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Pengaruh Independensi, Akuntabilitas, Time pressure dan Due Professional Care Terhadap Kualitas Audit pada Inspektorat Musi Banyuasin Sekayu Fitri Rahayu, Pipit; Armereo, Crystha
Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i2.27

Abstract

The purpose of this study are to determine the independence, accountability, time pressure and due professional care on the audit quality of the Inspektorat Musi Banyuasin in Sekayu. While the population used in this study were all auditors in the Inspectorate of Musi Banyuasin Sekayu to 67 people. The sample that used is 67 people using a census is all the populations sampled. Technique to analyze data are multiple regression analysis with SPSS 20 software tools. The results of the study partially indicate that: (1) independence has a negative effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (2) accountability has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (3) time pressure has a positive effect and significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, and (4) due professional care has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu. And the results of the simultaneous testing also show that independence, accountability, time pressure and due professional care have a positive and significant effect on the audit quality of Inspectorate Musi Banyuasin Sekayu.
Pengaruh ROE, EPS, OCF, Size, DER, CR dan Growth Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Armereo, Crystha; Fitri Rahayu, Pipit
Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i2.45

Abstract

The objective of this research is to identify the influence of return on equity, earnings per share, operating cash flow, size, debt to equity ratio, current ratio, and growth to dividend payout. Data collected from manufacturing companies that listed on Indonesian Stock Exchange for three years period 2014 to 2016. Sample selected by using purposive sampling method. There are 38 companies meet the criteria and used as sample. The statistical method used in this research is multiple regression. Result of this research showed that return on equity, earnings per share, and growth have influence dividend payout but operating cash flow, size, debt to equity ratio, and current ratio have no influence towards dividend policy.
PRIVATISASI DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN BADAN USAHA MILIK NEGARA (BUMN) DI BURSA EFEK INDONESIA Armereo, Crystha; Fitri Rahayu, Pipit; Basri, Hisbullah
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v16i2.143

Abstract

This research aims to determine the impact of privatization on the financial performance of State-Owned Enterprises (SOEs) in the Indonesia Stock Exchange. This type of research is comparative, data sources using secondary data with data collection techniques using documentation and literature studies.The population in this research is all State-Owned Enterprises (SOEs) that have been privatized in IDX. The sampling method uses purposive sampling with 5 companies. Data analysis techniques using normality testing, independent sample T-test, and Wilcoxon test. The results showed that there was a difference in the financial performance of SOES after privatization was seen from the ratio of solvency, activity, and solvency with significance values of 0.030, 0.170, and 0.001. Whereas if viewed from the liquidity ratio, the privatization does not give the difference in the financial performance of the State-Owned Enterprises (SOEs) in IDX with a significance value of 0.088. This insulation also finds that privatization has a bad impact on the performance of State-Owned Enterprises (SOEs) from profitability and activity ratios, but has a good impact when viewed from the ratio of solvency and liquidity.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA INDONESIA Crystha Armereo
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 6, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.819 KB) | DOI: 10.36982/jiegmk.v6i2.65

Abstract

This research was conducted to examine the effect of variable Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and of Profitability (ROA). Profitability is used to measure the effectiveness of management based on results generated from the loan repayment and investment. The ratio is important for the bank's profitability is Return On Assets (ROA). Financial ratios that affect the ROA is the CAR, FDR, and  NPF. The sampling technique used was purposive sampling with the criteria of Islamic commercial bank serving the financial statements of the period December 2009 - December 2014. The analysis technique used is the classical assumption of the analysis, multiple regression analysis and hypothesis test with a level of significance of 5%. The results of the research simultaneously (test F) states that the CAR, FDR, and NPF  jointly affect the profitability (ROA) of banks. While the results show that the correlation coefficient between profitability (ROA) of banks with 4 independent variables of 46,5%. And the result of research partially (t) states that the variable CAR and FDR did not have a significant positive effect on profitability (ROA) of banks. And variable NPF and significant negative effect on profitability (ROA) of banks.
PENGARUH SUKU BUNGA, INFLASI, NILAI BUKU TERHADAP HARGA SAHAM PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ima Andriyani; Crystha Armereo
Orasi Bisnis : Jurnal Ilmiah Administrasi Niaga Vol. 15 No. 1 (2016): Jurnal Orasi Bisnis Mei 2016
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.392 KB)

Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis apakah suku bunga, inflasi dan nilai buku berpengaruh pada harga saham pada perusahaan yang termasuk dalam LQ45 indeks tercatat di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang termasuk dalam daftar LQ45 sebanyak 45 perusahaan yang terdiri dari sembilan sektor di mana sampel diambil dengan teknik purposive sampling. Metode analisis data dalam penelitian ini adalah analisis regresi berganda yang meliputi analisis statistik deskriptif dan asumsi klasik. Kesimpulan dari penelitian ini adalah efek negatif yang signifikan dari inflasi terhadap harga saham, jika inflasi meningkat, harga saham akan menurun. Sementara suku bunga yang signifikan berpengaruh positif terhadap harga saham, jika suku bunga naik, harga saham akan naik. nilai buku berpengaruh negatif signifikan terhadap harga saham, jika nilai buku meningkat maka harga saham akan turun.
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI DIVIDEN KAS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2013-2017 Crystha Armereo; Nidya Kurniati Putri
JURNAL KOMPETITIF Vol 8, No 1: Edisi Januari-Juni 2019
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v8i1.528

Abstract

            The research was conducted at the Plastic and Packaging Subsector Manufacturing Company listed on the Indonesia Stock Exchange for the 2013-2017 period. This study aims to determine and analyze the effect of free cash flow, fixed asset guarantee, company growth, and the size of the company simultaneously or partially on cash dividends in the plastic and packaging sub-sector manufacturing companies listed on the IDX for the 2013-2017 period. Data in this study were collected with documentation techniques. Documentation techniques are used to obtain data related to this research. Data analysis in this study was conducted with quantitative and qualitative descriptive analysis. Quantitative analysis is used to analyze the classical assumption test, multiple regression, hypothesis testing, and determinant coefficient. The results of this study are: (1) Simultaneously or simultaneously (the results of the statistical test F) shows that there is a positive and significant effect between free cash flow, fixed assets guarantee, company growth, and the size of the company on Cash Dividends in plastic subsector manufacturing companies and packaging listed on the Indonesia Stock Exchange for the 2013-2017 period. (2) Partially (the results of the t-test) show that free cash flow (X1), guarantee of fixed assets (X2), and company size (X4) have a positive and significant effect on Cash Dividend (Y) on plastic subsector manufacturing companies and packaging listed on the Indonesia Stock Exchange for the 2013-2017 period. While the company's growth rate (X3) has no effect on Cash Dividend (Y) on the plastic and packaging sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2017 period. Based on the findings, the next research is to add an independent variable in the research model so that the results of the study can be obtained related to factors that influence cash dividends in more depth, such as ROA, ROE, and others.  Keywords: Free:Cash Flow,Guarantee of Fixed Assets,CompanyGrowth, Company Size,Cash Dividen
ANALISIS FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO SEBAGAI DASAR PENILAIAN SAHAM Crystha Armereo
JURNAL KOMPETITIF Vol 7, No 1: Edisi Januari–Juni 2018
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v7i1.444

Abstract

The purpose of research is to test and analyze the factors influence Price Earning Ratio as basic of stock appraisal on manufacture companies listed in Indonesia Stock Exchange of from 2009-2013. This research is descriptive research with quantitative approach. Method of collecting data uses documentation is secondary data were sourced from Capital Market Directory in 2009-2013and data were sourced from Indonesia Stock Echange Company Report in year 2013. Method of data analysis uses Factor Analysis, especially EFA(Explanatory Factor Analysis) through method of PCA (Principal Component Analysis). Results of the research showed that (1) factor of capitals and debts with percentage35.297%, it means this factor is dominant factor can explain 35.297%of the variables’ variance; (2) factor of dividends and shares with percentage 30.293%, it means this factor can explain 30.293% of the variables’ variance; (3) factor of benefits level with percentage 21.254%, it means this factor can explain 21.254% of the variables’ variance; (4) factor of sales level with percentage 6.747%, it means this factor can explain 6.392% of the variables’ varianceand (5) other factors with percentage 6.747%, it means this factor can explain 6.392%of the variables’ variance. Keywords:  Factor Analysis;Price Earning Ratio;Manufacture Companies; Indonesia Stock Exchange
PENGARUH INFLASI DAN TINGKAT BUNGA TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) PADA BURSA EFEK INDONESIA Ima Andriyani; Crystha Armereo
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 14, No 1 (2016): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.89 KB) | DOI: 10.29259/jmbs.v14i1.8845

Abstract

The unstable monetary situation as reflected in the interest rates and inflation resulting in chaos in the economy. This shows the close macroeconomics impact on stock price indices in the stock market. The purpose of this study is to assess and analyze the influence of the variables of macro-economic indicators of inflation and interest rates on stock price performance index over the period 2012 to 2014.Technique analysis in this study using multiple linear regression method using the independent variable inflation and interest rates on the Composite Index. Data obtained from the Monthly Statistic, Indonesia Stock Exchange, Economic Indicators of the Central Bureau of Statistic, Monthly Report of Bank Indonesia and the Indonesian Capital Market Directory. The result showed that the Composite Index in Indonesia Stock Exchange has a relationship but not too significant to inflationary and interest rate variables. While inflation and interest rates simultaneously affect the JCI. Simultaneously the macro variables affect inflation and interest rates of 88.4% against 11.6% JCI rest explained by other factors.
Analisis Good Corporate Governance Pada Pengelolaan Keuangan di Kantor Dinas Kearsipan dan Perpustakaan Kota Palembang Crystha Armereo
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 2 (2021)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2034.95 KB) | DOI: 10.37676/ekombis.v9i2.1355

Abstract

Dalam praktek pengelolaan keuangan daerah, terkadang pemerintah secara sengaja atau tidak sengaja atas tindakan yang mereka lakukan dalam pengelolaan keuangan daerah. Pada saat kepala pemerintah tersebut menetapkan suatu kebijakan, kadang terdapat suatu kasus dimana terjadi tindak korupsi, kolusi dan nepotisme yang bisa terjadi baik sengaja maupun tidak disengaja oleh pihak terkait. Kasus tersebut dapat terjadi karena mereka kurang memahami pedoman dalam pengelolaan keuangan terutama keuangan daerah sehingga, pihak tersebut merugikan keuangan negara dan terjerat dalam tindak korupsi, kolusi dan nepotisme dan pada akhirnya harus mengganti kerugian atas apa yang terjadi dan mencoreng citra pegawai pemerintah daerah. Penerapan prinsip Good Corporate Governance sangat penting dalam menjalankan tata pemerintahan yang baik. Prinsip dari Good Corporate Governance juga berperan sebagai pengendali bagi pemerintah untuk menjalankan pemerintahan yang baik dan terbebas dari tindak korupsi, kolusi dan nepotisme. Hasil penelitian ini adalah sebagai berikut: Berdasarkan hasil penelitian dan pembahasan tentang penerapan good corporate governance (GCG) bahwasanya Dinas Kearsipan dan Perpustakaan Kota Palembang belum secara maksimal melaksanakan tiap-tiap prinsip GCG dalam pelayanan publik yaitu pada prinsip transparansi, akuntabilitas, tanggungjawab, kewajaran dan kemandirian. Setelah menyajikan, menelaah, dan mengkaji serta menganalisis dengan seksama terhadap data yang terkumpul dan sampai pada hasil akhir, maka pada saran yang dapat peneliti ajukan Kantor Dinas Perpustakaan dan Kearsipan Kota Palembang diharapkan senantiasa mengkontrol dan memotivasi para pegawai atau aparaturnya dalam membentuk karakter pegawai atau aparaturnya sesuai budaya kinerja yang dilaksanakan dengan berbagai kegiatan di Dinas Perpustakaan dan Kearsipan Kota Palembang diharapkan sering mengadakan evaluasi terhadap penerapan Good Corporate Governance (GCG) agar memiliki rasa tanggungjawab terhadap system tata kelola organisasi tumbuh besar dan semakin tumbuh rasa ingin dalam memajukan kualitas Good Corporate Governance (GCG) dengan baik.
PENGARUH KOMPENSASI, MOTIVASI DAN LINGKUNGAN TERHADAP MINAT MENJADI GURU PADA LULUSAN SMA DI KOTA PALEMBANG Agustina Marzuki; Crystha Armereo; Dian Septianti; Agung Anggoro Seto
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 21, No 2 (2020): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.729 KB) | DOI: 10.29103/e-mabis.v21i2.484

Abstract

The purpose of this research is to know the influence of compensation, motivation, and environment on the interest of being a teacher in high school students in Palembang. This type of research is associative. The population of this study was all high school students in Palembang with sampling techniques using accidental sampling with the number of samples determined by 397 respondents. Data analysis techniques using multiple linear regression analyses. The results found that compensation, motivation, and environment have a significant effect on the interest of being teachers in graduate school students in Palembang both simultaneously and partially with a significance value of 0.000. Compensation is the most influential variable with a substantial influence of 53.6%, while motivation and environment have an influence of 43.7% and 27.9% respectively.