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Praktik Perataan Laba dan Faktor yang Mempengaruhinya Hendra Hendra; Janny Rowena
JURNAL ONLINE INSAN AKUNTAN Vol 5 No 2 (2020): Jurnal Online Insan Akuntan (Desember 2020)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v5i2.1437

Abstract

Abstrak: Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh profitabilitas, ukuran perusahaan dan financial leverage terhadap praktik perataan laba pada perusahaan manufaktur yang terdaftar di BEI periode 2016-2018. Data yang digunakan adalah data sekunder berupa informasi keuangan dari laporan keuangan serta laporan tahunan. Penelitian ini menggunakan 69 perusahaan industri manufaktur yang telah diseleksi melalui metode purposive sampling dengan total 207 data selama tiga tahun. Penelitian ini menggunakan analisis regresi logistik dalam menguji hubungan antara variabel dependen dan independen. Pengolahan data dalam penelitian ini menggunakan program IBM SPSS 23. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap praktik perataan laba, sementara profitabilitas dan financial leverage tidak berpengaruh terhadap praktik perataan laba. Kata kunci: Perataan Laba, Ukuran Perusahaan, Profitabilitas, Financial Leverage. Abstract: The purpose of this research is to obtain empirical evidence about the effects of profitability, firm size, and financial leverage on income smoothing at manufacturing firms listed on Indonesian Stock Exchange during the period of 2016-2018. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 69 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 207 data for three years. Binary Logistic Regression was used in analyzing the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 23. Results shows that firm size, has a significant influence on the practice of income smoothing, while profitability and financial leverage has no significant influence on the practice of income smoothing. Keywords: Income Smoothing, firm size, profitability, financial leverage.
Pengaruh Harga Minyak Mentah, Tingkat Suku Bunga Bank Indonesia, 1 dan Kurs Rupiah/USD Terhadap Harga Saham PT Aneka Tambang Tbk. Periode 2010 - 2014 Janny Rowena
Ultima Management : Jurnal Ilmu Manajemen Vol 8 No 2 (2016): ULTIMA MANAGEMENT
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.962 KB) | DOI: 10.31937/manajemen.v8i2.589

Abstract

This study was conducted to examine the influence of the Indonesian Crude Price, BI rate, and exchange rate of Rupiah/USD to PT Aneka Tambang, Tbk. stock price for period 2010 – 2014. There are four variables : stock price as the dependent variable, while the Indonesian crude price, BI rate, and exchange rate of Rupiah/USD as the independent variables. The analysis technique used in this research is multiple linier regression. Based on statistical ttest, Indonesian crude price and exchange rate of Rupiah/USD have significant influenced on stock price because the significant value is less than 0.05. Meanwhile, BI rate doesn’t have a significant influence because the significant value is more than 0.05. Based on statistical F test indicates that the Indonesian Crude Price, BI rate, and exchange rate of Rupiah/USD are simultantly affect to PT Aneka Tambang, Tbk. stock price. Result of coefficient determination test showed that Indonesian Crude Price, BI rate, and exchange rate of Rupiah/USD explained PT Aneka Tambang, Tbk stock price 70.9% and the rest (29.1%) is influenced by other variables outside the model. Keywords: Indonesian Crude Price (ICP), BI rate, exchange rate, stock price
FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN BATU BARA Hendra; Janny Rowena
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.360

Abstract

The purpose of this study is to knowing how influence of factors that can affect the capital structure such as profitability, liquidity, business risk, firm size and sales growth on the coal mining companies. The population object in this study are all of the coal mining companies on the Indonesia Stock Exchange listed from 2012 to 2019, and use purposive sampling technique to sampling method, then resulting 64 data and used as samples. The multiple linear regression is used method of analysis in this study. Data analysis in this study is used EViews 10. The results shows that profitability, liquidity, business risk and sales growth hasn’t influence on capital structure, but firm size has a significant and positive influence on capital structure. The firm size has a significant and positive effect on capital structure indicating that companies with larger assets are easier to obtain the loans and the confidence from investors.
Pengaruh Kualitas Layanan dalam Menciptakan Kepuasan Publik di Kantor Pelayanan Publik, Jakarta Utara Janny Rowena; Fuji Rahayu Wilujeng; Glisina Dwinoor Rembulan
JIEMS (Journal of Industrial Engineering and Management Systems) Vol 13, No 1 (2020): Journal of Industrial Engineering and Management Systems
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jiems.v13i1.2083

Abstract

One indicator that shows the quality of government performance is the quality of public service offices. Public services in Indonesia have an important role in economic and political life. The magnitude of the role of the district office in providing services around population bureaucracy issues, especially in the province of DKI Jakarta, is still often getting complaints from the public. This study aims to assess the level of community satisfaction with the quality of district office services in the Jakarta province, specifically the North Jakarta municipality. This study uses multilinear regression and uses the T-test to find out the significant level of influence of independent variables on the dependent. The study used five exogenous variables (procedures, information, time, facilities, and infrastructure, and environmental comfort) and 1 endogenous variable (satisfaction). The results of this study are all exogenous variables that have a positive and significant effect on the satisfaction of Jakarta citizens, which means that urban district office services have a positive and significant effect on the satisfaction of Jakarta citizens when viewed from procedures, information, time, facilities, and infrastructure as well as environmental comfort. The provincial government of DKI Jakarta must maintain and improve existing service procedures, some attributes of information that are already very good, good values regarding the certainty of the time of completion of services, several aspects of facilities and infrastructure, and comfortable environmental conditions, both in the service office or in the service support facilities.
Perencanaan dan Pengendalian Persediaan Bahan Baku Benang dengan Lot Sizing Economic Order Quantity Christian Lois; Janny Rowena; Hendy Tannady
JIEMS (Journal of Industrial Engineering and Management Systems) Vol 10, No 2 (2017): Journal of Industrial Engineering and Management Systems (JIEMS)
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jiems.v10i2.765

Abstract

The object of this study is the inventory system of manufacturing companies with sock products in Tangerang, Banten. Types of socks produced are plain white socks, black socks, and small socks. This study aims to determine the description of the planning and control of raw material inventory and find out how much raw materials to be prepared as well as the total cost of production produced by applying the method of Material Requirement Planning from the production process. In its production activities, the company uses 4 main raw materials making white socks namely Polyester White yarn, Spandex, Nylon, and Rubber. In one day, production produces 3 dozen socks. The raw materials used are 1 cone yarn for 2.5 dozen. So to produce 3 dozen socks a day, it takes 1.2 cone threads. From the analysis, it is known that the booking fee is Rp.28000 per message and the storage fee is Rp.2000 per unit per year. Thus the value of economic needs or Economic Order Quantity generated is 157 units. Thus, for Polyester White yarn material (75%) requires 47.1 cones, Spandex yarn (15%) requires 9,42 cones, nylon yarn (5%) and rubber yarn (5%) equally require 3.14 cone. Set up fee Rp.156586 while the storage fee Rp.157000 so the total cost Rp.313586.Keywords: Socks, Material Requirement Planning, Economic Quantity
ANOMALI MONDAY EFFECT PADA BURSA EFEK INDONESIA PERIODE 2000 – 2011 Marselia Purnama; Janny Rowena
Jurnal Akuntansi Bisnis Vol 6, No 1 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.313 KB) | DOI: 10.30813/jab.v6i1.449

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Days in one week have an effect on behaviour in life. It is very interesting mentioned to be research where there are phenomenon that trading day also have an effect on to rate of return and risk of stock exchange investment. This study examines whether there is an abnormal return came from the Monday effect phenomenon in the Jakarta Stock Exchange, with the sample of daily Jakarta Stock Exchange return in the year of 2000 until 2011. The purpose of these research was to know the empirical impact of days of the Monday  effect to daily stock return. Analysis and data processing perform by SPSS 17.0. The analyse using multiple regression either simultaneously or partial. After the process of analysis and data processing done using statistical method, it can be conclued that the days of trading have significant influence on stock returns in the periode of its study, it may be said that the Monday effect occurs in the Indonesia Stock Exchange during the periode of this study.Key Words :  Anomaly, Monday Effect, Day Trading, Return
PENGARUH PROFITABILITY RATIO DAN CURRENT RATIO TERHADAP HARGA SAHAM PT INDOFOOD SUKSES MAKMUR, TBK PERIODE 2006 – 2011 Janny Rowena; Hendra Nursalim
Business Management Journal Vol 8, No 2 (2012): Business Management Journal
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6729.606 KB) | DOI: 10.30813/bmj.v8i2.703

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This research was conducted to examine the influence of profitability ratio, current ratio, and debt ratio to PT Indofood Sukses Makmur, Tbk stock price for period 2006 – 2011. Profitability ratios used are ROA (Return on Asset) and NPM (Net Profit Margin). There are four variables : stock price as the dependent variable, while the ROA, NPM, and current ratio as the independent variables. The analysis techniques used in this research is multiple linier regression. Based on statistical t test, NPM have significant influenced on stock price because the significant value is more than 0,05. Based on statistical F test indicates that variables ROA, NPM, and current ratio simultantly affect to Indofood Sukses Makmur, Tbk stock price. Results of coefficient determination test showed that ROA, NPM, and current ratio explained PT Indofood Sukses Makmur, Tbk stock price 92,4% and the rest (7,6%) is influenced by other variables outside the model.Key Words: Profitability ratio, Return on Asset (ROA), Net Profit Margin (NPM) 
PENGARUH PERUBAHAN TINGKAT UPAH TERHADAP OUTPUT DAN PERMINTAAN TENAGA KERJA SUBSEKTOR INDUSTRI PENGOLAHAN DI DKI JAKARTA Fahrul Riza; Janny Rowena
Business Management Journal Vol 10, No 1 (2014): Business Management Journal
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.721 KB) | DOI: 10.30813/bmj.v10i1.638

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Diberlakukannya ketentuan upah minimum terbaru, Jakarta menjadi propinsi yang tingkat upah minimumnya tertinggi dibandingkan propinsi-propinsi disekitarnya. Dampaknya adalah beberapa industri merelokasi pabriknya keluar Jakarta. Penelitian ini bertujuan untuk mengetahui bagaimana dampak kenaikan upah minimum di sektor industri pengolahan di Jakarta terhadap peningkatan keluaran (output) dan permintaan tenaga kerja sekaligus melihat dampak keterkaitan dan kebelakangnya antar subsektor dengan menggunakan tabel Input dan Output. Hasil penelitian menunjukan kenaikan upah sebesar 9 persen berakibat pada naiknya permintaan terhadap output disubsektor makanan sebesar Rp. 283 miliar, subsektor minuman Rp 9,32 miliar, tekstil Rp. 31,65, miliar. Demikian juga Subsektor yang paling tinggi penyerapan tenaga kerjanya akibat kenaikan upah adalah subsektor pakaian jadi 11.573 orang, diikuti oleh subsektor Karet dan Plastik 5.082 orang, Makanan 4.403 orang dan Kendaraan Bermotor3.444 orang. Dengan demikian subsektor pakaian jadi merupakan subsektor yang paling padat karya dibandingkan subsektor industri lainnya. Hal ini cukup menjelaskan mengapa perusahaan garmen dan tekstil banyak yang merelokasi pabrik nya keluar Jakarta. Kata Kunci : Input, Output , Pertumbuhan, Tenaga Kerja, Upah
Earnings Volatility, Kebijakan Dividen, Dan Pertumbuhan Asset Berpengaruh Terhadap Volatilitas Harga Saham Pada Perusahaan Manufaktur Di BEI Periode 2013 - 2015 Janny Rowena; Hendra Hendra
JURNAL ADMINISTRASI KANTOR Vol 5 No 2 (2017): Jurnal Administrasi Kantor (Desember 2017)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.743 KB)

Abstract

Abstrak: Penelitian ini dilakukan untuk menguji pengaruh volatilitas pendapatan, kebijakan dividen, dan pertumbuhan aset terhadap volatilitas harga saham pada perusahaan manufaktur di Bursa Efek Indonesia untuk periode 2013 - 2015. Ada empat variabel: volatilitas harga saham sebagai variabel dependen, sedangkan EV, DPR, dan Growth sebagai variabel independen. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Berdasarkan uji statistik, volatilitas pendapatan berpengaruh signifikan terhadap volatilitas harga saham karena nilai signifikansi kurang dari 0,05. Sementara itu, pertumbuhan DPR dan aset tidak berpengaruh signifikan karena nilai signifikan lebih dari 0,05. Berdasarkan uji statistik F menunjukkan bahwa variabel EV, DPR, dan pertumbuhan berpengaruh secara simultan terhadap volatilitas harga saham. Hasil uji determinasi koefisien menunjukkan bahwa volatilitas pendapatan, DPR, dan pertumbuhan menjelaskan nilai perusahaan 7,29%, dan sisanya dipengaruhi oleh variabel lain diluar model. Kata kunci: volatilitas harga saham, volatilitas pendapatan, kebijakan dividen, dan pertumbuhan aset Abstract: This research was conducted to examine the influence of earnings volatility, dividend policy, and assets growth to stock price volatility in manufactured company in Indonesia Stock Exchange for period 2013 - 2015. There are four variables: stock price volatility as the dependent variable, while the EV, DPR, and Growth as the independent variables. The analysis technique used in this research is multiple linier regressions. Based on statistical t test, earnings volatility have significant influenced on Stock price volatility because the significant value is less than 0,05. Meanwhile, DPR and assets growth doesn’t have a significant influence because the significant value is more than 0,05. Based on statistical F test indicates that variables EV, DPR, and growth simultantly affect to stock price volatility. Result of coefficient determination test showed that earnings volatility, DPR, and growth explained the firm value 7,29%, and the rest is influenced by other variables outside the model. Keywords: stock price volatility, earnings volatility, dividend policy, and assets growth
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERBANKAN YANG TERCATAT DALAM BURSA EFEK INDONESIA Oktafalia Marisa; Janny Rowena
Jurnal Bina Manajemen Vol 6 No 2 (2018): Jurnal Bina Manajemen Vol.6 No.2 Maret 2018
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1429.701 KB)

Abstract

Banking sector has very important role in International Trade and National Development. In Banking sector, this business also generate and reported financial report as the tool to evaluate and control the the fund that they received and they distributed. This financial report also must submitted on time and inform all relevant information regarding the entire business activity base on IASB framework. This punctuality also contributes to the accuracy and efficiency of stock market performance. This research purpose is to examine the effect of profitability, liquidity, capital structure and size of the firm to punctuality of financial report submission on banking sector in Indonesia Stock Exchange. There are 5 independent variables that proxy the financial aspect such as profitability, liquidity, capital structure and size of the firm. This research applied multiple linear regressions and tests the effect of these 5 variables on punctuality of financial report submission. We applied F test, t test and examine R2 value to the model. Finding of this research is only profitability has the effect on punctuality of the financial report submission. While the other variables cannot be concluded has the effect as the p value of variable showed > 0.05. Base on F test, this research also concludes there is simultaneous effect of these 5 variables on punctuality of financial report submission. Keyword : Financial Report Submission; Profitability; Liquidity; Capital Structure; Size of the Firm; Multiple Linear Regression; Banking Services.