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Pengaruh Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Pada Bank Go-Publik Di Bursa Efek Indonesia (BEI) Tahun 2014-2016 Nugroho, Tatas Ridho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Bank soundness is the result of the assessment of various aspects that affect the condition or performance of a bank through the assessment of factors such as Capital, Asset Quality, Management, Earning, and Liquidity Sensitivity to Market Risk. The purpose of this study is to determine the effect of bank soundness on earnings growth in bank Go - Public In Indonesia Stock Exchange (BEI) Year 2014-2016. The research method used in this research was multiple linier regression analysis method. The type of data used in this study was quantitative and the data source used included in the secondary data. The variables that become the object of this research are Capital Adequancy Ratio (CAR), Operational Efficiency (BOPO), Loan to Deposit Ratio (LDR), Interest Risk Ratio (IRR), and Profit Growth (Y). Analytical technique used to analyze the data that formed the numbers compared to one another then analyzed by used multiple linear regression test statistic. Simultaneously CAR (X1), BOPO (X2), LDR (X3) and IRR (X4) variables have an effect on profit growth with p value 0.000, partially CAR, LDR and IRR variables significantly influence profit growth, while BOPO partially does not give effect. The magnitude of the effect of independent variables on profit growth (Y) of 0.926 or 92.6% while the rest of 7.4% influenced by other variables not included in this study. Among the 4 independent variables, namely CAR (X1), BOPO (X2), LDR (X3) and IRR (X4), which dominantly influence the dependent variable of profit growth are CAR (X1) variables.
Pengembangan “Practice Set Siklus Akuntansi Perusahaan Dagang” (SIAKUPEDE) untuk Mahasiswa Program Studi Akuntansi Nugroho, Tatas Ridho; Dwihandoko, Toto Heru
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The purpose of this study was to produce prototypes of teaching materials in the form of "Practice Set Cycle of Trade Company Accounting" (SIAKUPEDE) Computer-based valid, practical and effective for economics faculty accounting students at Majapahit Islamic University. The development model used in developing this learning tool is the Thiagarajan Semmel and Semmel model, better known as the 4-D (Four-D) model, which consists of: (1) Define (defining) stage, (2) Design Phase (Design ), (3) Stage of Development (Development) and (4) Disseminate stage (spread). The results of the validation of material experts on SIAKUPEDE are indicated by a percentage of 78.12% (valid). Likewise, the results of the validation of the SIAKUPEDE 95.83% (very valid) material. Furthermore, the results of individual tests (readability) of the SIAKUPEDE are found in the form of errors in writing. Furthermore, the field test shows 100% included in very practical criteria to be implemented. The results of the pre-test and post-test assessment showed significant changes where the average pre-test score was 46 and the post-test score was 84 or experienced an increase. The average post-test score is above the defined KKM, meaning that the use of the SIAKUPEDE is said to be effective in improving student learning outcomes
Faktor–Faktor Yang mempengaruhi Price Earning Ratio (PER) Sebagai Salah Satu Kriteria Keputusan Investasi Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Setiono, Hari; Nugroho, Tatas Ridho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Price Earning Ratio is a more popular approach in stock analysis because investors assume that price earning ratio is a description of a companys performance. This research uses quantitative method with causal relationship, consist of four variable that is Dividend Payout Ratio, Current Ratio, and Variance of Earning Growth as independent variable and Price Earning Ratio as dependent variable. The purpose of this research is to know the influence of Dividend Payout Ratio, Current Ratio, and Variance of Earning Growth on Price Earning Ratio at manufacturing companies listed on Indonesia Stock Exchange. The population in this study is a manufacturing company in Indonesia Stock Exchange. Sampling technique in this research use purposive sampling method, that is sample determination technique based on certain criterion, hence amount of sample of consumer goods company fulfilling criteria counted 10 company. The data used in this study is secondary data obtained from financial report data for the period 2012-2016 taken from the Indonesia Stock Exchange. This research uses data analysis methods first classical assumption testing before hypothesis testing. Hypothesis test in this research use multiple linear regression with t test and F test. The result of research show that partially only VEG have significant influence on PER, while DPR and CR have no significant effect to PER, this is in accordance with the research result of M. Reeza Pramadika (2011) found that DPR and CR variables did not significantly affect PER, in manufacturing companies (automotive sector) listed on the Indonesia Stock Exchange.
Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) (Studi Pada Mahasiswa Prodi Akuntansi STIE Al-Anwar Mojokerto) Margarita, Lely Fithri Nela; Setiono, Hari; Nugroho, Tatas Ridho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The accounting profession education is an additional education that must be followed by accounting graduates, the minimum number of public accountants today is one that is faced by the public accounting profession who want to get an accountant degree, this study aims to provide evidence of the influence of motivation on the interest of STIE Al-Anwar accounting students to take up the accounting profession education (PPAk). This type of research uses a quantitative approach. The population of this study were 456 students in semester 2 to 8. The sample was determined using 2 purposive sampling and simple random sampling methods, and obtained a total sample of research as much as 50 samples. Data collection techniques using questionnaires. This study uses a Likert Scale as a questionnaire score. Data analysis used is descriptive analysis, while the analysis used in this study is multiple linear regression analysis. The results of the study prove that partially the quality motivation and economic motivation variables have a significant effect on students 'interest in participating in PPAk while career motivation variables do not affect students' interest to participate in PPAk. Simultaneously quality motivation, career motivation and economic motivation affect student interest in participating in PPAk. Determination coefficient results is 0.255 which means that the ability of the independent variable can explain the dependent variable by 25.5% while the remaining 74.5% is explained by other variables, which are not included and are not included in the regression model used.
Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Dan Dampaknya Terhadap Nilai Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2018 Nagari, Primasa Minerva; Nugroho, Tatas Ridho; Setiono, Hari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Corporate Social Responsibility is an activity carried out by a company as the responsibility of its operational activities. This is also done as an effort to increase profitability and company value. This study aims to determine the effect of Corporate Social Responsibility on firm value with profitability as an intervening variable. This research was conducted by simple regression analysis and path analysis. The result is that Corporate Social Responsibility has no effect on firm value through profitability as an intervening variable because the direct influence of Corporate Social Responsibility on company value is 0.255 greater than the standardized coefficient beta value of the indirect effect of CSR on firm value through profitability of 0.0180.
Pengaruh Profitabilitas, Financial Leverage dan Size Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Tekstil dan Garment Yang Terdaftar di BEI Tahun 2012 – 2016 Rosyidah, Nur; Nugroho, Tatas Ridho; Dwihandoko, Toto Heru
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Income smoothing is the process of report manipulation earning so that fluctuation can be reduced in earning to a level considered normal by the company. This action is often used by managers to reduce the risk of the company's stock market. Income smoothing actions occur because investors in evaluating company performance often focus on the company's profit in the financial statements published. The purpose of this study is to determine whether there is an effect of profitability, financial leverage, and size on income smoothing. Furthermore, knowing the relationship between t test and f test that can be proved by partial and simultaneous, and to find out the most dominant factors that influence income smoothing. The sample in this study are textile and garment manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2012 - 2016. Data was collected through purposive sampling method. The analysis performed is multiple linear regression, t test, f test, coefficient of determination test by first doing a classic assumption test. The results of this study indicate that Financial Leverage  and size have a significant effect on income smoothing. Profitability has no significance influence on income smoothing.
Pengaruh Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Pada Bank Go-Publik Di Bursa Efek Indonesia (BEI) Tahun 2014-2016 Nugroho, Tatas Ridho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.093 KB)

Abstract

Bank soundness is the result of the assessment of various aspects that affect the condition or performance of a bank through the assessment of factors such as Capital, Asset Quality, Management, Earning, and Liquidity Sensitivity to Market Risk. The purpose of this study is to determine the effect of bank soundness on earnings growth in bank Go - Public In Indonesia Stock Exchange (BEI) Year 2014-2016. The research method used in this research was multiple linier regression analysis method. The type of data used in this study was quantitative and the data source used included in the secondary data. The variables that become the object of this research are Capital Adequancy Ratio (CAR), Operational Efficiency (BOPO), Loan to Deposit Ratio (LDR), Interest Risk Ratio (IRR), and Profit Growth (Y). Analytical technique used to analyze the data that formed the numbers compared to one another then analyzed by used multiple linear regression test statistic. Simultaneously CAR (X1), BOPO (X2), LDR (X3) and IRR (X4) variables have an effect on profit growth with p value 0.000, partially CAR, LDR and IRR variables significantly influence profit growth, while BOPO partially does not give effect. The magnitude of the effect of independent variables on profit growth (Y) of 0.926 or 92.6% while the rest of 7.4% influenced by other variables not included in this study. Among the 4 independent variables, namely CAR (X1), BOPO (X2), LDR (X3) and IRR (X4), which dominantly influence the dependent variable of profit growth are CAR (X1) variables.
PENGARUH FREE CASH FLOW DAN STRUKTUR ASET TERHADAP KEBIJAKAN HUTANG DENGAN PEMODERASI RISIKO BISNIS ainiyah, nur; Nugroho, Tatas Ridho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Agency conflicts can be reduced by monitoring to align the interests of related parties. The existence of this supervision will lead to agency costs. To reduce agency costs, it can be done by increasing assets through debt. Business risk can be used as a foothold in making decisions regarding debt policies for companies. Business risk is influenced by the uncertainty of revenue acquisition for the company. Companies that have a business with business risk are more likely to reduce the amount of debt, because the company does not want to increase the risk of debt repayment difficulties. The greater the risk implies in the small debt for the company. This is certainly influenced by the company's ability to repay debt due to uncertainty (volatility) of income or profits that can be achieved by the company. The sample used was 70. The results of the study concluded that business risk variables could simultaneously be a moderating effect of free cash flow and asset structure on debt policy. this can be seen from an increase in influence of 0.013 or 1.3%. Partially business risk cannot be used as a moderating effect of free cash flow on debt policy. But business risk can be partially used as a moderating effect of asset structure on debt policy
Dividend Policy : Dipengaruhi oleh Leverage, Likuiditas, Profitabilitas dan Ukuran Perusahaan pada Perusahaan Foods and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 Nugroho, Tatas Ridho; Ilmiddaviq, Muhammad Bahril
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.205 KB) | DOI: 10.30741/assets.v3i2.431

Abstract

Dividend policy is a policy in dividing profit of the company that can be with name and everything, but in it practices often encountered dividing or paying it by unseen. Dividing dividend in appropriate time intervals that is every half year or in a year. This study aims to know about the influence of Leverage, Liquidity, Profitability, and Size towards Dividend Policy. This study using a quantitative approach by using a multiple linear regression analysis methods. The population in this study is registered companies in the stock exchange of Indonesia, food, and beverages year 2013-2017 is the main focus of this study. The sample of this study is collected by purposive sampling method. The result of the coefficient determination test that 34,7% is showing the ability of independent variable determine dependent variable, temporary 65,3% determine by other variables. The simultan test showed that independent variable together influence dependent variable and the partial test showed how does leverage has a negative significant impact towards dividend policy, liquidity hasn’t a significant impact towards dividend policy, profitability has a positive impact towards dividend policy and size hasn’t a significant impact towards dividend policy.
Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten dan Kota di Jawa Timur Tatas Ridho Nugroho; Novi Eko Prasetyo
Assets: Jurnal Akuntansi dan Pendidikan Vol 7, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.69 KB) | DOI: 10.25273/jap.v7i1.1823

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Penelitian ini bertujuan untuk menguji pengaruh karakteristik pemerintah daerah terhadap kinerja keuangan pemerintah daerah. Sampel penelitian ini adalah 30 Kabupaten/Kota di Jawa Timur. Alat analisis yang digunakan dalam penelitian ini adalah regresi berganda. Berdasarkan hasil analisis disimpulkan bahwa secara parsial ukuran pemerintah daerah size berpengaruh negatif terhadap kinerja keuangan pemerintah daerah karena Kebanyakan aset yang dimiliki pemerintah daerah adalah aset yang kurang produktif untuk meningkatkan kinerja keuangan pemerintah daerah. Intergovernmental revenue berpengaruh positif terhadap kinerja keuangan pemerintah daerah karena pemerintah daerah kabupaten/kota mampu menggunakan dana transfer dari pemerintah pusat dengan maksimal, sedangkan belanja daerah berpengaruh negatif terhadap kinerja keuangan pemerintah daerah karena proporsi belanja daerah yang dikeluarkan oleh pemerintah daerah lebih banyak digunakan untuk kebutuhan konsumtif daripada kebutuhan produktif seperti belanja modal.