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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERGURUAN TINGGI SWASTA DI JAWA TENGAH listiyowati, Listiyowati; Wahyudin, Agus; Thomas, Partono
Journal of Economic Education Vol 5 No 2 (2016): November 2016
Publisher : Journal of Economic Education

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Abstract

Kinerja keuangan di perguruan tinggi swasta adalah salah satu faktor penting untuk mencapai kualitas pendidikan. Fenomena menunjukkan bahwa kinerja keuangan perguruan tinggi swasta yang kurang baik, terutama dalam hal likuiditas (current ratio) yang mendorong perguruan tinggi swasta melakukan beberapa pelanggaran dalam mendapatkan pendapatan untuk membiayai operasi institusi. Rumusan masalah yang diangkat adalah bagaimana meningkatkan kinerja keuangan perguruan tinggi swasta sehingga akan tetap mempertahankan kelangsungan hidupnya. Tujuan dari penelitian ini adalah untuk menganalisis dan menggambarkan kinerja badan penyelenggara pendidikan terhadap kinerja keuangan perguruan tinggi melalui modal intelektual dan good university governance. Metodologi penelitian ini mengangkat 71 perguruan tinggi swasta di Jawa Tengah untuk dicicipi di mana masing-masing universitas diwakili oleh responden. Teknik sampling yang digunakan adalah proporsional random sampling. engan statistik perhitungan rumus slovin. Analisis data yang digunakan analisis jalur. pengolahan data menggunakan Estimasi Maksimum (ML). Hasilnya menunjukkan kinerja badan penyelenggara pendidikan, modal intelektual dan good university governance memiliki pengaruh yang signifikan dan meningkatkan kinerja keuangan dari perguruan tinggi langsung. ut kinerja pendidikan badan tidak berpengaruh signifikan terhadap kinerja keuangan melalui good university governance serta good university governance terhadap kinerja keuangan melalui modal intelektual.   Financial performance in private colleges is one of the important factors for achieving quality education. The phenomenon shows that the financial performance of private universities is not good, especially in terms of liquidity (current ratio) that encourage  private universities committed some offense in getting the revenue to finance any operations of the institution. The formulation of The purpose of this study is to analyze and describe the performance of the organizing body of education on college financial performance through intellectual capital and good university governance. This methodology  study raised 71 private universities in Central Java to be sampled where each university represented by the respondent. The sampling technique used is proportionate random sampling. ith the statistical calculation formulas slovin. Analysis of the data used path analysis. Processing data using Maximum Likelihood Estimation (ML). The results show the performance of the organizing body of education, intellectual capital and good university governance have significant influence and improve the financial performance of the college directly. ut the performance of the education governing body had no significant effect on the financial performance through good university governance as well as good university governance on financial performance through intellectual capital.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Kontruksi yang Terdaftar di BEI Tahun 2014-2017) Listiyowati, Listiyowati; Indarti, Iin
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 4, No 2 (2018): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v4i2.8

Abstract

This study aims to examine the effect of institutional ownership, independent commissioners on the value of the company with return on assets as intervening variables. The test results for a sample of 32 construction companies from 2014 to 2017 using path analysis. Institutional ownership and independent commissioners do not have a direct effect on company value and return on assets, while return on assets directly has a significant effect on the value of companies in construction companies on the IDX. While profitability is not able to mediate the effect of good corporate governance on firm value because of the Z Score under 1.98. For Square Multiple Correlation is 83.8% which indicates that the research capital framework is quite good at explaining the dependent variable.Keywords: Institutional Ownership, Independent Commissioner, Return On Assets, Company Valu
Analisis Pengaruh Kinerja Badan Penyelenggara Pendidikan terhadap Kinerja Keuangan Perguruan Tinggi Swasta dimediasi Intellectual Capital dan Good University Governance Listiyowati, Listiyowati
Jurnal Ilmiah Aset Vol 19 No 2 (2017): Jurnal ASET Volume 19 No 2
Publisher : STIE Widya Manggala

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Abstract

Financial performance in private colleges is one of the important factors for achieving quality education. The phenomenon shows that the financial performance of private universities is not good, especially in terms of liquidity (current ratio) that encourage private universities committed some offense in getting the revenue to finance any operations of the institution. The purpose of this study is to analyze and describe the performance of the organizing body of education on college financial performance through intellectual capital and good university governance. Analysis of the data used path analysis. The results show the performance of the organizing body of education, intellectual capital and good university governance have significant influence and improve the financial performance of the college directly. But the performance of the education governing body had no significant effect on the financial performance through good university governance as well as good university governance on financial performance through intellectual capital.
Pengaruh Good Corporate Governance dan Holding Company terhadap Kinerja Keuangan Listiyowati, Listiyowati; Adnanti, Wenny Ana; Indarti, Iin
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

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Abstract

This study aimed to examine the effect of institutional ownership, independent commissioner and holding company on return on assets. The test results on a sample of 40 construction companies from 2014 to 2017 using regression analysis. Institutional ownership and independent commissioners had no effect on return on assets, while holding company had a significant effect on returns on assets in construction companies in IDX. When simultaneous testing of the three independent variables above had a significant effect on the dependent variable. The coefficient of determination is 16.2% which shows that the researchd capital framework is not good enough to explain the dependent variable.
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Harga Saham dengan Kebijakan Dividen sebagai Variabel Intervening pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Handayani, Karunia Mei; Indarti, Iin; Listiyowati, Listiyowati
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

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Abstract

This study was conducted to examine the effect of leverage ratio, activity ratio and firm size on company’s stock price with dividend policy as the intervening variable in manufacturing companies listed in Indonesia Stock Exchange in 2015-2017. This study had a population of 420 companies and a total sample of 114 companies. The sampling technique used purposive sampling. The first regression results showed that Debt to Equity Ratio, Total Asset Turn Over, Firm Size partially did not affect Dividend Policy. The second regression result of Debt to Equity Ratio, Dividend Policy had no effect on Stock Price, Total Asset Turn Over had a positive effect on Stock Price, Firm Size had a negative effect on Stock Price. Debt to Equity Ratio (X1), Total Asset Turn Over (X2), Size (X3) affected Dividend Policy by 1.1% and Debt to Equity Ratio (X1), Total Asset Turn Over (X2), Firm Size ( X3), Dividend Policy (Y2) affected Stock Price of 9.9%. The mediation test results showed that Dividend Policy is proven to mediate the relationship of Total Asset Turn Over and Firm Size on Stock Price, while Debt to Equity Ratio on Stock Price cannot be mediated by Dividend Policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERGURUAN TINGGI SWASTA DI JAWA TENGAH listiyowati, Listiyowati; Wahyudin, Agus; Thomas, Partono
Journal of Economic Education Vol 5 No 2 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kinerja keuangan di perguruan tinggi swasta adalah salah satu faktor penting untuk mencapai kualitas pendidikan. Fenomena menunjukkan bahwa kinerja keuangan perguruan tinggi swasta yang kurang baik, terutama dalam hal likuiditas (current ratio) yang mendorong perguruan tinggi swasta melakukan beberapa pelanggaran dalam mendapatkan pendapatan untuk membiayai operasi institusi. Rumusan masalah yang diangkat adalah bagaimana meningkatkan kinerja keuangan perguruan tinggi swasta sehingga akan tetap mempertahankan kelangsungan hidupnya. Tujuan dari penelitian ini adalah untuk menganalisis dan menggambarkan kinerja badan penyelenggara pendidikan terhadap kinerja keuangan perguruan tinggi melalui modal intelektual dan good university governance. Metodologi penelitian ini mengangkat 71 perguruan tinggi swasta di Jawa Tengah untuk dicicipi di mana masing-masing universitas diwakili oleh responden. Teknik sampling yang digunakan adalah proporsional random sampling. engan statistik perhitungan rumus slovin. Analisis data yang digunakan analisis jalur. pengolahan data menggunakan Estimasi Maksimum (ML). Hasilnya menunjukkan kinerja badan penyelenggara pendidikan, modal intelektual dan good university governance memiliki pengaruh yang signifikan dan meningkatkan kinerja keuangan dari perguruan tinggi langsung. ut kinerja pendidikan badan tidak berpengaruh signifikan terhadap kinerja keuangan melalui good university governance serta good university governance terhadap kinerja keuangan melalui modal intelektual. Financial performance in private colleges is one of the important factors for achieving quality education. The phenomenon shows that the financial performance of private universities is not good, especially in terms of liquidity (current ratio) that encourage private universities committed some offense in getting the revenue to finance any operations of the institution. The formulation of The purpose of this study is to analyze and describe the performance of the organizing body of education on college financial performance through intellectual capital and good university governance. This methodology study raised 71 private universities in Central Java to be sampled where each university represented by the respondent. The sampling technique used is proportionate random sampling. ith the statistical calculation formulas slovin. Analysis of the data used path analysis. Processing data using Maximum Likelihood Estimation (ML). The results show the performance of the organizing body of education, intellectual capital and good university governance have significant influence and improve the financial performance of the college directly. ut the performance of the education governing body had no significant effect on the financial performance through good university governance as well as good university governance on financial performance through intellectual capital.
ANALISIS PENGARUH PROFITABILITAS DAN GROWTH TERHADAP HARGA SAHAM DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Listiyowati, Listiyowati
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Pharmaceutical companies are becoming Asian emerging markets in the fulfillment of BPJS / JKN service medicines which have an impact on the company's sales level. However, in the pharmaceutical sector there is a gap between companies that have a large and small scale, so that the achievement of profits is not evenly distributed, and this has an impact on the company's stock price. This study aims to determine the effect of profitability and growth on stock prices with capital structure as an intervening variable. The population in this study were 40 pharmaceutical companies listed on the IDX in 2016-2019. By using purposive sampling method, it was obtained a sample of 32 company data. The analysis technique uses the classical assumption test and path analysis. The research result states that profitability, growth and capital structure have no effect on share prices partially. However, changing the capital structure as an intervening variable results in profitability and growth being able to have an influence on stock prices. Keywords: Stock Price, Profitability, Growth, Capital Structure
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF ISLAMIC COMMERCIAL BANKS DURING AND POST PANDEMIC IN INDONESIA Masunah, Durrotul; Listiyowati, Listiyowati; Ambardi, Prio
Jurnal Asy-Syukriyyah Vol. 25 No. 2 (2024): Jurnal Asy-Syukriyyah
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/asy.v25i2.578

Abstract

Financing income at Islamic Banks during the Covid-19 pandemic in Indonesia decreased by 0.6%. It is due to consumer demand for restructuring. The net acquisition of Islamic returns also decreased significantly from 7.41% to 6.12% due to the pandemic. This research aims to determine whether there is a difference in the Financial Performance of Islamic Commercial Banks during and after the Covid-19 pandemic. The research method used is quantitative with the object of research at Islamic Commercial Banks. The researchers took samples through the purposive sampling method. The researchers also used descriptive statistical analysis and hypothesis testing using the paired sample t-test. In the test, the researchers used SPSS 25. The research results indicate that there is no significant difference in the financial performance of Islamic Commercial Banks during and after the Covid-19 pandemic with a calculated t value < t table of 0.320 < 2.265 with a significance of 0.756 > 0.05 in the liquidity ratio, with a calculated t value < t table of -0.574 < 2.265 with a significance of 0.580 > 0.05 in the profitability ratio, with a calculated t value < t table of 0.524 < 2.265 with a significance of 0.613 > 0.05 in the solvency ratio, with a calculated t value < t table of 1.410 < 2.265 with a significance of 0.192 > 0.05 in the business efficiency ratio, with a calculated t value < t table of 1.444 < 2.265 with a significance of 0.183 > 0.05 on leverage ratio.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF ISLAMIC COMMERCIAL BANKS DURING AND POST PANDEMIC IN INDONESIA Masunah, Durrotul; Listiyowati, Listiyowati; Ambardi, Prio
Jurnal Asy-Syukriyyah Vol. 25 No. 2 (2024): Jurnal Asy-Syukriyyah
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/asy.v25i2.578

Abstract

Financing income at Islamic Banks during the Covid-19 pandemic in Indonesia decreased by 0.6%. It is due to consumer demand for restructuring. The net acquisition of Islamic returns also decreased significantly from 7.41% to 6.12% due to the pandemic. This research aims to determine whether there is a difference in the Financial Performance of Islamic Commercial Banks during and after the Covid-19 pandemic. The research method used is quantitative with the object of research at Islamic Commercial Banks. The researchers took samples through the purposive sampling method. The researchers also used descriptive statistical analysis and hypothesis testing using the paired sample t-test. In the test, the researchers used SPSS 25. The research results indicate that there is no significant difference in the financial performance of Islamic Commercial Banks during and after the Covid-19 pandemic with a calculated t value < t table of 0.320 < 2.265 with a significance of 0.756 > 0.05 in the liquidity ratio, with a calculated t value < t table of -0.574 < 2.265 with a significance of 0.580 > 0.05 in the profitability ratio, with a calculated t value < t table of 0.524 < 2.265 with a significance of 0.613 > 0.05 in the solvency ratio, with a calculated t value < t table of 1.410 < 2.265 with a significance of 0.192 > 0.05 in the business efficiency ratio, with a calculated t value < t table of 1.444 < 2.265 with a significance of 0.183 > 0.05 on leverage ratio.
PROFITABILITAS DALAM MEMODERASI HUBUNGAN ANALISIS NON PERFORMING FINANCING TERHADAP PEMBIAYAAN MURABAHAH Listiyowati, Listiyowati; Shalahudin, Muhammad Sahid
Jurnal Akuntansi dan Bisnis Vol 9, No 02 (2023): Edisi Desember 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i02.626

Abstract

Murabahah financing in the sharia commercial banking sector is financing that is very popular with the public, because it has a lower level of risk. The aim of the research is to determine the effect of non-performing financing on murabahah financing with return on assets as a moderating variable. This research was conducted at Islamic commercial banks registered with the OJK in 2018-2022. By using a purposive sampling, sample of 50 banks was obtained. This experience method uses moderation regression analysis (MRA) test with a few data analysis method which is, normality test, heterokedastisitas test and autocorrelation test. The research results show that NPF has an influence on murabahah financing. This means that as long as sharia commercial banks are able to manage and regulate the risk management of the NPF value well, this will also be able to increase the level of murabahah financing. This is because sharia commercial banks will use other sources they have to reduce the existing high NPF value. and ROA is able to moderate the relationship between NPF and murabahah financing. This is because when the NPF increases and profits are able to provide good interactions, the bank does not experience a significant impact. When profits are able to provide a positive impact on NPF, then on the one hand murabahah financing experiences a decline. Because Islamic banks do not use profits to increase the level of murabahah financing, but profits are used to cover the NPF level owned by the company.