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DAMPAK DEBT TO ASSETS RATIODAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS Putri, Juan Anastasia; Silitonga, Hery Pandapotan; Inrawan, Ady
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 1 (2020): Vol. 9 No. 1 2020
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.606 KB)

Abstract

the purpose of this research is to know debt to assets ratio (roa) and debt to equity ratio (der) to return on assets (roa). data analysis technique used is the classic assumption test, multiple linear regression, coefficient of determination, f test and t test. objects in the metal sub sector sector and the like which are listed on the indonesia stock exchange in 2016-2018. the results of the study can be concluded as follows: 1. the results of multiple linear regression analysis test results obtained dar has a positive effect and der has a negative effect on roa. 2. determination results of 19%, this means that the dar and der can affect the roa of 19% 3. hypothesis tests, for the f test results obtained dar and der have a significant effect on roa, and t test that the dar has a positive and insignificant effect on roa, and and the der has a negative effect and no significant roa. Keyword: DAR, DER, ROA
Reviewing the Human Capital Performance Stimulants of Private Employees in Indonesia: The Role of Job Satisfaction as a Mediator with a Quantitative Approach Silitonga, Hery Pandapotan; Inrawan, Ady; Sembiring, Lenny Dermawan; Lie, Darwin; Tanjung, Sri Rezeki Putri
Applied Quantitative Analysis Vol. 1 No. 2 (2021): December 2021
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.746

Abstract

The effectiveness of organizations and companies is correlated with human capital performance. Therefore, we require the use of human capital performance as a benchmark for organizations and companies to achieve the vision and mission together. Later, the benchmark will serve as a basis for policymaking on the future maintenance and improvement of human capital performance. This research aims to find out the stimulants that affect the human capital performance of private employees. The quantitative causality approach is used in this study to answer the formulation of research problems and research hypotheses. Next, the researcher tested the hypothesis using Structural Equation Modeling (SEM) based on a variant called Partial Least Square (PLS) and the SmartPLS version 3.0 application as a tool to analyze it. The results of this research conclude that six hypotheses that examine the direct effect of self-leadership, organizational justice, and work environment on work satisfaction obtain positive and significant results. Then self-leadership, teamwork management, and work satisfaction on human capital performance also obtained positive and significant results. In addition, the results of this research also confirm the positive and significant mediating effect of work satisfaction on the indirect impact of self-leadership, organizational justice, and work environment on human capital performance. For further research, the author recommends further researchers develop variables that are suspected to be the main predictors to encourage work satisfaction and human capital performance to provide complete recommendations regarding the development of human resource performance, especially for millennial workers. This study presents a research model related to human capital performance regarding self-leadership, teamwork management, and work satisfaction and the contribution of self-leadership, organizational justice, and work environment to work satisfaction.
Predictors Affecting Millennial Generation Work Satisfaction in Pematangsiantar City: a Quantitative Approach Inrawan, Ady; Sianipar, Ruth Tridianty; Silitonga, Hery Pandapotan; Sudirman, Acai; Dharma, Edy
Applied Quantitative Analysis Vol. 1 No. 2 (2021): December 2021
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.747

Abstract

In running the company's operations, skilled and expert human resources are needed to run it to achieve its goals effectively and efficiently. Supporting the role of skilled and expert human resources, optimal job satisfaction is needed for employees to encourage increased performance. The aim of this study is to determine the predictors that affect the job satisfaction of millennial workers in Pematangsiantar City. This research instrument used a questionnaire distributed to 120 respondents who worked in companies and banks. Next, the researcher tested the hypothesis using Structural Equation Modeling (SEM) based on a variant called Partial Least Square (PLS) and the SmartPLS version 3.0 application as a tool to analyze it. The results of this study concluded that five hypotheses were accepted, and 1 hypothesis was rejected. The rejected hypothesis is that organizational justice has no significant effect on work satisfaction. Furthermore, significant results were obtained for the effect of organizational climate, organizational commitment, reward, and work environment on work satisfaction. Then, for the effect of work satisfaction on employee performance, significant results were obtained. For further research, the author recommends researchers develop variables that are suspected to be the main predictors to encourage job satisfaction and employee performance to provide complete recommendations regarding the development of human resource performance, especially for millennial workers. The novelty of this research is in measuring the level of satisfaction of millennial workers, considering that in 2030-2040 the Indonesia will get a substantial demographic bonus. The proposed model includes elements of organizational climate, organizational commitment, reward, organizational justice, and work environment to determine how much influence it has on the level of satisfaction and its impact on performance.
IMPACT OF ADOPTION OF FINANCIAL STANDARDS AND INNOVATIONS ON SME BUSINESS PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS A MEDIATION Inrawan, Ady; Silitonga, Hery Pandapotan; Halim, Fitria; Sudirman, Acai; Lie, Darwin
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 11 No 1: Desember 2021
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v11i1.5757

Abstract

This study aims to determine the role of competitive advantage in mediating the relationship between the adoption of financial reporting standards and innovation on the business performance of SMEs in Pematangsiantar City. This study uses a research design with a quantitative approach to causality. Data collection techniques using observation, interviews, questionnaires and documentation. The sampling method used in this study is the convenience sampling method. The data analysis method used is Partial Least Square (PLS).The data analysis test tool uses the statistical software Smartpls 3.0. The results showed that innovation and competitive advantage had a significant effect on business performance, the adoption of financial reporting standards on business performance obtained an insignificant impact. Whereasthe effect of the adoption of financial reporting standards on competitive advantage obtained significant results. Furthermore, the effect of innovation on competitive advantage obtained insignificant results. Then competitive advantage can mediate the relationship between the adoption of financial reporting standards on business performance. Furthermore, the competitive advantage variable is not able to mediate the relationship between innovation and business performance.
Effect of Activities on the Value of Chemical Sub-Sector Companies Listed on the Indonesia Stock Exchange Inrawan, Ady; Eka Putri, Debi; Syahputri, Anggraini; Masyitah, Emi; Lieyadi, Gilbert
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

The study aims to evaluate two main aspects: first, to provide an overview of activities and company values among Chemical Sub-Sector companies listed on the Indonesia Stock Exchange, and second, to investigate how these activities impact the companies' values. The research design is based on library research, focusing on all Chemical Sub-Sector companies listed as of December 31, 2022. The study employs purposive sampling and combines both qualitative and quantitative descriptive analysis methods. Analytical techniques used include classical assumption tests, simple regression analysis, correlation coefficients, and hypothesis testing. The findings reveal several key points: Firstly, the average level of activity among these companies has shown a tendency to decrease, while their values have generally increased. Secondly, the simple regression analysis indicates that activity does not significantly affect company value, with a negative relationship observed. Thirdly, both the correlation coefficient and determination analysis suggest a very weak relationship between activity levels and company value. Finally, the t-test results confirm that activity has a negative and statistically insignificant impact on company value. Keywords: Activity, Company Value.
Factors Influencing Financial Reporting Integrity Moderated by Audit Quality Wati, Yenny; Inrawan, Ady; Kesuma, Indrawati Mara; Yusrizal, Yusrizal; Putri, Debi Eka
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 2024
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i1.14125

Abstract

This research aims to determine the influence of good corporate governance and intellectual capital on the financial reports' integrity. Audit quality is utilized as a moderating variable. The IDX is the secondary data source for the years 2019–2023, and the research sample consists of manufacturing enterprises. WarpPLS, which applies the Partial Least Squares (PLS) data analysis techniques, was used to conduct this research. The influence of good corporate governance and intellectual capital on the financial reports' integrity can be moderated by audit quality. The findings of this study will assist firms in identifying internal and external issues that may affect the integrity of financial reports. Current issues raised in the literature regarding the integrity of financial statements can help in evaluating financial information. Keywords: Integrity of Financial Reports; Institutional Ownership; Independent Commissioner; Intellectual Capital; Audit Quality
PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. BANK BTPN, Tbk CABANG PEMATANGSIANTAR Mahriza, Dita; Lie, Darwin; Butarbutar, Marisi; Inrawan, Ady
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 1 No 1 (2015): JUNI 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/maker.v1i1.1

Abstract

Adapun rumusan masalah penelitian ini adalah bagaimana pengaruh disiplin kerja terhadap kinerja karyawan pada PT. Bank BTPN, Tbk Cabang Pematangsiantar. Hasil analisa dari regresi adalah Ŷ = 10,111+ 1,030X artinya disiplin berpengaruh positif terhadap kinerja karyawan. Hasil nilai korelasi adalah r = 0,689 dijelaskan tinggi rendahnya kinerja karyawan dapat dijelaskan oleh disiplin sebesar 47,5%. Hipotesis penelitian  ditolak dan  diterima, artinya disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. Bank BTPN, Tbk Cabang Pematangsiantar.Adapun saran dari penelitian ini adalah meningkatkan tanggungjawab dalam mengatasi jobdesk, meningkatkan sanksi bagi yang melanggar, meningkatkan ketegasan dalam penyalahgunaan informasi, meningkatkan pemanfaatan waktu dalam pencapaian target, meningkatkan prestasi kerja dalam tugas pokok, meningkatkan penyesuaian diri pada lingkungan kerja, meningkatkan ide-ide penciptaan pada lingkungan kerja, meningkatkan pencapaian bekerja sesuai dengan tingkat kecerdasan.
PENGARUH GAYA KEMPEMIMPINAN TERHADAP KINERJA KARYAWAN PT. BANK DANAMON INDONESIA, TBK KANTOR CABANG PEMATANGSIANTAR Siregar, Muhammad Tony; Lie, Darwin; Butarbutar, Marisi; Inrawan, Ady
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 1 No 1 (2015): JUNI 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/maker.v1i1.6

Abstract

Tujuan penelitian ini adalah: 1) Untuk mengetahui gambaran gaya kepemimpinan dan kinerja karyawan PT. Bank Danamon Indonesia, Tbk Kantor Cabang Pematangsiantar. 2) Untuk mengetahui pengaruh gaya kepemimpinan terhadap kinerja karyawan pada PT. Bank Danamon Indonesia, Tbk Kantor Cabang Pematangsiantar. Penelitian ini menggunakan metode deskriptif kuantitatif dan deskriptif kualitatif. Populasi pada penelitian ini ialah Karyawan PT. Bank Danamon Indonesia, Tbk Kantor Cabang Pematangsiantar yang berjumlah 23 orang. Variabel bebas pada penelitian ini ialah gaya kepemimpinan dan kinerja karyawan sebagai variabel terikatnya. Pengumpulan data dilakukan dengan kuisioner, wawancara dan dokumentasi. Teknik analisis yang digunakan ialah regresi linier sederhana, koefisien korelasi dan determinasi, serta pengujian hipotesis dengan uji tHasil penelitian dapat disimpulkan sebagai berikut: 1) Karyawan cukup setuju dengan gaya kepemimpinan yang diterapkan dan kinerja karyawan sudah baik. 2) Hasil analisis regresi sederhana yang diperoleh = 28,225 +0,453X, artinya adanya pengaruh positif antara gaya kepemimpinan terhadap kinerja karyawan. 3) Analisis korelasi yang diperoleh nilai r = 0,778 menunjukkan adanya hubungan kuat dan positif antara gaya kepemimpinan terhadap kinerja karyawan. Melalui analisis koefisien determinasi diperoleh nilai 0,605, artinya tinggi rendahnya kinerja karyawan dapat dijelaskan oleh gaya kepemimpinan 60,5 %. 4) Terdapat pengaruh positif dan signifikan antara gaya kepemimpinan terhadap kinerja karyawan dengan thit (5,674) > ttabel (2,079), sehingga penelitian Ho ditolak Ha diterima.
PENGARUH PENGAWASAN TERHADAP KINERJA PEGAWAI PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG PEMATANGSIANTAR Sari, Nurtika; Lie, Darwin; efendi, Efendi; Inrawan, Ady
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 1 No 1 (2015): JUNI 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/maker.v1i1.7

Abstract

Tujuan penelitian ini adalah mengkaji dan menganalisis: 1) Gambaran pengawasan dan Kinerja pegawai pada Kantor Pelayanan Kekayaan Negara dan Lelang Pematangsiantar. 2) Pengaruh pengawasan dan kinerja pegawai pada Kantor Pelayanan Kekayaan Negara dan Lelang Pematangsiantar.Penelitian ini dilakukan dengan menggunakan metode deskriptif kualitatif dan deskriptif kuantitatif. Populasi pada peneliti ini adalah seluruh pegawai Kantor Pelayanan Kekayaan Negara dan Lelang Pematangsiantar yang berjumlah 28 orang dan penulis menetapkan populasi sama dengan sampel. Variabel bebas pada penelitian ini adalah pengawasan, dan variabel terikat adalah kinerja pegawai. Pengumpulan data dilakukan dengan wawancara, teknik kuesioner, dan teknik dokumentasi. Teknik analisis yang digunakan adalah regresi linier sederhana, koefisien korelasi dan determinasi dan pengujian hipotesis. Hasil penelitian dapat disimpulkan sebagai berikut: 1) Pegawai menyatakan pengawasan sangat baik dan kinerja pegawai dikategorikan sangat baik. 2) Hasil pengujian regresi adalah = 8,193 + 0,561X berarti pengawasan berpengaruh positif terhadap kinerja pegawai. 3) Nilai korelasi r = 0,708 artinya terdapat hubungan yang kuat dan positif antara Pengawasan dan Kinerja Pegawai pada Kantor Pelayanan Kekayaan Negara dan Lelang Pematangsiantar. Tinggi rendahnya kinerja pegawai dapat dijelaskan oleh pengawasan sebesar 50,1%. 4) Hipotesis Ha diterima, artinya pengawasan berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Pelayanan Kekayaan Negara dan Lelang Pematangsiantar.Untuk meningkatkan kinerja pegawai perlu penambahan pengawasan sesuai dengan kemauan pegawai, dan meningkatkan mutu kinerja pegawai.
PENGARUH KESELAMATAN DAN KESEHATAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. KARYABHAKTI MANUNGGAL CABANG PEMATANGSIANTAR Wulandari, Septia; Lie, Darwin; Siregar, Liper; Inrawan, Ady
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 1 No 1 (2015): JUNI 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/maker.v1i1.10

Abstract

Tujuan penelitian ini adalah mengkaji dan menganalisis: 1) Gambaran keselamatan dan kesehatan kerja dan kinerja karyawan PT Karyabhakti Manunggal Cabang Pematangsiantar, 2) Pengaruh variabel bebas terhadap kinerja karyawan. Penelitian ini dilakukan dengan menggunakan metode analisa deskriptif kualitatif dan analisis deskriptif kuantitatif. Adapun populasi sekaligus sampel yang digunakan penulis dalam penelitian ini adalah sebanyak 48 responden yaitu karyawan PT Karyabhakti Manunggal Cabang Pematangsiantar. Variabel bebas pada penelitian ini adalah keselamatan dan kesehatan kerja dan variabel terikat adalah kinerja karyawan.Pengumpulan data dilakukan dengan kuesioner, wawancara dan dokumentasi. Teknik analisis yang digunakan ialah regresi linear sederhana, koefisien korelasi determinasi dan uji t.Dari hasil penelitian dapat disimpulkan sebagai berikut: 1) Keselamatan dan kesehatan kerja berada pada kategori puas, kinerja karyawan pada kategori setuju. 2) Hasil pengujian regresi adalah = 9,073 + 0,550X, berarti keselamatan dan kesehatan kerja berpengaruh positif terhadap kinerja karyawan. 3) Nilai kolerasi r= 0,671 yang artinya terdapat hubungan kuat dan positif antara keselamatan dan kesehatan kerja dan kinerja karyawan pada PT Karyabhakti Manunggal Cabang Pematangsiantar. Tinggi rendahnya kinerja karyawan dapat dijelaskan oleh keselamatan dan kesehatan kerja sebesar 45,0 %, 4) Hipotesis Ha diterima, artinya keselamatan dan kesehatan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT Karyabhakti Manunggal Cabang Pematangsiantar.