Garuda - Garba Rujukan Digital

PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN PADA RUMAH SAKIT JOMBANG Sukmawati, Nabila Dwi; Susilo, Dwi Ermayanti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3416

Penelitian ini dimaksudkan untuk mencari bukti empiris tentang dampak sistem pengendalian manajemen (seperti kinerja karyawan, kompensasi, komunikasi, penyelesaian konflik, komitmen, serta produk dan kebijakan pasar) terhadap kinerja keuangan di Rumah Sakit Jombang, Jawa Timur. Populasi yang diperiksa dalam studi ini adalah semua karyawan yang bekerja di departemen keuangan Rumah Sakit Jombang yang beroperasi di Jawa Timur. Sampel penelitian ini dipilih secara acak. Data dianalisis dengan menggunakan metode analisis regresi sederhana. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen memiliki pengaruh positif yang signifikan terhadap kinerja keuangan.

Pengaruh Ukuran Perusahaan, Audit Internal, Opini Audit, Ukuran KAP, Terhadap Audit Delay Pada Perusahaan Sektor Batu Bara Sugiyanti, Dedek; Sekarsari, Wida Dwi; Septilia, Nike Gadis; Susilo, Dwi Ermayanti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8238

This study aims to determine the effect of company size, internal audit, audit opinion, KAP size, on audit delay in coal sector companies listed on the Indonesia Stock Exchange (IDX). This research uses a descriptive type with a comparative causal approach, which is measured using the classic assumption test method, a method based on multiple linear regression and hypothesis testing with SPSS 26. The population in this study is 20 companies and the period used is 2019 to 2021. The sample determined based on purposive sampling method with a total sample of 60 Financial Statements. The results of the study prove that company size has a significant and negative effect on audit delay, internal audit has no significant effect on audit delay, audit opinion has a positive and significant effect on audit delay, KAP size has no significant effect on audit delay.

Pengaruh Opini Audit, Audit Tenure, Audit Switching Terhadap Audit Delay Pada Perusahaan Batu Bara Novita, Della; Waradityas, Selvi Agustin; Febrianti, Rindi Antika; Susilo, Dwi Ermayanti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8251

Audit delay is the length of time required to complete the audit report which is calculated starting from the closing date of the financial year until the date of issuance of the audited report. The purpose of this research is to find out how the influence of audit opinion, audit tenure, audit switching on audit delay in coal sector companies listed on the Indonesia Stock Exchange (IDX). The factors tested in this study are audit opinion, audit tenure, and audit switching as independent variables and audit delay as the dependent variable. The sample in this study are coal sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period, totaling 16 companies. The analysis technique of this study uses the classical assumption test, multiple linear regression equations, and hypothesis testing with SPSS 26. The results prove that audit opinion has a positive effect on audit delay, audit tenure has a negative effect on audit delay, audit switching has a negative effect on audit delay.

Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Return Saham pada Sub Sektor Otomotif Tahun 2020-2022 Makhsunnah, Cindy Eka; Susilo, Dwi Ermayanti
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5128

This research uses a quantitative research approach and aims to empirically prove the influence of profitability, liquidity and solvency on stock returns in automotive sub-sector companies listed on the Indonesia Stock Exchange. Share returns are rewards given by the company to investors for investing their funds in a company. In taking samples using purpose sampling techniques with predetermined criteria, 11 companies were obtained over 3 years so that the total sample obtained was 33 data. This research uses a multiple linear regression analysis method using multiple linear analysis tools. Profitability is proxied by Return on Assets (ROA), Liquidity is proxied by Current Ratio, and Solvency is proxied by Debt to Equity Ratio (DER). The research results prove that Profitability (ROA) has a positive effect on Stock Returns in automotive sub-sector companies listed on the Indonesia Stock Exchange, so the first hypothesis is accepted. Liquidity (Current Ratio) does not have a positive influence on stock returns. Solvency (DER) has a positive influence on stock returns. Keywords: Profitability; Liquidity; Solvency; Stock Return

Pengaruh Corporate Social Responsibility, Profitabilitas, Struktur Modal terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Peridoe Tahun 2018 - 2022 Alfiadin, Ardian; Susilo, Dwi Ermayanti; Purnomo, Herry; Muryani, Endang; Ardiansyah, Tedy; Suhartono, Edy
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6147

Company value is important because it influences the company's survival in the future. Many variables can influence company value, such as disclosure and capital structure management. Disclosure is carried out to provide information to stakeholders about the company, one of which is disclosure of Corporate Social Responsibility (CSR) which is a responsibility in terms of economic, environmental and social aspects. Capital structure management is carried out to achieve a balance between liabilities and equity so as to maximize company value. This research aims to determine the influence of Corporate Social Responsibility, Profitability and Capital Structure on Company Value in the current Covid 19 pandemic era. This research uses quantitative descriptive research. The population and sample in this study are pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The data used is secondary data from annual financial reports on the Indonesia Stock Exchange. This research uses data analysis techniques such as multiple regression analysis and SPSS as tools to process and test data. The results of this research show that partially CSR has no significant effect, ROE has a significant effect and DER has no significant effect on company value. Meanwhile, simultaneously CSR, ROE, and DER have a significant effect on company value.

The Influence of Business Risk and Corporate Governance on Share Prices with Moderating Variables Dividend Policy in Banking Companies Listed on the Indonesian Stock Exchange in 2021-2023 Sofyamitha, Rachel Nayna; Susilo, Dwi Ermayanti
Journal of Social Science Utilizing Technology Vol. 2 No. 4 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v2i4.1627

Background. Share prices reflect the performance and investors' perceptions of company prospects, including those in the banking sector. Business risk and corporate governance influence share prices, while dividend policy can strengthen or weaken this relationship. This research is important to understand these dynamics in banking companies listed on the IDX during the 2021-2023 period, considering the post-pandemic economic challenges. Purpose. This research aims to examine the influence of business risk and corporate governance on share prices with the moderating variable dividend policy in banking companies listed on the Indonesian Stock Exchange in 2021-2023. The stock market reflects investors' expectations and perceptions of company performance through share price movements. Method. This research uses a quantitative approach based on positivistic philosophy, which focuses on measuring and testing phenomena empirically. This approach emphasizes that a phenomenon is considered to exist if it can be proven through measurable data. Therefore, the analysis was carried out objectively using quantitative data. This aims to ensure the validity and accuracy of research results. This research uses data from 47 banking companies listed on the Indonesia Stock Exchange. Sample selection was carried out using a purposive sampling method based on certain criteria. As a result, 25 companies were obtained that met the criteria for further analysis. This data is the basis for evaluating the relationship between variables in the study. Results. The results of this research show that: 1) Business Risk has a negative effect on stock prices, 2) Corporate Governance has a negative effect on stock prices, 3) Business Risk has a negative effect on dividend policy, 4) Corporate Governance has a negative effect on dividend policy, 5) Dividend policy weakens the influence of business risk on share prices, and 6) Dividend Policy weakens the influence of Corporate Governance on share prices. Conclusion. Business risk and corporate governance influence stock prices, with dividend policy as a moderating variable. Good corporate governance creates transparency and supports share price stability. A consistent dividend policy provides a positive signal to investors, strengthening the relationship with share prices.

The Influence of Business Risk and Corporate Governance on Share Prices with Moderating Variables Dividend Policy in Banking Companies Listed on the Indonesian Stock Exchange in 2021-2023 Sofyamitha, Rachel Nayna; Susilo, Dwi Ermayanti
Journal of Social Science Utilizing Technology Vol. 2 No. 4 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v2i4.1627

Background. Share prices reflect the performance and investors' perceptions of company prospects, including those in the banking sector. Business risk and corporate governance influence share prices, while dividend policy can strengthen or weaken this relationship. This research is important to understand these dynamics in banking companies listed on the IDX during the 2021-2023 period, considering the post-pandemic economic challenges. Purpose. This research aims to examine the influence of business risk and corporate governance on share prices with the moderating variable dividend policy in banking companies listed on the Indonesian Stock Exchange in 2021-2023. The stock market reflects investors' expectations and perceptions of company performance through share price movements. Method. This research uses a quantitative approach based on positivistic philosophy, which focuses on measuring and testing phenomena empirically. This approach emphasizes that a phenomenon is considered to exist if it can be proven through measurable data. Therefore, the analysis was carried out objectively using quantitative data. This aims to ensure the validity and accuracy of research results. This research uses data from 47 banking companies listed on the Indonesia Stock Exchange. Sample selection was carried out using a purposive sampling method based on certain criteria. As a result, 25 companies were obtained that met the criteria for further analysis. This data is the basis for evaluating the relationship between variables in the study. Results. The results of this research show that: 1) Business Risk has a negative effect on stock prices, 2) Corporate Governance has a negative effect on stock prices, 3) Business Risk has a negative effect on dividend policy, 4) Corporate Governance has a negative effect on dividend policy, 5) Dividend policy weakens the influence of business risk on share prices, and 6) Dividend Policy weakens the influence of Corporate Governance on share prices. Conclusion. Business risk and corporate governance influence stock prices, with dividend policy as a moderating variable. Good corporate governance creates transparency and supports share price stability. A consistent dividend policy provides a positive signal to investors, strengthening the relationship with share prices.

Analisis Efektivitas Pajak Daerah dan Retribusi Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Jombang Tahun 2019-2023 Dinata, Mario Surya; Aprilia, Nazila Alidiyah; Yudhasamara, Shima Pungkas; Susilo, Dwi Ermayanti
Majalah Ilmiah "CAHAYA ILMU" Vol 6 No 1 (2024): MAJALAH ILMIAH CAHAYA ILMU
Publisher : STIA Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/mici.v6i1.407

Penelitian ini untuk mengetahui efektivitas pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Jombang, penelitian ini menggunakan penelitian deskriptif kuantitatif yang menyajikan hasil tentang realisasi penerimaan pajak daerah dan retribusi daerah, potensi pajak daerah dan retribusi daerah, dan total Pendapatan Asli Daerah (PAD) dari tahun ke tahun. Untuk menghitung realisasi penerimaan pajak daerah dan retribusi daerah dihitung dengan cara menjumlahkan penerimaan dari pajak daerah dan retribusi daerah sesuai klasifikasinya tiap tahun yang datanya didapat dari website resmi Badan Pendapatan Daerah (Bapenda) Kabupaten Jombang. Adapun variabel yang digunakan yaitu: efektivitas pajak daerah; efektivitas retribusi; dan Pendapatan Asli Daerah (PAD). Dan data diperoleh secara tidak langsung melalui media perantara, dalam hal ini dari dinas-dinas atau instansi pemerintah, yaitu Badan Pendapatan Daerah (Bapenda) Kabupaten Jombang pada periode 2019-2023 dengan hitungan interval waktu bulanan dan periode penelitian yaitu 5 tahun, dengan regresi linear berganda yang digunakan sebagai teknik analisis, serta instrument yang digunakan yaitu uji asumsi klasik menggunakan software SPSS 26 Versi 26. Hasil penelitian ini membuktikan bahwa pajak daerah memiliki pengaruh terhadap efektivitas Pendapatan Asli Daerah (PAD) Kabupaten Jombang, dan membuktikan bahwa retribusi daerah tidak memiliki pengaruh terhadap efektivitas Pendapatan Asli Daerah (PAD) Kabupaten Jombang.

Pengaruh Financial Stability, Financial Target, Dan Capability Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Sektor Perbankan Yang Terdaftar Di BEI Periode 2020-2023 Fernanda, Regita Emma; Susilo, Dwi Ermayanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1944

Laporan keuangan merupakan alat penting bagi organisasi bisnis untuk mengkomunikasikan performa dan kondisi keuangannya kepada para pemangku kepentingan. Meskipun laporan keuangan yang transparan dapat membangun kepercayaan, namun terdapat risiko terjadinya manipulasi yang dapat merusak integritasnya. Penelitian ini bertujuan untuk menganalisis pengaruh financial stability, financial target, dan capability terhadap kecurangan laporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Hasil penelitian menunjukkan bahwa financial target yang diproksikan dengan ROA dan capability yang diproksikan dengan perubahan direksi berpengaruh signifikan terhadap kecurangan laporan keuangan, sedangkan financial stability yang diproksikan dengan CAR tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa tekanan untuk mencapai target profitabilitas yang tinggi dan perubahan dalam jajaran direksi dapat mendorong manajemen untuk melakukan kecurangan dalam pelaporan keuangan. Implikasi dari hasil penelitian ini adalah perlunya manajemen perusahaan perbankan untuk menyeimbangkan antara pertumbuhan bisnis dan integritas laporan keuangan, serta memperkuat sistem pengendalian internal dan tata kelola perusahaan yang baik.

Crisis Management Strategies to Overcome Market Disruption in the Digital Age Sumarno, Sumarno; Sartono , Sawal; Purnama, Kusna Djati; Revinzky, Muhammad Aqshel; Susilo, Dwi Ermayanti; Jumroni, Jumroni
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/sztecd60

This study aims to analyze the implementation of crisis management strategies in the digital age with a focus on the role of technology in helping companies deal with market disruptions and maintain business sustainability. This study uses a qualitative approach by conducting in-depth interviews with 10 respondents from various business sectors, including retail, MSMEs, and services. The results showed that proactive strategies, such as business model innovation and product diversification, as well as responsive strategies, such as organizational restructuring and digital communications, played an important role in dealing with the crisis. Digital technologies, such as cloud computing, social media, and big data analytics, are proving to be key elements supporting the effectiveness of crisis management, although some companies face constraints such as infrastructure limitations, employee resistance, and a lack of digital expertise. In addition, Adaptive Leadership and cross-divisional collaboration are important factors that determine success. This research contributes to the development of crisis management strategies that are more effective and relevant in the digital age, especially to increase the competitiveness and resilience of companies to market disruption.

Title

Found 27 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 27 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 27 Documents
Search