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All Journal Jurnal Ilmiah ASET Management and Accounting Expose
Yeni Kuntari
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Kepemilikan Saham Publik, Profitabilitas, dan Media terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Silvia Debora Hitipeuw; Yeni Kuntari
Management & Accounting Expose Vol 3, No 1 (2020)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v3i1.135

Abstract

Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi pengungkapan Corporate Sosial Responsibility (CSR). Faktor-faktor yang diteliti dalam penelitian ini adalah Kepemilikan Saham Publik, Profitabilitas dan Media sebagai variabel independen sedangkan CSR sebagai variabel dependen. Sampelnya adalah perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) yang menyampaikan laporan keuangan secara konsisten pada 2016-2018. Data yang digunakan dalam penelitian ini adalah data sekunder menggunakan metode Purposive Sampling. Analisis Regresi Linier Berganda digunakan sebagai penganalisis data. Hasil pengujian menunjukkan bahwa Kepemilikan Saham Publik dan Media berpengaruh signifikan terhadap Pengungkapan CSR, sedangkan Profitabilitas tidak memiliki pengaruh yang signifikan terhadap Pengungkapan CSR. Secara simultan Kepemilikan Saham, Profitabilitas dan Media berpengaruh signifikan terhadap Pengungkapan CSR perusahaan Properti dan Real Estat yang terdaftar di Bursa Efek Indonesia untuk periode 2016-2018.
Pengaruh Profitabilitas, Struktur Kepemilikan, Tingkat Pertumbuhan Perusahaan dan Efektifitas Usaha terhadap Kebijakan Deviden Galih Sanjaya; Nurdhiana Nurdhiana; Yeni Kuntari
Jurnal Ilmiah Aset Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1
Publisher : STIE Widya Manggala

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Abstract

This research aimed to find out the influence of profitability, ownership structure, growth, and business effectiveness on dividend policy. The population in thisresearch were manufacturing companies listed in BEI as many as 419 companies, while the sample used as many as 18 companies. The sampling technique used was non probability purposive sampling judgment. The analysis tool used was multiple linear regression, besides also tested classical assumption. The results showed profitability, growth rate and effectiveness of business had significant positive effect on dividend policy, ownership structure had significant negative effect on dividend policy. Based on the results of research profitability, ownership structure, growth, and effectiveness of business may explain thedividend policy as high as 91.5% while the rest of 8.5% are explained by other variables not included in the research.
Pengaruh Variabel Makro terhadap Penerimaan Pendapatan Asli Daerah Kabupaten Karanganyar Triani Triani; Yeni Kuntari
Jurnal Ilmiah Aset Vol 12 No 1 (2010): Jurnal ASET Volume 12 No 1
Publisher : STIE Widya Manggala

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Abstract

The research was quantitative research that used secondary data namely data of physical and documentary data. Later in this study, focusing only examined financial data Karanganyar District in the period 2003-2007. Method of analysis in this study used testing conducted by testing the effects of independent variables to the dependent variable. Analysis tools used in the study was quantitative analysis. Quantitative analysis was divided into two, namely the classical assumption test and multiple linear regression test.
Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Lany Setiowati; Yeni Kuntari
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

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Abstract

The purpose of this research was to analyze the financial performance of Kawasan Industri Candi Semarang seen from finance ratio of the corporation. The analysis devices used were liquidty, solvability, profitability and activity ratio. Liquidity ratio as measured by current ratio showed the result of 3,62, quick ratio 2,77, Net working capital 2,61 it showed the company was above standard. Solvability ratio as measured from Debt to Asset Ratio showed the result of 0,23, Debt to Equity Ratio 0,29, Equity Multiplier 1,31 it showed a good condition in the investment. Profitability Ratio as measured from Gross Profit Margin showed the result of 0,87, net profit margin 0,11, return on asset 0,16, return on equity 0,20, productivity ratio 1,36 it showed that the company was good enough to generate profit in sales operational. Activity ratiomeasured by Receivable Turn Over showed the result of 9,14, the average revenue receivable 39,8, Total Asset Turn Over 1,36 it showed the company had good performance to support company activity.
Pengaruh Karakteristik Individu dan Faktor-Faktor Pekerjaan terhadap Motivasi Djoko Sunarto; Yeni Kuntari
Jurnal Ilmiah Aset Vol 15 No 1 (2013): Jurnal ASET Volume 15 No 1
Publisher : STIE Widya Manggala

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Abstract

This study aimed to determine the effect of individual characteristics and work factors on motivation of Auditors at Public Accounting firms in Semarang period 2012. The sample was 118 auditors. From 118 questionnaires distributed, only 42 questionnaires were returned and analyzed. The analytical tool used in this research was multiple linear regression. The results showed that there was influence between individual characteristics and work factors on motivation. The coefficient of determination of both the independent Variabels of 84.70% means that the variation of these two Variabels in explaining the motivation for the remaining was explained by other Variabels that were not mentioned in the study.
Analisis Kinerja Keuangan Daerah Propinsi Jawa Tengah serta Implikasinya terhadap Penggalian Potensi Pendapatan Asli Daerah Yeni Kuntari
Jurnal Ilmiah Aset Vol 10 No 2 (2008): Jurnal ASET Volume 10 No 2
Publisher : STIE Widya Manggala

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Abstract

This research discusses the analysis of financial performance in central java province in 2005. The indicator of financial performance such as regional income ratio to national budget, regional income ratio bruto regional domestic income, Lease ratio and regional retribution to original income, and per capita original income. The population in this research is all towns and sub-provinces in central java provinces. Then at the same time 4 sub-provinces and 4 towns are as samples. So the amount of sample in this research is 8 town or sub-provinces, whose sample has complete financial statement data in 2005. Sampling technique which is used in this research is purposive-judgement convience sampling. The method of data collecting is book study and documentation study. Comperisor analysis is used to compare between financial performance of town or sub-province in central java province so it can be known which town or sub-province has low or high performance. The analysis showed that high financial performance in central java province is Surakarta. While low financial performance in central java province is Pekalongan. The result of this research also give recommendation that region must explore it’s potential original income.
Pengaruh Earning per Share, Return on Asset, Return on Equity, dan Net Profit Margin terhadap Harga Saham Henri Wibowo; Yeni Kuntari
Jurnal Ilmiah Aset Vol 16 No 1 (2014): Jurnal ASET Volume 16 No 1
Publisher : STIE Widya Manggala

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Abstract

This research aimed to find out the influence of Earning per Share, Return On Asset, Return On Equity, and Net Profit Margin on the stock price of Wholesale and Retail Companies in 2009-2011 in Indonesia Stock Exchange either simultaneously or partially. The sampling technique used was Purposive Sampling method. There were 10 companies that could be analysed. The model regression used was by multiple linier regression. The result showed that simultaneously at level of significance 5% EPS, ROA, ROE, and NPM had a significant influence on the stock price of Wholesale and Retail. Partially at the level of significance 5% the result showed that EPS, ROE, and NPM had negative and significant influence on the stock price, meanwhile variable ROA had a positive and significant on the stock price. And in this research EPS, ROA, ROE, and NPM could explain the stock price as high as 28,7% and the remaining value 71,3% was influenced by other variables outside the model such as Book Value, The discount rate, risk-free interest rate, the market interest rate and market risk
Pengaruh Ukuran Perusahaan, Financial Leverage, Profitabilitas dan Nilai Saham pada Tindakan Perataan Laba Sigit Adi Nugroho; Yeni Kuntari; Triani Triani
Jurnal Ilmiah Aset Vol 23 No 1 (2021): Jurnal ASET Volume 23 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.1.179

Abstract

The purpose of this study was to analyze the factors that affect income smoothing. The factors examined in this study were firm size, financial leverage, profitability and stock value as the independent variables while income smoothing as the dependent variable. The samples were 11Automotive and Components companies listed on the Indonesia Stock Exchange (IDX) that submitted financial reports consistently in 2014-2018 period. The data used in this study were secondary data using a purposive sampling method. The data analysis in this study used logistic regression analysis. The test results showed that firm size had a significant effect on income smoothing while financial leverage, probability and stock value had no effect on Income smoothing. Simultaneously firm size, financial leverage, profitability and stock value had a significant effect on Income Smoothing of Automotive and Components Companies listed on the Indonesia Stock Exchange in 2014-2018.
Analisis Current Ratio, Debt to Equity Ratio, dan Return on Equity pada Perusahaan Farmasi yang Terdaftar di BEI Tahun 2018-2020 Pindy Widiya Pratiwi; Yeni Kuntari; Iin Indarti
Jurnal Ilmiah Aset Vol 24 No 1 (2022): Jurnal ASET Volume 24 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.24.1.200

Abstract

The pharmaceutical industry is a research-based industry. As time goes on, there is an increasing demand for producing medicinal products, medical devices in the health sector, of course, will have a positive impact on the growth of pharmaceutical companies listed on the Indonesia Stock Exchange. Funding is one of the important factors to face competition. This funding source is also called the source of own capital funding. For investors, there are three most dominant financial ratios that are used as a reference to see the condition of a company's performance, namely the liquidity ratio (Current Ratio), solvency ratio (Debt to Equity Ratio), and profitability ratio (Return on Equity). The purpose of this study was to determine and analyze the Current Ratio, Debt to Equity Ratio, and Return on Equity of pharmaceutical companies listed on the Indonesia Stock Exchange in 2018-2020. Based on the calculation of the ratio value of 4 pharmaceutical companies in 2018-2020, the average CR is 273%, which means it is categorized as good in paying short-term debt. The average DER is 1.04%, which means it is very good at paying off its short-term debt and making a profit. While the ROE is 0.18%, which means that it becomes an attraction for investors to invest in these pharmaceutical companies.
Analisis Determinan Kualitas Audit Kantor Akuntan Publik (KAP) Kota Semarang Diana Puspitasari; Yeni Kuntari; Triani Triani
Jurnal Ilmiah Aset Vol 25 No 1 (2023): Jurnal ASET Volume 25 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.1.211

Abstract

The purpose of this study was to determine and analyze the factors that affect audit quality which include audit tenure, audit fee, professional ethics, and auditor competence on audit quality in Public Accounting Firms (KAP) Semarang City. The method used in this research was a survey using a questionnaire. The population and sample of this study were all auditors in Public Accounting Firms (KAP) Semarang City, totaling 80 auditors. The sampling technique used was saturated sampling, where all members of the population are used as research samples. The analytical tool used in this research was multiple regression analysis. Based on the results of data processing, it can be concluded that: Audit tenure and audit fee had a significant effect on audit quality, while professional ethics and auditor competence had no significant effect on audit quality.
Co-Authors Diana Puspitasari Djoko Sunarto Galih Sanjaya Henri Wibowo Iin Indarti Lany Setiowati Nurdhiana Nurdhiana Pindy Widiya Pratiwi Sigit Adi Nugroho Silvia Debora Hitipeuw Triani Triani