Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas terhadap nilai perusahaan, serta mengetahui apakah pengaruh tersebut dimediasi oleh relevansi nilai informasi akuntansi, kesempatan investasi dan kebijakan dividen. Desain penelitian bersifat kausalitas dengan teknik purposive sampling pada perusahaan indeks kompas 100 yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Teknik analisis yang digunakan adalah Path Analysis dengan bantuan SPSS.Hasil penelitian Profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen dan nilai perusahaan, Profitabilitas berpengaruh positif tidak signifikan terhadap relevansi nilai informasi akuntansi, Profitabilitas berpengaruh negatif tidak signifikan terhadap kesempatan investasi, Relevansi nilai informasi akuntansi berpengaruh negatif tidak signifikan terhadap nilai perusahaan, Kesempatan investasi dan kebijakan dividen berpengaruh positif tidak signifikan terhadap nilai perusahaan, Relevansi nilai informasi akuntansi, kesempatan investasi dan kebijakan dividen tidak mampu memediasi pengaruh profitabilitas terhadap nilai perusahaan. Kata Kunci : Profitabilitas, relevansi nilai informasi akuntansi, kesempatan investasi, kebijakan dividen dan nilai perusahaan

This research is to know and analyze the influence of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan To Deposit Ratio (LDR), Return On Asset (ROA), And Net Interest Margin (NIM) On Growth Income. the design of the study is causal with the unit of analysis is the company's adage of the samples taken by purposive sampling technique on the population of banking companies listed on the BEI in 2011-2015. The analysis technique used is multiple linear regression with the help of SPSS 22.0 and hypothesis test using t test. The results showed that partially CAR and LDR affect the profit growth. while NPL, ROA, and NIM have no effect on profit growth. CAR, LDR, NPL, ROA and NIM variables are simultaneously influential to profit growth. Keyword : Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan To Deposit Ratio (LDR), Return On Asset (ROA), And Net Interest Margin (NIM) On Growth Income

The purpose of this study is to examine and analyze the influence of internalfactors such as profitability, liquidity, solvency, cash flow and corporate growth ongoing concern audit opinion. The research design is causality with the unit ofanalysis is the company of the samples taken by purposive sampling technique on thepopulation of manufacturing companies listed on the BEI year 2013-2016. Analyticaltechnique used is logistic. The results showed that simultaneously the independentvariables have an effect on the dependent variable, whereas the partial variable ofsolvency and cash flow have an effect on going concern audit opinion, andprofitability, liquidity, and company growth variables have no effect on goingconcern audit opinion.Keywords: Audit Opinion Going concern, profitability, solvency, liquidity, and cashflow

Abstract:This study aimed to analyze the influence of profitability on the company's value, and determine whether this influence intervenes the value relevance of accounting information, investment opportunities and dividend policy, assuming that investors act rationally so that the fundamental aspects of the financial statements become major factor in the shares investment decision. The contribution of this research is to provide input to the management about the importance of maintaining and improving performance in order to give satisfaction to investors and provide expectations for the return on investment which can ultimately increase the company's value. This study design is causality with the unit of analysis is the samples taken by purposive sampling technique on a population of listed companies on the IDX Kompas 100 index from 2011 -2014. The analysis technique used is Path Analysis. The results from this study are: 1. Profitability has significant and positive influence on the company's value; 2. Profitability has no significant and positive influence on the value relevance of accounting information; 3. Profitability has negative and significant influence on investment opportunities; 4. Profitability has significant and positive influence on the dividend policy; 5. The value relevance of accounting information has significant and negative influence on the company's value; 6. The investment opportunities have no significant and positive influence on company's value; 7. Dividend policy has no significant and positive influence on company's value; 8. The value relevance of accounting information, investment opportunities and dividend policy have not been able to mediate the influence of profitability on company's value.Keywords: Profitability, value relevance of accounting information, investment opportunities, dividend policy, the company's value. PREFACEScott (2009) says the concept of value relevance of accounting information explains how the investors would reach on the announcement of the accounting information contained in the financial statements. The investors' reaction will prove that the accounting information is very important in the investment decision consideration process.The faster and more actual investors get the information, the market will be more active, as reflected in the stock trading activity. Thus, stock market will be more efficient (Collinset al,1997; Gjerdeet al,2011;Thinggaard and Damkier, 2008;Ayuningtyas and Kurnia, 2013).The motivation of this study are, first, to re-examine the factors used by previous research that ended in contradictory result (research gap) on the influence of profitability, of accounting information value relevance, investment policy and dividend policy on

Tujuan penelitian membandingkan kinerja keuangan perbankan syariah dengan perbankan konvensional. Kinerja keuangan yang digunakan yaitu rasio CAR, ROA, NIM, BOPO dan LDR. Desain penelitian bersifat deskriptif kuantitatif dengan unit analisisnya rasio keuangan. Populasi yang digunakan yaitu perbankan syari’ah dan konvensional terdaftar di Bank Indonesia. Metode pengambilan sampel yaitu purposive sampling, dan diperoleh 4 bank syariah dan 4 bank konvensional. Teknik analisis data yaitu analisis statistik deskriptif dan untuk menjawab hipotesis yang diajukan menggunakan Independent sample t-test. Hasil penelitian menemukan bahwa terdapat perbedaan kinerja keuangan bank syariah dan bank konvensional dengan menggunakan rasio ROA, NIM, dan BOPO. Sedangkan rasio CAR dan LDR tidak memiliki perbedaan. Ditinjau dari rasio keuangan, kinerja perbankan konvensional lebih baik jika dibandingkan dengan kinerja keuangan perbankan syari’ah. Implikasi penelitian membuktikan bahwa perbankan konvensional lebih diminati oleh masrakat jika dibandingkan dengan perbankan syari’ah,hal ini dapat dilihat dari nilai pembiayaan dan transaksi keuangan yang lebih didominasi oleh bank konvensional.