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Bukti Empiris Penerapan Prinsip-Prinsip Good Cooperative Governance pada Kinerja Koperasi di Sukabumi Tri Endar Susianto; Suyanto Suyanto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 02 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.789 KB) | DOI: 10.35838/jrap.2014.001.02.18

Abstract

ABSTRACT This study aims to identify and analyze that information transparency, accountability, responsibility, fairness affect the performance of the cooperative. The method of sample selection in this study was purposive sampling resulting in 124 samples of cooperative management. The data required in this study was obtained from the department of cooperatives in Sukabumi. Data analysis method used is multiple linear regression. The results showed that accountability, transparency, accountability, and fairness significant effect on performance. The results of this study are expected to contribute to the implementation of good governance in cooperatives in Indonesia. ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis bahwa keterbukaan informasi, akuntabilitas, pertanggungjawaban, fairness berpengaruh terhadap kinerja koperasi. Metode pemilihan sampel dalam penelitian ini adalah purposive sampling sehingga menghasilkan 124 sampel pengurus koperasi. Data yang diperlukan dalam penelitian ini diperoleh dari dinas koperasi kota Sukabumi. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa akuntabilitas, transparansi, pertanggungjawaban, dan fairness berpengaruh signifikan terhadap kinerja. Hasil penelitian ini diharapkan dapat memberikan kontribusi dalam penerapan tata kelola yang baik pada koperasi di Indonesia. JEL Classification: D22, H30
The Effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Indosat Tbk in 2013-2023 (Case Study on a Company Listed on Indonesia Stock Exchange) Reynaldy Pratama Saputra; Tri Endar Susianto
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 3 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i3.10744

Abstract

This study aims to analyze the effect of Total Asset Turnover (TATO) and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT. Indosat Tbk from 2013 to 2023. This research method is quantitative using secondary data from PT Indosat's financial statements. The sampling technique was carried out by purposive sampling with specific criteria, namely the quarterly financial statements of PT. Indosat Tbk during the period 2013-2023. The Classical Assumption Test was used to test the research instrument, as well as Pearson Product Moment correlation analysis, coefficient of determination, t-test, f-test, and multiple linear regression to measure the influence of variables. The findings show that the relationship between TATO and ROA is very low with a correlation value of 0.146, while the relationship between DER and ROA is also very low with a correlation value of 0.115. Based on the determination analysis, the contribution of TATO and DER to ROA is only 3.2%, with 96.8% influenced by other factors outside the scope of this study
The Influence of Sales and Inventory Turnover on Net Profit in Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange in 2019-2022 Alinda; Tri Endar Susianto
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 3 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i3.10746

Abstract

This research was conducted on food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2022. The aim of this research is to determine the effect of sales and inventory turnover on net profit in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2022. The research method used is a quantitative method with associative descriptive methods, with data collection techniques using documentation techniques. The population in this study was 40 food and beverage subsector companies and the research sample was 8 companies with 32 secondary data obtained from sampling techniques using Purposive Sampling. The data used is annual financial report data for 4 years from 2019-2022. The data analysis used is panel data regression analysis with Fixed Effect Model estimation which was tested using Eviews 9. Based on the research results, it shows that sales have an effect on net profit with a calculated t value of 15.72687 > t table, namely 2.042272 and a probability value of 0.0000 < 0.05. Inventory turnover has no effect on net profit with a calculated t value of 0.417240 < t table 2.042272 and a probability value of 0.6805 > 0.05. Sales and inventory turnover simultaneously influence net profit with a calculated F value of 972.0746 > F table, namely 3.327654. The coefficient of determination is 0.9974 or 99.74% and the remaining 0.03% is influenced by other variables not examined by researchers