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Abstrak :
Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris pengaruh volatilitas arus kas, besaran aktual, volatilitas penjualan, tingkat hutang, dan siklus operasi terhadap persistensi laba. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEl) selama periode 2001-2006. Total sampe/141 perusahaan. Data dikumpulkan dengan menggunakan metode purposive sampling. Analisis penelitian ini menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa volatilitas arus kas, besaran akrua/, volatilitas penjualan, tingkat hutang berpengaruh signifikan terhadap persistensi laba, tetapi siklus operasi tidak memiliki pengaruh yang signifikan terhadap persistensi laba.

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Abstract
This research is aimed to examine and .find out empirical evidence of the influence of cash flow volatility, magnitude of accrual, sales volatility, leverage, and operating cycle on earnings persistence. Samples used in this research are manufacturing companies listed in Indonesia Stock Exchange (BEl) during period 2001-2006. Total samples are 141 companies. The data are collected using purposive sampling method. The analysis of this research employs multiple regression. Results show that cash flow volatility, magnitude of accrual, sales volatility, leverage have significant effect on earnings persistence, but operating cycle donot hqve significant effect on earnings persistence.

Abstrak :
Penelitian ini bertujuan untuk menguji hubungan diversifikasi pendapatan dan diversifikasi internasional terhadap risiko bank. Objek penelitian adalah 38 bank umum di Indonesia sejak 2012 hingga 2017. Metode analisis data yang digunakan adalah uji regresi. Hasil penelitian menunjukkan bahwa diversifikasi pendapatan memiliki pengaruh positif terhadap risiko bank sementara diversifikasi internasional tidak terbukti berpengaruh terhadap risiko bank. Implikasi penelitian ini adalah bank seharusnya tetap berhati-hati dalam melakukan upaya diversifikasi pendapatan dan mengelola risiko bank dari aktivitas tersebut. Regulator juga perlu meningkatkan perannya dalam mengawasi aktivitas diversifikasi pendapatan. Terkait diversifikasi internasional, meskipun tidak terbukti berpengaruh terhadap risiko bank namun manajemen bank sebaiknya tetap memperhatikan faktor-faktor risiko yang dihadapi saat menjalankan bisnis di luar negeri. ......This study purposes to examine the relationship revenue diversification and international diversification toward bank risk. This study uses 38 banks that operate in Indonesia from 2012 to 2017. Analysis method in this study is regression test. The results indicate that revenue diversification has positive effect on bank risk while international diversification does not have effect on bank risk. Therefore, banks should remain cautious in making efforts to diversify revenue and manage bank risk from these activities. Regulator also needs to establish clear regulation in revenue diversification activities. Although this study can not prove the relationship between intenational diversification and bank risk, but banks should pay attention toward faced risk factors related business activites in abroad.

Abstrak :
Penelitian ini bertujuan untuk melihat pengaruh diversifikasi terhadap manajemen laba akrual dan riil. Objek penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia selama 2008-2011. Manajemen laba akrual diestimasikan dengan model Jones (1991) dan Kothari et al. (2005). Sedangkan manajemen laba riil menggunakan model Roychowdhury (2006) berbasis biaya produksi dan biaya diskresioner abnormal. Diversifikasi diukur dengan dummy segmen, indeks Herfindahl dan jumlah segmen. Hasil penelitian menunjukkan bahwa diversifikasi berhubungan negatif dengan manajemen laba akrual dan berhubungan positif dengan manajemen laba riil.

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The purpose of this research is to find the effect of diversification on accrual and real earnings management. This research is held in non-financial companies listed in Indonesian Stock Exchange for period 2008-2011. Accrual earnings management is estimated by Jones (1991) and Kothari et al. (2005) model. Moreover, real earnings management is estimated by Roychowdhury (2006) model based on abnormal production cost and discretionary expenses. Diversification is measured by dummy segment, Herfindahl index and number of segment. The result shows negative relationship between diversification and accrual earnings management. While, the positive relationship exists between diversification and real earnings management.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk menganalisis komparasi kinerja Reksa Dana Pendapatan Tetap Tahun 2015 dan 2016. Berdasarkan dari komparasi menggunakan metode Sharpe dan Treynor, ditemukan hasil bahwa kinerja pada tahun 2015 dengan 2016 terdapat perbedaan yang siginifikan yaitu mengalami peningkatan. Berdasarkan komparasi menggunakan metode Jensen, ditemukan hasil bahwa kinerja pada tahun 2015 dan 2016 terdapat perbedaan tetapi tidak mengalami peningkatan kinerja. Berdasarkan komparasi dengan patokan kinerja pasar ditemukan hasil bahwa kinerja pada tahun 2015 lebih baik daripada 2016. Adapun Reksa Dana Pendapatan Tetap yang terbaik untuk direkomendasikan sebagai investasi antara lain MRS Bond Kresna, Dana Pasti, dan Pendapatan Tetap Abadi 2.

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ABSTRACT
This study aims to analyze the comparative performance of Fixed Income Funds of the Year 2015 and 2016. Based on comparisons using the method of Sharpe and Treynor, found the results that the performance in 2015 with 2016 there is a significant difference that is experiencing an increase. Based on comparisons using the Jensen method, found results that the performance in 2015 and 2016 there is a difference but no improvement in performance. Based on the comparison with the benchmark of market performance found results that the performance in 2015 is better than 2016. The best fixed income mutual fund to be recommended as an investment include MRS Bond Kresna, Dana Pasti, and Pendapatan Tetap Abadi 2.

Abstrak :
An up-to-date look at the most important issues surrounding fixed income securitiesFixed-income securities traditionally promised fixed cash flows (like bonds), but with recent innovations in this field, including products for which the promised cash flows depend on the level of interest rates, a new understanding of this subject is needed. That's why Bruce Tuckman and Angel Serrat have returned to create the Third Edition of Fixed Income Securities. Considered the go-to-guide for information on fixed income securities, this latest edition covers the most advanced thinking in the field and comprehensively shows how to value the complete universe of fixed income securities. Included are all the latest fixed income securities valuation models and techniques, as well as expert insights on their applications in real-world situations. The Third Edition also contains two new chapters dedicated to foreign exchange markets and corporate bonds, and credit-default swaps. Reflects the most current thinking on valuation and modeling of fixed income securities Includes examples, applications, and case studies to illustrate the practical uses of difficult concepts Follows a modern approach to fixed income application and risk control A companion Workbook is also available so you can hone your skills and test the knowledge you've gained from the actual text Fixed Income Securities, Third Edition approaches a theoretically demanding field from the working professional's point of view. From swaps and options to spreads of spreads and basis trades, this hands-on guide goes straight to the heart of fixed income knowledge and provides a template for trading and investing in the twenty-first-century marketplace"--Provided by publisher