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Journal : Jurnal Ilmiah ASET

Analisis Pengaruh Faktor Fundamental Makro Ekonomi terhadap Indeks Harga Saham Gabungan (IHSG) Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 19 No 2 (2017): Jurnal ASET Volume 19 No 2
Publisher : STIE Widya Manggala

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Abstract

This study aimed to analyze the influence of exchange rate, interest rates, and inflation simoultaneously and partially affect on CSPI. The method of analysis used in this study is the method of multiple linear regression analyzes were used with SPSS 16. The research used data monthly of Januari 2010 to December 2015 with 72 sample of data time series for each independent and dependent variabel. Data obtained from the Monthly Statistic, Indonesia Stock Exchange and Indonesian Financial Statistics of Bank Indonesia. Simoultan analysis show variable exchange rate , interest rates and inflation significanthly negative affect on Composite Stock Price Index (CSPI). Partial analysis shows exchange rate affect positive on CSPI, interest rate affect negative on CSPI and inflation does not affect on CSPI.
Kepatuhan Wajib Pajak Melalui Sosialisasi Perpajakan, Pelayanan Fiskus dan Sanksi Perpajakan Ahmad Jaelani; Nurdhiana Nurdhiana; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

This research aimed to find out the effect of tax socialization, fiscus service, and tax penalty on tax payers’ compliance at Kelurahan Tegalsari Candisari. The sample for this study were 90 tax payers. The analysis instrument used was by multiple linier regression. The result showed that tax socialization had no effect on personal tax payers’ compliance, while fiscus service had positive significant effect on personal tax payers’ compliance and tax penalty had positive significant effect on personal tax payers’ compliance.
Pengaruh Good Corporate Governance dan Holding Company terhadap Kinerja Keuangan Listiyowati Listiyowati; Wenny Ana Adnanti; Iin Indarti
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.144

Abstract

This study aimed to examine the effect of institutional ownership, independent commissioner and holding company on return on assets. The test results on a sample of 40 construction companies from 2014 to 2017 using regression analysis. Institutional ownership and independent commissioners had no effect on return on assets, while holding company had a significant effect on returns on assets in construction companies in IDX. When simultaneous testing of the three independent variables above had a significant effect on the dependent variable. The coefficient of determination is 16.2% which shows that the researchd capital framework is not good enough to explain the dependent variable.
Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik (KAP) di Semarang Nurdhiana Nurdhiana; Wenny Ana Adnanti; Feby Kristiyani
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.145

Abstract

The research was aimed to analyse the influence of time pressure, audit risk, materiality, review procedure and quality control, locus of control, self esteem in relation to ambition, turn over intention to premature sign-off of audit procedure. The population of this research were 243 auditors who worked at Public Accountant Firm in Semarang. While the samples of this research are 113 auditors. The technique sampling in this research is non probability sampling with purposive sampling method based of judgement sampling. The analysis technique used was multiple linear regression. The result of this research indicates that time pressure, locus of control, and turn over intention have positive significant influence on premature sign-off of audite procedure, but audit risk, materiality, review procedure and quality control, and self esteem in relation to ambition didn’t have influence on premature sign-off of audite procedure.
Analisis Pertumbuhan Ekonomi Jawa Tengah Periode 2013 - 2017 Anggi Primalasari; Iin Indarti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.147

Abstract

This study aims to determine and analyze the factors that influence economic growth in Central Java in the period 2013 to 2017. The aspects analyzed include variables economics growth (PDRB), Investment, Goverment Expendicture, Saving and Labor . The population of this study was 35 Regencies/Cities and the samples were 26 Regencies/Cities. The data used in this study were 130 data. The analysis technique used was multiple linier regressions. The result of this study indicated that Investment, Saving, and Labor had a positive effect on Economic Growth in Regencies/Cities of East Java in 2013-2017. But, that Goverment Expenditure had no effect on Economics Growth in Regencies/Cities of East Java in 2013-2017. While simultaneously indicated that Investment,Government Expenditure, Saving, and Labor had a significant effect on Economic Growthin Regencies/Cities of East Java in 2013-2017 with 38.9%, while remaining 61.1% wasinfluenced by other variables.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal dengan Pendapatan Per Kapita sebagai Variabel Pemoderasi Ika Suryatiningrum; Iin Indarti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.168

Abstract

Regional autonomy and fiscal decentralization give local governments the authority to explore revenue and perform the role of allocation independently in settingdevelopment priorities in which there is a component of capital expenditure. This research aimed to examine and analyze the effect of Own Source Revenue, General Allocation Fund, and Special Allocation Fund on Capital Expenditure that are moderated by Percapita Income in Regency/City Governments in Central Java Province. The population of this research were the Regency / City Governments in Central Java which consists of 29 Regencies and 6 Cities in 2013 - 2017. The sampling technique used was saturated sampling. The secondary data was collected from APBD Realization Reports and Per Capita GRDP Tables in 2013-2017. The data analysis technique used were Multiple Regression Analysis and Moderated Regression Analysis (MRA). The results showed that Own Source Revenue, General Allocation Fund and Special Allocation Fund, both partially and simultaneously had a significant positive effect on Capital Expenditure. Per Capita Income as a moderating variable can strengthen the effect of Own Source Revenue on Capital Expenditure, but it cannot strengthen the effect of General Allocation Fund and Special Allocation Fund on Capital Expenditure.
Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Subsektor Makanan dan Minuman yang Terdaftar di BEI 2015-2018 Anggun Wimidhati; Iin Indarti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 23 No 2 (2021): Jurnal ASET Volume 23 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.2.181

Abstract

The purpose of this study was to analyze the effect of liquidity, leverage, and profitability on firm value of food and beverage companies listed on the Indonesia Stock Exchange period 2014-2018. The population were 72 and the sample were 40 companies. This study used the technique of classical assumption test and multiple linear regression analysis. Partial results of research showed that liquidity did not affect firm value, leverage had a significant positive effect on firm value, profitability had significant positive effect on firm value.
Pengaruh Perputaran Kas, Perputaran Persediaan, dan Perputaran Piutang Terhadap Profitabilitas Kurniawan, Fahmi; Tri Bodroastuti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.2.258

Abstract

This study aims to determine the effect of cash turnover, inventory turnover, and revenue turnover on profitability. The population in this study were pharmaceutical companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used in this study was the purposive sampling method and a sample of 11 companies was obtained. The data used in this study were obtained from the annual financial report data of pharmaceutical companies listed on the Indonesia Stock Exchange in 2019-2023. The data analysis method in this study was multiple linear regression analysis. The results showed that partially, cash turnover had a significant negative effect on profitability and inventory turnover had a positive and significant effect on profitability, while receivables turnover had no effect on profitability.