor internal, dan independensi auditor internal berpengaruh positif terhadap efektivitas audit internal pada Instansi Pemerintah.

ABSTRACT
The purpose of this study is to examine the effect of the competence of the internal audit staff, the relationship between internal and external auditors, supervisor support for internal auditors, and the independence of internal auditors on the effectiveness of internal audit in Government Agencies in Indonesia. This study uses primary data in the form of questionnaires conducted in 9 Ministries, and 1 Institute of Non Ministry in Jakarta, with the internal auditors working in government agencies as respondents. The data obtained for this research is examined using multiple regression analysis. Results of the study found that the competence of the internal audit staff, the relationship between internal and external auditors, management support for internal auditors, and the independence of the internal auditor have positive influence on the effectiveness of internal audit in Government Agencies.
"
Universitas Indonesia Fakultas Ekonomi Bisnis, 2016
S62503
UI - Skripsi Membership  Universitas Indonesia Library
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Muhammad Kukuh Pratama
"ABSTRAK
Skripsi ini membahas tentang aksi korporasi dalam bentuk restrukturisasi utang sebagai solusi dari penyelamatan prinsip keberlangsungan usaha perusahaan dan dampaknya terhadap struktur kepemilikan perusahaan. Restrukturisasi utang ini dilakukan karena perusahaan telah merugi selama 4 tahun berturut-turut (2011-2014) sehingga mengakibatkan rusaknya arus kas perusahaan secara keseluruhan dan berujung pada gagal bayar seluruh utang beserta bunganya. Untuk menjaga prinsip keberlangsungan usaha dan terhindar dari pailit, perusahaan memutuskan untuk merestrukturisasi semua utangnya yang gagal bayar dengan harapan tetap berlangsungnya operasi perusahaan untuk menghasilkan pendapatan dimasa depan dalam rangka pembayaran kembali utang yang mengalami gagal bayar.

ABSTRACT
This undergraduate thesis discusses about corporate action in the form of debt restructuring as solution for securing the principle of going concern of the company and its impact on shareholder structure of the company. This debt restructuring was conducted due to the losses suffered by the company for 4 years long (2011-2014) also resulting the damage to the overall cash flow and led to the failure to pay all the debts with its interest or known as default. In order to securing the going concern principle, the company decide to restructure all the default debt and hopefully there is a continuity of operation of the company to generate future revenue in order to repay all the default debts.
"
Universitas Indonesia Fakultas Ekonomi Bisnis, 2016
S62515
UI - Skripsi Membership  Universitas Indonesia Library
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Adityanto Kurniawan
"ABSTRAK
Penelitian ini bertujuan untuk menguji Return on Asset(ROA), Debt to Equity Ratio(DER), Price Earning Ratio(PER), Market to Book Value(MTB), Free Cash Flow (FCF) terhadap Cummulative Abnormal Return (CAR) saham pada saat pengumuman akuisisi saham yang terdaftar di Bursa Efek Indonesia periode 2010-2014.
Metode penelitian yang digunakan dalam penelitian berupa data sekunder, menggunakan metode purposive sampling dan kegiatan sampel peneliti berlangsung normal. Analisis statistik berupa uji asumsi klasik lalu memakai regresi linear berganda dilanjutkan dengan uji T, uji F dan koefisien determinasi.
Hasil analisis regresi berganda menunjukan bahwa Return on Asset(ROA), Market to Book Value(MTB) dan Free Cash Flow(FCF) berpengaruh signifikan terhadap Cummulative Abnormal Return(CAR) dan memiliki pengaruh sebesar 21.0787%, sedangkan sisanya 78.9213% dijelaskan oleh variabel lain.

ABSTRACT
This study aimed to examine the Return on Assets (ROA), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Market to Book Value (MTB), Free Cash Flow (FCF) against the cumulative Abnormal Return (CAR) stock when the announcement of the acquisition of stock listed on the Indonesia Stock Exchange in 2010-2014.
The research method used in this research is secondary data, using purposive sampling method and sample research activities continued as normal. Statistical analysis in the form of classical assumption test and multiple linear regression continued with T test, F test and coefficient of determination.
Results of analysis of multiple regression showed that the Return on Assets (ROA), Market to Book Value (MTB) and Free Cash Flow (FCF) significantly affects the cumulative abnormal return (CAR) and have the effect of 21.0787%, while the remaining 78.9213% is explained by other variable.
"
Universitas Indonesia Fakultas Ekonomi Bisnis, 2016
S62518
UI - Skripsi Membership  Universitas Indonesia Library
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Yuga Nugraha
"ABSTRAK
Skripsi ini membahas efektivitas PP No 46 Tahun 2013 dan pengaruhnya bagi penerimaan dan kepatuhan wajib pajak di KPP Pratama Jakarta Tebet. Penelitian ini adalah penelitian deskriptif kuantitatif. Penulis membahas efektivitas PP No 46 Tahun 2013 secara deskriptif disertai dengan analisis uji beda dalam mencari pengaruh aturan tersebut terhadap penerimaan dan kepatuhan wajib pajak. Penerapan Peraturan Pemerintah PP No 46 Tahun 2013 secara umum efektif bagi Kantor Pelayanan Pajak KPP Pratama Jakarta Tebet. Tidak terdapat perbedaan signifikan untuk hasil uji beda penerimaan dan terdapat perbedaan signifikan untuk hasil uji kepatuhan.

ABSTRACT
This thesis discusses the effectiveness of Regulation of the Government Number 46 of 2013 and the effect of State Revenue and Taxpayer Compliance in Tebet Jakarta Tax Office. This research is quantitative descriptive. The author discusses the effectiveness of Regulation of the Government Number 46 of 2013 descriptively with different test analysis for seeking influence on the acceptance of these rules and taxpayer compliance. Implementation of Regulation of the Government Number 46 of 2013 is generally effective for Tebet Jakarta Tax Office. There was no significant difference in the results of different test acceptance and there is a significant difference to the results of the compliance test.
"
Universitas Indonesia Fakultas Ekonomi Bisnis, 2016
S62511
UI - Skripsi Membership  Universitas Indonesia Library
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