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Kinerja pegawai pada Biro Pengadaan Barang dan Jasa Sekretariat Daerah Provinsi Kalimatan Tengah Edwin Adipratama; Ferdinand, Ferdinand; Fitria Husnatarina
Journal of Environment and Management Vol. 2 No. 1 (2021): Journal of Environment and Management
Publisher : Program Pascasarjana Universitas Palangka Raya dan (and) Ikatan Ahli Teknik Penyehatan dan Teknik Lingkungan Indonesia (IATPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/jem.v2i1.2657

Abstract

Pengadaan barang dan jasa pemerintah merupakan salah satu penggerak penting dalam memacu pertumbuhan ekonomi baik di tingkat nasional maupun daerah. Pengadaan barang dan jasa pemerintah yang efisien dan efektif merupakan salah satu bagian yang penting dalam pencapaian kinerja dalam suatu organisasi. Kesuksesan suatu organisasi sangat ditentukan oleh kinerja, yang mana dalam artinya kinerja adalah melakukan suatu kegiatan dan penyempurnaan sesuai tanggung jawab dengan hasil yang diharapkan. Kinerja merupakan upaya dari suatu tujuan tergantung pada hasil dari kegiatan yang dicapai. Penelitian ini bertujuan untuk menganalisis Pengaruh kompetensi terhadap kinerja pegawai melalui motivasi kerja sebagai variabel intervening pada Biro Pengadaan Sekretariat Daerah Provinsi Kalimantan Tengah. Metode yang digunakan pada penelitian ini adalah eksplanasi. Data dianalisis menggunakan analisis deskriptif dan analisis statistik inferensial model Structural Equation Modeling (SEM) dengan menggunakan pendekatan Partial Least Square (PLS) serta uji validitas dan reliabilitas. Hasil penelitian menyimpulkan bahwa kompetensi tidak berpengaruh langsung antara terhadap kinerja, kompetensi berpengaruh langsung antara terhadap motivasi, motivasi kerja berpengaruh terhadap kinerja. Variabel motivasi merupakan variable intervening, hubungan antara kompetensi terhadap kinerja.
Pengaruh Ukuran Perusahaan, Volume Perdagangan Saham, Volatilitas Return Saham, dan Dividend Yield terhadap Bid-Ask Spread Pebra Perdana Rio; Fitria Husnatarina; Rini Oktavia
Jurnal Pasar Modal dan Bisnis Vol 2 No 1 (2020)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.215 KB) | DOI: 10.37194/jpmb.v2i1.38

Abstract

Bid-Ask Spread actually measures asymmetric information or asymmetric information between brokers and investors. The size of the Bid-Ask Spread shows how much asymmetric information among market participants. To reduce the level of asymmetric information, market participants try to get certain signals that can be used as information to reduce uncertainties. This study aims to analyze the effect of Company Size, Stock Trading Volume, Stock Return Volatility and Dividend Yield on Bid-Ask Spread partially on manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. Data is taken from the Indonesia Stock Exchange website. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange until the period 2018. The sample in this study amounted to 30 companies for 5 years. Samples were obtained by purposive sampling method. The analytical method in this research is descriptive statistical analysis, multiple linear regression analysis, classic assumption test and hypothesis testing using IBM SPSS 24 software. Based on the test results show that partially company size and stock trading volume have a negative and significant effect on bid-ask spread, while stock return volatility has a positive and significant effect on the bid-ask spread, but the dividend yield does not affect the bid-ask spread.
Faktor-Faktor Fundamental Keuangan Perusahaan dan Pengaruhnya Terhadap Return Saham Perusahaan Kelompok Jakarta Islamic Index Tahun 2011-2016 Fitria Husnatarina; Rosel Rosel; Faishal Rona Akhmad
Jurnal Pasar Modal dan Bisnis Vol 2 No 1 (2020)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.192 KB) | DOI: 10.37194/jpmb.v2i1.39

Abstract

Purpose - This research was conducted in order to examine the influence of corporate financial fundamental factors (CR, ROA, NPM, DER, EPS, PBV, PER and TATO) on the 2011-2016 Jakarta Islamic Index group company stock returns. Methods - The analysis technique used is the Random Effect method with Generalized Least Square as an estimation tool. The sampling technique used was purposive sampling with the criteria that the company always listings and is consistent in the Jakarta Islamic Index from 2011-2016. The data in this study were obtained secondary with a total sample of 15 companies. The test hypotheses used are t-statistics and F-statistics at the 0.05 significance level. Finding - The results showed that PER and EPS had a statistically significant negative effect on stock returns, while CR, NPM, DER, EPS, PBV and TATO had no statistically significant effect on stock returns. The results of this study indicate that the fundamental factors are valuation ratios (EPS and PER) used by investors to predict the JII group stock returns in 2011-2016.
Effect of Village Fund Programs on Employment Opportunities, Economic Growth, Poverty Levels, and Equitable Income in Central Kalimantan Udi Kusdino; Gundik Gohong; Fitria Husnatarina
Journal Magister Ilmu Ekonomi Universtas Palangka Raya : GROWTH Vol. 4 No. 2 (2018): Journal Magister Ilmu Ekonomi Universitas Palangka Raya,Journal Growth
Publisher : Fakultas Ekonomi dan Bisnis Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/grow.v4i2.2272

Abstract

ABSTRACTThe purpose of this study was to find out and analyze the influence of village fund programs on employment opportunities, economic growth, poverty levels and income distribution. This study uses a qualitative method with a panel data regression approach. The subjects in this study were all districts that received village funds in Central Kalimantan in 2015-2017, while the object of the study was the influence of village fund programs on employment opportunities, economic growth, poverty levels and even income distribution of the people of Central Kalimantan Province. The method of determining the sample used is purposive sampling. Data collection techniques used in this study are documentation techniques, namely obtaining village fund ceiling data, data on labor force participation rates, poverty rate data, economic growth / GRDP data, and gini ratio data in 13 districts in Central Kalimantan Province for the period of the year 2015-2017. Data was processed with the help of SPSS version 24 software. The results showed that village fund programs had a positive and significant effect on employment opportunities, economic growth and poverty levels in Central Kalimantan Province. While for village programs it does not affect the distribution of income in Central Kalimantan Province. 
Pengaruh Pengendalian Internal, Asimetri Informasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Pada Dinas Pemberdayaan Masyarakat Dan Desa Kabupaten Pulang Pisau Intan junita; Fitria Husnatarina; M. Ichsan Diarsyad
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 3 (2023): Agustus : Jurnal Riset dan Inovasi Manajemen
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i3.845

Abstract

This study aims to examine the effect of Internal Control, Information Asymmetry and Individual Morality on the Tendency of Accounting Fraud in the Community and Village Empowerment Services of Pulang Pisau Regency. The method used in this study is a quantitative research method by distributing questionnaires. The sample in this study was selected using the saturated sampling method and a sample of 30 respondents was obtained. The data analysis method used is multiple linear regression analysis. Testing is done partially and simultaneously. The results of this study indicate that partially Internal Control and Information Asymmetry have no effect on the Tendency of Accounting Fraud. Meanwhile, individual morality influences the tendency of accounting fraud. The coefficient of determination (adjusted R square) is 0.104 or 10.4%. This means that 10.4% of the variable Accounting Fraud Tendencies can be explained by the variables Internal Control, Information Asymmetry and Individual Morality. While the remaining 89.6% (100%-10.4%) can be explained by other variables outside the research
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS IDX30 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 Lisdiana, Nitya; Fitria Husnatarina; Agus Kubertein; Oktobria Y. Asi; Christina Fransiska; Iwan Christian
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i7.5121

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Abstract This research aims to examine the influence of profitability, dividend policy, and debt to equity ratio on share prices in IDX30 index companies listed on the Indonesian Stock Exchange in 2019-2022. The population in this research are companies included in the IDX30 on the BEI in 2019-2022. The research method used was purposive sampling with a sample size of 69 companies. The data analysis techniques used in this research are descriptive statistics, classical assumption tests, multiple regression analysis, hypothesis testing using the t test and f test, and the coefficient of determination test. and assistance with the SPSS application program version 26. The test results show that profitability has no effect on stock prices, while dividend policy has a negative and significant effect on stock prices, and the debt to equity ratio has a positive and significant effect on stock prices. Keywords: Profitability, Dividend Policy, Debt to Equity Ratio, Share Price Abstrak Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kebijakan dividen, dan debt to equity ratio terhadap harga saham pada perusahaan indeks idx30 yang terdaftar di bursa efek Indonesia tahun 2019-2022. Populasi dalam penelitian ini adalah perusahaan yang termasuk dalam IDX30 di BEI tahun 2019-2022. Metode penelitian yang digunakan adalah purposive sampling dengan jumlah sampel 69 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji hipotesis yang menggunakan uji t dan uji f, serta uji koefisien determinasi. dan bantuan program aplikasi SPSS versi 26. Hasil pengujian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap harga saham, sedangkan kebijakan dividen berpengaruh negatif dan signifikan terhadap harga saham, dan debt to equity ratio berpengaruh positif dan signifikan terhadap harga saham. Kata kunci: Profitabilitas, Kebijakan Dividen, Debt to Equity Ratio, Harga Saham.
Pengaruh Komite Audit Perempuan, Pengalaman Kerja dan Pendidikan Akuntansi & Keuangan Terhadap Nilai Perusahaan Manufaktur Gisela Gisela; Fitria Husnatarina; Rini Oktavia; Rapel Rapel; Sri Yuni; Iwan Christian
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.935

Abstract

The Author, 2024. The Influence of Female Audit Committees, Audit Committee Work Experience, and Audit Committee Accounting & Finance Education on the Value of Manufacturing Companies (In Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2022). Thesis Department of Accounting, Faculty of Economics and Business, Palangka Raya University. Supervisor: Dr. Fitria Husnatarina, SE., M.Si., Ak., CA and Rini Oktavia, SE., M.Sc. This research aims to explain the influence of female audit committees, audit committee work experience, and audit committee accounting & finance education on company value. This research uses secondary data, the population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was using a purposive sampling method. There are 23 manufacturing companies that meet the sample criteria in this research, so the observation data amounts to 92. The data analysis method in this research uses SPSS statistical tools with multiple regression analysis equations. The research results show that: (1) The existence of a female audit committee has an influence on increasing company value significantly; (2) Audit Committee Work Experience has a positive and significant effect on Company Value; and (3) Audit Committee Accounting and Finance Education has a positive and statistically significant relationship to Company Value.
Pengaruh Konservatisme Akuntansi Terhadap Penilaian Ekuitas Perusahaan dengan Kepemilikan Manajerial dan Dewan Direksi sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Raymond Meivan Revido Ginting; Fitria Husnatarina; Golda Belladonna Umbing; Tatik Zulaika; Rahmiati Rahmiati; Agus Satrya Wibowo
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 3 (2023): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i3.1347

Abstract

This study aims to determine the effect of accounting conservatism, managerial ownership in moderating the relationship between accounting conservatism on valuation of equity and the board of directors in moderating the relationship between conservatism and valuation of equity in Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. In this study, the population used was manufacturing companies listed on the IDX for the 2019-2021 period. Based on this research, out of 288 observations, only 239 data will be analyzed because the outlier test results and data transformation are in the form of Natural Logarithms. The data obtained were then analyzed using the SPSS version 25 application tool. The results of this study indicate that accounting conservatism has a negative but not significant effect on equity valuation. Then, in moderation the results show that managerial ownership has a positive but not significant effect in moderating the relationship between accounting conservatism on equity valuations and the board of directors has a positive but not significant effect in moderating the relationship between accounting conservatism on equity valuations. Suggestions through the results of this study are that in creating reliable financial reporting the company should adjust to the standards that have been set. Then, investors and creditors, must consider in working with a company or in making investment decisions, especially if the company does not have quality financial reporting and for further researchers who wish to conduct similar research, it is better to add five years of research or more. or researching on other types of industries to find out the variations in the results of the research variables contained in this study.
The Power of directors: Do multiple job, military connection, political connection determine firm value mining sector coal production? Diarta, Anggy; Sri Yuni; Golda Belladonna Umbing; Agus Satrya Wibowo; Fitria Husnatarina; Ade Yuniati
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v5i1.19967

Abstract

This study aims to examine the influence of Multiple Job, Military Connection, and Political Connection of the CEO on Firm Value, with Company Size and Leverage as control variables. The population in this study is coal production sector mining companies listed on the Indonesia Stock Exchange from 2020-2022. The sampling technique used purposive sampling with the criteria being companies that issued financial statements & annual reports consecutively from 2020-2022. The reason for choosing this sector is because it is growing day by day, and it is directly regulated by the government. Based on these criteria, 23 coal production sector mining companies were selected as samples, resulting in 69 observations conducted in this study. The research analysis technique used panel data method. Data were processed using E-Views 10 software. The results of the study indicate that multiple job do not affect firm value. Military connection have a positive influence on firm value. Political connection do not affect firm value