Garuda - Garba Rujukan Digital

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING Koeshardjono, R. Hery; Priantono, Seger; Amani, Tatik
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

The purpose of this study is to partially prove the influence of CSR, Company Size, Leverage, Profitability to Company Value with managerial ownership and independent commissioners as a Moderating variable. While the specific targets to be achieved are; to prove that managerial ownership and independent commissioner variables greatly influence or weaken the relationship of CSR Variables, Company Size, Leverage, Profitability to Company Value. This research is categorized into descriptive research using quantitative methods that are causality. Whereas the method that will be used in achieving the goal by using some descriptive statistical analysis techniques with the classic assumption test tool, besides that hypothesis testing consists of; coefficient determinant test (R2), partial significance test (t test) and calculation of Moderated Regression Analysis (MRA) with SPSS.The population used in this study is a coal mining company that is on the Indonesia Stock Exchange (IDX) during the 2014-2018 period with sampling according to predetermined criteria.The results of the research partially that CSR, Company Size, and Profitability do not significantly influence the Company Value, but Leverage significantly influence the Company Value. Likewise, the Moderating Variable analysis with the MRA interaction test method shows that partially Managerial Ownership and Independent Commissioner variables can strengthen the relationship between CSR, Company Size, Leverage and Profitability to Company Value.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING R. Hery Koeshardjono; Seger Priantono; Tatik Amani
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i2.2661

The purpose of this study is to partially prove the influence of CSR, Company Size, Leverage, Profitability to Company Value with managerial ownership and independent commissioners as a Moderating variable. While the specific targets to be achieved are; to prove that managerial ownership and independent commissioner variables greatly influence or weaken the relationship of CSR Variables, Company Size, Leverage, Profitability to Company Value. This research is categorized into descriptive research using quantitative methods that are causality. Whereas the method that will be used in achieving the goal by using some descriptive statistical analysis techniques with the classic assumption test tool, besides that hypothesis testing consists of; coefficient determinant test (R2), partial significance test (t test) and calculation of Moderated Regression Analysis (MRA) with SPSS.The population used in this study is a coal mining company that is on the Indonesia Stock Exchange (IDX) during the 2014-2018 period with sampling according to predetermined criteria.The results of the research partially that CSR, Company Size, and Profitability do not significantly influence the Company Value, but Leverage significantly influence the Company Value. Likewise, the Moderating Variable analysis with the MRA interaction test method shows that partially Managerial Ownership and Independent Commissioner variables can strengthen the relationship between CSR, Company Size, Leverage and Profitability to Company Value.

Analisis Komparatif Model Altman Z-Score, Springate, Zmijewski Sebagai Alat Ukur Potensi Kebangkrutan Joni Hendra; Tatik Amani
RELASI : JURNAL EKONOMI Vol 16 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v16i2.369

The study was conducted with the aim to determine the effective measurement of bankruptcy by comparing the Altman (Z-Score), Springate, and Zmijewski methods in the Consumer Goods Industry listed on the Indonesia Stock Exchange (IDX) in 2016 -2018. This type of research is quantitative, with the variable bankruptcy, Altman (Z-Score), Springate, and Zmijewski. This type of research is quantitative, with the variable bankruptcy, Altman (Z-Score), Springate, and Zmijewski. The population of this study is the Consumer Goods Industry sub-sector food and beverages with sample selection using purposive sampling so that eleven companies are obtained that meet the sample criteria.The results showed that the calculation results from the Altman Z-Score method were supported by the Springate method because most of them showed relatively similar results. As for the Zmijewski method, the calculation results tend to be different from the other two methods. This can be seen from all companies that are in a safe condition, while the Altman and Springate methods, there is one company that has been declared bankrupt for three periods, namely PT Tri Banyan Tirta Tbk. Keywords:Altman, Springate, Zmijewski, Bankruptcy

Fasilitas dan Lingkungan Kerja Layanan Kesehatan Terhadap Kepuasan pelanggan Hermanto Hermanto; Tatik Amani; Elok Dwi Vidyastutik; Tedy Herlambang
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 9 No. 2 (2019): September 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v9i2.461

Service organizations are required to always optimize the resources to be managed in order to increase customer satisfaction, this study intends to analyze the effect of facilities (direct facilities and supporting facilities) health services and work environment (direct work environment and working environment conditions or weather) health services on customer satisfaction. Retrieval of data with a survey method of 500 respondents of health service users at the Community Health Center in Probolinggo District, with quantitative data methods were analyzed by t test in regression. The results of the study have shown that direct work facilities and supporting facilities as well as the direct work environment of health services have made a positive contribution to customer satisfaction, while the work environment related to environmental conditions or weather as measured by indicators of noise, air pollution, and lighting at the service has not yet fully contributed to customer satisfaction, so the work environment related to weather conditions needs to get attention or solutions to improve services to meet customer satisfaction, and this needs to pay attention to the location of the Community Health Center services in Probolinggo Regency, which is close to the highway.

Potential Causes Of Poverty In The City Of Probolinggo Tatik Amani; Yekti Rahajeng; Hermanto Hermanto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v10i2.598

Poverty is a situation where humans cannot achieve their basic requirements. This has become a standard problem experienced by every country. The research object aims to find the potential causes of poverty in the Probolinggo by examining the effect of the potential for education, unemployment, and inflation simultaneously, partially and dominantly, on poverty. The study used a quantitative method of causal relationships, 391 RTM respondents with cluster sampling technique sampling. The data analysis method used a validity test, reliability test, classical assumption test, multiple linear regression analysis, and determination coefficient analysis. The conclusion from the hypothesis testing in this research is the variables of education, unemployment, and inflation have a significant and partial effect on poverty in Probolinggo City, while the most dominant potential effect on poverty is education. The result of the determination coefficient analysis is 71.9%. The causes of poverty in the city of Probolinggo are education, unemployment, and inflation. From the research results, the local government should continue to motivate and make people aware of the importance of education, improve skills as a means of overcoming unemployment, increase economic growth so the inflation can be suppressed, and the problem of poverty is resolved.

Penerapan SAK-EMKM Sebagai Dasar Penyusunan Laporan Keuangan UMKM: (Studi Kasus di UD Dua Putri Solehah Probolinggo) Tatik Amani
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 2 (2018): Juli 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v2i2.266

Pembangunan ekonomi yang terus dilaksanakan oleh pemerintah Indonesia bertujuan untuk meningkatkan kesejahteraan rakyat. Salah satu usahanya adalah dengan pembinaan dan menumbuhkembangkan baik usaha mikro, usaha kecil maupun menengah atau UMKM. Penelitian ini bertujuan menerapkan SAK EMKM sebagai dasar penyusunan Laporan Keuangan pada UMKM UD Dua Putri Solehah Probolinggo. Penelitian menggunakan pendekatan penelitian kuantitatif dengan perhitungan matematis memakai rumusan sesuai SAK EMKM. Hasil penelitian pada UMKM UD Dua Putri Solehah menunjukkan bahwa Laporan Keuangan belum disusun seperti standard yang ditetapkan SAK EMKM. Sesuai aturan setiap entitas UMKM diwajibkan menyajikan sebuah Laporan Keuangan seperti standar dan kaidah SAK EMKM yang berlaku mulai 1 Januari 2018. Laporan ini sebagai dasar untuk mengambil keputusan bagi yang berkepentingan dan merupakan syarat pengajuan dana untuk memperbesar modal usaha ke perbankan. Sesuai hasil penelitian dan pembahasan maka penulis menerapkan SAK EMKM sebagai dasar penyusunan untuk menyajikan Laporan Keuangan pada UMKM UD Dua Putri Solehah Probolinggo sesuai standar dan kaidah SAK EMKM yang berlaku. Laporan Keuangan yang peneliti susun yaitu Laporan Posisi Keuangan, Laba Rugi & Catatan Atas Laporan Keuangan.

Pengaruh Kinerja Keuangan, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Farmasi yang Terdaftar pada BEI Tahun 2013-2017 Diana Susilowati; H M Saiful Bahri; Elok Dwi Vidiyastutik; Tatik Amani
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v3i2.444

Return On Assets (ROA), Debt to Equity Ratio (DER) and Total Assets on Corporate Values in Registered Pharmaceutical Companies in the Year 2013-2017. Firm value is an assessment or view of a company that is often assumed to be the value of shares so that the company seeks to max. the value of shares to increase the firm value. This research aims to find proof of the effect of Financial Performance (ROA), Capital Structure (DER) and Company Size (Total Assets) on firm value (PBV). This study uses a sample of pharmaceutical companies listed on the Indonesian Stock Exchange in 2013-2017 with a total of 7 companies, using the purposive sampling method. The results showed with a significance level of α = 0.05, it was found that financial performance, capital structure, and company size simultaneously had an effect on the firm value with Fount ˃ Ftable, financial performance variables and capital structure partially had a sig. effect on firm value with count ˃ t table, firm size partially doesn’t have an influence on the firm value. The capital structure variable that has the most dominant influence on firm value, is indicated by the value of Standardized Coefficients Beta 0.897 with count (4.422) greater than the other.

THE EFFECT OF NET PROFIT, OPERATING CASH FLOW AND COMPANY SIZE ON STOCK RETURN COMPANIES LISTED IN LQ45 STOCK INDEX 2018-2020 Tatik Amani; Hery Koeshardjono; Noviana Aliyanty
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i2.34925

This study aims to analyze the effect of net profit, operating cash flow, and company size on stock returns in companies listed on the LQ45 index in 2018-2020. The method in this study uses a quantitative method with an associative approach. The independent variables in this study are net profit, operating cash flow, and firm size, while the dependent variable is stock returns. The population in this study uses 45 companies listed on the LQ45 index. Sample selection using purposive method with certain criteria, obtained 31 companies that meet the requirements. The data analysis method used is multiple linear regression with data processing using the SPSS version 23.0 application. The results showed that partially operating cash flow had a significant effect on stock returns, while net profit and firm size have no significant effect on stock returns. Simultaneously the independent variables, namely net profit, operating cash flow, and firm size have a significant effect on stock returns. While the variable that has the most dominant influence on stock returns is operating cash flow.Keywords: Firm Size, Net Profit, Operating Cash Flow, Stock Return ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh laba bersih, arus kas operasi serta ukuran perusahaan terhadap return saham pada perusahaan indeks LQ45 tahun 2018 hingga 2020. Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan asosiatif kuantitatif. Variabel bebas dalam penelitian ini adalah laba bersih, arus kas operasi, dan ukuran perusahaan, sedangkan variabel terikatnya adalah return saham. Populasi menggunakan 45 perusahaan. Pemilihan sampel menggunakan metode purposive dengan kriteria tertentu diperoleh 31 perusahaan yang memenuhi persyaratan. Metode analisis data menggunakan regresi linier berganda dengan pengolahan data menggunakan aplikasi SPSS versi 23,0. Hasil penelitian menunjukkan bahwa arus kas operasi secara parsial berpengaruh signifikan, sedangkan laba bersih dan ukuran perusahaan tidak berpengaruh signifikan terhadap return saham. Secara simultan variabel independen yaitu laba bersih, arus kas operasi, dan ukuran perusahaan berpengaruh signifikan terhadap return saham. Sedangkan variabel yang paling dominan pengaruhnya terhadap return saham adalah arus kas operasi. Kata Kunci: Arus Kas Operasi, Laba Bersih, Pengembalian Saham, Ukuran Perusahaan

PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI TERHADAP KINERJA MANAJERIAL INSPEKTORAT KABUPATEN PROBOLINGGO Tatik Amani; Joni Hendra; Kholili Arsat Sukaji; Nurul Izzah
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 1 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i1.13561

Abstract : The aim of the research is to test and provide empirical evidence to what extent budgetary participation, organizational commitment and motivation affect the managerial performance of the inspectorate in Probolinggo Regency. Data collection used a questionnaire to all employees at the Inspectorate Office in Probolinggo Regency. The population and sample in this study used saturated sampling with a total of 37 respondents, namely all employees of class II, III and IV whose grouping consisted of two types, namely the male category and the female category. The research method is quantitative with data analysis using statistical procedures with validity, reliability, classical assumptions, multiple linear regression, coefficient of determination using SPSS aplication. The results of hypothesis testing of the independent variables, namely X1 (budget participation), X2 (organizational commitment) and X3 (motivation) in this study partially and simultaneously affect the dependent variable, namely variable Y (managerial performance) found in the Inspectorate of Probolinggo Regency with the result of determination is 67.2% independent variable. The test results indicate that there is a significant effect of the three independent variables on the dependent variable so that the Inspectorate Office in Probolinggo Regency should pay more attention to these variables in order to improve managerial performance and achieve organizational goals according to what has been set. Acknowledgments to all employees both class I, group II and group III who have helped and become respondents in this study. Keywords: Budget Participation, Organizational Commitment, Motivation and Managerial Performance. Abstrak : Tujuan penelitian yaitu menguji dan memberikan bukti empiris sampai dimana pengaruh persepsi anggaran, komitmen organisasi serta motivasi terhadap kinerja manajerial inspektorat di Kabupaten Probolinggo. Pengumpulan data menggunakan kuesioner kepada seluruh pegawai pada Kantor Inspektorat di Kabupaten Probolinggo. Populasi dan sampel dalam penelitian ini menggunakan sampling jenuh dengan jumlah responden 37 yaitu seluruh pegawai golongan II, III dan IV yang pengelompokannya terdiri dari dua jenis yaitu kategori laki-laki dan kategori perempuan. Metode penelitian yaitu kuantitatif dengan analisis data menggunakan prosedur statistik dengan uji validitas, reliabilitas, asumsi klasik, regresi linier berganda, koefisien determinasi dengan menggunakan aolikasi SPSS. Hasil uji hipotesis dari variabel bebas yaitu X1 (partisipasi anggaran), X2 (komitmen organiasi) dan X3 (motivasi) dalam penelitian ini berpengaruh secara parsial dan simultan terhadap variabel ikatan yaitu variabel Y (kinerja manajerial) yang terdapat di Inspektorat Kabupaten Probolinggo dengan hasil determinasi adalah 67,2% variabel bebas. Pada hasil uji tersebut menunjukkan adanya pengaruh ketiga variabel bebas signifikan terhadap variabel terikat sehingga sebaiknya Kantor Inspektorat di Kabupaten Probolinggo lebih memperhatikan variabel tersebut agar meningkatkan kinerja manajerial dan tujuan organisasi tercapai dengan baik sesuai yang ditetapkan. Ucapan terima kasih kepada seluruh pegawai baik golongan I, golongan II dan Golongan III yang telah membantu dan menjadi responden dalam penelitian ini. Kata Kunci: Partisipasi Anggaran, Komitmen Organisasi, Motivasi dan Kinerja Manajerial.

Pengaruh Skeptisme Dan Independensi Terhadap Kualitas Audit Pada Kantor Inspektorat Kabupaten Probolinggo Syamsudin Syamsudin; Khusnik Hudzafidah; Tatik Amani
PAKETHEMAT Vol 1 No 1 (2023): JUMAD: February 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v1i1.1318

Tujuan dari penelitian ini adalah 1) Untuk mengetahui pengaruh skeptisme dan independensi secara parsial terhadap kualitas audit di Kantor Inspektorat Kabupaten Probolinggo. 2) Untuk mengetahui pengaruh skeptisme dan independensi secara simultan terhadap kualitas audit di Kantor Inspektorat Kabupaten Probolinggo. 3) Untuk mengetahui variabel manakah yang berpengaruh dominan antara skeptisme dan independensi terhadap kualitas audit di Kantor Inspektorat Kabupaten Probolinggo. Uji t menunjukan bahwa variabel skeptisme (X1) berpengaruh secara parsial terhadap kualitas audit (Y). Pengaruh inenpendensi auditor terhadap Y, artinya indenpendensi (X2) berpengaruh secara parsial terhadap kualitas audit (Y), Uji Determinasi menunjukan bahwa nilai koefisien determinasi (R2) sebesar 0,587 hal ini berarti 58,7% variabel dependen dipengaruhi oleh variabel independen. Sedangkan sisanya 41,3% dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini.

Title

Found 20 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 20 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 20 Documents
Search