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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah ASET Safari : Jurnal Pengabdian Masyarakat Indonesia Ardhi: Jurnal Pengabdian dalam Negri
Nurdhiana Nurdhiana
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PENGARUH LEVERAGE, PRICE EARNING RATIO, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Iin Indarti; Nurdhiana Nurdhiana
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8542

Abstract

The determinants of firm value in this study are the influence of leverage, price earning ratio and profitability. The sample in this study amounted to 45 data from 15 companies listed on the Indonesia Stock Exchange 2017-2019 period. This type of research is quantitative research and the data analysis technique used is multiple linear regression analysis which is used to determine the effect of each independent variable on firm value. Based on the partial test (t test) Leverage variables, price earning ratio and profitability have no effect on firm value. The coefficient of determination in this study is 15%, which means, Leverage, Price Earning Ratio and Profitability on Firm Value in Metal Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period have an influence on firm value by 15%. And the rest is influenced by other variables outside of this study. Keywords: leverage, price earning ratio, profitability, firm value
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.
Kepatuhan Wajib Pajak Melalui Sosialisasi Perpajakan, Pelayanan Fiskus dan Sanksi Perpajakan Ahmad Jaelani; Nurdhiana Nurdhiana; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

This research aimed to find out the effect of tax socialization, fiscus service, and tax penalty on tax payers’ compliance at Kelurahan Tegalsari Candisari. The sample for this study were 90 tax payers. The analysis instrument used was by multiple linier regression. The result showed that tax socialization had no effect on personal tax payers’ compliance, while fiscus service had positive significant effect on personal tax payers’ compliance and tax penalty had positive significant effect on personal tax payers’ compliance.
Pengaruh Atribut-Atribut Kualitas Audit Terhadap Kepuasan Klien fadhlurokhman fadhlurokhman; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 11 No 2 (2009): Jurnal ASET Volume 11 No 2
Publisher : STIE Widya Manggala

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Abstract

The purpose of the research is to find out the influence of experience in auditing, comprehend clients’ industry, responsive to client’s need, obey to general standard, and KAP leaders’ involvement toward clients’ satisfaction at manufacture companies in Semarang. Whereas, the sample of this research is 31 financial managers or controllers at big manufacture company in Semarang. The statistical analysis in this research is multiple linear regression. There are four results of partial hypothesis test. First, it shows that experience in auditing has positive significant influence toward clients’ satisfaction. Second, the hypothesis test of comprehend clients’ industry indicates positive significant influence toward clients’ satisfaction. Third, the test hypothesis of responsive to clients’ need has significant influence toward clients’ satisfaction. Then, the test of obeying to general standard shows positive significant influence toward clients’ satisfaction. The test of KAP leaders’ involvement also shows positive significant influence toward clients’ satisfaction. The result of simultaneous hypothesis test indicates that there is significant influence of experience in auditing, comprehend clients’ industry, responsive to client’s need, obey to general standard, and KAP leaders’ involvement toward clients’ satisfaction.
Persepsi Pemerintah Daerah terhadap Partisipasi Masyarakat dan Transparansi Akuntanbilitas Anggaran Irjani Pudjiastuti; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 12 No 2 (2010): Jurnal ASET Volume 12 No 2
Publisher : STIE Widya Manggala

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Abstract

The purpose of this research was to know the response of local government of Central Java Province to society participation and the transparency and accountability in compilation of APBD. Population in this research was all committee of Budget compiler which was consisted of 32 people, and sample taken by census, and also the data analysis method in this research by using scale of interval class. The result of this research indicated that perception of local government of Central Java Province to society participation in budget compilation in very good criterion with average of weight 29,50. and the perception of local government of Central Java Province to transparency and accountability related to compilation of APBD in criterion very good with average of weight 21,25. So that there by perception of Local Government of Central Java Province to society participation in compilation of budget and public policy transparency in budget compilation was very good, so that it can be conducted that people are active in participation of compilation of budget and activity of transparency and accountability has been very transparent and accountable.
Pengaruh Net Profit Margin, Total Assets Turnover, dan Equity Multiplier terhadap Return On Equity pada Perusahaan Food and Beverage yang Terdaftar di BEI Periode 2008 - 2010 Pipit Yuni Wulandari; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 14 No 2 (2012): Jurnal ASET Volume 14 No 2
Publisher : STIE Widya Manggala

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Abstract

This study aims to examine the effect of net profit margin (NPM), total asset turnover (TATO), and equity multiplier (EM) on return on equity (ROE) of food and beverages companies. The sample in this study were 12 food and beverages companies listed on the Indonesia Stock Exchange (BEI) from 2008-2010. Data were analyzed using multiple linear regression analysis. The results showed that only EM had a positive effect on ROE while NPM and TATO had no effect on ROE
Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen terhadap Nilai Perusahaan Yunitasari Yunitasari; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 15 No 1 (2013): Jurnal ASET Volume 15 No 1
Publisher : STIE Widya Manggala

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Abstract

Company’s value is the prosperity of the company’s owner showed by the increasing value of the company which is reflected in its share price. Considering many factors that affect the value of the company, the research was conducted to examine the effect of investment decisions, funding decisions and dividend payout ratio in manufacturing companies period 2009-2011. The populations were 326 manufacturing companies, while 25 companies manufacturing were taken as samples. Non probabitlitysampling technique was purposive sampling method. The analytical tool used in this study was multiple linear regression. The results showed the investment decisions and financing decisions had significant positive effect on company’s value while the dividend payout ratio had no effect on company’s value. Investment decisions, funding decisions and dividend payout ratio simultaneously affected 23.00 % of the value of the company while the remaining 77.00 % were explained by causes outside the model.
Faktor-Faktor yang Mempengaruhi Penghentian Prematur Prosedur Audit pada BPK-RI Perwakilan Propinsi Jawa Tengah Dewi Nurul Atiqoh; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 15 No 2 (2013): Jurnal ASET Volume 15 No 2
Publisher : STIE Widya Manggala

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Abstract

The objective of this research was to analyze Time Pressure, Audit Risk, Materiality, Review Procedures and Quality Control that could affect the Premature Sign-Off Audit Procedures on BPK-RI Representative of Central Java Province. The populations of this research were 66 auditors who have worked for BPK-RI Representative Central Java Province. Meanwhile the samples of this research were 57 auditors who have worked for BPK-RI Representative of Central Java Province. The sampling technique used was non probability with cencus technique. The analysis technique used was multiple liniear regression. The result of this research has shown that variable of Time Pressure had negative effect on Premature Sign-Off Audit Procedures. Audit Risk had negative effect on Premature Sign-Off Audit Procedures. Materiality had positive effect on Premature Sign-Off Audit Procedures. Review Procedures and Quality Control had positive effect on Premature Sign-Off Audit Procedures. The result simultaneously showed that there was significant effect of Time Pressure, Audit Risk, Materiality, Review Procedures and Quality Control on Premature Sign-Off Audit Procedures by 99,8%, while remaining 0,2% influenced by other variable beyond the variables examined.
Pengaruh Lingkungan Kerja, Kompensasi, dan Kepemimpinan terhadap Kepuasan Kerja pada Pegawai Bagian Keuangan PT POS Indonesia Semarang Irma Arisandi; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 16 No 1 (2014): Jurnal ASET Volume 16 No 1
Publisher : STIE Widya Manggala

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Abstract

The study aimed to determine the effect of work environment, compensation, and leadership on job satisfaction of employee in financial department of PT Pos Indonesia (Persero) Semarang. The population was 52 people, while the samples were non-probability sampling technique by census. This study was also conducted with the validity and reliability, an analysis tool used was multiple linear regression. The results of the study showed that work environment, compensation, and leadership had positive and significant effect on job satisfaction of employee in financial department of PT Pos Indonesia (Persero) Semarang. The magnitude of the effect of work environment, compensation, and leadership on job satisfaction of employee in financial department of PT Pos Indonesia (Persero) Semarang of 67.8 % and the remaining 32.2 % was caused by other variables outside the model
Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik (KAP) di Semarang Nurdhiana Nurdhiana; Wenny Ana Adnanti; Feby Kristiyani
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.145

Abstract

The research was aimed to analyse the influence of time pressure, audit risk, materiality, review procedure and quality control, locus of control, self esteem in relation to ambition, turn over intention to premature sign-off of audit procedure. The population of this research were 243 auditors who worked at Public Accountant Firm in Semarang. While the samples of this research are 113 auditors. The technique sampling in this research is non probability sampling with purposive sampling method based of judgement sampling. The analysis technique used was multiple linear regression. The result of this research indicates that time pressure, locus of control, and turn over intention have positive significant influence on premature sign-off of audite procedure, but audit risk, materiality, review procedure and quality control, and self esteem in relation to ambition didn’t have influence on premature sign-off of audite procedure.
Co-Authors Ahmad Jaelani Dewi Nurul Atiqoh Dwi Anie Mayasari Elma Muncar Aditya fadhlurokhman fadhlurokhman Feby Kristiyani Fitri Absari Galih Sanjaya Iin Indarti Irjani Pudjiastuti Irma Arisandi Kristina Apriliani Putri Paundra Maulana Pipit Yuni Wulandari Rosy Febriyanti Tantri Widiastuti Tiara Putri Taurina Tjandra Tirtono Tri Bodroastuti Triani Triani Wenny Ana Adnanti Yeni Kuntari Yunitasari Yunitasari