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Analysis of determinants of manufacturing company value Ardiani Ika Sulistyawati; Yulianti Yulianti; Rosyati Rosyati; Dian Triyani
Enrichment : Journal of Management Vol. 13 No. 4 (2023): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i4.1641

Abstract

In general, the company's goal is to maximize company value as reflected in the share price and increase the wealth of company owners by achieving targeted profits. This research aims to analyze the influence of dividend policy, investment decisions, liquidity, profitability, capital structure and company size on company value. The objects of this research are all manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. This research uses secondary data obtained through documentation methods. The results of this research prove that investment decisions, profitability, capital structure and company size have a significant effect on company value. Meanwhile, dividend and liquidity policies have no influence on company value. The resulting coefficient of determination was 84.9%.
OPINI AUDIT GOING CONCERN: SUATU KAJIAN EMPIRIS Ardiani Ika Sulistyawati; Yulianti; Dian Triyani; Rr. Lulus Prapti Nugroho Setiasih Surjanti
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This research is motivated by the existence of problems in the form of gap phenomena in the form of discrepancies in the results of the analysis regarding the direction of the relationship between the independent variables of the study which include the previous year's audit opinion, company size, liquidity, profitability, and solvency with the dependent variable going concern audit opinion in manufacturing companies listed on the Stock Exchange Indonesian Securities in 2016- 2020. This study aims to examine the effect of the previous year's audit opinion, company size, liquidity, profitability, and solvency on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange. The research was conducted with a quantitative research approach. This type of research is descriptive research. The population in this research is 160 companies and the total sample is 32 manufacturing companies listed on the Indonesia Stock Exchange 2016-2020. The variables related to this research are the previous year's audit opinion, company size, liquidity, profitability, and solvency and going concern audit opinion in manufacturing companies. Data analysis technique using logistic regression. The results showed that there was a significant effect on the previous year's audit opinion, profitability, and solvency variables on going concern audit opinion in manufacturing companies, while the company size and liquidity variables had no significant effect on going concern audit opinion in manufacturing companies listed on the Stock Exchange. Indonesia.
Determinant Factors of Leverage – Based Firm Value, with Management Ownership Role as a Moderation Aprih Santoso; Muslim; Ardiani Ika Sulistyawati; Dede Hertina; Alfiana
Jurnal Manajemen Bisnis Vol. 10 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i2.314

Abstract

This study aims to analyze leverage on firm value and the moderating role of management ownership variables in the influence of leverage on the value of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2020. The population of this research is all manufacturing companies on the Indonesia Stock Exchange for the 2015-2020 period. . The sampling technique in this study uses purposive sampling with the criteria of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period, with the total number of shares owned by the company's management above 1% of all outstanding shares so that the sample is 162. To see the type of moderation then used two equation models, so that the regression model equation. The data was processed with SPSS'26 software. The result of the research is that leverage has a positive and significant effect on firm value. Management ownership is proven to moderate the effect of leverage on firm value. The existence of management ownership in its interaction with leverage and firm value is a pure moderator
INTRODUKSI TENTANG LITERASI TATA KELOLA KEUANGAN TERINTEGRASI DENGAN FINANCIAL DIGITAL BAGI PELAKU UMK DI KECAMATAN MRANGGEN KABUPATEN DEMAK Aprih Santoso; Ardiani Ika Sulistyawati; Saifudin Saifudin
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.839

Abstract

The current condition based on the pre-survey of the Community Service Team, many members of the MSE Actors of Mranggen District are unable to manage their MSE finances properly, especially in managing receipts and expenses and separating personal finances from finances for business. On the one hand, reduced revenues due to the global food crisis have an impact on irregular income for MSEs. On the other hand, increased expenditure, due to the needs and prices of consumer goods also makes it difficult to manage MSE finances. This is the background of the Community Service Team to be interested in doing community service for members of MSE Actors in Mranggen District.  Community Service Method with introductory training on financial governance literacy integrated with digital financial and mentoring. As a result of the service, MSE actors understand and are able to carry out MSE financial management that is integrated with digital finance neatly and well
INTENSI PENGELOLAAN BISNIS BERBASIS DIGITALISASI CASH FLOW: BERSAMA MITRA UMKM KLASTER BANDENG KOTA SEMARANG Aprih Santoso; Saifudin Saifudin; Ardiani Ika Sulistyawati
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.1030

Abstract

This Community Service Partner, namely the Semarang Bandeng Cluster MSME actors, faces the problem of not being able to manage their MSME finances properly, especially in managing receipts and expenses and separating personal finances from finances for business. On the one hand, reduced revenues due to the global food crisis have an impact on irregular income for MSMEs. On the other hand, increased expenditure, due to the needs and prices of consumer goods also makes it difficult to manage MSME finances. This is the background of the Community Service Team to be interested in doing community service for members of the Semarang Bandeng Cluster MSME Actors. PkM Method with introductory training on Business Management based on Cash Flow Digitalization. The results of PkM, MSME actors in the Semarang Bandeng cluster. understand and be able to carry out MSME financial management integrated with Cash Flow Digitalization neatly and well
Influence of Financial Literacy, Risk Tolerance, Financial Efficacy on Investment Decisions and Financial Management Behavior Firda Nisafera Ulfa; Supramono Supramono; Ardiani Ika Sulistyawati
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i2.449

Abstract

The problem in this study lies in the development of financial literacy in the age range of 18-25 years which has continued to decrease by 3 times in a row since the SNLIK (National Survey of Financial Literacy and Inclusion) was conducted. This age range is included in the Z generation category. SNLIK was first conducted in 2013, and the survey is conducted every 3 years by the OJK (Financial Services Authority). From this phenomenon, it can be a reference that there are many Generation Z people who are afraid or fail or have not made an investment decision. This study aims to determine how understandable and effective financial literacy, risk tolerance, financial efficacy are in making investment decisions and financial management behavior.The population of this study is generation Z of Indonesia with birth ranges from 1996 to 2009. The sampling technique was purposive sampling with a total sampling of 200 respondents. The type of data used is primary data and secondary data. The data collection method used is through an online questionnaire (google form). The analysis technique used is SEM with Smart pls 3.0 software. The results showed that: financial literacy has an effect on financial management behavior, risk tolerance has no effect on financial management behavior, financial efficacy has had an effect on financial management behavior, financial literacy has had an effect on investment decisions, risk tolerance has had an effect on investment decisions, financial efficacy has no effect on decisions Investment and financial management behavior influence investment decisions.
KAJIAN EMPIRIS FAKTOR-FAKTOR PENENTU KEMANDIRIAN KEUANGAN DAERAH Sulistyawati, Ardiani Ika; Illyasa, Nizar; Santoso, Aprih; Dwi Nugroho, Arief Himmawan; Gusmao, Cristino
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dana alokasi umum, dan belanja modal terhadap kemandirian keuangan daerah pada kabupaten/kota di Provinsi Jawa Tengah Tahun 2019-2022. Populasi yang digunakan dalam penelitian ini adalah pemerintah kabupaten/kota di Provinsi Jawa Tengah. Metode pengambilan sampel dalam penelitian ini adalah sensus atau total sampling yang artinya seluruh populasi dijadikan sampel penelitian yaitu 29 kabupaten dan enam kota di Provinsi Jawa Tengah. Penelitian ini dilakukan selama empat tahun, yaitu pada tahun 2019-2022. Penelitian ini menggunakan data sekunder Laporan Realisasi APBD Pemerintah Provinsi Jawa Tengah. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pajak daerah, retribusi daerah, dan belanja modal secara parsial mempunyai pengaruh signifikan dan positif terhadap kemandirian keuangan daerah. Sedangkan secara parsial dana alokasi umum berpengaruh signifikan dan negatif terhadap kemandirian keuangan daerah.
The Role of Pentagon Fraud in Detecting Fraudulent Financial Statements Rimadanti, Shevina; Santoso, Aprih; Sulistyawati, Ardiani Ika
Golden Ratio of Finance Management Vol. 2 No. 2 (2022): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i2.185

Abstract

Pentagon fraud is one type of financial fraud that occurs in companies. Pentagon fraud occurs when a company hides or deceives financial statements to reduce the amount of taxes it must withhold or to increase the value of the company for investors report. The purpose of this study was to examine and analyze the effect of the pentagon fraud variable on financial statement fraud with the dependent variable proxy being F-Scores. While the independent variables used in this study are financial stability (ACHANGE), financial target (ROA), nature of industry (RECEIVABLE), ineffective monitoring (BDOUT), change in auditor (CPA), change in directors (DCHANGE), and the frequent number of the CEO's picture (CEOPIC). This research use samples of consumption sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2016–2020. By using purposive sampling, there are 55 samples from 11 companies. The data analysis method used multiple linear regression analysis, with hypothesis testing t-test, f-test, descriptive test, coefficient of determination. The results of this research shows that financial stability, ineffective monitoring, change in auditor, and change in direction have no significant influence on financial fraud statements. But financial target, nature of industry, and frequent number of CEO's picture have significant influence on financial fraud statement.
MENAKAR KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI FAKTOR-FAKTOR PENENTUNYA (Studi Empiris pada SKPD di Kota Semarang) Intan Ayuningtyas; Ardiani Ika Sulistyawati; , Arief Himmawan Dwi Nugroho
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.384 KB) | DOI: 10.55606/jaem.v2i1.109

Abstract

This research aims to test and analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity toward the quality of the financial information of local government. The sample in this research were employees of the finance department at SKPD in Semarang. Sampling techniques carried out by purposive sampling method that produces 124 samples to be processed. The analysis method used in this research is a quality test of data, classic assumptions test, hypothesis test and multiple linear regression analysis with SPSS program. The results show that the partial implementation of information technology utilization and human resources quality have a positive effect on the quality of local government financial reporting information, while the use of internal control systems, implementation good governance, and human resource capacity does not have an effect on the quality of local government financial reporting information. While simultaneously the analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity together affect the quality of the financial information of local government.
Pengaruh Budaya Kerja, Kompetensi, dan Komitmen Organisasi terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Variabel Intervening pada PT. Atalian Global Service di SMC RS Telogorejo Mahendra, Ihsan Kurnia; Saddewisasi, Wyati; Sulistyawati, Ardiani Ika
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1593

Abstract

This study aims to test and analyze the influence of work culture, competence, and organizational commitment on employee performance with job satisfaction as an intervening variable in PT. Atalian Global Service at SMC RS Telogorejo. This research is a type of explanatory research. The population in this study is employees of PT. Atalian Global Service at SMC Telogorejo Hospital which totals 103 people. The analysis tool used is PLS-SEM using SmartPLS software. The results of the study show that work culture has a positive effect on job satisfaction. Competence has a positive effect on job satisfaction. Organizational commitment has a positive effect on job satisfaction. Work culture has a positive effect on employee performance. Competence has a positive effect on employee performance. Organizational commitment has a positive effect on employee performance. Job satisfaction has a positive effect on employee performance.
Co-Authors Abdul Karim Adhitya Hendra Adi Mulya, Vinka Dewi Agusrina, Yohana Agustina, Arriani Ahmad Haris Albertus Wijaya Kurniawan Alfiana Amaral, Leonardo Bele Bau Andarista Puji Rahayu Andayani, Arum Sasi Anggreini, Trifena Ayu Anik Puji Lestari Anita Mustika Sari Annisa Ulfa Anton Priyo Nugroho Antonius Francis Rumapea Aprih Santoso Aprilia Qadriatin Aprilia Yulianti, Sisi Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arifah, Istiqlal Nur Aristi Aprilia Asmaraputri Arminda Quarista Nugraheni Ayu Fitriani Bambang Minarso, Bambang Dede Hertina Dedy Christiyanto Devy, Happy Sista Dian Indriana Hapsari Dian Indriana Tri Lestari Dian Putri Merdekawati Dian Triyani Dian Triyani Dian Triyani Dipa Teruna Awaloedin Dwi Fitriani Dzikriyah, Dzikriyah Edy Mulyantomo Eka Kurnia Patmasari Emaya Kurniawati Endang Lestari Endang Rusdianti Erna Susanti Ernawati, Nina Faerdi, Dahana Agni Redian Muslimin Fatmawati, Rizky Laelatul Ferry Agus Setiawan Firda Nisafera Ulfa Fransiska Laelatul Luviana Fridatien, Ericke Gusmao, Cristino Hanifah, Risti Ulfi Hanik Ati Hanityo Adi Wibowo Hendra, Adhitya Heri Setiyo Cahyono Hernyke Alviani Sembiring Meliala Hernyke Alviani Sembiring Meliala Ihsan Kurnia Mahendra Iin Indri Lestari Illyasa, Nizar Indarto Indarto Indarto Indarto Indrasti, Dita Mawar Indrayani, Rejeki Ari Intan Ayuningtyas Intan Ayuningtyas Intan Sujarwati Kesi Widjajanti Kesi Widjajanti Khoiriyah Khoiriyah Kristianti Kiswanto, Fransiska Nanda Kurnia Rina Ariani Kurniawan Eko Prasetyo Kurniawati, Aprilia Kusdianto, Sholeh Kusnilawati, Nunik Kuswardani, D. C. Lailatul Asna Lestari , Erika Puji Liana Rokhawati Liki Melati Linda Kusuma Lupi Susanti M. Hasan Ma'ruf Mahendra, Ihsan Kurnia Marlia Dina Karantika Martikasari Edi Susilastuti Martins, Celeste Maria Mohammed Sultan Saif, Gehad Muflihati Nur Fauzah Muhammad Ridwan Mulyantomo, Edy Muslim Nasution, Annio Indah Lestari Natalia Debby Anggraini Putri Netty Sylviana Nina Ernawati Ninik Budianti Nir Setyo Wahdi Nir Setyo Wahdi Nirsetyo Wahdi Noor Aini Mahmudah Noor Aini Mahmudah, Noor Aini Novi Widi Tiandari Nugrah Septiyani Purwanti Nugroho, Dedy Restu Nugroho, Dwi Widi Pratito Sri Nur Hidayat Nurul Khamim Oktaviani Putri, Dela Pahlawansyah Harahap Pambudi Bowo Leksono Pipin Sri Sudewi Prastiti, Dina Sita Prayugo, Enggal - Purwantini, Sri Puspa Rini Putri Angkasawati Putri Nur Pratiwi Rachmawati, Ika Anis Rahma Isna Sabilla Rahmad . Kurniawan Rahmanda Hasna Putri ratih murtatiningsih Rejeki Ari Indrayani Ricky Satria Wibowo Rifqi Aliza Syukhron Rimadanti, Shevina Rita Wijayanti Rizkiana, Citra Rokhawati, Liana Rosyati Rosyati - Rosyati, Rosyati Rr Lulus Prapti Nugroho Setiasih Surjanti Rr. Lulus Prapti Nugroho Setiasih Surjanti Saddewisasi, Wyati Saifudin Saifudin Saifudin Saifudin Septi Ratnasari Septiana, Shella Sheli Indarwati, Pitri Sholohah, Silvia Almar’atus Silvia Almar’atus Sholehah Siti Cahyaningrum Setyorina Siti Farikah Sri Yuni Widowati Suboh, Ammeruddin Shah Sujarwati, Intan Sujito Supramono Surjanti, Lulus Prapti N. S. Surjanti, Rr. Lulus Prapti Nugroho Setiasih Susiatin, Emy Sylviana, Netty Syukhron, Rifqi Aliza Teti Susilowati Utami Utami utaminingsih, adijati Vensy Vydia Wahdi, Nir Setyo Wibowo, Josephine Andrea Wibowo, Ricky Satria Widyawati Widyawati Widyawati Widyawati Wyati Saddewisasi Yuliana, Yunu Kurnelia Yuliani Indah Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yuliyanti Yuliyanti