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Journal : SENMEA

KLASIFIKASI AUDIT DELAY BERDASARKAN LEVERAGE, UKURAN PERUSAHAAN, DAN RETURN ON ASSETS Anggraini, Dian Ayu Tria; Tohari, Amin; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 9 (2024): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2024
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara Leverage, Ukuran Perusahaan, dan Return on Assets terhadap audit delay secara parsial pada perusahaan subsektor property dan real estate periode 2021-2023. Penelitian ini menggunakan metode kuantitatif dan sampel penelitian menggunakan metode purposive sampling. Penelitian ini menggunakan sumber sekunder, dan metode pengumpulan data berupa penelitian file dan penelitian kepustakaan. Teknik analisis yang diambil yaitu regresi logistik, analisisnya anatara lain statistik deskriptif, uji multikolinearitas, pengujian model, koefisien determinasi dan uji hipotesis dengan software SPSS versi 23. Hasil penelitian menunjukkan bahwa Leverage dan Return On Assets secara parsial tidak berpengaruh signifikan terhadap audit delay, sedangkan ukuran perusahaan secara parsial berpengaruh signifikan terhadap audit delay. Kebaruan penelitian ini pada variabel Leverage, dalam penelitian-penelitian sebelumnya belum ada yang membahas mengenai Leverage dengan pendekatan yang digunakan. Dengan demikian, penelitian ini diharapkan dapat memberikan kontribusi baru dalam literatur terkait Leverage yang belum pernah diangkat atau diteliti sebelumnya.
PEMODELAN REGRESI PADA PRODUKTIVITAS KERJA KARYAWAN USAHA FURNITURE BERDASARKAN PENGAWASAN, KEDISIPLINAN, DAN LINGKUNGAN KERJA Soedjoko, Dodi Kusuma Hadi; Purnomo, Hery; Bhirawa, Sigit Wisnu Setya; Tohari, Amin
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this study was to determine the effect of supervision, discipline and work environment on employee work productivity at VIT Furniture, partially and simultaneously. The results of observations shown that most of the employees often arrive late, often permit during work hours and the work environment is uncomfortable. The research approach used a quantitative descriptive approach, the research sampling technique used a saturated sample, with 40 respondents and analyzed using multiple linear regression. The conclusion of this study is that there is a partial influence between supervision, discipline and work environment on work productivity. And there is a significant effect simultaneously between supervision, discipline, and work environment on work productivity.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018 Meze, Maria Florentina; Tohari, Amin
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The value of the company is one of the measuring tools for profit because it will bring success to leaders and managers in managing company finances. Shareholders want high company value. High company value reflects high share value, so that it is considered to provide high welfare to shareholders. Bargaining for financial contracts in a company requires company size. The purpose of this study was to examine the effect of Profitability (ROA), Leverage (DER) and the disclosure of Corporate Social Responsibility on firm value with firm size as a moderating variable. The population in this study is mining companies listed on the Indonesian stock exchange for the 2016 - 2018 period. The sample used is 20 companies. The method used in this research is multiple linear regression method using the ex post facto quantitative approach. Hypothesis testing uses the t test. The results show (1) Profitability (ROA), Leverage (DER) and Corporate Social Responsibility have a significant effect on firm value, while Leverage (DER) and Corporate Social Responsibility partially do not have a significant effect on firm value. (2) Company size is able to moderate Profitability (ROA), Leverage (DER) and Corporate Social Responsibility (CSR).
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS DALAM MENINGKATKAN PENGENDALIAN INTERNAL (Studi Pada PT. Armada Pagora Jaya Kediri) Sari, Ayu Agustina; Sugeng, Sugeng; Tohari, Amin
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Tujuan penelitian ini adalah untuk mengetahui penerapan sistem informasi akuntansi penjualan dan penerimaan kas dalam meningkatkan pengendalian internal pada PT. Armada Pagora Jaya Kediri. Penelitian ini menggunakan pendekatan deskriptif dan penelitian kualitatif. Data yang digunakan adalah data primer dan sekunder. Prosedur pengumpulan data adalah observasi, dokumentasi dan wawancara langsung ke objek penelitian. Hasil penelitian ini adalah di dalam PT. Armada Pagora Jaya Kediri Prosedur, Fungsi, Dokumen dalam sistem informasi akuntansi penjualan dan penerimaan kas sudah sesuai dengan teori, namun fungsi gudang masih belum sesuai dengan teori yang ada. Serta unsur sistem pengendalian internal, Karyawan yang mutunya sesuai dengan tanggungjawabnya belum sesuai dengan teori. Sudah banyak penelitian yang mengkaji tentang sistem informasi akuntansi penjualan dan penerimaan kas, namun masing-masing penelitian memiliki karakteristik tersendiri terkait t judul, tempat dan hasil penelitian. Baik dari segi penyebab kelemahan dan hambatan yang dilalui. Dan penili meyakini bahwa jika berbeda tempat penelitian termasuk dalam kebaruan.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 - 2020) Julistira, Adhe; Tohari, Amin; solikah, Mar'atus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the effect of audit fees, audit tenure, hood rotation on audit quality both partially and simultaneously in Manufacturing Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study suggests that whether later audit quality can be measured by determined variables where the KAP rotation variable has not been widely taken by previous researchers. The sample used in this study were 58 Manufacturing Sector Companies listed on the Indonesia Stock Exchange. Then the data was analyzed using the SPSS for windows version 20 program using the logistic regression method. The results of this study are (1) The results of logistic regression indicate that the audit fee variable has no effect on audit quality. (2) The results of the logistic regression test in this study indicate that audit tenure has no effect on audit quality. (3) The results of the logistic regression test show that KAP rotation has no effect on audit quality. Keywords: audit fee, audite tenure, hood rotation, and quality audit
PENGUKURAN KINERJA KARYAWAN DENGAN PENDEKATAN CROSS SECTIONAL ANALYSIS Jayanti, Bella Dwi; Tohari, Amin; Faisol, Faisol
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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The impIementation of this study was to investigate and evaIuate the variabIes that affect empIoyee performance. Job Motivation, Accounting lnformation Systerns, and lnformation TechnoIogy Usage are independent variabIes. Data from the questionnaire were coIIected from PT. XYZ workers. The study's sampIe consisted of 36 workers. MultipIe Iinear regression with a 5 percent confidence IeveI was the methodoIogy empIoyed in this investigation. The findings of this study suggest that whiIe information technoIogy usage partiaIIy has no significant impact on empIoyee performance, while  accounting information systern and job motivation partially have an impact on empIoyee performance. Based on the resuIt of the F test, it’s known that the accounting information systems, job motivation and usage ofi information technology simuItaneousIy have a significant impact on empIoyee performance. The corrected R Square resuIts show a vaIue of 0.555, or 55.5 percent, which indicates that the combined impact of Accounting lnformation Systems, Work Motivation, UtiIization of lnformation Technology, Accounting lnformation Systems, Work Motivation and lnformation Technology Usage on EmpIoyee Performance is 55.5 percent, with the remainingg44.5 percent infIuenced by factors outside the scope of this study.  
MODEL REGRESI KINERJA KARYAWAN BERDASARKAN SISTEM INFORMASI AKUNTANSI, PENGENDALIAN INTERNAL, DAN MOTIVASI KERJA PADA PT. SENTRALSARI PRIMASENTOSA (DEPO CLEO KEDIRI) Novita Effendi, Elviana; Tohari, Amin; Solikah, Mar'atus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to analyze the effect of accounting information systems, internal control, and work motivation on employee performance at the Cleo Depo Kediri. This research uses a quantitative approach with a causal associative survey research method. The data analysis method uses multiple linear regression, classical assumption test, determinant coefficient test (R2) and hypothesis test. The results of this study indicate that the accounting information system partially has a significant effect on employee performance. Partial internal control has a significant effect on employee performance. Work motivation partially has a significant effect on employee performance. Simultaneously accounting information system, internal control and work motivation affect the performance of employees at PT. Sentralsari Primasentosa (Depo Cleo Kediri). This study uses the latest data, namely 2022.  
PENGARUH NPM, ROI, EPS, DAN DPS TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN Amruroh, M. Qoirul Jazik; Tohari, Amin; Zaman, Badrus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This research is aimed at knowing the effect of the Net Profit Margin (NPM), Return On Investment (ROI), Earning Per Share (EPS), and Dividend Per Share (DPS) on the mining sector company stock price listed on the Indonesia Stock Exchange for the 2018-2020 period. Data analysis techniques using the regression panel with the fixed effect model 5% significance. The approach in this study used a quantitative causality method with a sample search using purposive sampling method. The result of this study is partial to NPM, ROI, and DPS have no significant effect on the mining company stock price, while EPS has a significant effect on the mining company stock price. Simultaneously NPM, ROI, EPS, and DPS have significant effect on the mining company stock price
ANALISIS BIAYA PRODUKSI BERDASARKAN JOB ORDER DAN PROCESS COST METHOD DALAM PENENTUAN HARGA JUAL Hendriawan, Muhammad; Widiawati, Hestin Sri; Tohari, Amin
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the analysis of production costs with the job order cost method and the analysis of production costs with the process cost method on determining the selling price of products in UD. Kerja Bersama Research.ini.using a descriptive approach and quantitative research. The data used are primary and secondary data. The data collection procedure is observation, documentation and direct interview to the object of study. The results of this study are that, within the UD. Kerja Bersama production costs and selling prices of products based on the job order cost method are higher than the process cost method. Because there is a difference in each element of costs incurred in the two methods so that it will affect the determination of the selling price of the product. The conclusion of this study shows that the process cost method has a lower cost value than the job order cost method, based on the difference in costs incurred by the job order is higher than the cost method.
PENGARUH AKUNTABILITAS,TRANSPARANSI DAN PARTISIPASI TERHADAP ALOKASI DANA DESA DALAM MEWUJUDKAN GOOD GOVERNANCE (STUDI KASUS PADA DESA DI KECAMATAN PAPAR KEDIRI) Widuri, Sani; Tohari, Amin; Zaman, Badrus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to analyze the effect of accountability, transparency and participation on the allocation of village funds in realizing Good Governance in villages in the Papar District, Kediri Regency. Data collection was carried out by giving questionnaires to village officials who met the criteria in the Papar District, Kediri Regency. The research respondents were 80 respondents who had a background in the process of managing Village Fund Allocations, this study used a quantitative approach with associative panelman technique which was used to reveal problems that were causal in nature between two variables or more. Diana's research model using multiple linear regression with SPSS version 23 program. The results of this study are that accountability, transparency and partial participation have a significant effect on the allocation of village funds in realizing Good Governance in Villages in Papar District.
Co-Authors Abdurrakhman Prasetyadi, Abdurrakhman Adiatma Adiatma aeri rahmad Amalia Sholihah, Rizki Ambar Yoganingrum Amelia, Weninda Rizky Amilia Nanda Putri Lestari Amruroh, M. Qoirul Jazik Andi Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anggraini, Dian Ayu Tria Arinda, Nadya Tri Athaya Julie Kuswanto Awalanty, Aprilia Putri Ayu Septi Fauzi, Diah Badrus Zaman Bambang Widjanarko Otok Basthoumi Muslih Cahyani, Fanya Putri Candra, Nadyla Alfiena Dewi, Citra Cerya Mulya Diah Nurdiwaty Dian Kusumaningtyas, Dian Evita Noviani Fa'ida, Maf'ulatul Faisal, Ali Faisol Faisol Faisol Faisol Faisol FAJAR SETIAWAN Febriandirza, Arafat Ferdy Bagas Cahyono Fine Ferda Sella Putri Hardianto, Reynaldi Hendriawan, Muhammad Hery Purnomo Hesti Istiqlaliyah Indrawati, Ariani Indri Juwita Asmara Jayanti, Bella Dwi Julistira, Adhe Khoiriyah , Wihdatul Khoiriyah, Wihdatul Khusnatussalwa, Naela Kurniawan, Wahyu Indra Liana Linawati Linawati linawati linawati Linggarsari, Ovi Meilani, Anasya Dinda Meze, Maria Florentina Muhammad Yudhi Rezaldi, Muhammad Yudhi Novita Effendi, Elviana Nurjanah, Putri Rizki Prayogy, Mia Dwi Puji Astuti Puji Astuti Puspita, Erna Putri, Rizkiya Anisyah Putu Lokantara Raden Mohamad Herdian Bhakti Renata, Felicia RESTIN MEILINA Saputri, Vilda Sari, Ayu Agustina Sari, Dewi Mayang SB, Sigit Wisnu Shavitri, Pungky Indah Dyah SIAGIAN, AL HAFIZ AKBAR MAULANA SIGIT PUJI WINARKO Siti Azizah Siti Chotimah Soedjoko, Dodi Kusuma Hadi Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati , Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Syamsul Alam, Syamsul Widiawati, Hestin Sri Widuri, Sani Wulandari, Riska Ulfa Yulaekah, Maria Siti