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All Journal Jurnal Kajian Akuntansi Pragmatik : Jurnal Rumpun Ilmu Bahasa dan Pendidikan
Muhammad Burhanudin
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Peringkat Obligasi Ditinjau dari Produktivitas dan Penerapan Corporate Governance Perception Index (CGPI) Janiman Janiman; Muhammad Burhanudin; Agung Yulianto
Jurnal Kajian Akuntansi Vol 1, No 2 (2017): DESEMBER 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i2.765

Abstract

AbstractThis research objective is to analyze the effect of productivity and the corporate governance perception index (CGPI) implementation on bond rating of company which listed on the Indonesia Stock Exchange (IDX) period 2012-2015. The research object used publishing company bonds registered in IDX during the period of the study. The research population used corporate bonds registered in IDX during years of research. The sample determination used nonprobability sampling method by purposive sampling, sample criteria in the determination of research are publishing company bonds in IDX which have a CGPI score from IICG and corporate bonds in the IDX ranked by PT PEFINDO. The number of sample specified criteria were 39 samples. Research method using ordinal logistic regression analysis. Based on the research result, the productivity proxied by asset turnover has no effect on the rating of the bonds, and the corporate governance perception index (CGPI) implementation proxied by the CGPI score has an effect on the ranking of the bond. Keywords: Asset turnover; Bond rating; CGPI score; Implementation of the Corporate Governance Perception Index (CGPI); Productivity.Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh produktivitas dan penerapan corporate governance perception index (CGPI) terhadap peringkat obligasi perusahaan di Bursa Efek Indonesia (BEI) periode 20122015. Objek dalam penelitian berupa perusahaan penerbit obligasi yang terdaftar di BEI selama periode penelitian. Populasi yang digunakan dalam penelitian ini berupa obligasi korporasi (corporate bond) yang terdaftar di BEI selama tahun penelitian. Untuk penentuan sampel menggunakan metode non probability sampling dengan menggunakan purposive sampling, kriteria dalam penentuan sampel penelitian diantaranya, perusahaan penerbit obligasi di BEI yang telah mendapatkan skor CGPI dari IICG dan obligasi korporasi di BEI yang diperingkat oleh PT PEFINDO. Jumlah sampel sesuai kriteria yang ditentukan sebanyak 39 sampel. Metode penelitian menggunakan analisis ordinal logistik regresi. Berdasarkan hasil penelitian, produktivitas yang diproksikan dengan perputaran aktiva tidak memiliki pengaruh terhadap peringkat obligasi, dan penerapan corporate governance perception index (CGPI) yang diproksikan dengan skor CGPI yang didapat perusahaan memiliki pengaruh terhadap peringkat obligasi.Kata kunci: Asset turnover; Peringkat Obligasi; CGPI score; Implementation of the Corporate Governance Perception Index (CGPI); Productivity.
Alih Kode dan Campur Kode dalam Ceramah Ustazah Mumpuni Handayayekti pada Kanal Youtube Tv Umum Meina Tri Kurniasih; Muhammad Burhanudin
Pragmatik : Jurnal Rumpun Ilmu Bahasa dan Pendidikan  Vol. 3 No. 2 (2025): April: Pragmatik : Jurnal Rumpun Ilmu Bahasa dan Pendidikan
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pragmatik.v3i2.1513

Abstract

This research is motivated by the symptoms of language selection in Ustazah Mumpuni Handayayekti, namely code switching and code mixing. The objectives of this study are 1) to describe the form of code switching in Ustazah Mumpuni Handayayekti's lecture, 2) to describe the factors causing code switching in Ustazah Mumpuni Handayayekti's lecture, 3) to describe the form of code mixing in Ustazah Mumpuni Handayayekti's lecture, 4) to describe the factors causing code mixing in Ustazah Mumpuni Handayayekti's lecture. This research is a qualitative descriptive research. The data source in this research is Ustazah Mumpuni Handayayekti's lecture video on Youtube. The data in this study are the speech of Ustazah Mumpuni Handayayekti which allegedly contains symptoms of code switching and code mixing. The data collection method in this research uses the listening method. As for the data collection technique, this research uses free listening and note-taking techniques. The data analysis method in this research uses the agih method. The results of this study show that there are several types of code switching and code mixing done by Ustazah Mumpuni Handayayekti. The forms of code switching found in this study are 1) internal code switching, 2) external code switching. While the form of code mix found in this study is code mix in the form of words, phrases, idioms, baster, and repetition. Factors causing code switching in Ustazah Mumpuni Handayayekti's lectures include 1) speakers, 2) speech partners, 3) to ease tension and inject humor, 4) changes in situation, and 5) changes in topic. While the factors causing code mix in Ustazah Mumpuni Handayayekti are 1) speakers, 2) limited word equivalents, 3) to generate a sense of humor, 4) to convey the message of cultural expression.
Co-Authors Agung Yulianto Janiman Janiman, Janiman Meina Tri Kurniasih