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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PERUSAHAAN LQ 45) Oktala, Rosananda
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 1, No 1 (2017): JURNAL NERACA
Publisher : program study of accounting education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.805 KB)

Abstract

AbstrakTujuan dari penelitan ini adalah untuk menguji pengaruh GCG terhadap kinerja perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan pada penelitian ini adalah regresi linier sederhana yang dibantu dengan software E-views ver. 6. Nilai GCG pada penelitian ini dapat diproksi dengan ROE sebagai indicator dari Corporate Performance sedangkan kinerja keuangan akan dihitung dengan menggunakan Tobins Q. Hasil dari pengujian hipotesis pada penilitian ini menunjukkan bahwa nilai p-value sebesar 0.6746> 0,05, hal ini berarti bahwa GCG tidak mempengaruhi kinerja perusahaan LQ 45.Kata Kunci: Corporate governance, ROE,Tobins Q, Kinerjakeuangan.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PERUSAHAAN MANUFAKTUR SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI TAHUN 2012-2016) Oktala, Rosananda
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.447 KB) | DOI: 10.31258/je.26.4.p.145-152

Abstract

The research aims to prove the impact of the disclosure of corporate social responsibility on the financial performance of plastic and packaging manufacturing sub sector companies are listed on the Indonesian Stock Exchange (IDX) in 2012-2016. Company’s financial performance was measured by return on asset and return on equity. The population used in this study were all manufacturing companies in plastic and packaging sub sector which were listed in the IDX  in 2012-2016. The research samples consisted of 6 companies from 30 observation and which were selected by using purposive sampling. The method of analysis being use in this research was simple linier regression and statistical t-test. The result showed that there are effect from disclosure of CSR on financial performance (measured by return on asset), with the p-value 0.030 ≤ 0.05 and there are no effect from disclosure of CSR on financial performance (measured by return on equity), with the the p-value 0.287 ≥ 0.05.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PERUSAHAAN LQ 45) Rosananda Oktala
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 1, No 1 (2017): JURNAL NERACA
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.805 KB) | DOI: 10.31851/neraca.v1i1.1169

Abstract

AbstrakTujuan dari penelitan ini adalah untuk menguji pengaruh GCG terhadap kinerja perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan pada penelitian ini adalah regresi linier sederhana yang dibantu dengan software E-views ver. 6. Nilai GCG pada penelitian ini dapat diproksi dengan ROE sebagai indicator dari Corporate Performance sedangkan kinerja keuangan akan dihitung dengan menggunakan Tobins Q. Hasil dari pengujian hipotesis pada penilitian ini menunjukkan bahwa nilai p-value sebesar 0.6746> 0,05, hal ini berarti bahwa GCG tidak mempengaruhi kinerja perusahaan LQ 45.Kata Kunci: Corporate governance, ROE,Tobins Q, Kinerjakeuangan.
Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Seksi Keuangan Polres Delvina Yulanda; Rosananda Oktala
Journal of Management and Bussines (JOMB) Vol 3 No 1 (2021): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v3i1.2293

Abstract

This study aimed to determine the effect of Human Resource (HR) Competence on the Quality of Financial Reports. This study used a sample of all employees at the Police Department of Finance. The data collection technique used in this study was to distribute questionnaires to 35 employees of the Police Department of Finance. Data were tested using classical assumption tests such as normality tests. The analysis technique used in this research is simple regression analysis, t-test, and the coefficient of determination (R2). The results of this study indicate that partially Human Resource (HR) Competence has a significant positive effect on the Quality of Financial Reports with a significance value of 0.000 <(α = 0.05) and the value of t count (9.148)> t table (1.692) which means Human Resource (HR) competence has a significant positive effect on the quality of financial reports. Keywords: Human Resources (HR) Competence, Quality of Financial Reports, Lahat Police Department of Finance
Pengaruh Locus Of Control dan Dukungan Orang Tua Terhadap Kualitas Lulusan Universitas Serelo Lahat Yussi Rapareni; Delvina Yulanda; Rosananda Oktala
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 3 (2024): Juli : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i3.2573

Abstract

This research was conducted on graduates of Serelo Lahat University post-covid'19 from 2020 to 2022. The aim was to determine the Influence of Locus of Control and Parental Support individually on the Quality of Serelo Lahat University graduates, and to determine the Influence of Locus of Control and Parental Support together on the Quality of Serelo Lahat University graduates. The research design employed was Associative/Quantitative. From the results of hypothesis testing, it was found that the Locus of Control variable (X₁) had a significant value of 0.000 < 0.05, indicating a positive and significant influence on Graduate Quality. However, the Parental Support variable (X₂) had a non-significant value of 0.845 > 0.05, indicating no positive and significant influence on Graduate Quality. Furthermore, the results of hypothesis testing showed that both Locus of Control (X₁) and Parental Support (X₂) together had a significant value of 0.000 < 0.05, indicating that they jointly significantly influence Graduate Quality (Y).
THE INFLUENCE OF FINANCIAL LITERACY AND LIFESTYLE ON FINANCIAL MANAGEMENT BEHAVIOR IN STUDENTS (CASE STUDY OF STUDENTS IN LAHAT DISTRICT) Oktala, Rosananda; Yulanda, Delvina; Raparaeni, Yusi; Lestari, Dwi
Jurnal Manajemen Vol 12 No 3 (2024): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v12i3.1303

Abstract

Financial literacy and lifestyle have an important role in determining wise financial management behavior in students. Through good knowledge can encourage students to make the right and efficient decisions in the use or allocation of funds owned so as to achieve individual financial welfare. This study aims to determine how financial literacy and lifestyle influence the financial management behavior of students in Lahat district. Data collection was carried out by distributing questionnaires to 66 students in Lahat Regency. Based on the analysis, it shows that financial literacy is not proven to affect student financial management behavior, but lifestyle is proven to significantly affect student financial management behavior. Students with a consumptive lifestyle will find it more difficult to manage finances that can lead to financial problems in the future.
Pengaruh Etos Kerja, Stres Kerja Dan Komitmen Kerja Terhadap Prestasi Kerja Pendamping Sosial Program Keluarga Harapan Di Kabupaten Lahat Linda Kurniati; Hardiyansyah; Rosananda Oktala
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 2 No. 3 (2024): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v2i3.809

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh etos kerja terhadap prestasi kerja pendamping sosial Program Keluarga Harapan di Kabupaten Lahat. Untuk mengetahui dan menganalisis pengaruh stres kerja terhadap Prestasi Kerja Pendamping Sosial Program Keluarga Harapan di Kabupaten Lahat. Untuk mengetahui dan menganalisis pengaruh komitmen kerja terhadap Prestasi Kerja Pendamping Sosial Program Keluarga Harapan di Kabupaten Lahat. Untuk mengetahui dan menganalisis pengaruh etos kerja, stres kerja, dan komitmen kerja secara bersama-sama terhadap Prestasi Kerja Pendamping Sosial Program Keluarga Harapan di Kabupaten Lahat. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan kuesioner yang dibagikan kepada responden. Analisis yang digunakan adalah analisis deskriptif dan analisis inferensial menggunakan perhitungan statistik dengan rumus regresi berganda, uji parsial, uji simultan dan koefisien determinasi. Hasil analisis menunjukkan bahwa etos kerja, stres kerja dan komitmen kerja berpengaruh signifikan secara individu dan kolektif terhadap prestasi kerja Pendamping Sosial Program Keluarga Harapan di Kabupaten Lahat.
Pengaruh Interaksi Sosial, Kecerdasan Emosional, Fleksibilitas Kerja, Motivasi Kerja, Disiplin Kerja Dan Konflik Kerja Terhadap Efektivitas Kerja Pegawai Dinas Perindustrian Dan Perdagangan Kabupaten Lahat Lia Handayani; Abdul Hamid; Rosananda Oktala
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 2 No. 3 (2024): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v2i3.811

Abstract

Penelitian yang dilakukan penulis dengan tujuan untuk mengetahui dan menganalisis pengaruh interaksi sosial, kecerdasan emosional, fleksibilitas kerja, motivasi kerja, disiplin kerja dan konflik kerja secara sendiri-sendiri dan secara bersama-sama terhadap efektivitas kerja pegawai Dinas Perindustrian dan Perdagangan Kabupaten Lahat. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan kuisioner yang disebarkan kepada responden. Uji kualitas data dengan menggunakan uji validitas, uji reliabilitas dan uji normalitas. Analisis yang digunakan yaitu analisis deskriptif dan analisis inferensial dengan menggunakan perhitungan statistik dengan rumus regresi berganda, uji parsial uji simultan dan koefisien determinasi. Hasil penelitian didapat bahwa variabel interaksi sosial, kecerdasan emosional, fleksibilitas kerja, motivasi kerja, disiplin kerja dan konflik kerja berpengaruh signifikan secara sendiri-sendiri dan secara bersama-sama terhadap efektivitas kerja pegawai Dinas Perindustrian Dan Perdagangan Kabupaten Lahat.
Pengaruh Prosedur Kerja, Wewenang, Penilain Prestasi Kerja Dan Evaluasi Kinerja Terhadap Prestasi Kerja Pegawai Sekretariat Daerah Kabupaten Lahat Ardiansyah, Ardiansyah; Antoni, Darius; Oktala , Rosananda
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 5 No. 4 (2024): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v5i4.2274

Abstract

This study aimed to determine and analyze the influence of work procedures, authority, work performance assessment, and performance evaluation individually and together on the work performance of employees of the Lahat Regency Regional Secretariat. The research method used in this study is quantitative, using a questionnaire distributed to respondents. Data quality tests were conducted using validity, reliability, and normality tests. The descriptive and inferential analysis used statistical calculations with multiple regression formulas, partial tests, simultaneous tests, and coefficient of determination. The study results show that work procedures significantly affect the work performance of employees of the Lahat Regency Regional Secretariat. Authority has a significant effect on the work performance of employees of the Lahat Regency Regional Secretariat. Work performance assessment has a significant effect on the work performance of employees of the Lahat Regency Regional Secretariat. Performance evaluation has a significant effect on the work performance of employees of the Lahat Regency Regional Secretariat. Work procedures, authority, work performance assessment, and performance evaluation significantly affect the work performance of the Lahat Regency Regional Secretariat employees
Pengaruh Sikap Kerja Kecerdasan Emosional Dan Budaya Kerja Terhadap Efektivitas Kerja Pegawai Badan Pendapatan Daerah Kabupaten Lahat Wulandari, Wulandari; Hardiyansyah, Hardiyansyah; Oktala , Rosananda
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 5 No. 4 (2024): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v5i4.2287

Abstract

The author conducted the research with the aim of knowing and analyzing the influence of work attitudes, emotional intelligence, and work culture individually and together on the work effectiveness of Lahat Regency Regional Revenue Agency employees. The research method used in this research is a quantitative method using questionnaires distributed to respondents. The analysis used is a descriptive and inferential analysis using statistical calculations with multiple regression formulas, partial tests, simultaneous tests, and coefficient of determination. The research results showed that work attitude, emotional intelligence, and work culture had a significant influence, individually and collectively, on the work effectiveness of Lahat Regency Regional Revenue Agency employees.