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Jurnal Ilmiah ASET
Published by Sekolah Tinggi Ilmu Ekonomi Widya Manggala
ISSN : 1693928X     EISSN : 26859629     DOI : https://doi.org/10.37470
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Aset terbit sejak 1999 merupakan jurnal ekonomi yang menyajikan artikel hasil penelitian empiris terkini yang mencakup manajemen, akuntansi, dan studi pembangunan. Setiap naskah yang dikirimkan ke editorial Jurnal Ilmiah Aset akan ditelaah oleh mitra bestari yang relevan secara double blind review. Jurnal Ilmiah Aset terbit 2 kali dalam setahun pada bulan Maret dan September
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 403 Documents
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Pengaruh Good Corporate Governance dan Holding Company terhadap Kinerja Keuangan Listiyowati Listiyowati; Wenny Ana Adnanti; Iin Indarti
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.144

Abstract

This study aimed to examine the effect of institutional ownership, independent commissioner and holding company on return on assets. The test results on a sample of 40 construction companies from 2014 to 2017 using regression analysis. Institutional ownership and independent commissioners had no effect on return on assets, while holding company had a significant effect on returns on assets in construction companies in IDX. When simultaneous testing of the three independent variables above had a significant effect on the dependent variable. The coefficient of determination is 16.2% which shows that the researchd capital framework is not good enough to explain the dependent variable.
Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik (KAP) di Semarang Nurdhiana Nurdhiana; Wenny Ana Adnanti; Feby Kristiyani
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.145

Abstract

The research was aimed to analyse the influence of time pressure, audit risk, materiality, review procedure and quality control, locus of control, self esteem in relation to ambition, turn over intention to premature sign-off of audit procedure. The population of this research were 243 auditors who worked at Public Accountant Firm in Semarang. While the samples of this research are 113 auditors. The technique sampling in this research is non probability sampling with purposive sampling method based of judgement sampling. The analysis technique used was multiple linear regression. The result of this research indicates that time pressure, locus of control, and turn over intention have positive significant influence on premature sign-off of audite procedure, but audit risk, materiality, review procedure and quality control, and self esteem in relation to ambition didn’t have influence on premature sign-off of audite procedure.
Pengaruh Penerapan Sistem Informasi Akuntansi, Pengendalian Internal, Kompleksitas Tugas, dan Budaya Organisasi terhadap Kinerja Karyawan Puji Setya Sunarka; M Rifki Bakhtiar
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.146

Abstract

The purpose of this study was to examine the effect of accounting information system, internal control systems, task complexity, and organizational culture on employee performance of CV. Bangun Tehnik Pratama Semarang, The population of this research is all employees of CV. Bangun Tehnik Pratama Semarang, totaling 45 people. The method used in this study was census, so the sample in this study were 45 people. Based on the results of hypothesis testing the results of this study showed that: there was a positive and significant influence of accounting information system variable, internal recognition system variable, task complexity variable, and organizational culture variable on employee performance.
Analisis Pertumbuhan Ekonomi Jawa Tengah Periode 2013 - 2017 Anggi Primalasari; Iin Indarti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.147

Abstract

This study aims to determine and analyze the factors that influence economic growth in Central Java in the period 2013 to 2017. The aspects analyzed include variables economics growth (PDRB), Investment, Goverment Expendicture, Saving and Labor . The population of this study was 35 Regencies/Cities and the samples were 26 Regencies/Cities. The data used in this study were 130 data. The analysis technique used was multiple linier regressions. The result of this study indicated that Investment, Saving, and Labor had a positive effect on Economic Growth in Regencies/Cities of East Java in 2013-2017. But, that Goverment Expenditure had no effect on Economics Growth in Regencies/Cities of East Java in 2013-2017. While simultaneously indicated that Investment,Government Expenditure, Saving, and Labor had a significant effect on Economic Growthin Regencies/Cities of East Java in 2013-2017 with 38.9%, while remaining 61.1% wasinfluenced by other variables.
Pemetaan Budaya Organisasi pada Perusahaan Keluarga Menggunakan OCAI (Organizational Culture Assesment Instrument) Freddy Aldo Setiawan; Suhaji Suhaji
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.148

Abstract

The purpose of this research is to know the organizational culture profile in a company in current situation, and preferred culture. The object of this research is a family company named CV. Mitra Sejahtera which located at Rembang and Lamongan. The samples size of this research are 72 respondens with census technique in sampling method. Organizational Culture Assessment Instrument is used to mapping an organizational culture in this research. OCAI is measured with dimensions: dominant characteristic, organizational leadership, management of employees, organizational glue, strategic emphases and criteria of success. The result of this research is for the current situation, the strong culture are clan culture with mean score 32,60 and hierarchy culture with mean score 30,21. For preferred culture, the strongest culture preferred are hierarchy culture with mean score 34,17 and clan culture with mean score 32.03.
Analisis Pengaruh Dimensi Budaya Organisasi dan Iklim Organisasi terhadap Kinerja Pegawai pada Satuan Polisi Pamong Praja Kota Pontianak Indah Astuti; Yusmainiar Yusmainiar
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.149

Abstract

The company’s ability to adapt and change in memanajemeni is one of the company’s actions in winning the competition. One of the keys to success in the management of such changes is the existence of organizational culture and organizational climate. Police units of teachers ‘ Praja Pontianak town is one of the Government organizations that helped organise the governance and development in the city of Pontianak. For it was then the Police Unit of teachers ‘ Praja Pontianak town should pay attention to how management practices through the application of organizational culture and organizational climate are internal in order to build a good performance for each employee. Therefore it is necessary to do an analysis of organizational culture and organizational climate on performance on a unit of Police teachers ‘ Praja Pontianak town. Problems in the study is how the influence of the dimensions of organizational culture and organizational climate on performance clerk Police teachers ‘ Praja Pontianak town? Samples done by stratified random sampling. Of the total population of 110 people taken 30% or as much as 34 people taken into the sample. Analysis for discussion of using Multiple Regression. Simultaneous test results it can be concluded that the variables of organizational climate and organizational culture has a real influence on performance of respondents on a unit of Police teachers ‘ Praja Pontianak town. From the analysis of partially can be concluded that the organizational culture and organizational climate has a real influence on performance of respondents on a unit of Police teachers ‘ Praja Pontianak town.
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Harga Saham dengan Kebijakan Dividen sebagai Variabel Intervening pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Karunia Mei Handayani; Iin Indarti; Listiyowati Listiyowati
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.150

Abstract

This study was conducted to examine the effect of leverage ratio, activity ratio and firm size on company’s stock price with dividend policy as the intervening variable in manufacturing companies listed in Indonesia Stock Exchange in 2015-2017. This study had a population of 420 companies and a total sample of 114 companies. The sampling technique used purposive sampling. The first regression results showed that Debt to Equity Ratio, Total Asset Turn Over, Firm Size partially did not affect Dividend Policy. The second regression result of Debt to Equity Ratio, Dividend Policy had no effect on Stock Price, Total Asset Turn Over had a positive effect on Stock Price, Firm Size had a negative effect on Stock Price. Debt to Equity Ratio (X1), Total Asset Turn Over (X2), Size (X3) affected Dividend Policy by 1.1% and Debt to Equity Ratio (X1), Total Asset Turn Over (X2), Firm Size ( X3), Dividend Policy (Y2) affected Stock Price of 9.9%. The mediation test results showed that Dividend Policy is proven to mediate the relationship of Total Asset Turn Over and Firm Size on Stock Price, while Debt to Equity Ratio on Stock Price cannot be mediated by Dividend Policy.
Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017 Kristina Apriliani Putri; Elma Muncar Aditya; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.151

Abstract

This study aimed to find out the effect of variables such as profitability, liquidity, and leverage on Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 27 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. This research used multiple linier regression analysis. Partially Profitability (ROE) had a significant positive effect on CSR Disclosure, while Liquidity (Current Ratio) and Leverage (DER) had no effect on CSR Disclosure. The result also showed that simultaneously Profitability (ROE), Liquidity (Current Ratio) and Leverage (DER) had a significant positive effect on CSR Disclosure.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Pegawai pada Kantor Sekretariat Daerah Kabupaten Kayong Utara Rafiansyah Rafiansyah; Monika Puteri
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.152

Abstract

The development and progress of a government agency such as the Office of the Secretariat of the North Kayong Regency area is determined by the Agency in the management’s ability to fulfil the tasks and functions in accordance with the objectives of the organization. For that then the District Secretariat Office of Ketapang in task and function management requires the ability to harness all resources. One element of management or an important resource is human resources. From this fact then the Office of the Secretariat of the Regional District of North Kayong must be able to demonstrate excellence in the face of any changes through good performance. Therefore the Officeof the Secretariat of the North Kayong Regency Areas should pay attention to how keep working to improve his performance. For that then the Office of the Secretariat of the Regional District of North Kayong should first find out what factors can affect the performance of the employee. This research uses research by using descriptive method. Population of 85 employees, samples taken 50% or as much as 43 people Purposive Sampling method with the respondent. Linear regression analysis tool uses multiple. F test can be concluded that the factor rewards, social security, skills, facilities and infrastructure, physical, kepribadiaan, attitude and appreciation in the real effect on performance clerk at the Office of the Secretariat of the North Kayong Regency Area. From the results it can be concluded that the t-test rewards, social security, physical, skills, attitude and appreciation of the real effect on performance. While the factor means/tools and personality partially in this study do not affect real on performance clerk North Kayong Regency Regional Secretariat.
Analisis Pengaruh Rentabilitas, Solvabilitas dan Likuiditas terhadap Nilai Perusahaan Silva Nurhasanah; Ekayana Sangkasari Paranita
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.153

Abstract

This study aims to analyze the effect of profitability ratios, solvency ratios, and liquidity ratios towards firm value of the public companies listed on the Indonesia Stock Exchange in the period 2015-2017. The population is twelve automotive and component subsector companies. Sampling of this study was conducted using purposive sampling technique. Data is in the form of secondary data from each company’s financial statements from the Indonesian Stock Exchange website. The analytical method used is multiple linear regression analysis. The results show that of the ratios that measure the company’s financial performance, only the profitability ratio has a significant positive effect on firm value. The solvency ratio and the liquidity ratio does not significantly influence the firm value. But simultaneously, the three financial ratios show a significant positive effect towards firm value. This research model is quite strong, because all three variables contribute highly in explaining variations in firm value.

Page 18 of 41 | Total Record : 403

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