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| Pengaruh CAR, NIM dan LDR terhadap ROA Pada Perusahaan Perbankan | ||
Abstrak
The objective of this research is to identify the influence of CAR, NIM, and LDR on ROA of the banking companies listed in the Indonesia Stock Exchange (ISX) over 2004-2008. Methodology in this research is the predictive combined with quantities method using Multiple Regression analysis (multiple regression). This model is a statistical analysis tool used to describe the influence of independent variables to the variables bound together (simultaneously). From the results of this research it can be concluded that the ratio of financial performance in the CAR and NIM banking company in fact has a positive and significant impact on ROA. While LDR has a significant negative impact on ROA in the banking business. (1) The higher the CAR and NIM banking, it will cause an increase in ROA in the banking company; (2) The higher the LDR banking, it will cause a decrease in ROA in the banking company. In general, the influence of these three independent variables on ROA in the banking company for 66.7% and included in the category of being. Keywords: CAR, NIM, LDR and ROA. | ||
| Penulis : TRI WIDYASTUTI, Prof.Dr. SE,MM,Ak,CA [PDF File] didownload : 103 x | ||
| AKUNTANSI BIAYA - SUATU PENDEKATAN PERHITUNGAN HARGA POKOK PRODUK DAN JASA | ||
Abstrak | ||
| Penulis : TRI WIDYASTUTI, Prof.Dr. SE,MM,Ak,CA [PDF File] didownload : 60 x | ||
| EARNING MANAGEMENT - SUATU PRAKTEK PERMAINAN ANGKA-ANGKA KEUANGAN | ||
Abstrak | ||
| Penulis : TRI WIDYASTUTI, Prof.Dr. SE,MM,Ak,CA [PDF File] didownload : 60 x | ||
| PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP LABA PERUSAHAAN | ||
Abstrak The Objectives of the research are to determine the influence of financial ratios and the company size to a company's profits. The methods or models of data analysis are used in this study is a multiple regression analysis (multiple regression). This model is a statistical tool that is used to describe the influence independent variable of dependent variable together (simultaneously).From the results of this research can be concluded that the CATA ratio, ROE ratio, and NPM in fact has a positive and significant effect on the company's profits. While leverage ratios and company size has a negative and significant effect on the company's profits. (1) if the CATA ratio, ROE ratio, and NPM became bigger so the company's profits become bigger to; (2) if the leverage ratio and company size became bigger so the company's profits become smaller. In general, the influence of the four variables those on the company's earnings amounted to 94,4% and included in the strong category. Key words: profits, financial ratios, and size of the company. | ||
| Penulis : TRI WIDYASTUTI, Prof.Dr. SE,MM,Ak,CA [PDF File] didownload : 66 x | ||
| PERSEPSI DOSEN AKUNTANSI TERHADAP KESETARAAN ANTARA PRINSIP AKUNTANSI BERLAKU UMUM (PABU) DENGAN STANDAR AKUNTANSI KEUANGAN PADA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS PANCASILA | ||
Abstrak
This research was carried out with the aim of measuring the perception of the accountancy lecturer towards PABU equality and the SAK as well as explaining the factors that affected him. The design that was used in this research was the analysis survey, that is to measure the perception of the Lecturer Accountancy of towards PABU equality and the SAK as well as explained the factors that affected him. Results of the research showed that the perception of the accountancy lecturer about PABU equality with the SAK in the Economics faculty of Pancasila University was proven to be different. The accountancy lecturer was proven did not yet understand comprehensively and truly concerning the concept of PABU. The research outcome indicate that is gotten by the accountancy lecturer who was results of education in Indonesia that had the wrong perception about the PABU. The level education experience followed the certification exam of the public’s accountant and the experience of becoming the lecture did not influence the perception of the lecturer about PABU equality against the SAK/PAI. Keyword: PABU, SAK | ||
| Penulis : TRI WIDYASTUTI, Prof.Dr. SE,MM,Ak,CA [PDF File] didownload : 60 x | ||