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All Journal Jurnal Ekonomi dan Bisnis Jurnal Paradigma Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Kurniawan Tjakrawala
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Arts Humanities Economics, Econometrics & Finance Social Sciences

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Latent-Path Modeling Dengan Partial Least Square Guna Memprediksi Pengaruh Faktor-Faktor Isu Lingkungan Terhadap Sistem Pengendalian Manajemen Lingkungan F.X. Kurniawan Tjakrawala; Gregorius Arvan
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.749 KB) | DOI: 10.24914/jeb.v18i2.256

Abstract

This study explored the recently topic of environmental management control system issue which has't been conducted by Indonesian's researcher in accounting. The purpose of this study is to predict the effect of perceived factors related to environmental issues such as perceived ecological uncertainty; the degree of environmental proactivity; and stakeholders pressure that affected environmental management control systems. Primary data collection through survey method was done by distributing 325 sets of questionnaires and addressed to the managerial level of respondents who work in the ten of manufacturing companies listed on IDX, with the response rate of 19,70 percent. This study implements a latent-path modeling. Due to relatively few sample (N=64), this study did not allow covariancebased SEM to be applied in testing the hypotheses. So then the three hypotheses of this study were tested by the technique of partial least squares (PLS) using SmartPLS v.2 package, which applied the component-based SEM approach. The hypotheses test were empirically proved the ability to predict that all of these environmental issues positively influenced the environmental management control systems significantly. In the future, similar study still probably to be developed (in Indonesia) based on covariance-based SEM to gain the clear theoretical confirmation.
Aspek Kepemimpinan Manajemen, Praktik Manajemen Mutu Terpadu, dan Quality Performance: Analisa PLS-Path Modeling Kurniawan Tjakrawala; Nurainun Bangun
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.271 KB) | DOI: 10.24815/jdab.v6i1.12772

Abstract

ABSTRACTThis study aims to predict the causal relationships between management leadership, total quality management practices, and quality performance. Data is collected from a survey through the distribution of questionnaires. The respondents are managers of selected private companies which have adopted Total Quality Management (TQM), listed in IDX Factbook 2016 and have been ISO 9001 certified. The purposive sampling method is applied to determine the number of respondents. A total of 150 questionnaires were distributed with 115 returned  questionnaires and only 87 questionnaires that can be utilized. The data is analysed using Partial Least Squares (PLS)-Path Modeling’s. The result of this study demonstrates a positive causal relationship of management leadership and TQM element. The finding also proves positive causal relationships of each element of the TQM practices tested. It is also found that TQM practices has a positive causal influence on quality performance.  ABSTRAKPenelitian ini bertujuan untuk menginvestigasi hubungan kausal antara kepemimpinan manajemen, praktik manajemen kualitas total, dan  quality performance. Data penelitian dikumpulkan melalui kuesioner yang didistribusikan. Responden pada penelitian ini adalah manajer perusahaan swasta nasional yang telah mengadopsi Total Quality Management (TQM), terdaftar di IDX Factbook 2016 dan telah mendapatkan sertifikasi ISO 9001. Metode purposive sampling diterapkan untuk menentukan jumlah responden penelitian. Sebanyak 150 kuesioner dibagikan dengan 115 kuesioner yang dikembalikan dan hanya 87 kuesioner yang dapat digunakan. Data dianalisis menggunakan Partial Least Squares (PLS)-Path Modeling. Hasil penelitian ini menunjukkan hubungan positif kepemimpinan manajemen dan elemen TQM. Temuan ini juga membuktikan hubungan yang positif dari setiap elemen praktik TQM dan memiliki pengaruh yang positif terhadap quality performance.
PENGARUH LIKUIDITAS DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Meilani Maradiaponto; Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23629

Abstract

The purpose of this study was to examine the effect of liquidity and asset structure on capital structure with profitability as a moderating variable in manufactures listed on the Indonesia Stock Exchange (IDX) with a research period of 2015-2019. This study using purposive sampling method and obtained 175 company data from the financial statements of manufacturing companies in IDX official website. The data processing technique uses multiple regression analysis and moderator regression analysis (MRA)and also uses the SPSS version 17. The results of this study indicate that liquidity andasset have a negative and significant effect on capital structure. Meanwhile,profitability moderate liquidity to capital structure but profitability does not moderate asset structure to capital structure
PENGARUH LEVERAGE, CAPITAL EXPENDITURE, DAN GROWTH OPPORTUNITIES TERHADAP CASH HOLDING Vincensius Andreas; Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25267

Abstract

This study aims to determine the role of leverage, capital expenditure, and growth opportunities related to their effect on the value of cash holdings in property & real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015 to 2019. The sample in this study This was taken through purposive sampling method and the valid data were 95 data from 19 companies. Data collection techniques were assisted by using Microsoft Excel 2010 program and data processing was carried out using multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) version 25 program. The results showed that leverage and capital expenditure had a negative and significant effect on cash holding, while growth opportunities have a positive and insignificant effect on cash holding. The implication of this research is the need for an active management role to be able to always create optimal cash holding value within the company to minimize existing risks and increase company value.
Co-Authors Gregorius Arvan Jordy Christian Hartono Meilani Maradiaponto Nurainun Bangun Vincensius Andreas