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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PERBANKAN MELAKUKAN PERGANTIAN KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Perbankkanyang Terdaftar di BEI Tahun 2011 – 2015) Lina Budi Hartati; Sodikin Manaf
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 24, No 42 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRAK Penelitian ini bertujuan untuk menguji faktor-faktor penentu yang berpengaruh dalam pergantian auditor (KAP) oleh perusahaan Perbankan di Indonesia serta Untuk memperoleh bukti empiris mengenai pergantian manajemen,opini audit,kesulitan keuangan, reputasi KAP, ukuran KAP, ukuran klien ,dan fee audit di perusahaan Perbankan di Indonesia. Di Indonesia Pergantian auditor terdiri dari 2 jenis yaitu pergantian wajib dan pergantian sukarela, dimana dari pergantian auditor selain menjadi pertimbangan internal manajemen perusahaan juga telah disyaratkan oleh badan pengelola pasar modal karena pertimbangan independensi Auditor. Penelitian ini mengunakan 18 sampel perusahan – perusahan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2011 - 2015. Data dianalisis dengan mengunakan Regresi Logistik. Hasil penelitian ini mengidentifikasikan bahwa faktor – faktor opini audit, fee audit, reputasi auditor (KAP), perubahan ROA, kesulitan keuangan,ukuran perusahaan tidak mempunyai pengaruh yang signifikan sedangkan ukuran klien mempunyai pengaruh signifikan terhadap pergantian auditor.Kata – kata Kunci : pergantian auditor,pergantian manajemen, opini audit, kesulitan keuangan, reputasi auditor (KAP), fee audit, ukuran klien., perubahan ROAABSTRACTThis study aim to examine the determinants that influence the change of auditor (KAP) by perbankan companies in Indonesia and to obtained empirical evidence regarding the change of management, the audit opinion, financial difficulties, the reputation of the firm, the firm size, the size of the client, and the audit fee in perbankan company in Indonesia. In Indonesia Substitution auditors consists of two types, they are turn of compulsory and voluntary turnover, which shifts from the internal auditors into consideration in addition to the company's management has also been required by the governing body of the capital market on account of the independence of auditors. This study used sample of 18 companies - perbankan companies listed in Indonesia Stock Exchange (IDX) during 2011-2015. The data were analyzed by using logistic regression. The results of this study indicated thatfactors - factors audit opinion, audit fees, auditor reputation (KAP) the change in ROA,the change management,and financial difficultiesdid not have significant influence whereasthe size of the clienthad a significant effect .Words - Key words: change of auditors, change of management, the audit opinion, financial difficulties, the reputation of the auditor (KAP), the audit fee, the size of the client y, changes in ROA

ANALISIS PENGARUH ARUS KAS OPERASIONAL DAN LABA BERSIH TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Nurhadi Santoso; Sodikin Manaf
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 26, No 46 (2019)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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effect of operational cash flow and net income on stock prices in automotive companies listed on the Indonesia Stock Exchange in 2013-2017. The population chosen in this study were automotive companies listed on the Stock Exchange in 2013-2017 totaling 13 companies. The sampling technique in this study used the purposive sampling method. Samples that meet the requirements are 9 companies, thus the number of samples is 45 observations. The analytical method used is the classic assumption test, hypothesis testing, and multiple linear regression analysis. There is an influence of operational cash flow on stock prices in automotive companies listed on the Indonesia Stock Exchange. This can be seen from the number of significance of the operational cash flow (X1) on the stock price (Y) of 0.041 < = 0.05 with the t count = 2.108 a > = 0.05 with t count = 10,526a < on stock prices (Y) of 0,000 t table 2.018. There is an effect of net income on stock prices in automotive companies listed on the Indonesia Stock Exchange. This can be seen from the number of significance of net income (X2) > t table 2,018. Keywords: operating cash flow, net income and stock price AbstrakTujuan penelitian ini untuk menganalisis pengaruh arus kas operasional dan laba bersih terhadap harga saham pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Populasi yang dipilih dalam penelitian ini adalah perusahaan otomotif yang terdaftar di BEI tahun 2013-2017 berjumlah 13 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling method. Sampel yang memenuhi syarat sebanyak 9 perusahaan, dengan demikian jumlah sampelnya sebanyak 45 observasi/amatan. Metode analisis yang digunakan adalah uji asumsi klasik, pengujian hipotesis, dan analisis regresi linier berganda. Ada pengaruh arus kas operasional terhadap harga saham pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia. Hal ini dapat dilihat dari angka signifikansi dari arus kas operasional (X1) terhadap harga saham (Y) sebesar 0,041 < a = 0,05 dengan angka t hitung = 2,108 > t tabel 2,018. Ada pengaruh laba bersih terhadap harga saham pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia. Hal ini dapat dilihat dari angka signifikansi dari laba bersih (X2) terhadap harga saham (Y) sebesar 0,000, a = 0,05 dengan angka t hitung = 10,526 > t tabel 2,018. Kata kunci : arus kas operasional, laba bersih dan harga saham

FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN KE PUBLIK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013) Hedy Kuswanto; Sodikin Manaf
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 22, No 38 (2015)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRAKPenelitian ini menguji beberapa variabel yang diprediksi memengaruhi ketepatan waktu penyampaian laporan keuangan, yaitu : profitabilitas, leverage, likuiditas, ukuran perusahaan, reputasi KAP, opini auditor, umur perusahaan dan kepemilikan perusahaan. Obyek penelitian adalah perusahaan manufaktur yang terdaftar di BEI yang menerbitkan laporan keuangan auditan secara konsistenpadatahun 2010-2013. Dengan mengunakan metode purposive sampling diperoleh 69 sampel yang kemudian diuji mengunakan regresi logistik pada tingkat signifikansi 5 persen. Pengujian ini menunjukan bukti empiris bahwa variabelopini auditor dan kepemilikan publik secara signifikan berpengaruh pada ketepatan waktu pelaporan keuangan perusahan, sedangkan variabel profitabilitas, Laverage, likuiditas, ukuran perusahaan, reputasi KAP, dan umur perusahaan tidak berpengaruh signifikan. Kata kunci: Ketepatan waktu penyampaian laporan keuangan, rasio keuangan

PENGARUH FAKTOR-FAKTOR KINERJA PEGAWAI DAN KEPUASAN KERJA (Studi Pada Kantor Dinas Koperasi Dan UMKM Kabupaten Wonosobo) Endah Winarti HS; Ida Martini Alriani; Sodikin Manaf
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 20, No 34 (2013)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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This research purpose to analyze job satisfaction and influence factor (the study in the Office Dinas Koperasi and UMKM Kabupaten Wonosobo). The population in this research was all the official Dinas Koperasi and UMKM Kabupaten Wonosobo that were numbering 30 people. The sample that in took was all the population in made the sample that is using the method of the census research. Analytical method applied is content validity and reliability, goodness of fit model, analysis regression model or Moderated Regression Analysis (MRA).Result of hypothesis testing showed that the value t count towards the work motivation to employee performance 3,026 > t table = 1,708 with the significant of 0,003 < α = 0,05 (significant). Thereby hypothesis 1 (H1) that affect the work motivation to employee performance in the Dinas Koperasi and UMKM Kabupaten Wonosobo proven. Hypothesis (H2) t values affect individual competence variables to the table an employee performance 2,940 > t table = 1,708 and the number of significance = 0,004 < α = 0,05 (significant) is proven. Hypothesis (H3) that work environment proven moderated influence work motivation towards empyoyee performance 2,799 > t tablel 1,708 and the number of significance = 0,009 < a = 0,05 (signifikan) is proven. Hypothesis (H4) that work environment proven moderated influence individual competence towards employee performance 2,608 > t tablel 1,708 and the number of significance = 0,012 < a = 0,05 (signifikan) is proven. Produced by the value t counted from the influence of the employee performance of the variable on job satisfaction of 2,460 > t the table = 1,701 and the significant figure = 0,020 < α = 0,05 (significant), therefore then the hypothesis 5 (H5) that is proven.Keyword : Work motivation, individual competence, work environment, employee performance and job satisfaction.

PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN DAN LABA BERSIH TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anif Sarifudin; Sodikin Manaf
DHARMA EKONOMI Vol 23, No 43 (2016)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThis study aims to analyze the effect of cash flow and net income on stock returns on manufacturing companies listed on the Indonesian stock exchange. The population used in this study is the population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2012 until 2014. The sampling technique base on purposive sampling method, the number of eligible samples is 42 companies with 3 years period (2012-2014), the sample is 126 samples. Analyzer used is multiple linear regression. The results showed that operating cash flow has no significant effect on stock returns. Investment cash flows have a significant positive effect on stock returns. Fund cash flows have significant positive effect on stock returns. Net income has no significant effect on stock return.Keywords: operating cash flow, investment cash flow, funding cash flow, net profit and stock returnABSTRAKPenelitian ini bertujuan menganalisis pengaruh arus kas dan laba bersih terhadap return saham pada usaha manufaktur yang tercatat di Bursa Efek Indonesia. Populasinya adalah usaha manufaktur yang tercatat di Bursa Efek Indonesia periode 2012-2014. Sampel berdasarkan purposive dan diperoleh 42 usaha dengan waktu 2012-2014, sehingga terdapat 126 sampel. Metode analisis yang digunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa arus kas operasi tidak berpengaruh terhadap return saham. Arus kas investasi berpengaruh positif signifikan terhadap return saham. Arus kas pendanaan berpengaruh positif signifikan terhadap return saham. Laba bersih tidak berpengaruh terhadap return saham.Kata kunci: arus kas operasi, arus kas investasi, arus kas pendanaan, laba bersih dan return saham

PENGARUH LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2014-2017 Silvia Dewi Fitriani; Sodikin Manaf
DHARMA EKONOMI Vol 26, No 50 (2019)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThis study aims to analyze the effect of liquidity, profitability and solvency on stock prices in property and real estate companies listed on the Indonesia Stock Exchange in 2014-2017. The population in this study were 627 companies. The sampling technique in this study used a purposive sampling method. Based on the above criteria, the number of samples that meet the requirements of 12 companies with a period of 4 years (2014-2017), the total sample is 48 observations. The analytical method used is the classic assumption test, model test, t-test hypothesis testing and multiple linear regression analysis. Based on processing with SPSS and analyzed multiple linear regression, it can be concluded that there is an effect of liquidity on stock prices on property and real estate companies listed on the IDX as seen from the results of the t-test hypothesis test, the significance level of 0.013 < = 0.05 and the number obtained t arithmetic = 2.589a> t table = 2.015. There is an effect of profitability on stock prices on property and real estate companies listed on the Stock Exchange which can be seen from the results of the t-test hypothesis obtained a significance number of 0,000 < = 0.05 and t arithmetic = 5.361a> t table = 2.015. There is an effect of solvency on stock prices on property and real estate companies listed on the Stock Exchange which can be seen from the results of the t-test hypothesis test, the significance level of 0.041 < = 0.05 and t count = 2.108a> t table = 2.015. Keywords: Liquidity, profitability, solvency and stock prices ABSTRAKPenelitian ini bertujuan untuk menganalisa pengaruh likuiditas, profitabilitas dan solvabilitas terhadap harga saham pada perusahaan Properti dan Real Estate yang terdaftar di BEI tahun 2014-2017. Populasi dalam penelitian ini yaitu sebanyak 627 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling methode. Berdasarkan kriteria tersebut di atas jumlah sampel yang memenuhi syarat sebanyak 12 perusahaan dengan periode 4 tahun (2014 - 2017) maka jumlah sampelnya sebanyak 48 amatan. Metode analisis yang digunakan adalah uji asumsi klasik, uji model, pengujian hipotesis t-test dan analisis regresi linier berganda. Berdasarkan pengolahan dengan SPSS dan dianalisis regresi linier berganda dapat disimpulkan bahwa ada pengaruh likuiditas terhadap harga saham pada perusahaan properti dan real estate yang terdaftar di BEI yang dilihat dari hasil uji hipotesis t-test diperoleh angka signifikansi sebesar 0,013 < a = 0,05 dan angka t hitung = 2,589 > t tabel = 2,015. Ada pengaruh profitabilitas terhadap harga saham pada perusahaan properti dan real estate yang terdaftar di BEI yang dilihat dari hasil uji hipotesis t-test diperoleh angka signifikansi sebesar 0,000 < a = 0,05 dan angka t hitung = 5,361 > t tabel = 2,015. Ada pengaruh solvabilitas terhadap harga saham pada perusahaan properti dan real estate yang terdaftar di BEI yang dilihat dari hasil uji hipotesis t-test diperoleh angka signifikansinya sebesar 0,041 < a = 0,05 dan angka t hitung = 2,108 > t tabel = 2,015. Kata kunci : Likuiditas, profitabilitas, solvabilitas dan harga saham

PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Farmasi yang terdaftar di BEI Periode 2011-2015). Oktorita Pungkasiyanti; Sodikin Manaf
DHARMA EKONOMI Vol 24, No 46 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRAKSI Tujuan penelitian ini untuk mengetahui pengaruh Kebijakan Deviden (DPR), Kebijakan Hutang (DER), Profitabilitas (ROA) terhadap Nilai Perusahaan (PBV) pada perusahaan Farmasi di Bursa Efek Indonesia periode 2012-2015. Sampel diambil dengan metode purposive sampling. Populasi penelitian ini semua perusahaan farmasi yang sudah dan masih terdaftar di Bursa Efek Indonesia. Sebanyak 11 perusahaan manufaktur diperoleh 9 perusahaan farmasi sebagai sampel. Analisis data dengan menggunakan analisis regresi linier berganda. Hasil analisis menunjukkan DPR berpengaruh positif terhadap PBV (H1) diterima. DER berpengaruh positif terhadap PBV (H2) diterima. ROA berpengaruh positif terhadap PBV (H3) diterima. Nilai koefisien determinasi (adjusted R2) = 0.397 yang berarti pengaruh ketiga variabel bebas terhadap PBV sebesar 39.7%, sedangkan yang 61.3% dipengaruhi oleh faktor lain. ABSTRACTThe purpose of this research is to know the influence of Dividend Policy (DER), Profitability (ROA) to Company Value (PBV) at Pharmaceutical Company in Indonesia Stock Exchange period 2012-2015. The sample is taken by purposive sampling method. The population of this study are all pharmaceutical companies that have been and are still listed on the Indonesia Stock Exchange. A total of 11 manufacturing companies obtained 9 pharmaceutical companies as a sample. Data analysis using multiple linear regression analysis. The result of the analysis shows that DPR has positive effect on PBV (H1) accepted. DER has positive effect on PBV (H2) received. ROA has positive effect on PBV (H3) accepted. The value of coefficient of determination (adjusted R2) = 0.397 which means the influence of three independent variables to PBV 39.7%, while the 61.3% influenced by other factors.

PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RETURN ON EQUITY (ROE) PERUSAHAAN SUB KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI IDX PERIODE 2016-2018 Putri Mardiyanti Setiyono; Sodikin Manaf
DHARMA EKONOMI Vol 27, No 52 (2020)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThe purpose of this study was to determine the effect of Inventory Turnover, Cash Turnover and Accounts Receivable Turnover on Return On Equity in Sub Construction and Building Companies (IDX) for the period 2016-2018. The population and sample are all sub-construction and building companies listed on IDX for the 2016-2018 period totaling 19 companies with the sample selection criteria using purposive sampling technique. The data analysis method is the regression test. The H1 test results show a positive and significant effect of inventory turnover on return on equity. H2 test shows a negative and insignificant effect of cash turnover on return on equity. H3 test shows that there is a positive and significant effect of receivables turnover on return on equity Keywords: Inventory Turnover, Cash Turnover, Accounts Receivable Turnover and Return On Equity ABSTRAKTujuan penelitian ini untuk mengetahui pengaruh Perputaran Persediaan, Perputaran Kas dan Perputaran Piutang terhadap Return On Equity pada Perusahaan Sub Konstruksi dan Bangunan (IDX) periode tahun 2016-2018. Populasi dan sampel adalah seluruh perusahaan sub konstruksi dan bangunan yang terdaftar di IDX untuk periode 2016-2018 berjumlah 19 perusahaan dengan kriteria pemilihan sampel menggunakan Teknik purposive sampling. Metode analisis data adalah uji regresi. Hasil pengujian H1 menunjukkan adanya pengaruh positif dan signifikan perputaran persediaan terhadap return on equity. Pengujian H2 menunjukkan adanya pengaruh negatif dan tidak signifikan perputaran kas terhadap return on equity. Pengujian H3 menunjukkan adanya pengaruh positif dan signifikan perputaran piutang terhadap return on equity. Kata Kunci : Perputaran Persediaan, Perputaran Kas, Perputaran Piutang dan Return On Equity

MOMENTUM PENERAPAN STANDAR PELAPORAN KEUANGAN INTERNATIONAL Sodikin Manaf
DHARMA EKONOMI Vol 20, No 37 (2013)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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Pengaruh Kepemilikan Institusional terhadap Nilai Perusahaan dengan Kebijakan Hutang dan Kinerja Keuangan sebagai Variabel Mediasi : (Studi Empiris pada Perusahaan Manfaktur yang Terdaftar di Bursa Efek Indonesia) Yuni Kurniawati; Heru Sulistiyo; Sodikin Manaf
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Oktober : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i4.1024

This study aims to determine the effect of Institutional Ownership on Company Value with Debt Policy and Financial Performance as mediating variables. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The research sample used purposive sampling and produced 32 company samples, with 5 years of observation or 160 samples, after processing 13 were outliers, so that the final sample was 147. The data analysis method used path analysis and data processing using SPSS. This study uses quantitative analysis, including classical assumption tests (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), path analysis test, model feasibility test (t-test, F-test, coefficient of determination). The results of the t-test show that Institutional Ownership partially has a significant positive effect on Debt Policy. Institutional Ownership has a negative but insignificant effect on Financial Performance. Institutional Ownership has a significant positive effect on Company Value. Debt Policy has a significant positive effect on Firm Value. Financial Performance has a significant positive effect on Firm Value. The results of the analysis using the Sobel test indicate that Debt Policy and Financial Performance do not mediate the effect of Institutional Ownership on Firm Value.

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