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PENGARUH SISTEM AKUNTANSI PEMERINTAH DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BENGKULU
Yuniarti, Rina
Ekombis Review Vol 3, No 1 (2015)
Publisher : Universitas Dehasen Bengkulu
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Rina Yuniarti; Based on Government Regulation No. 24 Year 2005 regarding the Government Accounting Standards (SAP). Government Accounting Standards are accounting principles applied in preparing and presenting the financial statements of the government. Thus, the Government Accounting Standards are requirements that have the force of law in an effort to improve the quality of financial reports of government agencies. good reporting system is needed in order to monitor and control the performance of managers in implementing budget diterapkan.Penelitian aims to determine the effect of government accounting systems and reporting on performance accountability system. The research sample SKPD in Bengkulu city government. Data analysis technique used is the regression berganda.Hasil this study indicate that the government accounting system affect the performance accountability and reporting systems and the effect on performance accountabilityKey words: Government Accounting System, System Reporting, PerformanceAccountability
PENGARUH KEBIJAKAN DIVIDEN DAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DI BEI
Yuniarti, Rina
Ekombis Review Vol 2, No 2 (2014)
Publisher : Universitas Dehasen Bengkulu
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Rina Yuniarti; This study aimed to determine the effect of dividend policy, the companys growth to firms value. The populationin this study is the manufacturing company listed of the Indonesia Stock Exchange (BEI) in the year from 2006 to 2010.The hipotesis of this study were tested by exploring multiple regresi and technical regression nalysis SPSS 18. This study faund that dividen policy and companyâs growth positive infemence firm value. Key words: dividend policy, the companyâs growth and firm value
PENGARUH KEBIJAKAN DIVIDEN DAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DI BEI
Yuniarti, Rina
JURNAL EKOMBIS REVIEW Vol 2 No 2 (2014)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu
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Rina Yuniarti; This study aimed to determine the effect of dividend policy, the company's growth to firms value. The populationin this study is the manufacturing company listed of the Indonesia Stock Exchange (BEI) in the year from 2006 to 2010.The hipotesis of this study were tested by exploring multiple regresi and technical regression nalysis SPSS 18. This study faund that dividen policy and company?s growth positive infemence firm value. Key words: dividend policy, the company?s growth and firm value
PENGARUH SISTEM AKUNTANSI PEMERINTAH DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BENGKULU
Yuniarti, Rina
JURNAL EKOMBIS REVIEW Vol 3 No 1 (2015)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu
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Rina Yuniarti; Based on Government Regulation No. 24 Year 2005 regarding the Government Accounting Standards (SAP). Government Accounting Standards are accounting principles applied in preparing and presenting the financial statements of the government. Thus, the Government Accounting Standards are requirements that have the force of law in an effort to improve the quality of financial reports of government agencies. good reporting system is needed in order to monitor and control the performance of managers in implementing budget diterapkan.Penelitian aims to determine the effect of government accounting systems and reporting on performance accountability system. The research sample SKPD in Bengkulu city government. Data analysis technique used is the regression berganda.Hasil this study indicate that the government accounting system affect the performance accountability and reporting systems and the effect on performance accountabilityKey words: Government Accounting System, System Reporting, PerformanceAccountability
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN
Yuniarti, Rina
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 1, No 1 (2016)
Publisher : Institut Agama Islam Bengkulu
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DOI: 10.29300/ba.v1i1.855
The relevant and good financial report have the role to minimize the needs conflicts between companies and common stock holder and able to increase the value of companies and the common stock holder itself. The timeliness is an important factor in presenting an relevant information. This research is aimed to know the influence of liquidity, company scale and the reputation of Public Accountant Office (KAP) toward the timeliness of financial report. The population of this research are cigarretes and cosmetics companies which are listed in Indonesia Stock Exchange consist of six companies. The sample in this research was taken by using purposive sampling technique. The method in analyzing the data used in this research was a regression logistic test. The results of this research showed that the liquidity did not influence the timeliness of financial report. The company scale influence the timeliness of financial report. The reputation of Public Accountant Office (KAP) influence the timeliness of financial report.Keywords: Timeliness, Liquidity, Company Scale, Reputation of Public Accountant Office (KAP)
PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN
Riswandi, Pedi;
Yuniarti, Rina
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 13, No 1: April 2020
Publisher : LPPM Universitas Trunojoyo Madura
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DOI: 10.21107/pamator.v13i1.7024
Tujuan berdirinya suatu perusahaan untuk meningkatkan nilai perusahaan, sehingga dapat memberikan kemakmuran bagi pemegang saham. Salah satu faktor yang dapat memengaruhi nilai perusahaan adalah manajemen laba. Penelitian ini bertujuan untuk menguji secara empiris pengaruh manajemen laba terhadap nilai perusahaan. Sampel penelitian ini perusahaan pertambangan sebanyak 154 terdaftar di Bursa Efek Indonesia tahun 2012-2017. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Hasil penelitian menunjukkan bahwa manajemen laba berpengaruh positif signifikan terhadap nilai perusahaan
PENGARUH KEBIJAKAN DIVIDEN DAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DI BEI
Rina Yuniarti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 2 No 2 (2014)
Publisher : UNIVED Press
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DOI: 10.37676/ekombis.v2i2.17
Rina Yuniarti; This study aimed to determine the effect of dividend policy, the company's growth to firms value. The populationin this study is the manufacturing company listed of the Indonesia Stock Exchange (BEI) in the year from 2006 to 2010.The hipotesis of this study were tested by exploring multiple regresi and technical regression nalysis SPSS 18. This study faund that dividen policy and company’s growth positive infemence firm value. Key words: dividend policy, the company’s growth and firm value
PENGARUH SISTEM AKUNTANSI PEMERINTAH DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BENGKULU
Rina Yuniarti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 3 No 1 (2015)
Publisher : UNIVED Press
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DOI: 10.37676/ekombis.v3i1.93
Rina Yuniarti; Based on Government Regulation No. 24 Year 2005 regarding the Government Accounting Standards (SAP). Government Accounting Standards are accounting principles applied in preparing and presenting the financial statements of the government. Thus, the Government Accounting Standards are requirements that have the force of law in an effort to improve the quality of financial reports of government agencies. good reporting system is needed in order to monitor and control the performance of managers in implementing budget diterapkan.Penelitian aims to determine the effect of government accounting systems and reporting on performance accountability system. The research sample SKPD in Bengkulu city government. Data analysis technique used is the regression berganda.Hasil this study indicate that the government accounting system affect the performance accountability and reporting systems and the effect on performance accountabilityKey words: Government Accounting System, System Reporting, PerformanceAccountability
Peran Pengungkapan Akuntansi Lingkungan pada Stock Return di Perusahaan GO Publik Di Indonesia
Nadya Nur Wulandari;
Ahmad Junaidi;
Rina Yuniarti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press
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DOI: 10.37676/ekombis.v10i1.1660
Tujuan penelitian ini adalah untuk mengetahui pengaruh pengungkapan akuntansi lingkungan terhadap stock return pada perusahaan manufaktur yang terdaftar di BEI Tahun 2018-2020. Jenis penelitian adalah penelitian kuantitatif. Sampel penelitian adalah 18 perusahaan manufaktur. Metode analisis data yang digunakan adalah regresi linier sederhana. Teknik analisis data menggunakan regresi linier sederhana diolah menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa pengungkapan akuntansi lingkungan tidak berpengaruh terhadap terhadap stock return.
Peran Inovasi dalam Total Quality Management dan Kinerja Organisasi
Rina Yuniarti
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 14, No 2: Oktober 2021
Publisher : LPPM Universitas Trunojoyo Madura
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DOI: 10.21107/pamator.v14i2.12024
The purpose of this study was to determine the effect of Total Quality Management (TQM) on organizational performance mediated by innovation. This study used primary data in the form of a questionnaire to test the existing hypotheses and analyzed using the Structural Equation Model (SEM). The sample in the study amounted to 203 SMEs in Bengkulu City. Data were analyzed using descriptive statistical analysis using WarpPLS software version 6.0. The results showed that: (1). Total Quality Management has a significant positive effect on organizational performance. (2). Innovation does not mediate the effect of Total Quality Management on organizational performance.