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Journal : AKTUAL

The Influence of Good Corporate Governance on the Profitability of Mining Companies Listed on The Stock Exchange Indonesia Period 2013-2016 Ayu Fitria; Siti Hayati Efi Friantin; Tri Nurdyastuti
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this research is to analyze and to provide empirical evidence of the influence of Good Corporate Governance on the profitability of mining companies listed on the IDX period 2013-2016.Population of this research is all mining companies in Indonesia. Sampling method used in this research is purposive sampling. Type and data source obtained from secondary data source. The total samples used in this research are 8 mining companies during the period 2013-2016. Analytical techniques in this research include descriptive statistics, multiple regression analysis, classical assumption testing and hypothesis testing.Based on the results of data testing show that the result of classical assumptions of this research is normally distributed, does not occur multikolonieritas, heteroskesdastisitas and autocorrelation. The results of multiple linear regression analysis and t test indicate that the Board of Directors has significant positive effect, Managerial Ownership has a significant negative effect, while Institutional Ownership, Independent Commissioner have positives but do not have significant effect on Company Profitability.Based on the result of R2 is 21.8% indicates independent variable capability, independent commissioner, managerial ownership, institutional ownership and board of directors in explaining the dependent variable that is company profitability (ROA), while the rest equal to 78,2% explained from other variable that not include in this research. Keyword : Good Corporate Governance (GCG), Company size, Profitability
PENGARUH PERAN PEMERINTAH DESA, SIKAP MASYARAKAT, PROSEDUR PENYALURAN PINJAMAN TERHADAP KINERJA UNIT PENGELOLA KEUANGAN Adi Penawan; Tri Nurdyastuti
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The puspose of this study to know effect of the role of village government, public attitudes and lending procedures to the performance of the Financial Management Unit. The type of this research is survey research conducted at UPK PNPM-MPd Kecamatan Kalijambe. The population in this study were 222 economic activity groups from 14 participating villages. The sample used in this study amounted to 100 people. Sampling technique is done by Random Sampling The technique of collecting data using questioner and documentation.The results of this study indicate that: The role of village government has a positive and significant impact on UPK Performance; Public Attitudes significantly influence UPK Performance; Lending Procedure has significant effect to Performance of UPK PNPM-MPd Kecamatan Kalijambe. R square value of 0.642 means Performance of UPK PNPM-MPd Kecamatan Kalijambe explained by Role of Village Government, Public Attitude and Procedure of Loaning equal to 64,2% and the rest equal to 35,8% explained other variable outside research model. Keywords:  role of village government, community attitude, lending procedure, performance performance of the Financial Management Unit
PENGARUH STRUKTUR MODAL TERHADAP RETURN ON EQUITY PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 Monica Monica; Lilis Sulistyani; Tri Nurdyastuti
AKTUAL Vol 3, No 2 (2018): December
Publisher : STIE AUB Surakarta

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Abstract

Tujuan yang hendak dicapai dari penelitian ini adalah untuk memberikan bukti empiris bahwa variabel DER (Debt to Equity Ratio), DAR (Debt to Asset Ratio), EAR (Equity to Asset Ratio) berpengaruh signifikan terhadap ROE (Return On Equity) pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Periode penelitian yang digunakan adalah 3 tahun yaitu periode 2014-2016.                     Populasi dalam penelitian ini adalah seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan Purposive Sampling, sehingga sampel yang memenuhi kriteria ada 13 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis linier bergandadanujihipotesis. Hasil Uji Hipotesis membuktikan bahwa DER (Debt to Equity Ratio) berpengaruh positif dan signifikan terhadap ROE (Return On Equity), variabel DAR (Debt to Asset Ratio) berpengaruh negatif tetapi tidak signifikan terhadap ROE (Return On Equity), variabel EAR (Equity to Asset Ratio) berpengaruh positif dan signifikan terhadap ROE (Return On Equity). Hasil Uji R2menunjukan bahwa variabel DER, DAR, EAR mampu menjelaskan sebesar 38,1 % terhadap ROE (Return On Equity), sedangkan 61,9% dijelaskan variabel-variabel lain diluar model penelitian ini.Kata kunci  : DER (Debt to Equity Ratio), DAR (Debt to Asset Ratio), EAR (Equity to Asset Ratio, ROE (Return On Equity)
Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional dan Ukuran Perusahaan terhadap Tax Avoidance (Studi pada Perusahaan Food and Beverage yang Terdaftar di BEI Periode 2015-2018 Alisca Asnawati; Tri Nurdyastuti
AKTUAL Vol 4, No 2 (2019): December
Publisher : STIE AUB Surakarta

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, kepemilikan institusional dan ukuran perusahaanterhadap tax avoidance pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2018. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2015-2018 yang berjumlah 18 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 9 perusahaan. Teknik analisis terdiri dari Uji Normalitas, Uji Multikolinearitas, Uji Autokorelasi, dan Uji Heteroskedastisitas, Analisis Linier Berganda, Uji t, Uji F, dan Uji Koefisien Determinasi (R2). Hasil Uji Hipotesis membuktikan bahwa : 1) Profitabilitas berpengaruh negatif dan signifikan terhadap Tax  Avoidance.  2) Leverage berpengaruh negatif  dan  signifikan  terhadap  Tax  Avoidance. 3) Kepemilikan Institusional berpengaruh negatif dan tidak signifikan terhadap Tax Avoidance. 4) Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap  Tax Avoidance. 5) Profitabilitas, Leverage, Kepemilikan Institusional,  dan  Ukuran  Perusahaan  secara  simultan berpengaruh  signifikan  terhadap  Tax  Avoidance. 6) Pengaruh yang diberikan oleh variabel independen terhadap variabel dependen sebesar 53,2% sedangkan sisanya 46,8% dipengaruhi oleh variabel atau model lain yang tidak termasuk dalam penelitian ini.