2016
http://repository.president.ac.id/xmlui/handle/123456789/1202
2024-03-29T05:46:24ZANALYSIS THE INFLUENCE OF RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), EARNINGS PER SHARE (EPS), AND COMPANY SIZE ON SHARE RETURN IN PROPERTY AND REAL ESTATE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE FOR PERIOD 2011-2014
http://repository.president.ac.id/xmlui/handle/123456789/11442
ANALYSIS THE INFLUENCE OF RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), EARNINGS PER SHARE (EPS), AND COMPANY SIZE ON SHARE RETURN IN PROPERTY AND REAL ESTATE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE FOR PERIOD 2011-2014
Atidhira, Agung Tri
Capital market existence in Indonesia is marked with to the number of investor that start inculcates its share in industry real estate and property. Growing fast its sector growth this property is followed with growing request height of board need, until make investors property requires fund from external source. Fund was from external source can be obtained pass by capital market. The objectives of this research to analyze the influence of Return on Asset (ROA), Debt to Equity Ratio (DER) Earnings per Share and Company size on share return of real estate and property industry that listed on Indonesian Stock Exchange in the period of 2011-2014.
This research is using data from Indonesia Stock Exchange (ISX) period of 2011-2014. The number of population for this research is 50 companies and the number of sample that examined after passed the purposive sampling phase is 35 companies. Analyze technique to use in this research is multiple linier regression to obtain picture which totally regarding relationship between one variable with other variable.
The result of this research shows Debt to Equity Ratio (DER) and Earnings per Share (EPS) variables has a positive and significant influence to share return. On other hand, Return On Asset (ROA) and Company size has a negative and insignificant influence on share return on property and real estate industry. This result is expected that Return on Asset (ROA), Debt to Equity Ratio (DER) Earnings per Share (EPS) and Company size variable can be made reference, both by company management and also by investors in determining investment strategy.
2016-01-01T00:00:00ZEVALUATION OF INTERNAL CONTROL ON CASH DISBURSEMENT IN BPIP
http://repository.president.ac.id/xmlui/handle/123456789/4381
EVALUATION OF INTERNAL CONTROL ON CASH DISBURSEMENT IN BPIP
Hakim, Michael Luckyman
This research aims to evaluate internal control on cash disbursement in any detail to see how internal control suppose protect its process on cash disbursement. It is very important for all companies that want to create the effective procedures for increasing the internal control aims.
The research conducted in qualitative method. The datas are collected through field research directly in order to get primary data. The research would rely on literature review and field research which includes inquiry of the client by doing interview with the process of each business process related to cash disbursement of the organization, analytical procedures, observation of the organization’s document, and documentation.
Using depth qualitative method, the results show in this research presents the existing internal controls does not fully support the control environment and control activities. Redesigning cash disbursement procedures which stressing on the function of written standard operational procedure. A clear written standard operational procedure structure is must.
2016-01-01T00:00:00ZTHE INFLUENCE OF TAX KNOWLEDGE, TAX UNDERSTANDING AND TAX BENEFIT PERCEPTION TOWARD TAX AWARENESS AT SMALL AND MEDIUM SIZED BUSINESSES IN JAKARTA
http://repository.president.ac.id/xmlui/handle/123456789/2982
THE INFLUENCE OF TAX KNOWLEDGE, TAX UNDERSTANDING AND TAX BENEFIT PERCEPTION TOWARD TAX AWARENESS AT SMALL AND MEDIUM SIZED BUSINESSES IN JAKARTA
LUNITA, YOHANA DENSI
This research aims to identify the effect of tax knowledge, tax understanding, and tax benefit perception toward tax awareness at small and medium sized businesses either partially and simultaneously. This research is using quantitative method with primary data as a source of information, which is questionnaire. The research took 100 samples of the owner and management of small and medium sized businesses in Jakarta. The research found that tax knowledge has a significant effect towards tax awareness, tax understanding has significant effect toward tax awareness while tax benefit perception has no significant effect toward tax awareness. The F-test result revealed that one or more independent variables have significant influence toward tax awareness. While R2 analysis showed that the regression model is able to describe tax awareness by 78.4%.
2016-01-01T00:00:00ZANALISIS LAPORAN ARUS KAS DALAM MENENTUKAN TINGKAT LIKUIDITAS PT. XYZ
http://repository.president.ac.id/xmlui/handle/123456789/1974
ANALISIS LAPORAN ARUS KAS DALAM MENENTUKAN TINGKAT LIKUIDITAS PT. XYZ
Suryanti, Eka Puji
PT.XYZ adalah Perusahaan Dagang yang mengimport barang dari China dan Malaysia. Produk PT. XYZ diantaranya premasking tape, double sided tape, label material, electrical tape dan degausing coil tape. Skripsi ini berjudul “Analisis Laporan Arus Kas dalam Menentukan Tingkat Likuiditas PT.XYZ yang bertujuan untuk mengetahui perkembangan laporan arus kas PT. XYZ periode 2010-2012 dan menaksirkan cash ratio periode 2013.
Dalam penelitian ini peneliti menggunakan metode kuantitatif. Teknik pengumpulan data dilakukan dengan menggunakan data sekunder yang diperoleh dari berbagai sumber seperti studi keperpustakaan, penelitian lapangan, observasi dan wawancara. Setelah seluruh data yang diperlukan telah didapat dan dikumpulkan yaitu berupa data sekunder untuk menjawab perumusan masalah yang telah ditetapkan dan mencapai suatu kesimpulan, maka dalam menganalisis laporan arus kas peneliti menggunakan analisis horizontal yaitu membandingkan laporan arus kas dari beberapa periode sehingga dapat mengetahui perubahan dan perkembangan pada setiap aktivitas yang terdapat dalam laporan arus kas serta menggunakan analisis ratio cash diantaranya liquidity ratio, capital expenditures and investing dan cash flow return.
Hasil penelitian dengan menggunakan analisis horizontal terutama aktivitas operasi, perkembangan laporan arus kas perusahan dari tahun 2010-2012 selalu mengalami penurunan yang sangat segnifikan, terbukti dengan adanya penurunan saldo kas setiap tahunnya dan saldo kas bersih dari aktivitas operasi selalu menunjukkan saldo negatif, sehingga dapat dikatakan bahwa kinerja PT. XYZ selama tahun 2010-2012 sangat tidak baik.
Hasil penelitian selanjutnya perkembangan arus kas perusahaan dapat digunakan untuk mengukur kemampuan untuk melakukan pembayaran kewajiban jangka pendek. Dengan menggunakan analisis horizontal terutama aktivitas operasi serta analisis rasio kas dengan liquidity ratio dapat dikatakan bahwa perusahaan tidak mampu menjamin Rp 1.00 kewajiban jangka pendek dengan kas bersih dari aktivitas operasi sehingga dapat dikatakan bahwa perusahaan tidak liquid. Cash ratio pada PT. XYZ dalam periode 2013 menunjukkan hasil yang tidak memuaskan, hal ini membuktikan bahwa tingkat likuiditas perusahaan tersebut tidak likuid jika diukur dengan cash ratio, tahun 2013 cash ratio 25% atau 0.25.
2014-01-01T00:00:00Z