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Factors Influencing Financial Reporting Integrity Moderated by Audit Quality Wati, Yenny; Inrawan, Ady; Kesuma, Indrawati Mara; Yusrizal, Yusrizal; Putri, Debi Eka
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 2024
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i1.14125

Abstract

This research aims to determine the influence of good corporate governance and intellectual capital on the financial reports' integrity. Audit quality is utilized as a moderating variable. The IDX is the secondary data source for the years 2019–2023, and the research sample consists of manufacturing enterprises. WarpPLS, which applies the Partial Least Squares (PLS) data analysis techniques, was used to conduct this research. The influence of good corporate governance and intellectual capital on the financial reports' integrity can be moderated by audit quality. The findings of this study will assist firms in identifying internal and external issues that may affect the integrity of financial reports. Current issues raised in the literature regarding the integrity of financial statements can help in evaluating financial information. Keywords: Integrity of Financial Reports; Institutional Ownership; Independent Commissioner; Intellectual Capital; Audit Quality
PENGARUH KARAKTERISTIK INDIVIDU DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH UPT SAMSAT PEMATANGSIANTAR Desyinta, Devi; Lie, Darwin; Efendi, Efendi; Putri, Debi Eka
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 5 No 1 (2019): JUNI 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/maker.v5i1.103

Abstract

The result of this study can be summarized as follows: 1. Individual Characteristic and Work Environment on Employee Performance are good. 2. The analysis regression is Ŷ = 20,910 + 0,816X1 + 0,399X2 have a positive influence between individual characteristic and work environment to employee performance. 3. The correlation result of r = 0,799, the analysis correlation have a moderately high and positive correlation between individual characteristic, work environment with the employee performance. 4. The result of coefficient of determination can be explained the level of employee performance is 63.90%, and the remaining 36.10% is explained by other factors not discussed in this study. From the results of the processing and calculation of the questionnaire, the authors concluded that the individual characteristics and work environment conducted by the Badan Pengelolaan Pajak dan Retribusi Daerah UPT SAMSAT Pematangsiantar had a positive and significant effect on employee performance. This is evidenced by simultaneous hypothesis testing, where the results of the test are calculated (36,214 )> ftabel (3.23) with a significance level of 0,000 < 0,05. Keywords: Individual Characteristic, Work Environment, and Employee Performance
PENGARUH PERSEPSI PELANGGAN TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA TOKO KAIN TORAY PEMATANGSIANTAR Wahana, Vivi; Siregar, Robert Tua; Harahap, Kartini; Putri, Debi Eka
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 5 No 2 (2019): DESEMBER 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/maker.v5i2.122

Abstract

Hasil penelitian ini dapat diringkas sebagai berikut: 1. persepsi pelanggan yang baik, kepuasan pelanggan yang baik, dan loyalitas pelanggan yang tinggi; 2. hasil analisis regresi adalah Z = 13.598 + 0,981X, artinya terdapat pengaruh positif antara persepsi pelanggan terhadap kepuasan pelanggan dan Y = 13.017 + 0,954Z artinya terdapat pengaruh positif antara kepuasan pelanggan terhadap loyalitas pelanggan; 3. hasil analisis korelasi mendapatkan nilai r = 0,640, artinya terdapat hubungan yang cukup tinggi antara persepsi pelanggan dengan kepuasan pelanggan dan r = 0,763, artinya terdapat hubungan yang cukup tinggi antara kepuasan pelanggan dengan loyalitas pelanggan. Tingkat kepuasan pelanggan dapat dijelaskan oleh persepsi pelanggan sebesar 41,0% dan tingkat loyalitas pelanggan dapat dijelaskan oleh kepuasan pelanggan sebesar 58,2%; 4. hasil pengujian hipotesis H0 ditolak, artinya persepsi pelanggan memiliki berpengaruh positif dan signifikan terhadap loyalitas pelanggan dengan kepuasan pelanggan sebagai variabel intervening.Kata kunci: Persepsi Pelanggan, Kepuasan Pelanggan, Loyalitas Pelanggan
PENGARUH KUALITAS PELAYANAN JASA TERHADAP KEPUASAN PELANGGAN PADA KANTOR NOTARIS DAN PPAT RACHMANSYAH PURBA SH, M.KN DI KOTA PEMATANGSIANTAR Putri, Debi Eka; Lie, Darwin; efendi, Efendi; Inrawan, Ady
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 2 No. 2 (2014): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.143 KB) | DOI: 10.37403/sultanist.v2i2.31

Abstract

Judul penelitian ini adalah Pengaruh Kualitas Pelayanan Jasa Terhadap Kepuasan Pelanggan Pada Kantor Notaris dan PPAT Rachmansyah Purba SH, M.Kn di Kota Pematangsiantar. Penelitian ini dilakukan dengan menggunakan metode analisa deskriptif kualitatif dan analisa deskriptif kuantitatif. Adapun populasi yang digunakan penulis dalam penelitian ini adalah sebanyak 40 responden yaitu rekanan, dalam hal ini pegawai Bank bagian unit pembiayaan dan developer perumahan pada bulan Juli-Agustus 2014. Pengumpulan data dilakukan dengan wawancara, dokumentasi, kuesioner dan observasi. Tehnik analisa yang digunakan ialah regresi linier sederhana, koefisien korelasi, determinasi dan uji t.Hasil penelitian dapat disimpulkan sebagai berikut: 1) Pelanggan menyatakan kualitas pelayanan jasa baik dan kepuasan pelanggan dikategorikan puas. 2) Hasil pengujian regresi adalah = 24,474 + 0,519X berarti kualitas pelayanan jasa berpengaruh positif terhadap kepuasan pelanggan. 3) Hasil r = 0,609 artinya terdapat hubungan yang kuat dan positif antara kualitas pelayanan jasa dan kepuasan pelanggan pada Kantor Notaris dan PPAT Rachmansyah Purba, SH, M.Kn di Kota Pematangsiantar. Tinggi rendahnya kepuasan pelanggan dapat dijelaskan oleh kualitas pelayanan jasa sebesar 37,1%. 4) Hipotesis penelitian H0 ditolak dan Ha diterima, artinya kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan pelanggan pada Kantor Notaris dan PPAT Rachmansyah Purba SH, M.Kn di Kota Pematangsiantar.
PENGARUH KOMPETENSI DAN PRESTASI KERJA TERHADAP PROMOSI JABATAN PADA (PDAM) TIRTAULI CABANG I PEMATANGSIANTAR Prasetio, Edy Teguh; Lie, Darwin; Butarbutar, Marisi; Putri, Debi Eka
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.762 KB) | DOI: 10.37403/sultanist.v7i1.133

Abstract

The objectives of this study are: 1) To find out the description of competency, work performance and promotion in the Regional Water Supply Company (PDAM) Tirtauli Branch I Pematangsiantar. 2) To find out the effect of competency and work performance on promotion in the Regional Water Supply Company (PDAM) Tirtauli Branch I Pematangsiantar both simultaneously and partially.             The results of the study can be summarized as follows: 1) Competence, work performance and promotion are good. 2) The results of the regression analysis are Ŷ = 3.943 + 0.770X1 + 0.345X2 meaning that competency and work performance have a positive and significant effect on job promotion. 3) The results of the correlation analysis obtained nilair = 0.787, meaning that there is a strong and positive relationship between competence and work performance with promotion. 4) Obtained the coefficient of determination R = 0.619 means that the high and low of promotion can be explained by competence and work performance by 39.0%. 5) The research hypothesis H0 is rejected, meaning that competence and work performance have a positive and significant effect on job promotion in the Regional Water Supply Company (PDAM) Tirtauli Branch I Pematangsiantar both simultaneously and partially. Keywords: Competence, Job Performance, and Job Promotion
PENGARUH LIKUIDITAS, AKTIVITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KABEL YANG TERDAFTAR DI BURSA EFEK INDONESIA Lase, Agustian Zisokhi; Jubi, Jubi; Susanti, Elly; Putri, Debi Eka
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.69 KB) | DOI: 10.37403/sultanist.v7i1.137

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The objectives of this research are 1. Identify the liquidity, activity, profitability and value of sub sector cable company listed on Indonesian stock exchange. 2. Identify the liquidity, activity, profitability effect to the value of sub sector cable company listed on Indonesian stock exchange simultaneously or partially. This research was done by using the method of qualitative descriptive and quantitative descriptive analysis. The objectives this research used sub sector cable company listed on Indonesian stock exchange. The data was collected by using documentation method. The analytical techniques used are classical assumption test, multiple linear analysis, correlation coefficient  determination coefficient and hypothesis test.The result of multiple linear regression test had a negative effect to the value of the company. The results of the correlation coefficient and correlation determination analysis concluded that liquidity, activity, and profitability, have a strong connection with the company value and influenced by another variable. Simultaneous test results obtained that liquidity, activity, and profitability influence don't have a significant effect to the company value.This research suggests that the company should increase sale, accelerate debt collection, minimize operational cost and stabilize dividend development to the investor, so it can increase the company profits Keywords : Liquidity, Activity, Profitability and Company Value
PENGARUH LIKUIDITAS DAN PERTUMBUHAN ASET TERHADAP PROFITABILITAS YANG BERDAMPAK PADA NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA Inrawan, Ady; Lie, Darwin; Putri, Debi Eka; Rukmana, Suci Indah
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 9 No. 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v9i2.364

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Tujuan dari penelitian ini adalah 1. Untuk mengetahui gambaran Likuiditas, Pertumbuhan Aset, Profitabilitas dan Nilai Perusahaan 2. Untuk mengetahui pengaruh Likuiditas dan Pertumbuhan Aset terhadap Profitabilitas 3. Untuk mengetahui pengaruh Profitabilitas terhadap Nilai Perusahaan. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Objek penelitian ini adalah Perusahaan Sub Sektor Pertambangan Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah analisis linear berganda, analisis linear sederhana koefisien korelasi, koefisien determinasi dan uji hipotesis. Hasil penelitian ini dapat disimpulkan sebagai berikut: 1. Dari hasil analisis regresi linear berganda diketahui bahwa likuiditas dan pertumbuhan aset berpengaruh negatif terhadap profitabilitas. 2. Dari hasil analisis regresi linear sederhana diketahui bahwa likuiditas dan pertumbuhan aset berpengaruh negatif terhadap profitabilitas, profitabilitas berpengaruh positif terhadap nilai perusahaan. 3. Dari hasil uji koefisien korelasi dan determinasi bahwa terdapat hubungan yang sangat rendah antara likuiditas dan pertumbuhan aset terhadap profitabilitas, terdapat hubungan yang sedang antara profitabilitas terhadap nilai perusahaan. 4. Dari hasil uji F diketahui bahwa likuiditas dan pertumbuhan aset berpengaruh tidak signifikan terhadap profitabilitas. 5. Dari hasil uji t diketahui bahwa likuiditas dan pertumbuhan aset berpengaruh tidak signifikan terhadap profitabilitas, dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan. The objectives of this research are: 1. To determine the description of Liquidity, Asset Growth, Profitability and Company Value 2. To determine the effect of Liquidity and Asset Growth to Profitability. 3. To determine the effect of profitability on company value. This research was conducted using qualitative descriptive analysis methods and quantitative descriptive analysis. The Objectives this research used oil and gas mining sub sector companies listed on the Indonesia. The data was collection by using the documentation method. The analysis technique used is the multiple linear regression analysis, simple linear regression analysis, the correlation coefficient, the coefficient of determination and hypothesis testing. The results of this research can be concluded as follows: 1. From the results of multiple linear regression analysis, it is known that liquidity and asset growth have a negative effect on profitability. 2. From the results of simple linear regression analysis, it is known that liquidity and asset growth have a negative effect on profitability, profitability has a positive effect on firm value. 5. From the results of the correlation coefficient test and determination that there is a very low relationship between the independent variable liquidity and asset growth on the dependent variable profitability, From the results of the correlation coefficient test, it is known that there is a moderate relationship between profitability and firm value. 7. From the results of the F test, it is known that liquidity and asset growth have no significant effect on profitability. 8. From the results of the t test, it is known that liquidity and asset growth have no significant effect on profitability, and profitability has a significant effect on firm value.
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE FULMER SCORE DAN ZMIJEWSKI SCORE PADA PT GOZCO PLANTATIONS, TBK Putri, Debi Eka; Ervina, Nelly; Silaen, Musa Fernando; Syahputri, Anggraini; Kesuma, Indrawati Mara
Jurnal Ilmiah Satyagraha Vol 8, No 1 (2025)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v8i1.1237

Abstract

Abstract - This study aims to analyze the financial distress condition of PT. Gozco Plantations, Tbk using the Fulmer Score and Zmijewski Score methods and determine the more accurate method. The research data are secondary data obtained from the Indonesia Stock Exchange website (www.idx.co.id). The data analysis techniques used are descriptive qualitative and comparative analyses. The results show that: First, the Fulmer Score method indicates that the company was at risk of bankruptcy during the 2014-2023 period due to declining profits, negative operating cash flows and working capital, as well as decreased assets and equity. Second, the Zmijewski Score method indicates that the company was not at risk of bankruptcy due to reduced debts and its ability to generate profits. Third, the Fulmer Score method is more accurate in measuring bankruptcy risk, with 80% of results in the danger zone compared to 20% for the Zmijewski Score.
PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA GURU DI SMP TAMAN SISWA PEMATANGSIANTAR Putra, Hendrick Sasimtan; Candra, Vivi; Putri, Debi Eka; Hanum, Farida
Jurnal Ilmiah Satyagraha Vol 8, No 1 (2025)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v8i1.1238

Abstract

This study aims to analyze the representation of Organizational Citizenship Behavior (OCB) and teacher performance at SMP Taman Siswa Pematangsiantar, as well as evaluate the influence of OCB on teacher performance. The research employs a quantitative design with a descriptive approach through literature and field studies, involving a population of 24 individuals. Data were collected through questionnaires, interviews, and documentation, and analyzed using normality tests, descriptive analysis, and quantitative analysis. The results indicate that OCB and teacher performance are categorized as good. Furthermore, it was found that OCB has a positive and significant influence on teacher performance. The relationship between OCB and teacher performance is strong, with OCB making a significant contribution to explaining the teacher performance variable. These findings highlight the strategic role of OCB in enhancing teacher performance, making the optimization of OCB a crucial factor in improving the quality of education.
Branding Produk Lokal Kopi Kok Tong Serta Pengaruhnya Terhadap Kepuasan Konsumen Sudung Simatupang; Ernest Grace; Marisi Butarbutar; Debi Eka Putri; Rosita Manawari Girsang
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5113

Abstract

Saat ini merek dari suatu produk merupakan modal utama dari perusahaan untuk mampu bersaing dan juga memberi kepuasan kepada konsumen, terutama merek dari produk lokal. Tujuan dari penelitian ini untuk mengetahui pengaruh dari branding produk lokal kopi Kok Tong terhadap kepuasan konsumen. Hasil untuk uji intrumen validitas dan reliabilitas ditemukan bahwa branding produk dan kepuasan konsumen memiliki kriteria valid, demikian juga untuk uji reliabilitas bahwa branding produk dan kepuasan konsumen memiliki kriteria handal. Untuk uji persamaan regresi ditemukan hasil bahwa Y = 37.600 + 0,377X, dimana dari persamaan ini terdapat suatu kesimpulan bahwa branding produk memiliki koefisien arah yang positif terhadap kepuasan konsumen. Kemudian untuk hipotesa dapat ditemukan suatau jawaban bahwa branding produk memiliki pengaruh yang positif dan signifikan terhadap kepuasan konsumen, hal ini berarti bahwa branding produk memiliki pengaruh positif dan signifikan terhadap kepuasan konsumen karena branding yang kuat meningkatkan kepercayaan, kepuasan emosional, dan keseluruhan pengalaman konsumen terhadap produk.
Co-Authors Acai Sudirman Ady Inrawan Amlys Syahputra Silalahi Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri Annisa Hamzah Annisa Hamzah Arshandy, Eliza Aswatama, Gian Banjarnahor, Astri Rumondang Beatrice Chrisna Romaito Sirait Butarbutar, Marisi Butarbutar, Novita Candra, Vivi Chrisna Romaito Sirait, Beatrice Christine Loist Darwin Lie Desi Susanti Desyinta, Devi Devi Desyinta Edy Dharma Efendi Efendi Efendi Efendi Efendi, Efendi Eka Purnama Sari Eka Purnama Sari Eka Purnama Sari, Eka Purnama EKO HAMDANI Eliza Arshandy Elly Susanti Erbin Chandra Ernest Grace Farida Hanum Farida Hanum Fedianty AUGUSTINAH Fitria Halim Fry Melda Saragih Fuadi Fuadi Hendrick Sasimtan Putra Heri Sastra Irada Sinta Irpan Januarsah Isfenti Sadalia Juan Anastasia Putri Jubi Jubi Jubi, Jubi Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry, Julyanthry Kartini harahap Kesuma, Indrawati Mara Khairul Azwar Lase, Agustian Zisokhi Lieyadi, Gilbert Likdanawati Lilinesia Lilinesia Liper Siregar Lora Ekana Nainggolan Mangasi Sinurat Mangasi Sinurat Manurung, Sepbeariska Martin Yehezkiel Sianipar Marto Silalahi Masyitah, Emi Maulana Majied Sumatrani Saragih Mita Dwi Yanti Musa Fernando Silaen Nana Triapnita Nainggolan Nelly Ervina Nilam Cahyariani, Vivi Nur Safitri Onita Sari Sinaga Pandapotan Silitonga, Heri Prasetio, Edy Teguh Purnama Sari, Eka Rico Nur Ilham Riyadi, Rizal Robert Tua Siregar Rosita Manawari Girsang Rosma Simangunsong Rukmana, Suci Indah Saprudin Saprudin Siallagan, Shintauli Silitonga, Hery Pandapotan Simatupang, Sudung Simatupang, Sudung Sinaga, Onita Sari Sinaga, Sarman Siregar, Liper sisca Sisca Sisca Sisca Sisca Sisca Sisca, Sisca Subhan Subhan Sudargo, Bayu SUDUNG SIMATUPANG Sudung Simatupang Suhartini Suhartini Supitriyani, Supitriyani Susi Susanti Agustina Syahputri, Anggraini Syamsul Arifin Tondang, Claudia J Tondang, Claudia J. Vivi Candra Vivi Candra Vivi Wahana Wahana, Vivi Wati, Yenny Wisang Candra Bintari Yansen Siahaan Yenny Wati Yerisma Welly Yuni Rezki Hutasoit Yusrizal Yusrizal Yusrizal