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PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS DAN SIZE PERUSAHAAN TERHADAP RETURN SAHAM (Study Kasus Perusahaan LQ-45 Di Bei Tahun 2013-2017) Novi Darmayanti
J-MACC Vol 1 No 2 (2018): October
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

This study aims to provide empirical evidence of the influence of published financial statement information, namely accounting earnings, cash flow components that consist of cash flows from operating activities, cash flows from investing activities and cash flows from financing activities and company size on stock returns in the company index of LQ-45 listed on BEI. This study uses the observation period 2013-2017, with purposive sampling method obtained 13 emitter samples. Statistical methods used to analyze data using multiple regression analysis. The variables used are accounting earnings, cash flow components, namely Operating Cash Flow, Investment Cash Flow, Cash Flow Funding and company size as independent variables, while Stock Return is the dependent variable. From testing the hypothesis, resulting in the findings that the variable accounting earnings have a significant positive influence on stock returns, variable Operating Cash Flow, Investment Cash Flow, Cash Flow Funding does not have the significant influence on stock returns and company size does not have a significant effect on stock returns.

THE EFFECT OF SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT Novi Darmayanti; Rindang Nur Anggraeni; Martha Suhardiyah; Judi Suharsono
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.361

This study aims to determine how much influence Self Efficacy, Goal Orientation and Obedience Pressure have on Audit Judgment. The population in this study is the Inspectorate of Lamongan Bojonegoro Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to respondents. The questionnaires distributed were 50 questionnaires with a rate of 46 questionnaires or 92% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 25 program. Based on the results of the study, it was concluded that Self Efficacy, Goal Orientation partially had a positive and significant effect on auditor quality, but Obedience Pressure variable had no significant effect on auditor quality. Self Efficacy, Goal Orientation and Obedience Pressure simultaneously have a positive influence on Audit Judgment.Keywords : Audit Judgment, Self Efficacy, Goal Orientation and Obedience Pressure.

Pemanfaatan Limbah Kulit Jagung Untuk Meningkatkan Perekonomian Di Desa Pejok Kecamatan Kepohbaru Kabupaten Bojonegoro Novi Darmayanti; Syaiful Azhari; Siti Ayu Putri Lestari
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 1 No 1 (2020): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.876 KB)

Tujuan dari pengabdian kepada masyarakat adalah untuk memberikan percontohan dan pelatihan kepada masyarakat berupa pembuatan kerajinan yang memanfaatkan limbah pertanian kulit jagung sebagai upaya pemanfaatan potensi lingkungan Desa Pejok Kecamamatan Kepohbaru Kabupaten Bojonegoro. Metode yang digunakan adalah pemberian materi dan demonstrasi. Karakteristik masyarakat desa Pejok khususnya ibu-ibu sebagian besar sebagai ibu rumah tangga, adanya pelatihan ini untuk peningkatan pengetahuan tentang manfaat limbah kulit jagung sebagai bahan baku membuat kerajinan yang memiliki nilai jual. Dalam 6 bulan petani melakukan 2 kali panen. Jika dalam sekali panen petani dapat menghasilkan limbah sebanyak 3 ton, maka dapat di kalkulasikan dalam setengah tahun menghasilkan sebanyak 6 ton. Jika 1 ton menghasilkan 2000 kerajinan yang berdaya jual 50 ribu/kerajinan maka pendapatannya ialah 100.000. Berarti jika 6 ton akan menghasilkan nilai jual 120.000. Jadi usaha pemanfaatan limbah kulit jagung cukup layak untuk dikembangkan dan dapat meningkatkan perekonomian petani atau warga di desa Pejok sekitar 80% persen.

ANALISIS LAPORAN KEUANGAN PERUSAHAAN PT KALBE FARMA TBK DALAM MENILAI KINERJA PERUSAHAAN PADA PERIODE 2017-2021 Maylizza Putri Dyansah; Novi Darmayanti
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3476

A This study was conducted with the aim of assessing the company's performance of PT Kalbe Farma Tbk in the Pre- and during Covid-19 Era by analyzing the Financial Ratio of the Annual Report for the period 2017 - 2021. The type of research used is quantitative descriptive research. The data source used is the Annual Report of PT Kalbe Farma Tbk for the period 2017 – 2021. The results of the study obtained that the company PT Kalbe Farma Tbk in 2019 - 2020 experienced a decrease in terms of liquidity ratio, namely the current ratio, cash ratio, and quick ratio due to an increase in the number of liabilities in the company. Then in terms of the ratio of solavbility (leverage) financial performance on assets and equities to liquidity increased. The activity ratio shows that the company experienced a decrease in fixed asset turnover and in inventory and total assets increased. And for the profitability ratio, the company experienced an increase in ROE and NPM.

ANALISIS PREDIKSI KEBANGKRUTAN TERHADAP HARGA SAHAM DENGAN MODEL ZMIJEWSKI DAN SPRINGATE (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN MINYAK DAN GAS BUMI DAN BATUBARA YANG TERCATAT DI BEI TAHUN 2016-2018) Novi Darmayanti; Isnaini Anniswati Rosyida
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 5 No. 2 (2020): September 2020
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v5i2.848

The mining industry has four types of risks, namely the discovery of uncertainties in the form of oil and gas resources, technological risks associated with uncertainty in costs, market risks associated with price shifts, and the risk of government policies related to domestic prices and tax changes. The purpose of this study was to determine how much influence the prediction of bankruptcy using the Zmijewski (X-Score) and Springate (S-Score) models on the stock price of the company. The sample in this study were oil and gas mining and coal sub-sector companies which were listed on the year 2016-2018 with a total of 15 companies using purposive sampling. The analytical method used is multiple linear regression analysis using SPSS version 22. The results show that Zmijewski Capital is not significant to Stock Prices, Springate Capital has a positive and significant effect on Stock Prices, and Zmijewski Capital and Springate Capital simultaneously have a significant effect on Stock Prices.Â Industri pertambangan memiliki empatÂ macamÂ risiko,Â yaituÂ penemuan ketidakpastian sumberdaya berupa minyak dan gas bumi, risiko teknologi yang terkait dengan ketidakpastian biaya, risiko pasar yang terkait dengan pergeseranÂ harga, danÂ risiko kebijakan pemerintah yang terkait dengan harga domestik serta perubahanÂ pajak. Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh prediksi kebangkrutan menggunakan model Zmijewski (X-Score) dan Springate (S-Score) terhadap harga sahamÂ pada perusahaan. Sampel dalam penelitian ini adalah perusahaan sub sektor pertambangan minyak dan gas bumi dan batubara yang tercatat di bei tahun 2016-2018 dengan jumlah 15 perusahaan dengan menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan programSPSS versi 22. Hasil penelitian menunjukkan Modal Zmijewski tidak signifikan terhadap Harga Saham, Modal Springate berpengaruh positif dan signifikan terhadap Harga Saham, dan Modal Zmijewski dan Modal Springate secara simultan berpengaruh signifikan terhadap Harga Saham.

Pengaruh Severity, Free Asset Dan Downsizing Terhadap Keberhasilan Turnaround Pada Perusahaan Yang Mengalami Financial Distress (Studi Empiris Pada Perusahaan Sektor Consumer And Goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018) Novi Darmayanti; Nawari Nawari; Egidia Demmy Andini
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 6 No. 1 (2021): APRIL 2021
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v6i1.1526

Â The research is aimed at knowing the impact of inequality, free assets and downsizing on the turnaround success of companies that are experiencing financial distress conditions in consumer and goods companies in the period 2014-2018. This research is a quantitative explanatory research with purposive sampling technique for data collection.Â As many manufacturing companies as samples. This study uses SPSS Application version 25 and logistic regression analysis to test the hypothesis because the independent variable is a combination of metrics and non-metrics. The results showed that free assets and downsizing had no effect on turnaround as evidenced by a significant value greater than 0.05 while severity had a positive effect on turnaround with a significantly smaller result than at 0.05Â

ANALISIS LAPORAN KEUANGAN PERUSAHAAN PT KALBE FARMA TBK DALAM MENILAI KINERJA PERUSAHAAN PADA PERIODE 2017-2021 Maylizza Putri Dyansah; Novi Darmayanti
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3476

A This study was conducted with the aim of assessing the company's performance of PT Kalbe Farma Tbk in the Pre- and during Covid-19 Era by analyzing the Financial Ratio of the Annual Report for the period 2017 - 2021. The type of research used is quantitative descriptive research. The data source used is the Annual Report of PT Kalbe Farma Tbk for the period 2017 – 2021. The results of the study obtained that the company PT Kalbe Farma Tbk in 2019 - 2020 experienced a decrease in terms of liquidity ratio, namely the current ratio, cash ratio, and quick ratio due to an increase in the number of liabilities in the company. Then in terms of the ratio of solavbility (leverage) financial performance on assets and equities to liquidity increased. The activity ratio shows that the company experienced a decrease in fixed asset turnover and in inventory and total assets increased. And for the profitability ratio, the company experienced an increase in ROE and NPM.

Role of Green Intellectual Capital and Green Innovation to Corporate Economic Sustainability Yerisma Welly; Martin Yehezkiel Sianipar; Novi Darmayanti; Arthur Simanjuntak; Muhammad Isa Alamsyahbana
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7260

The purpose of this study was to determine the effect of GIC and GI on CES. The research focused on consumer goods sector listed on the IDX for 2018-2022 period with a sample of 42 companies. The research method uses quantitative data analysis with a panel data regression analysis approach. Findings reveal a significant and positive relationship between GIC and CES. GIC enables companies to adopt sustainable business practices, which increases company profitability. GIC provides a competitive advantage in managing environmental risks, meeting customer demands regarding environmental issues, and adapting to changes in regulations related to sustainability. However, the results also show a significant negative impact of GI on CES. GI may lead to a decline in CES in the short term because significant financial resources are required to implement green innovations, which can reduce a company's financial elasticity. This can force companies to abandon profitable production and investment activities.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN LAMONGAN) Evinta Hogi Pratama; Novi Darmayanti
Pro-fit Vol 14 No 1 (2023): Januari
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study to determine how much influence Human Resource Competence, Implementation of Government Accounting Standards and Internal Control Systems have on the Quality of Local Government Financial Reports. The population in this study is the Regional Financial and Asset Management Agency of Lamongan Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to 58 respondents. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 28 program. Based on the results of the study, it was concluded that the Competence of Human Resources, Internal Control Systems partially positive and significant effect on the quality of local government financial reports but for the variable Application of Accounting Standards The government has no positive and significant effect on the quality of local government financial reports. Human Resource Competence, Implementation of Government Accounting Standards and Internal Control Systems simultaneously have a positive effect on the Quality of Local Government Financial Reports.

PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERN TERHADAP KINERJA PERUSAHAAN (Studi Kasus Pada UD. Cipta Karya Abadi Lamongan) Nikita Nitri Pratiwi; Novi Darmayanti
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

In achieving good corporate performance, the business environment needs to establish a division that focuses on monitoring with the aim of adding value so as to improve company operations. This research was conducted to determine the effect of operational audit and internal control on company performance. This research was conducted at UD. Cipta Karya Abadi in Lamongan Regency. The sample was taken based on the Nonprobability Sampling technique, the number of respondents in this study was 38 employees. Data were collected by distributing questionnaires directly to each employee, the method used was multiple linear regression analysis. The results of this study indicate that the operational audit and internal control simultaneously have a positive and significant effect on the company's performance, the operational audit partially has a positive and significant effect on the company's performance, while the internal control partially has no significant effect on the company's performance.

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