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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

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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.
PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA, DAN STRES KERJA TERHADAP KINERJA KARYAWAN Adhi Widyakto; Nanda Nurrohmah; dian triyani; Rr Lulus Prapti NSS
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11281

Abstract

The source of human labor in an industry is a driving factor based on the number of activities that must be carried out, which explains that without labor an industrial activity cannot run well and according to the goals that have been made. Human resources are also the main key in the process of industrial activities and crucial in achieving the continuity of industrial activities. PT Artha Kayu Indonesia is one industry that struggles with low employee performance. Based on the attendance rate data obtained from HRD, Artha Kayu Indonesia showed a significant decrease in fluctuations. So the author needs to do research on what efforts are made to improve employee performance at Artha Kayu Indonesia so that employees come more often with a predetermined time. The purpose of this study is to determine the effect of Work Discipline, Work Environment and Work Stress on employee performance at Artha Kayu Indonesia. The population in this study is employees of Artha Kayu Indonesia. Based on the sample criteria set, a sample was obtained in this study as many as 100 respondents. The analytical methods used in this study are instrument tests (validity tests and reliability tests), classical assumption tests include (normality tests, heterokedasticity tests, multicollinearity tests), multiple linear regression tests, partial tests (t tests), F test model accuracy, coefficient of determination (R2) tests used to analyze primary data in this study conducted with the help of SPSS version 25. Based on the results of the study shows that there is an influence of work discipline, Work Environment on employee performance, while work stress has no influence on employee performance at Artha Kayu Indonesia. The more positive work discipline, the more employees will comply with the regulations in the Company and will improve employee performance, vice versa if there are many positive Work Environments in the employee work environment, employee performance will increase as a result, also meet predetermined targets. The lower the employee's work stress rate, the higher the employee's performance results.
Analysis of Determinants of MSMEs Performance Rr. Lulus Prapti Nugroho Setiasih Surjanti; Edy Mulyantomo; Dian Triyani
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 5 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5060

Abstract

Various business sectors carried out by MSMEs actors continue to experience growth and development. This fact confirms that MSMEs has promising potential for expansion and provides good opportunities for business actors. The same goes for MSMEsactors in Bendungan Village, Gajahmungkur Sub-district, Semarang. They must consistently improve their performance to continue to provide positive contributions to the local population. Social capital and financial capital need attention, besides continuously honing the human resource capabilities of MSMEs actors. Based on the above, research conducted on 103 UMKM actors in Mranggen District, Demak Regency, successfully proves that (1) partially, social capital and financial capital have a significant positive effect on MSMEs performance, and (2) human resource competence proves to strengthen the influence of social capital and financial capital on MSMEs performance. The resulting coefficient of determination is 30.3%.