Tag Archive for good corporate governance

Abstraksi Jurnal ALAMANDA

BEHAVIORAL  ANALYSES OF INFORMATION TECHNOLOGY ACCEPTANCE

(Case Study: SME’s Trade Industrial Sector in Jabodetabek)

Agus Firmansyah

ABSTRACT

The objective of this research are to examine some factors that influence intention of utilization and usage of information technology to performance company, with based on the model UTAUT (Unified Theory of Acceptance and Use of Technology) proposed by Venkatesh et al., (2003).  Based on research, data that obtained from perception owner or execution bussines from trade industrial sector  in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). From one hundred questionnaires have sent companies, only 70 questionnaires can be used. The data were analyzed by using correlate by SPSS 13 of software. Study results show that effort expectancy more significant positive influence to usage intention of information technology, better than performance expectancy and social influence. Whereas facilitating conditions and usage intention of information technology give significant positive influence to performance company, and together moderating effect factors are gender and age more dominant influence than experience in usage of information technology.

Key words: SMEs, UTAUT, information technology, performance company


ANALISIS PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS

TERHADAP LABA (STUDI KASUS PT.GAJAH TUNGGAL Tbk)

Age Estri Budiarti

ABSTRAK

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh likuiditas dengan menggunakan current ratio, leverage dengan menggunakan debt ratio dan profitabilitas dengan menggunakan GPM (Gross Profit Margin) dan NPM (Net Profit Margin) terhadap laba yang dimiliki oleh PT.Gajah Tunggal Tbk. selama periode 1996-2007.Pengujian hipotesis ini dapat menggunakan analisis regresi linier berganda, Uji F, dan Uji t.Hasil dari penelitian ini adalah bahwa likuiditas, leverage dan profitabilitas secara bersama-sama memiliki pengaruh terhadap laba sedangkan yang memiliki pengaruh terhadap laba yang diperoleh PT.Gajah Tunggal Tbk. selama periode 1996-2007 hanyalah profitabilitas dengan menggunakan rasio NPM (Net Profit Margin).

Kata kunci : laporan keuangan, likuiditas, leverage, dan laba


ANALISIS KINERJA KEUANGAN BANK PEMERINTAH DAN BANK UMUM SWASTA NASIONAL

Widya Yani

ABSTRACT

Today the national banking industry has achieved significant progress. The main function of bank to facilitate banking and finance activities-activities associated with the provision of goods and services for the community. This study aims to analyze the performance of the Bank and the Government of National Private Banks for the years 2004-2008 and analyze the performance differences between Government owned and Banks Private Banks National views of non performing loans, capital adequacy ratio, liquidity, and profitability.The data used in this study is the government bank’s financial statements (Persero and BPD) and national private commercial banks (foreign exchange and non exchange) from 2004 to 2008. The method of analysis used in this research is independent sample t-test. Results of the study showed that there were an fluctuations in non performing loans ratio (NPL), LDR, BOPO, and a decrease in CAR, NIM and ROA. Only NIM and BOPO of Government owned and Private Banks National were significantly different, while the NPL, CAR, LDR and ROA government banks and national private banks there is no difference significant. Performance between government banks and private national banks should be optimized by increasing the benefits that have been owned by the respective-respective bank.

Keywords: Bank, NPL, CAR, LDR, BOPO, NIM, ROA


ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, KOMPOSISI BOC IDEPENDENT, KOMPOSISI SAHAM PUBLIK DAN UKURAN PERUSAHAAN TERHADAP DISCLOSURE INDEX

Westi Meda Prapessi

ABSTRAK

Perkembangan dunia usaha yang semakin pesat dewasa ini telah banyak merubah iklim usaha di Indonesia. Seiring dengan perkembangan perekonomian tersebut, saat ini tumbuh beragam perusahaan baru yang bergerak diberbagai bidang. Sehingga, persaingan diantara perusahaan semakin ketat. Untuk mengikuti perkembangan bisnis yang semakin kompleks diperlukan keseimbangan informasi yang sesuai dan memadai. Perusahaan dituntut untuk lebih transparan dalam mengungkapkan informasi perusahaannya. Penulisan ini bertujuan untuk mengetahui pengaruh good corporate governance, komposisi BOC idependent, saham publik, dan ukuran perusahaan terhadap pengungkapan informasi (disclosure index). Metode pengambilan sampel dengan purposive sampling method dimana dari 50 perusahaan dari hasil pemeringkatan IICG 47 diantaranya memenuhi syarat dan 3 lainya gugur karena laporan tahunan tidak disampaikan secara kontinyu. Berdasarkan hasil terhadap hipotesis pertama penelitian menunjukan bahwa secara parsial good corporate governance, komposisi saham publik, dan ukuran perusahaan berpengaruh terhadap disclosure index sedangkan komposisi BOC idependent tidak berpengaruh terhadap disclosure index. Pada pengujian hipotesis yang kedua menunjukan bahwa secara simultan good corporate governance, komposisi saham publik, dan ukuran perusahaan berpengaruh terhadap disclosure index.

Kata kunci : disclosure index, good corporate governance, BOC idependent, saham publik, ukuran perusahaan


BANKRUPTCY ANALYSIS AND PREDICTION OF CORPORATE MANUFACTURING IN INDONESIAN;CASE STUDY ON THE 35 ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE

Mega Roito Sihombing

ABSTRACT

The purpose of this research is to determine how the Altman Z-Score can predict the potential bankruptcy of the company, how the statistics method can be used to identify the Company’s ability to influence the components and value of the Company’s Altman Z-Score and how is predictive grouping of healthy companies and could potentially bankrupt known by discriminant methods. Method of Prof. Edward I. Altman is a method used in predicting the occurrence of bankruptcy on the company, which consists of five variables on the ratio of research will be reduced to two components. The first component is called the Company Capabilities, consisting of Working Capital to Total Assets Ratio, Retained Earning to Total Assets Ratio, Earning Before Interest and Taxes to Total Assets Ratio. The second component is called the value of the Company, consisting of Market Value of Equity to Book Value of Total Liabilities Ratio, Sales to Total Assets Ratio. The conclusion of this research is Altman’s Z-Score can predict the potential bankruptcy of the company, where 35 companies from 12 companies have located in the category of healthy companies, 10 companies are in the position of gray areas, and 13 companies are on the potential conditions for bankruptcy. The results of this study also shows the influence between the ability of the Company and the Company Value with the Altman Z-Score and discriminant method can predict a healthy firms and firms that have the potential to bankrupt a number of model prediction accuracy is 85.7%.

Keywords: method of Altman z-score, potential bankruptcy, bankruptcy prediction