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Menampilkan 11–18 dari 18 artikel
ANALISIS PERATAAN LABA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 4
, No 2
(2009)
The objective of this research is to examine factors that influencing income smoothing practice in manufacturing companies listed at Indonesian Stock Exchange (IDX). The factors being examined were size, profitability, financial leverage, net profit margin and variance of stock value. Eckel’s Index (1981) was used to determine the incidence of income smoothingpractice with net profit after tax as the object of income smoothing.The sample of this research selected by purposive judgement sampling....
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KESUKSESAN SISTEM TEKNOLOGI INFORMASI PADA E-COMMERCE
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 3
, No 2
(2008)
E-commerce is using computer for facilitate all of operational enterprise. A lot of operational enterprise have attribute to internal finance, human resources, information service, and marketing. Others operation included company relation with all of eight circle element. What is the most hoped from information technology system application in e-commerce? If this question inquired to organizations who application information technology system, they will answer the most important is that informat...
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PENGARUH ASYMETRI INFORMASI, MANAJEMEN LABA DAN INDIKATOR MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PUBLIK DI INDONESIA
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 3
, No 1
(2008)
The early perspective corporate governance comes from agency theory. In the model of agency theory, principal is ownership of the company who give their right to agent. The conflict of interest between principal and agent could be happen because existence of dissociation between ownership and management of company. The corporate governance appears to minimize that conflict and to control they behaviour. The aim of this research is to find out empirical evidence about the influence of corporate g...
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ANALISIS PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Pada Perusahaan Yang Terdaftar di Bursa Efek Jakarta)
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 2
, No 2
(2007)
Orientation displacement in business causes more width space of company social responsibility. Company isn't only give responsibility to creditor, investor and government, but also to others like public community and employee.This study had goals to analyze the effect of responsibility report in company financial statement with financial performance of go public companies in Jakarta Stock Exchange. Social responsibility report had four themes. There is energy and environment, employee, product a...
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ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 2
, No 1
(2007)
Accountant ethics have discused in peoples. Ethics consists of moral principles and standard of conduct. In general use the word ethics relates to the philosophy of human conduct and principles of human morality and duty. Professional ethics include standards of behaviour for a professionalperson that are designed for both practical and idealistic purposes. The deliquency of accountant profesional ethics codes at company have a lot of number, so it is need more power to obey that codes. If there...
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ANALISIS HUBUNGAN INFORMASI COSTVOLUMEPROFIT (CVP) DAN INFORMASI REALISASI ANGGARAN TAHUN LALU UNTUK PENILAIAN EFEKTIFITAS PERENCANAAN USAHA (STUDI KASUS KOPERASI SIMPAN PINJAM DI KOTAMADIASEMARANG)
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 2
, No 1
(2007)
This study has objective, first, to investigate how koperasi simpan pinjam in Kotamadia Semarang make its business planning with CostVolumeProfit(CVP) information and realization on budget last year information. Second, to observe the effect of CVP and realization of budget last year information with business planning efectivity in koperasi simpan pinjam KotamadiaSemarang. Sample in this study are 13 kospin that have been listed in Dinas Koperasi Usaha Kecil Menengah Kota Semarang until April 20...
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HUBUNGAN CVP (COST VOLUME PROFIT) DAN ANGGARAN DALAM PERENCANAAN USAHA
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 1
, No 2
(2006)
Company is one of economic support in a country. That's company's urgent role for economic development, so that needs open and rational management. Company management needs atool for planning, controlling and decisions making. Cost Volume Profit is a tool for planning and budged canmake more sure sales, production, cost and earning or lose forecast. So that can improve financial statement validity. Cost volume Profit analysis in useful in the very early stageof planing. Cost volume profit (CVP)...
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PERBEDAAN ANTARA SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY PADA PERUSAHAAN PUBLIK DI BURSA EFEK JAKARTA
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 1
, No 1
(2006)
Right issue is once of corporate action in Stock Exchange. This nnouncement is very important for investor to make decision for invesment in public companies.This study aimed to examines the difference Abnormal return mean and Trading Volume Activity mean, before and after righ issue event. Samples in this study are public companies that list in Jakarta Stock Exchange within 2000 – 2003. This research uses 25 public companies which was representatif sampel. With signifikan level 0.05, this resea...
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