Anggi Putri Kusuma Wardini
Universitas Sangga Buana Bandung

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Tindakan Whistleblowing dan Faktor Faktor yang Mempengaruhinya Anggi Putri Kusuma Wardini
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 6, No 2 (2022): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v6i2.1307

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sensitivitas etis, locus of control dan personal cost terhadap tindakan whistleblowing baik secara parsial maupun simultan. Penelitian ini menggunakan metode deskriptif asosiatif dengan pendekatan sensus pada staf SPI dan staf Akuntansi dan keuangan di Perusahaan Daerah Kota Bandung. Hasil penelitian menunjukkan bahwa: (1) Sensitivitas Etis berpengaruh positif terhadap tindakan whistleblowing dengan hubungan sedang (2) Locus of Control berpengaruh positif terhadap tindakan whistleblowing dengan hubungan yang kuat (3) Personal Cost berpengaruh negatif terhadap tindakan whistleblowing dengan hubungan sangat kuat (4) Sensitivitas Etis, Locus of Control, dan Personal Cost berpengaruh signifikan secara simultan terhadap tindakan Whistleblowing dengan hubungan sangat kuat.
The Importance Of Fixed Assets and Leverage To Profitability In Transportation Companies Anggi Putri Kusuma Wardini; Wiwin Sukiati; Indri Gustirani
Jurnal Ekonomi Manajemen Perbankan Vol 5, No 1 (2023): JEMPER Januari - Juni
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jemper.v5i1.2666

Abstract

Transport companies listed on the Indonesia Stock Exchange tended to experience a decline in profits, even not a few companies that suffered losses.The population in this study are transportation companies listed on the Indonesia Stock Exchange for the period of 2018 - 2020. By using the purposive sample method, there are 29 sample companies that were studied during the period 2018 - 2020. The results of this study indicate that partially asset turnover has a positive effect on profitability as measured by Return on Asset Ratio, these results are evidenced by the value of t count> t table (3.703> 1.99045) and the significance value <0.05 while there is a negative influence between leverage (Debt to Asset Ratio) to profitability (Return on Assets), evidenced by the results of statistical tests of the value of t count> t table (-4.316> 1.99045) and the significance value <0.05.