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Journal : GEMA EKONOMI

PENGARUH PENERAPAN KAIZEN TERHADAP LABA USAHA PADA PT.ASTRA INTERNATIONAL TBK- TSO CABANG MANYAR GRESIK tuharea, firdaus indrajaya
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v9i1.1074

Abstract

This research is a study that uses a quantitative approach. Data collection techniques are done by collecting questionnaires and company data. The respondents taken were the Service, Sales and Administration divisions. The research method taken is the multiple linear regression method. The results of this study concluded that the absence of the application of a significant effect between kaizen on operating income at PT. Astra International TBK - TSO Manyar Gresik Branch. But with the results of interviews with the cadre of the company, it states that the one that affects operating income for the company is the regional problem of the company's area. Although not influential, the application  of  the  kaizen  culture  must  always  be  cultivated  to  increase operating profit in the company PT. Astra International TBK - TSO Manyar Gresik.
PENGARUH STRUKTUR MODAL DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN: Capital Structure, Earnings Management, Company Financial Performance tuharea, firdaus indrajaya
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v10i1.1407

Abstract

This research aims to examine and prove the effect of capital structure and earnings management on the financial performance of companies in large trading sub-sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. This research uses a quantitative approach with data analysis methods in the form of descriptive statistics, classical assumption test. , and multiple regression linear analysis. Sampling used the purposive sampling method with a total sample of 13 companies . The results of this study indicate that partially the capital structure has a significant effect on the company's financial performance. While earnings management partially does not significantly affect the company's financial performance. And the capital structure and earnings management simultaneously have no significant effect on the company's financial performance.
PENGARUH PENERAPAN KAIZEN TERHADAP LABA USAHA PADA PT.ASTRA INTERNATIONAL TBK- TSO CABANG MANYAR GRESIK tuharea, firdaus indrajaya
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This research is a study that uses a quantitative approach. Data collection techniques are done by collecting questionnaires and company data. The respondents taken were the Service, Sales and Administration divisions. The research method taken is the multiple linear regression method. The results of this study concluded that the absence of the application of a significant effect between kaizen on operating income at PT. Astra International TBK - TSO Manyar Gresik Branch. But with the results of interviews with the cadre of the company, it states that the one that affects operating income for the company is the regional problem of the company's area. Although not influential, the application  of  the  kaizen  culture  must  always  be  cultivated  to  increase operating profit in the company PT. Astra International TBK - TSO Manyar Gresik.
Pengaruh Konservatismei Akuntansi, Investment Opportunity Set Terhadap Kualitas Laba Tuharea, Firdaus Indrajaya; Sari, Dela Ayu Puspita
GEMA EKONOMI Vol 11 No 4 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh konservatisme akuntansi dan set peluang investasi terhadap kualitas laba pada subsektor konsumsi primer yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Konservatisme akuntansi adalah perilaku kehati-hatian atas ketidakpastian yang terjadi di masa depan, Investment Opportunity Set adalah peluang perusahaan untuk berinvestasi, dan Earning Quality adalah nilai keuntungan yang dapat mencerminkan kinerja riil perusahaan. Penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan alat statistik SPSS. Metode yang digunakan adalah metode analisis regresi linier berganda, dengan melakukan uji asumsi klasik, uji hipotesis dan koefisien determinasi. Hasil yang diperoleh adalah 1) konservatisme akuntansi, set kesempatan investasi secara parsial berpengaruh signifikan terhadap kualitas laba 2) konservatisme akuntansi, kesempatan investasi secara simultan berpengaruh signifikan terhadap kualitas laba.
PENGARUH PENERAPAN KAIZEN TERHADAP LABA USAHA PADA PT.ASTRA INTERNATIONAL TBK- TSO CABANG MANYAR GRESIK tuharea, firdaus indrajaya
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This research is a study that uses a quantitative approach. Data collection techniques are done by collecting questionnaires and company data. The respondents taken were the Service, Sales and Administration divisions. The research method taken is the multiple linear regression method. The results of this study concluded that the absence of the application of a significant effect between kaizen on operating income at PT. Astra International TBK - TSO Manyar Gresik Branch. But with the results of interviews with the cadre of the company, it states that the one that affects operating income for the company is the regional problem of the company's area. Although not influential, the application  of  the  kaizen  culture  must  always  be  cultivated  to  increase operating profit in the company PT. Astra International TBK - TSO Manyar Gresik.
Pengaruh Konservatismei Akuntansi, Investment Opportunity Set Terhadap Kualitas Laba Tuharea, Firdaus Indrajaya; Sari, Dela Ayu Puspita
GEMA EKONOMI Vol 11 No 4 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh konservatisme akuntansi dan set peluang investasi terhadap kualitas laba pada subsektor konsumsi primer yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Konservatisme akuntansi adalah perilaku kehati-hatian atas ketidakpastian yang terjadi di masa depan, Investment Opportunity Set adalah peluang perusahaan untuk berinvestasi, dan Earning Quality adalah nilai keuntungan yang dapat mencerminkan kinerja riil perusahaan. Penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan alat statistik SPSS. Metode yang digunakan adalah metode analisis regresi linier berganda, dengan melakukan uji asumsi klasik, uji hipotesis dan koefisien determinasi. Hasil yang diperoleh adalah 1) konservatisme akuntansi, set kesempatan investasi secara parsial berpengaruh signifikan terhadap kualitas laba 2) konservatisme akuntansi, kesempatan investasi secara simultan berpengaruh signifikan terhadap kualitas laba.