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Rofika '
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PENGARUH GOOD CORPORATE GOVERNANCE, BUDAYA ORGANISASI DAN PENGEDALIAN INTERN TERHADAP KINERJA ORGANISASI DENGAN AKUNTABILITAS PUBLIKSEBAGAI VARIABEL INTERVENING (Survey Terhadap Rumah Sakit di Kota Padang) Rora Aprilia; Emrinaldi Nur DP; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Hospital is an unic and compleks organization for its extensive use of human resources, features and charachteristics in its process to provide medical services. Majority of Hospitals in Indonesia have already been shifted to be of profit oriented rather than public service oriented. This research was conducted with a purpose of analyzing the direct effect of good corporate governance, organizational culture, and internal control toward organizational performance and undirect effect of good corporate governance, organizational culture, and internal control toward organizational performance which is mediated by public accountability so that in the future this research could be of used for promoting especially hospital performance and generally organizational performance. This research was conducted at 25 hospitals in Padang city with 75 respondents. The analytical methods that was used in this research is helped by Smart PLS software.The result was concluded as the good corporate governance, internal control, and public accountability has direct influence toward organizational performance. Nonetheless, organizational culture variable does not has influence toward organizational performance. The influence of good corporate governance, organizational culture, internal control, was significantly affecting the organizational performance through public accountability.Keywords: good corporate governance, organizational culture, internal control, public accountability, and organizational performance.
PENGARUH PERTUMBUHAN ASET, PERTUMBUHAN PENJUALAN, PROFITABILITAS DAN PAJAK TERHADAP SUMBER PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2014 Heni Yusnita; Yessi Mutia Basri; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was conducted to determine the effect of the partial Funding Source on the Growth Assets, Sales Growth, Profitability and Tax on Manufacturing Companies Listed on the Stock Exchange. The study period of 2013-2014.The population of as many as 156 companies.Selection of the sample using Non Probability Sampling Techniques with purposive sampling method in order to obtain a sample of 88 companies. Fundingdecisions are represented LLT, Growth Assets represented by ASG, Penjuala Growth, Profitability ROE, and taxes as independent variables and the dependent variable is theSource of Funding. Data processing was performed with SPSS for Windows Evaluation Version 21:00. The regression results obtained demonstrate the value of F (4.685) greater than F table (1.984), meaning that Asset Growth, Sales Growth, Profitability, and Taxation jointly significant effect on the Funding Source. While partially Asset Growth variables affect the sources of funding where t count (3.282) is greater than t table (1.984). Sales Growth variables affect the sources of funding where t count (3.124) is greater than t table (1.984). Profitability variables which affect the Funding Source tcount (2.924) is greater than t table (1.984). Taxes and variables which affect the Funding Source t count (2.452) is greater than t table (1.984). Correlation coefficient (R) of 0.725 or 72.5% indicates that there is a strong relationship between Growth Assets, Sales Growth, Profitability and Taxes on Funding Sources. The coefficient of determination (Adj R2) of 0.482 indicates that amounted to 48.2% of the Funding Source affected by Asset Growth, Sales Growth, Profitability and Tax, while 51.8% are influenced by other factors not examined.Keywords: Sources of Financing, Asset Growth, Sales Growth, Profitability and Taxes
PENGARUH CORPORATE GOVERNANCE, KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Pada Perusahaan Pertanian dan Pertambangan yang Terdaftar di BEI Tahun 2011-2014) Khoirunnisa Alviyani; Raja Adri Satriawan Surya; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of corporate governance, excecutive characters, firm size, and leverage on the extent of tax avoidance with proxy book tax gap. The population in this study is the Registered Agriculture and Minning companies in Indonesia Stock Exchange in 2011 until 2014. The sample was determined by the purposive sampling method and obtain 12 companies. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. The method of analysis used is multiple regression analysis. The results of study show that institusional ownership has significant effect on tax avoidance, where the significant value are 0,045<0,05. Quality auditte has significant effect on tax avoidance, where the significant value are 0,371>0,05. Independent commisaries has a significant effect on tax avoidance, where the significant value are 0,000<0,05. Audit commite has no significant effect on tax avoidance, where the significant value are 0,459>0,05. Exchecutive charachters has signifikan effect on tax avoidance, where the significant value are 0,010<0,05. Firm size has significant effect on tax avoidance, where the significant value are 0,000<0,05. Leverage has no significant effect on tax avoidance, where the significant value are 0,490>0,05.Keywords: corporate governance, exchecutive charachters, firm size, leverage, and tax avoidance.
PENGARUH RISIKO PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT Rofika &#039;
PEKBIS Vol 5, No 2 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.056 KB) | DOI: 10.31258/pekbis.5.2.93-100

Abstract

Penelitian ini mencoba untuk menguji kembali pengaruh variabel akuntansinonkeuangan yang terdiri dari risiko perusahaan dan ukuran perusahaan terhadapEarnings Response Coefficient (ERC). Penelitian ini termasuk katagori penelitianstudi peristiwa. Sampel yang terpilih secara purposive sampling sebanyak 132perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012. Denganmenggunakan alpha sebesar 5%, penelitian ini berhasil membuktikan secarastatistik bahwa risiko perusahaan berpengaruh signifikan terhdap earnings responsecoeffient. Tetapi tidak berhasil membuktikan adanya pengaruh signifikan ukuranperusahaan terhadap earnings response coefficient.Kata Kunci: studi peristiwa, risiko perusahaan, ukuran perusahaan, earningsresponse coefficient.
Co-Authors Anggreini Permata Sari Azwir Nasir Desmiyawati &#039; Diyah Fitri Yulianti EMRINALDI NUR DP Hayatul Khairat Heni Yusnita Kamaliah &#039; Khoirunnisa Alviyani Lucy Ayuna Putri Noni Oktafiana Novita Indrawati Rahmad Budi Raharjo Raja Adri Satriawan Surya Rora Aprilia Sonya Mawariani Putri Taufeni Taufik Tiffany Pratiwi Vavia Yunasih Wenny Risanti Yessi Mutia Basri Yuneita Anisma Yunieta Anisma