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Kontrol Perencanaan Struktur Rangka Beton Bertulang Berdasarkan Indeks Kerusakan Dwiqhee Abdul Ghani; Zulfikar Djauhari; Reni Suryanita
Sainstek (e-Journal) Vol. 7 No. 2 (2019)
Publisher : Sekolah Tinggi Teknologi Pekanbaru

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

Abstract

Perencanaan struktur beton bertulang umumnya menggunakan metode strength based design atau biasa disebut force based design (FBD). Metode FBD tidak mampu mengidentifikasi kinerja dan indeks kerusakan struktur yang terjadi, maka diperlukan analisis lebih lanjut yang dinamakan performance based design (PBD). Tujuan dari penelitian ini adalah mengidentifikasi pengaruh rasio tulangan kolom dan balok terhadap indeks kerusakan struktur. Pada penelitian ini, indeks kerusakan statis struktur (DIE) dihitung berdasarkan luasan kurva spektrum kapasitas yang telah dibuat berdasarkan ATC-40 melalui analisis pushover. Struktur yang dianalisis merupakan struktur rangka beton bertulang 4 lantai dengan pembebanan gempa rencana berdasarkan SNI 1726-2012. Nilai parameter yang ditinjau adalah nilai rasio tulangan balok dan kolom beserta pengaruhnya terhadap indeks kerusakan struktur (DIE). Hasil analisis indeks kerusakan menunjukan bahwa portal dengan rasio tulangan balok 0,579% dan rasio tulangan kolom 2,268% lebih layak untuk menahan beban gempa rencana karena nilai DIE yang terjadi adalah 2,508. Nilai ini tidak melebihi indeks kerusakan statis rencana (DIS) yang telah dijadikan ambang batas untuk kerusakan sedang yaitu sebesar 0,2519. Penelitian ini diharapkan dapat menjadi acuan dan rekomendasi untuk perencanaan struktur bangunan tahan gempa.
PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE DAN STRUKTUR ASET TERHADAP KEBIJAKAN HUTANG (STUDI PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ-45 DI BURSA EFEK INDONESIA) Ira Novita; Lilis Ardin
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.803 KB) | DOI: 10.25105/jat.v7i2.6846

Abstract

This research aimed to examine the effect of financial performance, good corporate governance and asset structure on debt policy of LQ-45 companies which were listed on Indonesia Stock Exchange 2014-2018. The research was quantitave. While, the population was all LQ-45 companies which were listed on Indonesia Stock Exchange 2014-2018. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 14 companies as sample. Furthermore, the data analysis technique used multiple regression with Statistical Product and Service Solution (SPSS). The research result concluded Return on Asset (ROA) had negative effect on debt policy. It meant, companies had prefer to internal funds for its companyoperation. On the other hand, Return on Equity (ROE) had positive effect on debt policy. In other words, companies had prefer funding from debt, since it was used to reduce misuse of funds by management. Meanwhile, managerial pwnership had negative effect on debt policy. It meant, the greater the shares owned by managers, the smaller the debt proportion of corporate funding. In contrast, institusional ownership had high authority in the company. In addition, the asset structure did not affect the debt policy since the company won’t guarantee its assets to obtain debt.
Kesulitan Keuangan: Efek Struktur Kepemilikan, Karakteristik Dewan Direksi, dan Indeks Tata Kelola Perusahaan Felix Williansyah; Meiliana Meiliana
Global Financial Accounting Journal Vol 6 No 2 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i2.6901

Abstract

Purpose – This study aims to examine the effect of the corporate governance on the firm financial distress. The independent variables consisted of ownership structure (managerial, foreign, institutional, family, and block holder’s), board characteristics (size, independent, educational background, meeting, and gender) and corporate governance index. Research Method – This study uses 168 sample companies selected by purposive sampling method. The hypotheses testing uses panel regression method. Findings – The result shows 116 of 168 sample companies (IDX) experienced financial distress. It has been proven that financial distress can be significantly reduced by increasing concentrated ownership and board education. In addition, foreign ownership and board size have a significant and positive impact on financial distress. However, managerial ownership, family ownership, institutional ownership, board independence, board meetings, board gender, and corporate governance index do not have an impact on financial distress. Implication – The findings of this study imply that financial distress occurs by the presence of foreign ownership because of rarely involved in company management. In addition, to avoid the risk of financial distress the company can be anticipated by improving the quality board of directors (education, expertise, CEO tenure) and strengthening the internal control.
Dampak Struktur Dewan Direksi pada Indeks Laporan Keberlanjutan Evelyn Chai; Meiliana Suparman
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1290

Abstract

Laporan keberlanjutan merupakan media yang digunakan untuk melaporkan kinerja lingkungan, sosial, ekonomi dan tata kelola perusahaan kepada seluruh pemangku kepentingan secara bertanggung jawab. Tujuan dari penelitian ini untuk mengetahui pengaruh struktur dewan direksi terhadap indeks laporan keberlanjutan. Ukuran, independensi, keragaman gender, keahlian dan remunerasi dewan direksi serta dewan direksi asing yang digunakan dalam mewakili struktur dewan direksi. Penelitian ini menggunakan variabel kontrol yaitu ukuran perusahaan. Objek pengumpulan data diambil dari perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2016 – 2020 yang mengungkapkan laporan keberlanjutan. Data observasi yang sesuai dengan kriteria sebanyak 290 data. Data obeservasi yang digunakan dalam pengujian hipotesis sebanyak 273 yang telah di outlier sebanyak 17 data dan diuji menggunakan regresi panel. Hasil penelitian ini menunjukkan bahwa tingkat pengungkapan dalam laporan keberlanjutan perusahaan publik di BEI masih rendah. Variabel ukuran dewan direksi mempunyai pengaruh signifikan negatif terhadap indeks laporan keberlanjutan. Remunerasi dewan direksi dan variabel kontrol sektor perusahaan memiliki hubungan pengaruh positif terhadap indeks laporan keberlanjutan. Variabel bebas dan variabel kontrol lainnya yaitu independensi, keragaman gender dan keahlian dewan direksi, serta dewan direksi asing tidak berbengaruh signifikan terhadap indeks laporan keberlanjutan.
PENGARUH PERTUMBUHAN LABA, KUALITAS AUDIT, PRUDENCE, STRUKTUR MODAL, DAN VOLUNTARY DISCLOSURE TERHADAP KUALITAS LABA: Studi Empiris Pada Perusahaan Indeks Kompas 100 yang terdaftar di Bursa Efek Indonesia Periode 2016-2020 Dina Rahmawati; Erika Astriani Aprilia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.91

Abstract

This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Structure, and Voluntary Disclosure on Earnings Quality in Kompas 100 Index companies for the 2016-2020 period. Profit Growth Variable as measured by Profit Growth Index, Audit Quality measured by Dummy Variable, Prudence measured by KNSV, Capital Structure as measured by DER, Voluntary Disclosure as measured by IPS, and Earning Quality as measured by QER. This research is a quantitative study and uses secondary data in the form of annual financial reports from the IDX. The sampling technique in this study used purposive sampling method, obtained 42 companies as research samples. Data analysis tool using software program Eviews version 9. The results show that simultaneously Earnings Growth, Audit Quality, and Voluntary Disclosure have no effect on Earnings Quality, while Prudence and Capital structure has a significant positive effect on Earnings Quality
INDEKS STRUKTUR KOMUNITAS DAN SAPROBITAS PLANKTON SERTA CHECKLIST KEBERADAAN NEKTON DI PERAIRAN DANAU BERATAN, BALI Gede Surya Indrawan; I Made Sara Wijana; I Made Saka Wijaya; Abd. Rahman As-syakur; I Putu Sugiana; I Made Yunarta
ECOTROPHIC : Jurnal Ilmu Lingkungan (Journal of Environmental Science) Vol 16 No 2 (2022)
Publisher : Master Program of Environmental Science, Postgraduate Program of Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJES.2022.v16.i02.p10

Abstract

Beratan Lake was mainly popular for tourism and aquaculture activities that affecting water's environmental characteristics. The water healthiness indicator can be seen through the organism's existence, namely plankton to nekton biota that can be uses as an essential parameter in monitoring water conditions. This study aims to determine the plankton community structure index, saprobity index and the presence of nektons in the Beratan Lake. Plankton were sampled using the pouring method while the nekton sample was taken randomly through direct sampling with fishing nets and conducted interviews with the surrounding local community and fishermen. The results of the study found that the abundance of phytoplankton was dominated by Staurastrum with abundance level 1,836.92 ind/L. Meanwhile, the zooplankton was dominated by Rotifera with abundance level 8.17 ind/L. The diversity index, uniformity and dominance of phytoplankton are 1.31, 0.60 and 0.33 respectively, while the saprobity index is 1.08 which classifies the waters of Beratan Lake as being in a lightly polluted condition. There were 18 species of nektons in Beratan Lake were found, with one endemic species Rasbora balinensis and 13 foreign fish. There also an invasive species, namely zebrafish (Amatitlania nigrofasciata) was found in this Lake. From the results of the study, we hope that the government in cooperation with the surrounding community, can control the ecological conditions of the waters of Beratan Lake, especially the presence of invasive species which are increasing in number, as well as protect endemic species. Keywords: Abundance; beratan lake; community structure; plankton; saprobity
PENGARUH STRUKTUR MODAL, GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI-KEHATI Sisilya Nusah; Jessy J Pondaag
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 10 No. 4 (2022): JE. VOL 10 NO 4 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.629 KB) | DOI: 10.35794/emba.v10i4.43955

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh dari struktur modal, good corporate governance dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan yang terdaftar di Indeks SRI-KEHATI. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dari website (www.idx.co.id). Populasi pada penelitian ini adalah perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. Sampel dipilih dari metode purposive sampling dan mendapatkan sampel 15 perusahaan dari beberapa kriteria yang telah ditetapkan. Teknik yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda dengan bantuan program SPSS. Hasil analisis menunjukkan bahwa struktur modal yang diproksikan dengan debt to equity ratio (DER) berpengaruh positif dan signifikan terhadap kinerja keuangan (ROE). Sedangkan good corporate governance yang diukur dari komite audit tidak berpengaruh terhadap kinerja keuangan, dan ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan. Hasil dari uji simultan menunjukkan bahwa struktur modal, good corporate governance dan ukuran perusahaan berpengaruh signifikan terhadap kinerja keuangan. Kata Kunci: Struktur Modal, Good Corporate Governance, Ukuran Perusahaan, Kinerja Keuangan
Pengaruh Return On Asset (ROA) terhadap return saham syariah dengan struktur modal sebagai variabel moderasi pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di indeks saham syariah Indonesia periode 2015-2019 Lorenza, Esmeralda; Zulkarnain, Deny; Joko, Lucius
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2785

Abstract

Along with the development of the Islamic financial system, the capital market has developed into an Islamic capital market that offers an attractive alternative compared to its conventional industry, which still relies on usury as its basic foundation. At the close of trading at the end of 2019, the shariah stock index recorded a higher growth than the Composite Stock Price Index (IHSG). The purpose of this study was to determine the effect of ROA on Shariah Stock Returns and the effect of Capital Structure in moderating the relationship between ROA and Shariah Stock Returns. The theories used in this research include Signalling Theory. The object in this study is a manufacturing company in the consumer goods industry which is listed on the ISSI. The technique of collecting data is by collecting secondary data in the form of stock price information and company annual financial reports. The sampling technique is a non-probability sampling technique with a purposive sampling method. The data analysis technique for testing this research is Moderated Regression Analysis (MRA) using the SPSS application. Based on the research conducted, it is found that Return on Assets has a significant effect on Shariah Stock Return in a positive direction. An increase in ROA can have an effect on increasing Stock Returns, and vice versa. Capital Structure is unable to moderate the relationship between ROA and Shariah Stock Return.
DETERMINAN STRUKTUR MODAL PERUSAHAAN FAMILY BUSINESS PADA INDEKS KOMPAS100 Zayani, Salsabila Nada; Kristanti, Farida Titik

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.748 KB) | DOI: 10.31955/mea.v5i2.1207

Abstract

The purpose of this study was to determine the effect of the independent variables, as asset structure, growth opportunities, profitability, managerial ownership, firm size, and diversification with capital structure on family business in the KOMPAS100 Index for the 2014-2019 period. This study uses a quantitative approach to secondary data with a population originating from family business companies in the KOMPAS100 Index for the 2014-2019 period as many as 91 companies, purposive sampling technique was used in sampling, so that the total observations in this study amounted to 126 observations. The data analysis method used is panel data regression analysis, the data is processed using Eviews software. The results partially show that profitability, managerial ownership and diversification have an influence on capital structure. Meanwhile, asset structure, growth opportunities and firm size do not affect the capital structure. The results of the study simultaneously show that asset structure, growth opportunities, profitability, managerial ownership, firm size, and diversification have an influence on capital structure.
Apakah kondisi perekonomian mempengaruhi kebijakan struktur modal perusahaan pada Indeks LQ45? Syahfitri Suryaningsi Welkom
JURNAL EKOBIS DEWANTARA Vol 6 No 1 (2023): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ed_en.v6i1.3591

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kondisi makroekonomi terhadap struktur modal perusahaan. Data yang digunakan adalah data sekunder dari 19 perusahaan nonkeuangan yang terdaftar pada Indeks LQ45 periode 2012-2021. Data yang digunakan adalah data sekunder yaitu berupa laporan keuangan perusahaan dan data makroekonomi tahun 2012-2021 yang diperoleh dari IDX (Indonesia Stock Exchange) dan World Bank. Variabel terikat yang digunakan adalah struktur modal perusahaan (debt to equity ratio) serta variabel bebasnya adalah GDP growth dan tingkat inflasi yang mewakili faktor makroekonomi. Model analisis yang digunakan adalah regresi data panel dinamis (System-GMM/genaralized method of moments). Hasil penelitian ini membuktikan bahwa kondisi makroekonomi memiliki pengaruh yang signifikan terhadap struktur modal perusahaan. GDP growth memiliki pengaruh yang signifikan negatif terhadap struktur modal dan tingkat inflasi memiliki pengaruh yang signifikan positif terhadap struktur modal.

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