Claim Missing Document
Check
Articles

Found 3 Documents
Search

PENGARUH GCG DAN ROA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN BANK UMUM PERIODE 2013-2017 Hidayat, Amir Nur; sukamdani, yuni
WAHANA Vol 71 No 2 (2019)
Publisher : LPPM Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.356 KB) | DOI: 10.36456/wahana.v71i2.2103

Abstract

Nilai perusahaan merupakan nilai yang harus dipertahankan oleh perusahaan, karena dari sudut pandang masyarakat dan investor dalam menentukan baik buruknya perusahaan masih memperhatikan nilai perusahaan. Variabel-variabel yang digunakan untuk mengukur nilai perusahaan dalam penelitian ini adalah Good Corporate Governance (GCG) dan Return On Asset (ROA). Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat pengaruh GCG dan ROA terhadap Nilai Perusahaan pada perusahaan bank umum yang terdaftar di BEI. Metode pengumpulan data menggunakan dokumentasi. Data dikumpulkan dari laporan keuangan perusahaan yang terdaftar di BEI dan dianalisis menggunakan regresi linier berganda serta uji asumsi klasik dan uji-t dan uji-F. Dari hasil uji-t pada variabel GCG diperoleh nilai signifikansi sebesar 0.035, karena (0.035<0,05) maka GCG berpengaruh terhadap nilai perusahaan dan dari hasil uji-t pada variabel ROA diperoleh 0.082, karena (0.082>0.05) maka ROA tidak berpengaruh terhadap nilai perusahaan. Sedangkan dari hasil uji-F ke dua variabel yaitu GCG dan ROA tidak berpengaruh secara simultan terhadap nilai perusahaan. Hasil penelitian bermanfaat sebagai sumber informasi dan masukan yang dapat digunakan sebagai dasar pengambilan keputusan berinvestasi.
Literature Study of Factors Causing Fraud in Public & Private Sector Companies Hidayat, Amir Nur
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 3 No. 11 (2022): International Journal of Multidisciplinary: Applied Business and Education Res
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.03.11.16

Abstract

This study aims to describe the factors that cause fraud in Indonesia, both from public sector organizations and non-public sector organizations. The research carried out is a literature review research sourced from articles that are in accordance with the research topic for further analysis. The research method used is descriptive qualitative method by taking data from literacy studies on research on fraud in various entities in Indonesia. The results of this study are expected to be used as an initial method of fraud detection and provide input and additional insight to all parties including company management, auditors, and users of financial statements about the factors that cause fraud in public and private sector companies.
Literature Study of Factors Causing Fraud in Public & Private Sector Companies Hidayat, Amir Nur
Robust: Research of Business and Economics Studies Vol. 2 No. 2 (2022): Oktober 2022
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v2i2.3689

Abstract

This study describes the factors that cause fraud in Indonesia, both from public and non-public sector organizations. The research carried out is a literature review research sourced from articles that follow the research topic for further analysis. The research method used is a descriptive qualitative method by taking data from literacy studies on research on fraud in various entities in Indonesia. The results of this study are expected to be used as an initial method of fraud detection and provide input and additional insight to all parties, including company management, auditors, and users of financial statements, about the factors that cause fraud in public and private sector companies.