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All Journal Fokus Ekonomi E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS)
Zumrotun Nafi’ah
Sekolah Tinggi Ilmu Ekonomi Semarang
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN PADA RUMAH SAKIT UMUM FASTABIQ SEHAT PKU MUHAMMADIYAH PATI Zumrotun Nafi’ah; Sri Wiranti Setiyanti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 13, No 2: Desember 2018
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.13.2.358-368

Abstract

The hospital is a health institution engaged in the field of services that are required to create good health services in operational services. In creating good service, research is needed. This study aims to determine (1) the influence of Operational Audit on the Effectiveness of Health Services at the Hospital (2) the influence of Internal Control on the Effectiveness of Health Services at the Hospital (3) Pengauh Audit Operational and Internal Control on Health Services Effectiveness at the Hospital.The selected population is all employees at RSU Fastabiq Sehat PKU Muhammadiyah Pati which amounted to 200 people. Sampling technique using purposive sampling technique with sample amounted to 90 people. Variabe in this research is operational audit, internal control, and effectiveness of health service. Data collection techniques through questionnaires. Data analysis methods include analytical prerequisite test and hypothesis test. Prerequisite test analysis includes linearity test, multicollinearity test and heteroscedasticity test. Hypothesis test in this research using multiple regression analysis, coefficient of determination, partial test (t test) and simultaneous test (F test).Considering the multiple linear regression model, Y = 6,229 + 0,237X1 + 0,594 X2. The results of this study indicate that the Operational Audit and Internal Control there is a positive and significant influence on the Effectiveness of Health Services at the Hospital.Based on the results of the study, it is recommended that Fastabiq Health Hospital PKU Muhammadiyah Pati should add a good medical tool so that the services provided to be more effective. As well as Accounting and Management Information Systems owned by the hospital should be developed better again to improve internal control of the hospital, so as to improve the effectiveness of health services at the hospital.
PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Zumrotun Nafi’ah; Rahayu Kurniawati
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 3 No 1 (2023): STIESEM 2023 (International Webinar & Call for Paper) “Utilization of Technology
Publisher : STIE Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Penelitian ini dilakukan menggunakan metode kuantitatif. Populasi studi berjumlah 30 perusahaan dan dijadikan sampel sebanyak 10 perusahaan (30 laporan keuangan) menggunakan purposive sampling. Dalam penelitian ini menggunakan teknik analisis regresi linier. Hasil penelitian menunjukkan bahwa leverage berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi 0,003< 0,05, profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi 0,146 > 0,05 dan ukuran perusahaan tidak berpengaruh signifikan terhadap konservatisme akuntansi dengan nilai signifikan 0,421 < 0,05. Nilai koefisien determinasi sebesar 27,9%. Saran untuk calon investor agar dapat lebih cermat dalam menganalisa laporan keuangan yang disajikan. Untuk peneliti selanjutnya sebaiknya penelitian menggunakan periode waktu yang lebih lama dan terbaru, serta dengan variabel- variabel lain yang tidak ada dalam penelitian ini.
Co-Authors Rahayu Kurniawati Sri Wiranti Setiyanti