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PENGARUH DEBT EQUITY RATIO, KOMITE AUDIT DAN LABA OPERASI TERHADAP AUDIT DELAY PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020: PENGARUH DEBT EQUITY RATIO, KOMITE AUDIT DAN LABA OPERASI TERHADAP AUDIT DELAY PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Rukmini, Meme; Pramana, Andy Chandra; Prasaja, Mukti
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

BEI memfasilitasi investor dengan menyedikan laporan keuangan perusahaan auditan. Namun terdapat issue yang sering ditemui yaitu ketika emiten telat dalam melaporkan laporan keuangan auditan mereka dikarenakan audit delay. Hal ini berdampak pada keterlambatan informasi yang dibutuhkan oleh para investor. Perlu kita tahu bahwa banyak faktor yang memengaruhi terjadinya audit delay. Penelitian ini bertujuan untuk mengetahui pengaruh debt equity ratio, komite audit dan laba operasi terhadap audit delay pada (Badan Usaha Milik Negara) BUMN yang listing di BEI. Dengan menggunakan analisis regresi berganda, hasil penelitian ini menyatakan bahwa secara bersama-sama DER, komite audit dan laba operasi memiliki pengaruh terhadap audit delay. Sedangkan secara parsial, komite audit dan laba operasi memiliki nilai signifikansi di bawah 0,05 sehingga menunjukkan adanya pengaruh terhadap audit delay. Namun nilai signifikansi dari DER di atas 0,05 sehingga DER tidak memiliki pengaruh terhadap audit delay.
ANALISIS MANAJEMEN RISIKO DALAM MENGURANGI KREDIT MACET DI BANK BTPN SYARIAH CABANG NGETOS A’yun, Aniqurotul; Rukmini, Meme; Kristanti, Desi
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The research entitled “Analysis of Risk Management in Reducing Bad Loans at Bank BTPN Syariah” aims to analyze the risk management implemented at Bank BTPN Syariah. The method used in this research is the qualitative method. The data sources used are primary data obtained directly from field research and secondary data, namely data or knowledge obtained through library research, writing articles, journals, trusted internet sites, and other data sources. Based on the research results, the researcher can conclude that the credit risk management implemented at Bank BTPN Syariah is carried out in two stages, namely: 1) The stage of risk identification and risk management. Identification of bad credit risk starts with prospective customers submitting financing applications, due diligence through surveys and interviews that adhere to the 5C principles (Character, Capacity, Capital, Collateral, and Condition) as well as customer maintenance which is carried out correctly and periodically. 2) Management of bad credit risk begins with coaching customers by means of periodic billing and ensuring the group's active role in helping smooth installments to reduce the risk of bad loans and rescuing bad loans is carried out through a restructuring process, namely rescheduling. 3) Analysis of bad credit risk is in accordance with risk management principles. Where there are no obstacles that hinder the application of these risk management principles, evidenced by the improved condition of the branch and the start of the installment payment process using the online system. And also the smooth operation of the company's operations and new programs issued by the company.  
DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA MASA PANDEMI COVID-19 PERIODE TAHUN 2020-2021 Susiyulianti, Tuti; Rukmini, Meme; Marwanto, I Gusti Gede Heru
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the effect of four variables, namely asset structure, profitability (ROA & ROE), liquidity (CR & QR), and sales growth on capital structure. This type of research uses a quantitative research method. The population in this study used Manufacturing companies in the food and beverage subsector which were listed on the Indonesia Stock Exchange as many as 30 companies. The sampling technique in this study used a non-probability sampling technique with predetermined criteria and obtained a sample of 30 companies. The data analysis method used is descriptive statistical analysis, classical assumption test, and multiple linear analysis. Testing the hypothesis using the t-test and F-test. The research results obtained in this study show that Asset Structure has a significant negative effect on capital structure. Profitability (ROA) has no significant effect on capital structure. Profitability (ROE) has a significant positive effect on capital structure. Liquidity (CR) has a significant negative effect on capital structure. Liquidity (QR) has no significant effect on capital structure. Sales growth has no significant effect on capital structure. And, Asset Structure, Profitability (ROA & ROE), Liquidity (CR & QR), and Sales Distribution together influence the capital structure.
Co-Authors Afif Yudha Tripariyanto Aini, Nurul Nur Ali Djamhuri Alvida Mustika Rukmi Andoko, Aldi Andre Septa Nugraha Andy Chandra Pramana Angga Rizka Lidiawan Anita Firdausi Arinda, Bima Fatkul Khusna A’yun, Aniqurotul Bayun Priautama Berliana Amareza Bima Fatkul Khusna Arindra Bothy Dewandaru Chandra, Nita Ayu Dandy Yuliansyah Daniel Happy Putra Desi Fidiawati Fidiawati desi kristanti, desi Dewanti, Sati Ratna Dinar Rika Septyaningtyas Dinar Rika Septyaningtyas Duwi Riningsih Duwi Riningsih Dwi Riningsih Dwi Wulandari Edmina Prastiwi S.R eferyn, Krissantina Efferyn, Krissantina Eka Agustina Eka Agustina, Eka Enni Sustiyatik Ferdy Yunanto Gandung Satriyono, Gandung Hendy IGG Heru Marwanto Imam Mukhlash Jihan Rahma Khusna, Bima Fatkul Krissantina eferyn Kristanti, Nabilla Deva Marwanto, I Gusti Gede Heru Mayciella So Mayciella So Mohammad Iqbal Mohammad Isa Irawan Musyafar, Rafa Hylmi Nabilla Deva Kristina Nita Ayu Chandra Nonni YAP Novi Choirul Nisa Nugraha, Andre Septa Nur Laely Nur Laely Nurul Hidayat Octaviana Wahyu Prihardini Oktaviana Wahyu Prihardina Oktaviana Wahyu Prihardina Oktaviani Wahyu Prihardini Otaviana Wahyu Prihardini Prasaja, Mukti - Prastiwi, Edwina Priautama, Bayun Prihardini, Oktaviana Wahyu Prihardini, Otaviani Wahyu Putri Andriana Putri Andriana, Putri Rafa Hylmi Musyafar Rasyadan Taufiq Probojati Riningsih, Duwi Sati Ratna Dewanti Sati Ratna Dewanti Septyaningtyas, Dinar Rika Shindy Dwita Nuansari Sielva, Sielva SielvaGabriella Denakrisnada So, Mayciela So, Mayciella Susiyulianti, Tuti Sustiyatik, Enni Wahyu Dede Gustiawan WIWIEK ANDAJANI Yunanto, Ferdy