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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal JUEMA Jurnal EKSPLOLHUM
Ali Usman
Universitas Medan Area
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) DALAM MENINGKATKAN KINERJA KEUANGAN PADA PT. PERUSAHAAN GAS NEGARA (PGN) Tbk. MEDAN Reviwya Gesti Paningrum; Ali Usman
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1721

Abstract

This study aims to determine whether implementation of good corporate governance can increase financial kineja at PT. National gas Company. The population in this study are all implementation of good corporate governance in improving financial performance at PT. Perusahaan Gas Negara, samples are Implemnetasi Good Corporate Governance in improving financial performance. Perusahaan Gas Negara Tbk. 2012-2014 year, type of data used in this study using quantitative and qualitative data type, source data used in this research is secondary data, the data collection techniques in this study using interview techniques and Documentation, Technical Analysis of the data used is Descriptive Analysis , Research Shows that PT. National Gas Company has implemented good corporate governance Good with achieving value 92.14%, but in terms of financial performance as measured by the ratio of Return On Equity (ROE) impairment in current year profit amounted to 17.43%.
IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) DALAM MENINGKATKAN KINERJA KEUANGAN PADA PT. PERUSAHAAN GAS NEGARA (PGN) Tbk. MEDAN Reviwya Gesti Paningrum; Ali Usman
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1721

Abstract

This study aims to determine whether implementation of good corporate governance can increase financial kineja at PT. National gas Company. The population in this study are all implementation of good corporate governance in improving financial performance at PT. Perusahaan Gas Negara, samples are Implemnetasi Good Corporate Governance in improving financial performance. Perusahaan Gas Negara Tbk. 2012-2014 year, type of data used in this study using quantitative and qualitative data type, source data used in this research is secondary data, the data collection techniques in this study using interview techniques and Documentation, Technical Analysis of the data used is Descriptive Analysis , Research Shows that PT. National Gas Company has implemented good corporate governance Good with achieving value 92.14%, but in terms of financial performance as measured by the ratio of Return On Equity (ROE) impairment in current year profit amounted to 17.43%.
PENGARUH KINERJA  LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2021 Zonarico Karo-Karo; Aditya Amanda Pane; Ali Usman
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

The purpose of this research is to determine the influence of environmental performance on company value in companies listed on the BEI in 2017-2021, partially and simultaneously. The research population is all companies that participated in Proper from 2017-2021 and were listed on the Indonesia Stock Exchange (BEI) from 2017-2021. with a sampling technique based on criteria using purposive sampling. The samples obtained were based on the criteria of 16 companies listed on the Indonesian Stock Exchange. The type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using SPSS v.25. Based on the results of the partial test, the following equation can be formulated as the t-calculated value (4.710) > t-table (1.99) and sig value (0.000) < 0.05 so it can be concluded that environmental performance
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT. PERKEBUNAN NUSANTARA IV REGIONAL 1 Bella Wasistha Matanari; Retnawati Siregar; Ali Usman
EKSPOLHUM Vol. 1 No. 2 (2024): Agustus
Publisher : SUAN PUBLISHER

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Abstract

This study aims to find out the report on the realization This research aims to determine the influence of accounting information systems and internal control on the quality of financial reports at PT. Perkebunan Nusantara IV Regional 1. This research uses primary data. Primary data is obtained from answers to a series of statements in the form of a questionnaire to PT employees. Perkebunan Nusantara IV Regional 1, totaling 60 respondents. The sampling technique in this study used the Saturated Sampling Technique, where all the population in this study was sampled. In this study, the population and samples taken were all employees of PTPN IV in the finance department, totaling 60 people. This research uses multiple linear regression analysis techniques. Based on the results of partial testing of the Accounting Information System on the Quality of Financial Reports, the calculated t value was 6.023 > 1.672 and had a significant number of 0.011 < 0.05. Based on the results of partial testing of the Internal Control variable on the Quality of Financial Reports, the calculated t value was 2.699 > 1.672 and had a significant number of 0.000 < 0.05. When compared with the Ftable value, Fcount > Ftable, or 16.520 > 3.092, thus it can be concluded that all independent variables (X1 and X2) simultaneously influence the dependent variable (Y).
Co-Authors Aditya Amanda Pane Bella Wasistha Matanari Retnawati Siregar Reviwya Gesti Paningrum Zonarico Karo-Karo