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Ronni Andri Wijaya
Universitas Putra Indonesia YPTK Padang
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Efek Rachet Dalam Anggaran Pendapatan Dan Anggaran Belanja Satuan Kerja Perangkat Daerah (SKPD) Provinsi Sumatera Barat Putri Intan Permata Sari; Ronni Andri Wijaya; Deni Saputra; Agam Mei Yudha
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3644

Abstract

Budget ratcheting merupakan sebuah upaya yang dilakukan pemerintah daerah untuk memperbaiki dan merevisi pencapaian target yang dimaksudkan untuk memberikan gambaran kinerja di masa lalu. Efek ratcheting dalam penyusunan anggaran muncul dalam bentuk perilaku oportunistik dengan memodifikasi realisasi anggaran tahun berjalan menjelang akhir tahun anggaran. Penelitian ini bertujuan untuk menguji apakah terdapat efek ratchet dalam anggaran pendapatan asli daerah dan belanja pemerintah daerah. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan menggunakan data sekunder berupa Laporan Realisasi Anggaran Organisasi Perangkat Daerah Pemerintah Provinsi Sumatera Barat periode 2018-2019. Populasi yang digunakan dalam penelitian ini berjumlah 50 Organisasi Perangkat Daerah Provinsi Sumatera Barat dengan teknik pengambilan sampel menggunakan teknik purposive sampling. Hipotesis penelitian diuji dengan menggunakan model regresi linear sederhana. Hasil penelitian membuktikan bahwa terjadinya efek ratchet dalam anggaran pendapatan asli daerah dan anggaran belanja daerah.
Pengaruh Profitabiltas, Struktur Kepemilikan, Collateralizable Assets, Free Cash Flow Terhadap Dividend Payout Ratio Dengan Ukuran Perusahaan Sebagai Kontrol Ronni Andri Wijaya; Yamasitha Yamasitha; Zola Oklahoma
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

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Abstract

ABSTRACT This study aims to examine and analyze the effect of profitability, ownership structure, collateralizable assets, and free cash flow on dividend payout ratios with firm size as a control variable. The sample selection method used was porpusive sampling and obtained as many as 30 manufacturing companies as samples with 150 observations. Based on the partial test results there is a significant effect between profitability, ownership structure, collateralizable assets and free cash flow to the dividend payout ratio. Testing the hypothesis simultaneously found that profitability, ownership structure, collateralizable assets and dividend payout ratio together have a significant effect on the dividend payout ratio. Partial testing with control variables found that profitability, ownership structure, collateralizable assets and free cash flow affect the dividend payout ratio. The size of the company partially influences the dividend payout ratio. Testing the hypothesis simultaneously with the control variable found that profitability, ownership structure, collaterlizable assets, and free cash flow together have a significant effect on dividend payout ratio with firm size as a control variable. ABSTRAK Penelitian ini bertujuan untuk menguji dan mengalisis pengaruh profitabilitas, struktur kepemilikan, collateralizable assets, dan free cash flow terhadap dividend payout ratio dengan ukuran perusahaan sebagai variabel kontrol. Metode pemilihan sampel yang digunakan adalah porpusive sampling dan didapat sebanyak 30 perusahaan manufaktur sebagai sampel dengan observasi sebanyak 150 observasi. Berdasarkan hasil uji secara parsial terdapat pengaruh yang signifikan antara antara profitabilitas, struktur kepemilikan, collateralizable assets dan free cash flow terhdap dividend payout ratio. Pengujian hipotesis secara simultan ditermukan bahwa profitabilitas, struktur kepemilikan, collateralizable assets dan dividend payout ratio secara bersama-sama berpengaruh signifikan terhadap dividend payout ratio. Pengujian secara parsial dengan variabel kontrol ditemukan bahwa profitabilitas, struktur kepemilikan, collateralizable assets dan free cash flow berpengaruh terhadap dividend payout ratio. Ukuran perusahaan secara parsial berpengaruh terhadap dividend payout ratio. Pengujian hipotesis secara simultan dengan variabel kontrol ditermukan bahwa profitabilitas, struktur kepemilikan, collaterlizable assets, dan free cash flow secara bersama-sama berpengaruh signifikan terhadap dividend payout ratio dengan ukuran perusahaan sebagai variabel kontrol.
PENGARUH PERTUMBUHAN PENJUALAN, STRUKTUR KEPEMILIKAN, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2014-2018) Ronni Andri Wijaya; Desi Permata Sari; Ade Yunila Sari
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 3 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The purpose of this study was to examine the effect of sales growth, ownership structure, and asset structure on capital structure. Sales growth, ownership structure, and asset structure were used as independent variables, capital structure was used as the dependent variable. The data used were financial reports and annual reports. 2014 to 2018. The population in this study were 167 companies listed on the Indonesia Stock Exchange, a selected sample of 35 companies. The results of this study indicate that sales growth, ownership structure and asset structure have a significant effect on capital structure. Tujuan penelitian ini adalah untuk menguji pengaruh pertumbuhan penjualan, struktur kepemilikan, dan struktur aktiva terhadap struktur modal.Pertumbuhan penjualan, struktur kepemilikan, dan struktur aktiva digunakan sebagai variabel independen struktur modal digunakan sebagai variabel dependen.Data yang digunakan adalah laporan keuangan dan annual report tahun 2014 sampai 2018.Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebanyak 167 perusahaan, sampel terpilih 35 perusahaan.Hasil penelitian ini menunjukkan bahwa pertumbuhan penjualan, struktur kepemilikan, dan struktur aktiva berpengaruh signifikan terhadap struktur modal.
The Effect of Locus of Control, Total Quality Management on Employee Performance with Job Satisfaction as Intervening Variable Ramdani Bayu Putra; Ronni Andri Wijaya; Gusti Wulandari; Hasmaynelis Fitri; Yosi Yulia
UPI YPTK Journal of Business and Economics Vol. 6 No. 2 (2021): May 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v6i2.9

Abstract

This study aims to determine the effect of Locus of Control, Total Quality Management on Employee Performance with Job Satisfaction as Intervening Variable. The object of research is the Padang UNAND Hospital. Data was obtained by distributing questionnaires to employees. Analysis Data by Path Analysis. Based on the results of this test indicate that (1) there is a positive and significant influence between Locus of Control on Job Satisfaction at Padang UNAND Hospital (2) there is a positive and significant influence between Total Quality Management on Job Satisfaction at Padang UNAND Hospital (3) there is a positive and significant influence between Locus Of Control on Employee Performance at Padang UNAND Hospital (4) There is a positive and significant influence between Total Quality Management on Employee Performance at Padang UNAND Hospital (5) There is a positive and significant influence between Job Satisfaction on Employee Performance at Padang UNAND Hospital (6) Job Satisfaction does not mediates Locus of Control on Employee Performance at Padang UNAND Hospital (7) Job Satisfaction does not mediates Total Quality Management on Employee Performance at Padang UNAND Hospital.
Relative Strenght Index, Moving Average Convergence-Divergence on Stock Performance and Fundamental Analysis as Moderating Ronni Andri Wijaya; Yamasitha Yamasitha; Elfiswandi Elfiswandi; Lusiana Lusiana
UPI YPTK Journal of Business and Economics Vol. 6 No. 2 (2021): May 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v6i2.40

Abstract

This study aims to determine the effect of Relative Strength Index (RSI) and Moving Average Convergence-divergence (MACD) on stock performers with Debt to Equity Ratio (DER) as a Moderation variable in Financing companies listed on the Indonesian Stock Exchange (IDX). Sampling in the study using purpose sampling method obtained 14 companies with time series data. The analysis method used in this study is multiple linear regression analysis using eview. The results show that Relative Strenth Index (RSI) partially has a positive and significant effect on stock performance, Moving Average Convergence-divergence (MACD) partially has a positive and significant effect on stock performance, Relative Strenth Index (RSI) has a positive and significant effect on stock performance. which is moderated by Debt to Equity Ratio (DER), Moving Average Convergence-divergence (MACD) has a positive and significant effect on the Performance of Shares moderated by Debt to Equity Ratio (DER).
Analysis of Factors Affecting Underpricing in Initial Public Offerings Anes Liliani Daeli; Ronni Andri Wijaya
UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v5i3.66

Abstract

This research was conducted on companies that made initial public offerings on the Indonesia Stock Exchange in 2013-2017 with the aim of knowing how much influence the level of underwriter reputation, return on assets, company size and earnings per share had on the level of underpricing by using the debt to equity ratio as a moderating variable. . In this study using several analytical techniques including: descriptive analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The results obtained based on the Partial Test (t) obtained: There is a significant influence between underwriter reputation and return on assets on the level of underpricing. There is no significant effect between firm size and firm size on the level of underpricing. Debt to equity ratio cannot moderate the relationship between underwriter reputation, return on assets, firm size and earnings per share to the level of underpricing. Then based on the results of the Simultaneous Test (Test F) it can be seen that the underwriter's reputation, return on assets, company size and earnings per share have a significant and significant effect on the level of underpricing.
The Effect of Sales Growth and Profitability on Financial Distress Suci Ramadhani; Rindy Citra Dewi; Ronni Andri Wijaya
UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v5i3.67

Abstract

This study aims to describe and estimate the effect of sales growth and profitabilitas on financial distress with leverage as the control variable in Manufacturing consumer goods industry sector and company in the chemical and basic industry sector listed on the Indonesian Stock Exchange in the period 2014-2018. Base on result of hypothesis testing it can be concluded that Sales Growth has no significant effect on Financial Distress. Profitabilitas has a significant effect on the Financial Distress. Sales Growth and Profitabilitas has a significant effect on the Financial Distress. Sales Growth has not significant effect on the Financial Distress with Leverage as the control Variable. Profitabilitas has a significant effect on the Financial Distress with Leverage as the control Variable. Sales Growth and Profitabilitas has a significant effect on the Financial Distress with Leverage as the control Variable. Leverage has a significant effect on the Financial Distress in manufacturing consumer goods industry sector and company in the chemical and basic industry sector. The company is expected to be able to improve financial performance, by paying attention to sales growth and profitabilitas so that investors are motivated to invest their shares in the desired company.
The Effect of Leverage, Company Size, and Executive Characteristics on Tax Planning Ratna Zebua; Lusiana Lusiana; Ronni Andri Wijaya
UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v5i3.71

Abstract

This study aims to determine the effect of Leverage, Company Size, and Executive Characteristics on Tax Planning with Profitability as a Control Variable in Manufacturing companies listed on the Indonesia Stock Exchange 2014-2018. The sample in this study amounted to 65 manufacturing companies taken through purposive sampling. The data used is secondary data, and the analytical method used is multiple linear regression analysis. The results of this study indicate that 1) Leverage has a significant effect on tax planning. 2) Company size has no significant effect on tax planning. 3) Executive characteristics have no significant effect on tax planning. 4) Leverage, company size, and Executive Characteristics have a significant effect on tax planning together. 5) Leverage has no significant effect on tax planning with profitability as a control variable. 6) Firm size has a significant effect on tax planning with profitability as a control variable. 7) Executive characteristics have no significant effect on tax planning, with profitability as a control variable. 8) Profitability significantly affects tax planning 9) Leverage, company size, executive characteristics, and profitability as control variables significantly affect tax planning simultaneously.
The Effect of Operational Risk, Credit Risk And Revenue Diversification on Profitability Muhammad Pondrinal; Ronni Andri Wijaya; Berta Agus Petra; Thariq Al Adli
UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v7i1.72

Abstract

This study aims to determine the effect of Operational Risk, Credit Risk and Income Diversification on Profitability in banking companies listed on the IDX for the 2016-2020 period.The analytical method used is Panel Data Regression analysis. The results obtained from this study: i) Operational Risk has a positive and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. ii) Credit Risk has a negative and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. iii) Income Diversification has a negative and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. iv) Operational Risk, Credit Risk and Diversification have a positive and significant simultaneously positive and significant effect on Profitability in Banking companies listed on the IDX for the 2016-2020 period.
Environmental Performance and Corporate Social Responsibility (CSR) Disclosure on Company Value with Financial Performance as Mediating Variables Muhammad Pondrinal; Ronni Andri Wijaya; Yosi Yulia; Rosi Anggraini
UPI YPTK Journal of Business and Economics Vol. 7 No. 2 (2022): May 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

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Abstract

The purpose of this study was to determine the effect of environmental performance, corporate social responsibility disclosure on firm value with financial performance as an intervening variable. The data used is secondary data in the form of financial reports (annual report) for 2015-2019. Technical analysis of the data using multiple regression analysis with random sampling with a total of 35 companies from a total population of 61 companies. The results showed that environmental performance had a positive and significant effect on firm value. Corporate social responsibility disclosure had a positive and significant effect on firm value, and financial performance had a positive and significant effect on firm value. Environmental performance has a positive and significant effect on financial performance, corporate social responsibility disclosure has no positive and significant effect on financial performance and financial performance is able to intervene in environmental performance, corporate social responsibility disclosure on company value
Co-Authors Ade Yunila Sari Agam Mei Yudha Anatia Agusti Anes Liliani Daeli Berta Agus Petra Deni Saputra Desi Permata Sari Desi Permata Sari Desi Permata Sari Dori Mittra Candana Elfiswandi Elfiswandi Elfiswandi Fadhil Albukhairi Yandra Fenia, Selvi Zola Gusti Wulandari Hanna Pratiwi Hasmaynelis Fitri Lusiana M. Adawi Muhammad Pondrinal Nofsri Suriyana Ramdani Bayu Putra Ratna Zebua Rindy Citra Dewi Riska Maiputri Yengsih Rosi Anggraini Sari, Putri Intan Permata Suci Ramadhani Thariq Al Adli Vicky Brama Kumbara Wiska, Mayroza Yamasitha Yosi Yulia Yosi Yulia Yosi Yulia Zefri Yenni