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Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Perumda Air Minum Pusat Kota Surakarta Miftakul Jannah; Kartika Hendra Ts; Riana R Dewi
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 1 No 2 (2019): Business Innovation & Entrepreneurship Journal (Agustus)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.897 KB) | DOI: 10.35899/biej.v1i2.58

Abstract

The present study is aimed at examining the influence of user involvement, user training and education, support of top management, and personal technical ability on the performance of accounting information system (AIS) at city-owned water company of Surakarta, at which some employees were selected purposively as the sample AIS users based on the criterion that that they have a one-year minimum work experience. The results of multiple regression analysis show that user involvement, support of top management, and personal technical ability had positive influence in AIS performance. Conversely, user training and education had no influence on AIS performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA Fenti Fiqri Fadella; Riana R Dewi; Rosa Nikmatul Fajri
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1521

Abstract

This study aims to examine and analyze how much influence Liquidity (CurrentRatio and Net Working Capital Ratio), Profitability (Return on Capital Employed, Return on Assets, Gross Profit Margin), Inflation Rate, and Company Size on Profit Growth in Pharmaceutical Companies listed on the Indonesia Stock Exchange for the period 2014-2018. There are 11 companies used as populations in this study. The sample was determined using the Puposive Sampling method and obtained a sample of 8 Pharmaceutical companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The data analysis method used is multiple linear regression model with SPSS version 20. With the results of Current ratio research, Return on Capital Employed, Return on Assets, and Inflation Rate significantly influence Profit Growth, while Net Working Capital Ratio, Gross Profit Margin, and Company size has no significant effect on profit growth.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas dan Sales Growth terhadap Kebijakan Dividen (Studi Empiris pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Arifa Nur Azizah; Riana R Dewi; Purnama Siddi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 3 (2020): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i3.1017

Abstract

This study aims to examine and analyze the effect of company size, profitability, leverage, liquidity and sales growth on dividend policy on LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. The population of this study is all companies belonging to the LQ45 index listed on the Indonesia Stock Exchange in 2016-2018. The use of samples in research using Purposive Sampling with certain criteria in order to obtain 66 data samples to be studied. The data used are secondary data sourced from financial statements. This research uses Multiple Linear Regression Analysis Test method. From these tests it can be seen that Company Size, Profitability and Leverage affect Dividend Policy. While Liquidity and Sales growth does not affect the Dividend Policy in LQ45 Companies in 2016-2018.
Faktor-Faktor Yang Mempengaruhi Belanja Modal Kabupaten/Kota Di Jawa Tengah Ilham Ahmad Maulana; Endang Masitoh; Riana R Dewi
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.7102

Abstract

The purpose of this research is to find out and analyze the influence of Local Revenue (PAD), General Allocation Fund (DAU), Over Time Budget Financing (SILPA) and area size on capital expenditure on district / city governments in Central Java for the period of 2016-2018.This research method is quantitative. The population of this research is 35 regencies / cities in Central Java. The sampling method used is saturated sampling so the sample in this study is all members of the population. Data analysis in this study uses multiple linear regression analysis. The results of this study indicate that the Regional Original Revenue (PAD), the Remaining Budget Financing (SILPA) and the size of the area affect the capital expenditure. While the General Allocation Fund (DAU) has no effect on capital expenditure.
Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018) Lola Dwi Antikasari; Rosa Nikmatul Fajri; Riana R Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.208

Abstract

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of documentation (taking company financial statements). Data analysis method used is multiple linear regression method. The results showed that the size of the board of directors had a positive effect on financial performance. The leverage variable has a negative effect on financial performance. While the size of the company has no effect on financial performance. The benefits of this study are as a reference for further research. Besides that, it can be used as a management guideline in analyzing the company's financial performance.
Pengaruh Rasio Keuangan Terhadap Financial Distress pada Industri Food And Beverage di Bursa Efek Indonesia Periode 2017-2019 Dwi Nurhayati; Riana R Dewi; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.197

Abstract

This study aims to determine the effect of profitability, leverage, liquidity, and cash flow on financial distress. This study uses a logistic regression data analysis method with the help of the SPSS version 21 program. The population in this study were 19 food and beverage companies on the Indonesia Stock Exchange (BEI) from 2017-2019. The data used in this study is secondary data obtained from financial reports published by the company from the website (www.idx.co.id). The sample was determined by the purposive sampling method, which is based on the criteria set and obtained as many as 19 companies where the research was conducted for 3 years so that 57 samples were obtained consisting of 15 companies that experienced financial distress and 42 companies that were non-distressing. The results of this research indicate that profitability, leverage and liquidity have no effect on financial distress while cash flow variables have an effect on financial distress. The results of this research are expected to be additional consideration in making company decisions in managing the company in order to avoid financial distress. And can be additional information for users of financial statements for consideration of investment decisions
LDR, ROA Dan BOPO Terhadap Harga Saham Dian Widianingsih; Riana R Dewi; Purnama Siddi
Journal of Economics Development Issues Vol 4 No 1 (2021): Journal of Economics Development Issues
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.404 KB) | DOI: 10.33005/jedi.v4i1.95

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh LDR (Loan to Deposit ration), ROA (Return On Asset), BOPO (Beban Operasional Pendapatan Operasional) terhadap harga saham pada perusahaan sektor perbankan di BEI. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang terdaftar di BEI tahun2017-2018. Sampel yang digunakan sejumlah 44 perusahaan dengan metode purposive sampling. Tahap analisis data penelitian adalah analisis linear berganda. Hasil penelitian secara simultan menunjukkan bahwa LDR, ROA dan BOPO berpengaruh terhadap harga saham. Secara parsial LDR tidak berpengaruh terhadap harga saham memiliki signifikansi 0,152 > 0,05. ROA memiliki signifikansi 0,000 < 0,05 berpengaruh terhadap harga saham. BOPO memiliki signifikansi 0,011 < 0,05 berpengaruh terhadap harga saham. Hal tersebut berarti bahwa setiap kenaikan ROA dan BOPO akan menaikan harga saham, sedangkan LDR mempunyai pengaruh negatif terhadap harga saham, artinya setiap kenaikan LDR akan menurunkan harga saham.
PENGARUHEDEBTITOIEQUITYIRATIO, UKURANIPERUSAHAAN, GROWTHEDANIINFLASI TERHADAPIPROFITABILITAS Elvira Fitriana Sherly; Riana R Dewi; Yuli Chomsatu
Jurnal Investasi Vol. 6 No. 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v6i2.75

Abstract

A company has a great influence on people's lives, especially for national economic growth. Therefore, a company needs to optimize company profits. The higher the profit of the company illustrates the higher the level of profitability of the company and the better the financial performance. Profitability is used as a basis for making decisions for both managers and investors. The purpose of this study was to analyze the effect of debt to equity ratio, company size, growth, and inflation on profitability. This study uses a population ofi11 pharmaceutical companies listed on the Indonesia StockmExchangemin 2014-2018. Andmproduced a sample of 30 companies. The sampling technique uses purposive sampling. Research instrument in the form of documentation (taking the company's financial statements). The data analysis method used is multiple linear regression methods. The results showed that the debt to equity ratio and company size affect profitability, while growth and inflation do not affect profitability. Suatu perusahaan mempunyai pengaruh yang besar bagi kehidupan masyarakat terutama untuk pertumbuhan ekonomi nasional. Oleh sebab itu, sebuah perusahaan perlu mengoptimalkan keuntungan perusahaan. Semakin tinggii keuntungan perusahaan menggambarkan semakin tinggi tingkatt profitabilitas perusahaan dan semakin baikk pulamkinerja keuangannya. Profitabilitas digunakan sebagai dasar untukk mengambil keputusan baik untuk seorang manajer maupun investor. Tujuan penelitiian ini adalah untuk menganalisis pengaruh debt to equiity ratio, ukuran perusahaan, growth dan inflasi terhadap profitabilitas. Penelitiian ini menggunakan populasi sebanyak 11 perusahaan farmasi yang terdaftarmdi BEI tahun2014-2018. Dan menghasilkan sampel sebanyak 30 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Instrumen penelitian berupa dokumentasi (mengambil laporan keuangan perusahaan). Metodeianalisi data yang dignakan adAlah metode regresi linier berganda. Hasl penelitian menunjukkan bahwa secara parsial debt to equity ratio dan ukuran perusahaan berpengaruh terhadap profitabilitas, sedangkan growth dan inflasi tidak berpengaruh terhadp profitabiliitas
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI Aprilia Syaroh Nirwana; Riana R Dewi; Purnama Siddi
Jurnal Investasi Vol. 6 No. 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v6i2.77

Abstract

Stock price is a very important factor to consider and indicators are used to measure the welfare of shareholders. the purpose of this study was to analyze the effect of ROA, ROE, ROI, EPS, DER, company size, and company age stock prices. Sources of data obtained from the financial statements of agricultural sector companies listed on the stock exchange in 2014-2019. This type of research is quantitative.nThe population and sample used a purposive sampling technique of 17 companies. The analytical method used is multiple linear regression, F test, and t-test. The results showed that the variables ROA, ROE, ROI, EPS, DER, company size, and company age simultaneously affect stock prices. While partial analysis shows that the variable ROA, ROI, EPS, DER company size, and age of the company affect the stock price, while the ROE variable doesn't affect the stock price. The coefficient of determination (Adjusted R2) contributed to the influence on the variable ROA, ROE, ROI, EPS, DER, company size, and age of the company by 76.4%. while 23.6% is influenced by other variables. Harga saham merupakan faktor nyang sangat peneting untuk diperhatika dan indikator digunakan untuk mengukur kesejahteraan pemegang saham. tujuann penelitian ini untuk menganalisis pengaruh ROA, ROE, ROI, EPS, DER, kuran perusahaan, dan umur perusahaan terhadap harga saham. Sumber data diperoleh dari laporan keuangan perusahaan sektor pertanian yang terdaftar di BEI pada tahunn2014-2019. Jenis penelitian ini adalah kuantitatif. Populasi dan sampel menggunakan teknik purposive sampling sebanyak 17 perusahaan. Metode analisis yang digunakan adalah regresi linerar berganda, uji F dan uji t. Hasil penelitian menujukkan bahwa variabel ROA, ROE, ROI, EPS, DER, ukuran perusahaan, dan umur perusahaan nsecara simultan berpengaruh terhadap harga saham. Sedangkan analisis secara parsial menunjukkan bahwa variabel ROA, ROI, EPS, DER, ukuran perusahaan, dan umur perusahaan berpengaruh terhadap harga saham,sedangkan variabel ROE tidak berpengaruh terhadap harga saham.Dengan adanya Koefisien determinasi (Adjusted R2) menyumbangan pengaruh variabel ROA, ROE, ROI, EPS,nDER, ukuran perusahaan, dan umur perusahaan sebesar 76,4%. sedangkan 23,6% dipengaruhi oleh variabel lainnya.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, GROWTH OPPORTUNITY TEHADAP KEBIJAKAN DEVIDEN: (pada perusahaan sub-sektor makanan - minuman yang terdaftar di bei 2014-2018) Shindi devia Areza rahmadini; Riana R Dewi; Yuli Chomsatu
Jurnal Investasi Vol. 6 No. 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v6i2.79

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage, growth opportunity terhadapi kebijakan devideni pada perusahaan sub sektor makanan dani minumani yang terdaftari di bei pada tahun 2014-2018. Metode peneltian ini adalah kuantitatif. Populasi penelotian ini adalah seluruh perusahaan sub-sektor makanan dan minuman. Metode penentuan sampel yang digunakan adalah purposive sampling sehingga sampel dalam penelitian ini sebanyak 8 perusahaan. Analisis data dalam penelitian ini menggunakan analisisi regresi linier berganda. Hasil penelitian ini menunjukkani bahwa ukuran perusahaan, profitabilitas, growth opportunity berpengaruh terhadap kebijakan deviden. Sedangkan leveragei tidaki berpengaruh terhadapi kebijakan deviden. Manfaati dari pengkajian ini adalah memberikani tambahan informasi terhadap peneliti yang akan mengembangkani ilmu pengetahuan di bidang akutansi keuangan