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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Media Mahardhika Jurnal Akademi Akuntansi (JAA) Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Abdul Halim
Universitas Gajayana Malang
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH KOMPETENSI DAN PENEMPATAN KERJA TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN PROBOLINGGO Dhika Kusumawardana; Abdul Halim; Rosidi Rosidi
Al-Idarah Vol 4 No 1 (2023): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/idarah.2023.v4i1.88-100

Abstract

Competence is the knowledge, skills and abilities possessed by individuals that havebeen attached to theird behavior in various circumstances and work assignments.This research is a quantitative research with an approach to the research method ofexplanation. The sample used is 51 employee respondents from work unitrepresentatives. The analysis used is path analysis. By using SPSS 25 calculation.The results showed that competence had significant effect on job satisfaction, jobplacement has a significant effect on job satisfaction, competence has significanteffect on performance; iv) job placement has a significant effect on performance, jobsatisfaction has significant effect on performance, the direct effect of competence onperformance is greater than the indirect effect on competence through jobsatisfaction, the direct effect of job placement on performance is greater than theindirect effect on job placement through job satisfaction.Keywords : Competence, Job Placement, Job Satisfaction, Performance
Konstruksi Model Kualitas Laporan Keuangan Di Indonesia Oyong Lisa; Abdul Halim
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.23074

Abstract

The purpose of this study is to construct a financial report quality model that includes professional supervision as a moderator of the relationship between audit quality and competence and independence, and audit quality as a mediation effect of competence and independence on the quality of financial reports. Perceptions of Public Accountants (AP) on competence, independence, audit quality, professional supervision, and quality of financial reports are the subject matter of primary data collected by purposive sampling from 678 KAPs in Indonesia. Partial Least Square is used to analyze. The t test was applied to test the hypothesis. The research findings show that the financial report quality model is created by first strengthening the relationship between competence and independence with audit quality through professional supervision. The relationship between professional supervision and audit quality is getting stronger the tighter it is. Second, audit quality as a mediator has the potential to strengthen the impact of competence and independence on the quality of financial reports. The impact on the quality of financial reports increases along with audit quality.
NILAI PERUSAHAAN : EFEK DARI DEBT TO ASSET, LIQUIDITY DAN INTELLECTUAL CAPITAL DI MEDIASI OLEH RETURN ON ASSET: (Studi Empiris Pada Perusahaan Wholesaler and retailer Yang Terdaftar Di BEI Periode Tahun 2014-2017) Sumarni Sumarni; Abdul Halim; Djuni Farhan
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.169

Abstract

This research aims to test and explain the influence of Debt To Asset, Liquidity and Intellectual Capital against Return On Asset. Both the influence of langsungDebt To Asset, Liquidity and Intellectual CAPITATERHADAP corporate values as well as the indirect influence of Debt To Asset, Liquidity and Intellectual Capital towards the company's value through Return On Asset. Sampling techniques of this study using the purposive sampling method. The data used is quantitative data in the form of annual financial statements listed on the Indonsia Stock Exchange. The independent variables in this study are DEBT To Asset, Liquidity also Intellectual Capital and corporate values as dependent variables as well as Return On Asset as mediation variables with total samples that meet the research criteria as many as 18 companies of Wholesaler and retailer period 2014 S/d 2017 and analysis of data using path analysis. The results of this study show that Debt To Asset, Liquidity and Intellectual Capital have an effect on Return On Asset. As well as directly Debt To Asset, Liquidity and Intellectual Capital are influential in the company's value. Also indirectly Debt To Asset, Liquidity and Intellectual Capital affect the value of the company through Return On Asset.
PENGARUH LIKUIDITAS DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSETS (ROA) DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MAKANAN DAN MINUMAN PERIODE 2015-2018 Dio Irsa Asy Sams; Abdul Halim; Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi Vol. 9 No. 1 (2021): April
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v9i1.5453

Abstract

Penelitian ini bertujuan untuk menguji dan menjelaskan pengaruh likuiditas dan perputaran persediaan terhadap nilai perusahaan dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2018. Jenis penelitian yang digunakan adalah explanatory research, dengan pengujian asumsi klasik, dan dianalisis menggunakan analisis regresi moderasian, serta menggunakan uji t. Jumlah sampel sebesar 11 perusahaan, dan metode pengambilan anggota sampel yang digunakan yaitu purposive judgment sampling. Variabel penelitian ini terdiri dari likuiditas dan perputaran persediaan sebagai variabel independen, return on assets (ROA) sebagai variabel dependen, dan pertumbuhan penjualan sebagai variabel moderasi. Hasil analisis menunjukkan bahwa secara parsial likuiditas dan perputaran persediaan berpengaruh terhadap return on assets (ROA), dan pertumbuhan penjualan memperkuat pengaruh likuiditas dan perputaran persediaan terhadap return on assets (ROA).
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG, PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Dortiana Saju; Abdul Halim; Irma Tyasari
Jurnal Riset Mahasiswa Akuntansi Vol. 9 No. 1 (2021): April
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v9i1.5468

Abstract

Tujuan dilakukannya penelitian ini ialah guna mengkaji dan menganalisis secara bersama-sama (simultan) dan parsial pengaruh kebijakan dividen, kebijakan hutang, profitabilitas, dan kepemilikan institusional terhadap nilai perusahaan (studi empiris pada perusahaan barang dan konsumsi yang terdaftar di bursa efek Indonesia periode 2016-2018). Penelitian ini merupakan penelitian kuantitatif yang menggunakan uji asumsi klasik dan analisis regresi linier berganda. Jumlah sampel sebesar 18 perusahaan selama 3 tahun dengan total 54 pengamatan, dan purposive sampling digunakan sebagai metode pengambilan sampel. Penelitian ini terdiri dari beberapa variabel bebas (independen) yaitu kebijakan dividen, kebijakan hutang, profitabilitas, serta kepemilikan institusional. Sedangkan variabel terikat (dependen) pada penelitian ini ialah nilai perusahaan. Hasil analisis menunjukkan bahwa secara simultan terdapat pengaruh atas variabel kebijakan dividen, kebijakan hutang, profitabilitas, dan kepemilikan institusional terhadap nilai perusahaan. dan terdapat pengaruh secara parsial atas variabel-variabel kebijakan dividen terhadap nilai perusahaan, kebijakan hutang terhadap nilai perusahaan, profitabilitas terhadap nilai perusahaan dan kepemilikan institusional terhadap nilai perusahaan.
Co-Authors Ati Retna Sari Dhika Kusumawardana Dio Irsa Asy Sams Djuni Farhan Dortiana Saju Irma Irma Tyasari Oyong Lisa Rosidi Rosidi Sumarni Sumarni