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Pengaruh Promosi Terhadap Volume Penjualan Benih Jagung Pada Pt.Syngenta Seed Division Sub Region Probolinggo Fitria Dina Riana; Andri Prastiwi
Agricultural Socio-Economics Journal Vol 11, No 3 (2011)
Publisher : Socio-Economics/Agribusiness Department

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Jagung merupakan komoditi pangan terbesar konsumsinya setelah padi khususnya di Indonesia. Sehingga bayak para petani di Indonesia yang mengusahakan lahan pertaniannya untuk komoditi jagung. Saat ini di Indonesia mulai menerapkan jagung hibrida dimana engan keunggulan potensi hasilnya yang lebih baik dibandingkan jagung konvensional. Probolinggo merupakan salah satu wilayah penghasil jagung terbesar di jawa timur. Sehingga menarik para produsen benih jagung memasarkan produknya di daerah tersebut. Salah satu perusahaan benih jagung yang ada yaitu PT. Syngenta Seed Division. Perusahaan ini merupakan perusahaan baru dibandingkan dengan perusahaan benih lainnya yang sudah lama berdiri. Sehingga PT. Syngenta Seed Division sedang gencar-gencarnya melakukan kegiatan promosi benih jagung. Tujuan penelitian ini adalah (1) Menganalisis pelaksanaan promosi benih jagung yang dilakukan oleh PT. Syngenta, (2) Menganalisis pengaruh pelaksanaan promosi terhadap peningkatan volume penjualan benih jagung. Hasil penelitian menunjukkan bahwa kegiatan promosi yang dilakukan oleh PT. Syngenta Seed Division meliputi periklanan(X1) melalui spanduk, kalender, pamflet, dan umbul-umbul, promosi penjualan(X2) melalui potongan harga, pemberian sampel, dan pemberian souvenir, penjualan perorangan(X3) melalui kunjungan ke retailer, key farm visiting, key person visiting, small farm meeting, dan big farm meeting, publisitas(X4) melalui expo, field trip, sponsorship,dan sumbangan/donasi. Dari hasil analisis menunjukkan bahwa variabel periklanan berpengaruh secara tidak signifikan terhadap volume penjualan benih jagung dan ketiga variabel lainnya yaitu personal selling, promosi penjualan, dan publisitas menunjukkan bahwa berpengaruh secara signifikan dengan meningkatkan volume penjualan pada setiap kenaikan biayanya. Kata kunci : Bauran Promosi, Benih Jagung

PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA EKONOMI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL INTERVENING Studi Empiris pada Perusahaan yang Memperoleh Penilaian PROPER Maulida Athiatul Ulya; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the influence of corporate governance on the economic performance of companies and environmental performance as an intervening variable. Corporate governance are the proportion of independent Commissioners, institutional ownership, managerial and ownership. The economic performance of the company measured by ROA (Return on Assets) and environmental performance appraisal using PROPER published by the Ministry of Environment of the Republic of Indonesia. The sampling method was purposive sampling of 59 public listed companies awarded PROPER in 2010-2012. The data used path analysis by SPSS. The result indicated that the proportions of independent commissioner have a positive impact on environmental performance while the institutional ownership and managerial ownership have no affect on environmental performance. Supporting the previous study, environmental performance has a positive impact on economic performance. Environment performance capable of being variable intervening in connection between the proportion of independent commissioner, against ROA. But, environmental performance not capable of being variable intervening in connection between institutional ownership and managerial ownership, against ROA.

PENGARUH KARAKTERISTIK KOMITE AUDIT, KARAKTERISTIK PERUSAHAAN DAN KOMPENSASI DEWAN TERHADAP KOMITE MANAJEMEN RISIKO (Studi pada Perusahaan Non Financial yang Terdaftar di BEI Tahun 2010-2012) Vianika Herlantu; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aimed to examine the association between Audit Committee characteristics, firm characteristics, compensation of Board to the Risk Management Committee. Risk Management Committee is the existence of RMC in the company, whether incorporated in or separate from the audit committee and independent Audit Committee. The variables examined in this study are the characteristics of an Audit Committee comprised of Audit Committees, accounting and financial expertise of the Audit Committee, Audit Committee size , the frequency of Audit Committee meetings, as an independent variable. In addition, the independent variables representing the characteristics of the company is the risk of financial reports and other independent variable is the compensation of the Board. Factors such as firm size, leverage, complexity of firm, and auditor reputation as a control variable is also examined in this study . This study used purposive sampling method to non-financial companies listed on the Indonesia Stock Exchange in 2010 until 2012. Logistic regression was used as a test of the hypothesis in this study and there are 288 samples used non-financial companies . The results of this study indicate that the size and frequency of meetings of the Audit Committee significantly and positively related to the Risk Management Committee, while, the accounting and financial expertise of the Audit Committee, the risk of the financial statements, the compensation Board and all the control variables no significant effect on the Risk Management Committee.

PRAKTIK MANAJEMEN RISIKO BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH (Studi Empiris pada Pegawai Bank Umum yang Menempati Posisi di Bidang Akuntansi Manajemen di Kota Semarang) Muhammad Aritama Juniarto; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the factors that influence the risk management practices and differences of risk management practice between Conventional and Islamic Banks. There are several indicators that are used, level of understanding risk and risk management, risk identification, analysis and risk assessment, risk monitoring, risk management practice and credit risk assessment. This study was conducted by questionnaire survey of bank employees who occupy positions in the field of management accounting in the banks of Semarang city. The sampling method used in this study is simple random sampling, with a minimum sample size of 30 respondents. The statistical methods used to test the hypothesis is regression analysis and independent sample T-test. The results showed that the analysis and risk assessment and monitoring risks significant effect on risk management practice, while the level of understanding risk and risk management, risk identification and credit risk assessment is not significant effect on risk management practice. In addition the results of the study also showed no significant differences between Conventional and Islamic Banks in the level of understanding risk and risk management, risk identification, analysis and risk assessment, risk monitoring, risk management practice and credit risk assessment. Other findings obtained in this study is that reputation risk being the most important risk for conventional bank, while legal risks becoming the most important risk in Islamic Banks. In this study there are some limitations and shortcomings, namely, the difficulty of ensuring questionnaires which filled out by respondents according to respondents survey, so that the necessary repairs to the questionnaire used in this study by adding a control order respondents to fill out all the required data.

PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS DAN KINERJA PASAR Chrisnatty Chandra Dwipayani; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effects of Intellectual Capital to Profitability and Market Performance. Intellectual capital which consists of human capital efficiency (HCE), structural capital efficiency (SCE), and the capital employed efficiency (CEE) which uses a model Pulic - Value Added Intellectual Coefficients (VAICTM). Profitability is proxied by Return on Assets (ROA) and market performance is proxied by the Market to Book Value (MtBV). The research samples are the trade and services in the Indonesia Stock Exchange in 2009-2012. Based on purposive sampling method, samples obtained 51 companies . This study used multiple linear regression to analyze the data. The results of this study indicate that intellectual capital (IC), structural capital efficiency (SCE), and capital employed efficiency (CEE) is significant positive effect on return on assets (ROA), but in human capital efficiency (HCE) is not significant and negative effect the return on assets (ROA). Furthermore , the results of research on the performance of the market is proxied by market to book (MtBV) indicates that intellectual capital (IC) , structural capital efficiency (SCE) , and the capital employed efficiency (CEE) is not positive and not significant effect on the market to book (MtBV). In contrast , human capital efficiency (HCE) a positive significant effect on the market to book value (MtBV).

FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA DALAM ANNUAL REPORT Noor Laila Fitriana; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the factors that affect the wider voluntary disclosure. Voluntary disclosure is needed by investors and other users in making better decisions because it is considered mandatory disclosure is not sufficient in providing information to investors. The factors examined in this study are firm size, leverage, profitability, firm age, size of the firm, and the proportion of independent board. The sample of this study are secondary data from the Indonesia Stock Exchange in the form of annual reports companies listed in 2010-2012. Determination of the sample using purposive sampling method with judgment sampling technique. The total sample in this study was 49 companies. This study uses multiple regression analysis. This is because the variables are tested more than one independent variable. The results show that profitability, size of the firm, and the proportion of independent board broad positive effect on voluntary disclosure, while negatively affects leverage extensive voluntary disclosure. Meanwhile, firm size and firm age has no effect on the wider voluntary disclosure.

PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2009-2012) Tegar Rahardi; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aimed to examine the effect of corporate governance on earnings management. Independent variables used in this study is the proportion of independent board, audit committee, the structure of managerial ownership and institutional ownership structure. In this study the proportion of independent board was measured by the percentage of the number of independent board of the entire board of commissioners in the company. Audit committee in this study was measured by adding up the audit committee in the company. Managerial ownership structure is measured by the percentage of shares owned by managers of the total shares outstanding. Institutional ownership structure is measured by the percentage of shares owned by the institutions of the total shares outstanding. Earnings management as the dependent variable proxied by discretionary accruals and is calculated by the modified Jones model. This study was conducted using data from documentation using www.idx.co.id, Indonesian Capital Market Directory (ICMD). The method of analysis used in this study is multiple linear regression. This study used a sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX) 2009-2012. The results showed simultaneous variable proportion of independent board, audit committee, the structure of managerial ownership and institutional ownership structure have a significant effect on earnings management. However, only partial audit committee variable, managerial ownership structure and institutional ownership structures are a significant effect on earnings management.

PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN SAHAM MELALUI KINERJA KEUANGAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2012 Nalal Muna; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This research has main object to determine the effect of intellectual capital on stock returns of financial performance as an intervening variable. This study uses a component of intellectual capital as independent variable, which consists of Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE), and Structural Capital Efficiency (SCE). Whereas, the the stock return used in this study as dependent variable, while financial performance is used as an intervening variable is measured by return on equity (ROE) and Earning Per Share (EPS).Real estate and property companies listed on the Indonesian Stock Exchange (IDX) in the period between the years 2010-2012 is used as study samples. Data was collected using purposive sampling method. Based on these criteria then as many as 26 companies chosen as samples in this study. The analytical tool used was Partial Least Square (PLS).The results show that (1) the HCE and CEE positive effect on ROE and EPS, (2) SCE has no effect on ROE and EPS, (3) HCE and SCE has no effect on stock returns, (4) CEE negarif effect on stock returns, (5) ROE mediate the relationship HCE and CEE on stock returns, but the ROE is not able to mediate the relationship SCE on stock returns (6) EPS is not able to mediate the relationship HCE, CEE, and SCE on stock return .

PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA Muhammad Dody Amijaya; Andri Prastiwi
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Earnings management is an action taken to regulate managers profit by raising, lowering and flattening income managers as you wish, so as to reduce the credibility of financial statements. With the earnings management, it will increase agency costs. To reduce agency costs will require a qualified auditor who acts as a controller such as the size of the Firm, Auditor industry specialist, and auditor independence. Therefore high quality audits which acts as an effective deterrent earnings management, because management's reputation will be destroyed and the value of the company will go down if this false reporting detected or uncovered. The samples used in this study is a banking company listed in Indonesia Stock Exchange in 2008-2011. Results indicate that audit quality is measured by the size of the firm and industry specialist auditors negatively affect earnings management. So that the existence of the firm size and industry specialist auditors can inhibit earnings management. While the existence of the independence of auditors failed to prove capable of limiting earnings management.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KEPEMILIKAN INSTITUSIONAL Roy Hutapea; Andri Prastiwi
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aimed to determine the effect of disclosure of Corporate Social Responsibility and dimensions disclosure of Corporate Social Responsibility (CSR) towards institutional ownership of the company. The dimensions of CSR disclosure following indicators Golden Hope Plantation Berhad (GHPB) which consists of four categories: Dimensions with employees, involvement with community,.products,.and.environment..Institutional.ownership.of.the.company.seen.by.shares.held.in.a.company.institution. This study used the entire population of companies listed on the Stock Exchange (Indonesia Stock Exchange) in 2010-2012. Based on purposive sampling method obtained 36 samples of firms with data sources such as company annual reports. Analysis of the data using content analysis, prepared by the classical assumption, and then testing the hypothesis using multiple linear regression method.The results showed that only the disclosure of CSR entirely, CSR dimensions and product dimensions employees are positive and significant impact on institutional ownership of the company. While the dimensions of CSR and CSR community involvement with the environmental dimension is not positive and significant impact on institutional ownership. The results are generally in accordance with the results of previous studies regarding the disclosure of Corporate Social Responsibility (CSR) and its relationship with institutional..ownership.

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