Pub Date : 2020-07-28DOI: 10.30595/ratio.v1i1.7973
Lulu Mardhiyah Sayekti, S. Santoso
The purpose of this study is to determine the effect of company size , debt to equity ratio, debt to asset ratio and risk based capital towards profitability. The research periods used are during 2014-2018. This research is a quantitative study that uses secondary data and was obtained by documentation and literature study techniques. Sampling was carried out using a purposive sampling method in which 70 research samples were obtained at general insurance companies of sharia business units registered at the Financial Services Authority (OJK) during 2014-2018. The analytical method used is multiple linear regression analysis. The results of this study showed that company size has a positive effect on profitability. Debt to equity ratio has a negative effect on profitability. Debt to asset ratio has no effect on profitability. Meanwhile, risk based capital has a negative effect on profitability.
{"title":"Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Debt To Asset Ratio dan Risk Based Capital Terhadap Profitabilitas (Studi Empiris pada Perusahaan Asuransi Umum Unit Usaha Syariah Tahun 2014-2018)","authors":"Lulu Mardhiyah Sayekti, S. Santoso","doi":"10.30595/ratio.v1i1.7973","DOIUrl":"https://doi.org/10.30595/ratio.v1i1.7973","url":null,"abstract":"The purpose of this study is to determine the effect of company size , debt to equity ratio, debt to asset ratio and risk based capital towards profitability. The research periods used are during 2014-2018. This research is a quantitative study that uses secondary data and was obtained by documentation and literature study techniques. Sampling was carried out using a purposive sampling method in which 70 research samples were obtained at general insurance companies of sharia business units registered at the Financial Services Authority (OJK) during 2014-2018. The analytical method used is multiple linear regression analysis. The results of this study showed that company size has a positive effect on profitability. Debt to equity ratio has a negative effect on profitability. Debt to asset ratio has no effect on profitability. Meanwhile, risk based capital has a negative effect on profitability.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124370641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-28DOI: 10.30595/ratio.v1i1.7974
Yuli Fauziah, Hadi Pramono
This study aimed to examine the effect of leverage, liquidity, firm size, and fixed assets intensity on fixed assets revaluation. The sample in this study was a company manufacturing various industry sectors listed on the Indonesian Stock Exchange during 2014-2018 period. Methods of data collection using purposive sampling. The analytical method of research used logistic regression analysis method. These results indicate that the variable leverage has a negative effect on fixed assets revaluation and firm size positive effect on fixed assets revaluation. While fixed assets intensity and liquidity have not effect on fixed asset revaluation.
{"title":"Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, dan Fixed Assets Intensity Terhadap Revaluasi Aset Tetap (Studi Empiris pada Perusahaan Aneka Industri yang Terdaftar di BEI Tahun 2014-2018)","authors":"Yuli Fauziah, Hadi Pramono","doi":"10.30595/ratio.v1i1.7974","DOIUrl":"https://doi.org/10.30595/ratio.v1i1.7974","url":null,"abstract":"This study aimed to examine the effect of leverage, liquidity, firm size, and fixed assets intensity on fixed assets revaluation. The sample in this study was a company manufacturing various industry sectors listed on the Indonesian Stock Exchange during 2014-2018 period. Methods of data collection using purposive sampling. The analytical method of research used logistic regression analysis method. These results indicate that the variable leverage has a negative effect on fixed assets revaluation and firm size positive effect on fixed assets revaluation. While fixed assets intensity and liquidity have not effect on fixed asset revaluation.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115378213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-28DOI: 10.30595/ratio.v1i1.7971
Trimas Adi Safitri, E. Hariyanto
This study was conducted to analyze the effect of financial stability, external pressure, financial target, nature of industry and rasionalization on financial statement fraud. Sample used was 26 companies listed on the Jakarta Islamic Index (JII) in 3 years observation. The type of data used is secondary data. The data is in the form of annual report of companies listed on the Jakarta Islamic Index (JII) in 2016 – 2018. Hypothesis testing is conducted using logistic regression method with SPSS 23 software. This study was conducted using the Binary Logistic analysis method. The result showed that the variables of financial stability has a negative effect on financial statement fraud, external pressure and financial target has a positive effect on financial statement fraud. But this study does not prove the positive influence of the nature of industry and rasionalization variables. From those result it can be concluded that there are 2 variables that have positive effect, 1 variable that have negative effect, influence and 2 variables that do not have a positive effect on financial statement fraud.
{"title":"Faktor – Faktor yang Mempengaruhi Financial Statement Fraud dengan Analisis Fraud Triangel (Studi Empiris Pada Perusahaan yang Terdaftar di JII Tahun 2016-2018)","authors":"Trimas Adi Safitri, E. Hariyanto","doi":"10.30595/ratio.v1i1.7971","DOIUrl":"https://doi.org/10.30595/ratio.v1i1.7971","url":null,"abstract":"This study was conducted to analyze the effect of financial stability, external pressure, financial target, nature of industry and rasionalization on financial statement fraud. Sample used was 26 companies listed on the Jakarta Islamic Index (JII) in 3 years observation. The type of data used is secondary data. The data is in the form of annual report of companies listed on the Jakarta Islamic Index (JII) in 2016 – 2018. Hypothesis testing is conducted using logistic regression method with SPSS 23 software. This study was conducted using the Binary Logistic analysis method. The result showed that the variables of financial stability has a negative effect on financial statement fraud, external pressure and financial target has a positive effect on financial statement fraud. But this study does not prove the positive influence of the nature of industry and rasionalization variables. From those result it can be concluded that there are 2 variables that have positive effect, 1 variable that have negative effect, influence and 2 variables that do not have a positive effect on financial statement fraud.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"2004 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127328068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-18DOI: 10.30595/ratio.v3i1.13159
Elen Manura Wijaya
This study aims to determine the effect of Corporate Social Responsibility and Good Corporate Governance on corporate value. The research method used is the Structural Equation Modeling method. The sample of this research is companies listed on the Indonesia Stock Exchange in 2016-2018 using purposive sampling. 24 companies meet the criteria as a research sample. The results of this study indicate that CSR and GCG have a significant negative effect on firm value.
{"title":"Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar di BEI Tahun 2016-2018)","authors":"Elen Manura Wijaya","doi":"10.30595/ratio.v3i1.13159","DOIUrl":"https://doi.org/10.30595/ratio.v3i1.13159","url":null,"abstract":"This study aims to determine the effect of Corporate Social Responsibility and Good Corporate Governance on corporate value. The research method used is the Structural Equation Modeling method. The sample of this research is companies listed on the Indonesia Stock Exchange in 2016-2018 using purposive sampling. 24 companies meet the criteria as a research sample. The results of this study indicate that CSR and GCG have a significant negative effect on firm value.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134308243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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