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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
M. Th Heni Widyarti
Unknown Affiliation
Economics, Econometrics & Finance

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PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN SISTEM PENGUKURAN KINERJA SEBAGAI VARIABEL MODERASI PADA CV MUTIARA ABADI SEMARANG Nindiya Sidha Kumala; M. Th Heni Widyarti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 1 (2020): Vol 3 No 1 Mei 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i1.1965

Abstract

The optimal application of TQM must be followed by the application of elements from the management accounting system, one of which is the performance measurement system because it can help the achievement of strategic objectives and short-term goals of the company. This research aims to analyze the effect of implementing Total Quality Management on financial performance with a performance measurement system as a moderating variable on CV Mutiara Abadi Semarang. Data analysis method used is Moderated Regression Analysis to determine the effect of moderating variable. This research shows that Total Quality Management has a significant effect on financial performance, the performance measurement system has no significant effect on financial performance and the performance measurement system does not moderate the relationship between Total Quality Management and financial performance.
THE EFFECT OF ERM, FIRM SIZE, LEVERAGE, PROFITABILITY AND DIVIDEND POLICY ON FIRM VALUE (EVIDENCE FROM FOOD & BEVERAGE SUB SECTOR COMPANIES LISTED IN IDX 2015-2019) Irma Aprilyani; M. Th Heni Widyarti; Nurul Hamida
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i1.2663

Abstract

Enterprise risk management (ERM), firm size, leverage, profitability, and dividend policy is believed have an impact on firm value. However empirical evidence on thus impact is still considered scarce. The objectives of this study is to determine the effect of ERM, firm size, leverage, profitability, and dividend policy on firm value either simultaneously and partially. This study used purposive sampling technique. The samples used in this study is 14 companies listed and traded on the Indonesia Stock Exchange. The data analysis method used is multiple linier regression. The ERM variable in this study is measured with a dummy, Ln of total asset is used to measure the firm size. Debt to equity ratio used as a proxy of leverage, return on assets used as a proxy of profitability, dividend payout ratio as a proxy of dividend policy, then Tobin’s Q as a proxy of firm value. The results of this study indicate a simultaneous significant effect between the independent variables and firm value. Partial test shows that leverage and profitability have a significant positive effect on firm value. ERM & firm size have a negative coefficient and have no significant effect, while dividend policy has a positive coefficient but does not have a significant effect on firm value.
Co-Authors Irma Aprilyani Nindiya Sidha Kumala Nurul Hamida