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All Journal UNEJ e-Proceeding Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Jurnal Mahasiswa Entrepreneur
Lita Permata Sari
Fakultas Ekonomi, Universitas Abdurachman Saleh Situbondo
Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences

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PENGARUH KEBIJAKAN TREATMENT KARYAWAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL DAN KUALITAS LAPORAN KEUANGAN SEKTOR PUBLIK KABUPATEN SITUBONDO Lita Permata Sari; Ediyanto Ediyanto
UNEJ e-Proceeding 2018: Prosiding Seminar Nasional Manajemen dan Bisnis III (SNMB3)
Publisher : UPT Penerbitan Universitas Jember

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Abstract

AbstrakPenelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh kebijakanpengobatan karyawan terhadap efektivitas pengendalian internal dan kualitas laporankeuangan sektor publik. Sampel ini termasuk 102 responden yang bekerja dan memiliki posisisebagai petugas administrasi keuangan dan aset serta bendahara Satuan Kerja PerangkatDaerah (SKPD) Pemerintah Kabupaten Situbondo. Teknik pengambilan sampel menggunakanpurposive sampling, yaitu memilih sampel dengan kriteria sampel yang melibatkan minimal 2tahun pengalaman dalam pelaporan keuangan di masing-masing SKPD. Metode pengumpulandata dilakukan dengan penyebaran kuesioner secara langsung. Analisis data menggunakan PathAnalisis dengan perangkat lunak SPSS versi 20. Penelitian ini memberikan bukti empiris bahwakebijakan pengobatan karyawan memiliki efek positif pada efektivitas pengendalian internal.Sebaliknya, kebijakan pengobatan karyawan tidak berpengaruh pada kualitas laporankeuangan sektor publik. Selain itu, bukti empiris menunjukkan bahwa pengaruh kebijakanpengobatan karyawan pada kualitas laporan keuangan diperantarai oleh efektivitaspengendalian internal. Artinya, melalui efektivitas pengendalian internal, kebijakan perlakuankaryawan dapat secara tidak langsung mempengaruhi kualitas laporan keuangan.Kata kunci: Kebijakan Perawatan Karyawan, Efektivitas Kontrol, Laporan KeuanganBerkualitas, Sektor Publik.
PENGARUH TINGKAT KECUKUPAN MODAL, EFISIENSI OPERASIONAL, RISIKO KREDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI OJK PERIODE 2015-2019 Lita Permata Sari
Growth Vol 18 No 2 (2020): November
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.207 KB) | DOI: 10.36841/growth-journal.v18i2.1595

Abstract

This study aims (1) to determine the effect of Capital Adequacy Levels (CAR), Operational Efficiency (OEOI), Credit Risk (NPF) and Liquidity (FDR) partially on Profitability (ROA), (2) to determine the effect of the effect of Capital Adequacy Levels (CAR), Operational efficiency (OEOI), Credit risk (NPF) and Liquidity (FDR) simultaneously on Profitability (ROA), and (3) to determine which of the effect of Capital Adequacy Levels (CAR), Operational efficiency (OEOI), Credit risk (NPF) and Liquidity (FDR) has the most influence on Profitability (ROA) in Islamic banking registered with the OJK for the period 2015-2019. The method used in this research is quantitative method. The result of research is multiple linear regression equation Y = 21,756 + 0,11X1 - 0,349X2 + 0,507X3 + 0,117X4 + e. Partially CAR has no significant effect on the ROA, OEOI has a significant negative effect on the ROA, NPF and FDR has a significant positive effect on the ROA. Simultaneously CAR, OEOI, NPF and FDR partially to ROA. The most dominant variable in this research is OEOI with value -13,352. The predictive ability of these variables on ROA in this study was 89,1%, while the remaining 10,9% is influenced by other variables not included in this study.
UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING TAHUN 2018-2021 Uswatun Hasanah; Lita Permatasari; Ida Subaida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 2 (2023): FEBRUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i2.2952

Abstract

Food and beverage companies are one of the business sectors that continue to experience growth. Along with increasing number growth population in Indonesia, the total demand for food and beverages continue increase. The purpose of this research is to analyze and test the company’s size and Leverage on company value in Food Companies and Beverages listed on the IDX through the dividend policy. Data analysis and hypothesis testing in this study using the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application, shows the size of the company has a positive and significant effect on dividend policy. Leverage has a positive effect but not significant on dividend policy. Company size has a positive effect but not significant to company value. Leverage has a negative and significant effect on company value. Dividend policy has a positive effect but not significant to company value. Indirect hypothesis test results shows that company size has a negative effect but not significantly to the value of the company through the dividend policy. Leverage positive but not significant effect on company value through Dividend policy.
Co-Authors Ediyanto Ediyanto Ida Subaida Uswatun Hasanah