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PERMANA
Published by Universitas Pancasakti Tegal
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Articles 166 Documents
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PENGARUH COST OF DEBT, LABA, PERSENTASE PERUBAHAN LABA, SHAREHOLDER’S EQUITY DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN TEXTILLE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011-2015 Wati, Kristina; Subroto, Setyowati
PERMANA Vol 7, No 2 (2016): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study was to determine the effect of cost of debt, profit, percentage change in earnings, shareholder's equity and firm size both partially and simultaneously on the disclosure of financial statements at the textille and garment companies listed on the Indonesia Stock Exchange in 2011-2015. This research method uses a quantitative approach. Data Collection Techniques used in this study are documentation methods. while the analysis of the data used is testing classical assumptions, multiple linear regression analysis, significant test individual parameters (statistical test t), simultaneous significance test (statistical test F) and coefficient of determination. Based on the results of the Individual Parameters test (t Test Statistic), it can be concluded that there is no significant effect of the cost of debt on financial statement disclosures. Based on the results of the calculation of the Individual Parameters test (Test Statistic t) it can be concluded that there is a significant effect of earnings on the disclosure of financial statements. Based on the results of the calculation of the Individual Parameters test (Test Statistic t) it can be concluded that there is no significant effect on the percentage of earnings changes to the disclosure of financial statements. Based on the results of the Individual Parameter test (Statistic Test t), it can be concluded that there is no significant influence of shareholder's equity on financial statement disclosures. Based on the results of the Individual Parameters test (t Test Statistic), it can be concluded that there is no significant effect on the size of the company on the disclosure of financial statements. Based on the results of the simultaneous influence test it can be concluded that there is a significant influence between the cost of debt, profit, percentage change in earnings, shareholder's equity and company size simultaneously on the disclosure of financial statements.Keywords: cost of debt, profit, earnings change percentage, shareholder's equity, company size, financial statement disclosure.
PERBANDINGAN KINERJA KEUANGAN PT. BRI DAN PT. BRI SYARIAH TAHUN 2011-2014 Prasetya, Ferry Anggara; C, Niken Wahyu
PERMANA Vol 7, No 2 (2016): Pebruari
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Abstract

Comparison of Financial Performance of PT. BRI and PT. BRI Syariah Year 20112014. The purpose of this study was to determine the difference between the financial performance of PT. BRI with the financial performance of PT. BRI Syariah Year 20112014. Data collection methods used in this study are library study methods and documentation methods. While the data analysis method used is a two different test method on average. Based on the equation there is a significant difference in the financial performance of PT. BRI with the financial performance of PT. BRI Syariah Year 2011-2014 at the capital adequacy ratio is known from the calculation results of SPSS obtained a significance value of 0.043 <0.05. There is a significant difference in the financial performance of PT. BRI with the financial performance of PT. BRI Syariah Year 2011-2014 on return on equity is known from the results. SPSS calculation obtained a significance value of 0,000 <0,05. There is a significant difference in performance finance of PT. BRI with the financial performance of PT. Sharia BRI Year 2011-2014 on Operating Expenses against Operating Income (BOPO) is known from the calculation results of SPSS obtained a significance value of 0,000 < 0.05. There is a significant difference in the financial performance of PT. BRI with the financial performance of PT. BRI Syariah Year 2011-2014 on the Loan to Deposit Ratio (LDR) is known from the results of SPSS calculations obtained a significance value of 0,000 <0,05. There is a difference in the financial performance of conventional banking with the financial performance of Islamic banking on non-performing loans (NPL) known from the results of SPSS calculations obtained a significance value of 0.004 <0.05. Keywords : CAR, ROE, BOPO, LDR, NPL. A
PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP KEBIJAKAN HUTANG (Studi Empiris Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) Prayogi, Dicky Afdi; Susetyo, Budi; Subekti, Mr.
PERMANA Vol 7, No 2 (2016): Pebruari
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Abstract

Influence  of  Asset  Structure,  Profitability,  Corporate Growth  and  Dividend  Policy on  Debt  Policy  of  basic  and  chemical  industry manufacturing companies listed on Indonesia Stock Exchange. This study aims to determine the effect of Asset Structure, Profitability, Corporate Growth and Dividend Policy simultaneously and partially to the Debt Policy of manufacturing companies of the basic and chemical industry sectors listed on the Indonesia Stock Exchange. Data method used in this research is using purposive sampling by using criterion. Where data collection is processed using predetermined criteria. Based on the results of research: Simultaneously the asset structure, profitability, corporate growth and dividend policy together have a significant effect on debt policy. While partially Asset Structure has no effect on Debt Policy. Profitability has  a  negative  and  significant  effect  on  the  Company's  Debt  Policy.  The Company's growth has no effect on the Company's Debt Policy. Dividend Policy has no effect on Company Debt Policy.  Keywords: Debt Policy, Asset Structure, Profitability, Corporate Growth and Dividend Policy
PENGARUH RASIO LANCAR, RASIO HUTANG, RASIO PERPUTARAN ASET TETAP, DAN RASIO PENGEMBALIAN ATAS TOTAL ASET TERHADAP PROBABILITAS KEBANGKRUTAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TEXTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Fitiati, Anna Adi; Murdiati, Sri; Singgih, Ridwan
PERMANA Vol 7, No 2 (2016): Pebruari
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Abstract

The purpose of this study is the effect of current ratio, debt ratio, fixed asset turnover ratio, and the ratio of return on total assets jointly to the probability of bankruptcy in the textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the logistic regression analysis method, Assessing Fit Model (Simultaneous Test), Parameter Estimation and Interpretation, Nagelkerke R Square Analysis. From the results of logistic regression analysis it is known that the significance value of the current ratio variable (CR) is 0.225 which is greater than the value of α of 5% (0.225> 0.05) indicating that the current ratio variable (CR) has no significant effect on probability. The results of logistic regression analysis found that the significance value of the variable debt ratio (DER) is 0.118 which is greater than the value of α of 5% (0.118> 0.05) indicating that the variable debt ratio (DER) has no significant effect on probability. The results of logistic regression analysis found that the significance value of the fixed asset turnover ratio (TATO) variable is 0.256 which is greater than the value of α of 5% (0.256> 0.05) indicating that the fixed asset turnover ratio (TATO) variable does not have a significant effect on probability . The results of logistic regression analysis show that the significance value of the variable ratio of return on total assets (ROA) is equal to 0.003 which is smaller than the value of α of 5% (0.003 <0.05). This shows that the variable ratio of return on total assets (ROA) has a significant effect on probability. The results of the logistic regression analysis revealed the value of Chi-Square by using the Omnibus Test of 21.968 and a significance value of 0,000 <0,05 which means that there is a significant effect of current ratio, debt ratio, fixed asset turnover ratio, and the ratio of return on total assets jointly to the probability of bankruptcy in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange Year 2011-2015. Keywords: Current Ratio, Debt Ratio, Fixed Asset Turnover Ratio, Total Return Ratio Assets, Profitability Bankruptcy
PENGARUH NILAI KURS DAN TINGKAT SUKU BUNGA TERHADAP DANA PIHAK KETIGA PADA BANK DEVISA DI INDONESIA TAHUN 2010-2014 Saputra, Dimas Yan; Gunistiyo, Mr.
PERMANA Vol 8, No 1 (2016): Agustus
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Abstract

The purpose of this study was to 1) to analyze the influence of return on assets (ROA) on stock returns 2) to analyze the influence of return on equity (ROE) to stock return 3) To analyze the effect of the current ratio (CR) on stock returns 4 ) to analyze the effect of the debt to equity ratio (DER) on stock returns and 5) to analyze the influence of return on assets (ROA), return on equity (ROE) current ratio (CR) and a debt to equity ratio (DER) together on stock returns. Data collection method used in this study is documentation. While the data analysis method used is the classic assumption test, multiple regression analysis, partial testing, simultaneous testing and coefficient of determination. Research shows that a significant difference between the return on assets on stock returns. This is evidenced from the results of testing at test obtained significant results. A significant difference between the return on equity on stock returns. This is evidenced from the results of the test results at test obtained significant results. A significant difference between the current ratio on stock returns. This is evidenced from the results of the test results at test obtained significant results. There is no significant relationship between debt to equity ratio on stock returns. This is evidenced from the results of the test results at test obtained significant results. A significant difference between the ROA, ROE, CR and DER to stock return. This is evidenced from the test results obtained F test probability value obtained significant results. From the calculation of unknown value determination coefficient of 0.658 means that return on assets (ROA) and return on equity (ROE) influence or contribute jointly to the stock return is affected by other factors that can not be explained.Keywords: Value Exchange, Interest Rate, the Third Party Funds
PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN JASA SEKTOR PROPERTI, REAL ESTATE DAN KONSTRUKSI BANGUNAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Anastasia, Elza Aldilla; Utami, Yuni
PERMANA Vol 8, No 1 (2016): Agustus
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Abstract

Effect of Profitability, Capital Structure, and Good corporate governance on the Value of Service Companies in the Property, Real Estate and Building Construction of Property and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange in 20112015. Essay. Tegal: Faculty of Economics, Pancasakti University Tegal 2017. The purpose of this study was to determine the effect of profitability, capital structure and good corporate governance on the value of service companies in the property, real estate and building construction sectors property and real estate sub-sectors listed on the Indonesia Stock Exchange in 2011-2015. The hypothesis in this study is that it is assumed that profitability, capital structure and good corporate governance have an effect on the value of service companies in the property, real estate and building construction sectors, property and real estate sub-sectors listed on the Indonesia Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the classic assumption test, multiple regression, simultaneous test, partial test, and coefficient of determination analysis. From the results of the t-test calculation, the value of tcount is 3.663> t table of 1.98 with a significance value of 0.000 <0.05, meaning that there is a positive and significant effect on profitability on firm value. From the results of the t-test calculation, the value of tcount is 0.035 <ttable of 1.98 with a significance value of 0.972> 0.05, which means there is a positive and insignificant effect of the capital structure on firm value. From the results of the t-test calculation, the value of tcount is 1.829 <ttable of 1.98 with a significance value of 0.071> 0.05, which means there is a positive and insignificant effect of good corporate governance on firm value. Based on the results of the F test obtained Fcount of 5.573> Ftable of 2.68 with a significance value of 0.001 <0.05 means that there is a positive and significant effect of profitability, capital structure and good corporate governance on firm value.Keywords: Profitability, Organizational Structure, GCG, Corporate Value.
PENGARUH MODERNISASI SISTEM ADMINNISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei Pada KPP Pratama Tegal) Murdiati, Sri; Setyaningrum, Heni Puji; Dwi, Kuspriatin
PERMANA Vol 8, No 1 (2016): Agustus
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Abstract

This research aims: to determine the effect of modernization of organizational structure, modernization of organizational procedure, modernization of strategy organization, modernaziation of cultural organization simultaneously and partially on tax compliance. Data collection methods used were questionnaires. Population oh this research as many as 101 respondents, while the sample taken in this study amounted to 48 respondents. The data analysis method used is the analysis of multiple linier regresi along with classic assumption test, test hypotheses, as well as the coefficient of determination. The result of this study is the first hypothesis of all independent variables simultaneously affect the significant value of 0.000. The second hypothesis of modernization of organizational structure has no partial effect on the significant value of 0.386. The third hypothesis of modernization of organizational procedures has no partial effect on the significant value of 0.949. The fourth hypothetical modernization of organizational strategy had no partial effect on the significant value of 0.161. The fifth hypothesis of modernization of organizational cultural has a partial effect on the significant value of 0.001. The result of coefficient determination test obtained R2 value equal to 0,423 or 42,3%. It can be interpreted that 42.3% taxpayer compliance in this model is influenced by modernization of organizational structure, modernization of organizational procedures, modernization of strategy organization and modernization of cultural organization. While the rest of 57.7% influenced by other factors outside the model of this study.Keywords: Modernizational of Organizational Structure, Modernization of Organizational Procedure, Modernation of Strategy Organization, Modernization of Cultural organization, Compliance Taxpayers.
PENGARUH OPINI AUDIT, SOLVABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Kasus pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia) Kurniati, Afifah; Tabrani, Mr.; R, Dien Noviany
PERMANA Vol 9, No 1 (2017): Agustus
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Abstract

His research was conducted to examine the effect of audit opinion, solvency and institutional ownership both partially and simultaneously on the timeliness of submission of financial reports to basic industrial and chemical companies listed on the Indonesia Stock Exchange during the 2014-2016 period. The research method in this study uses quantitative methods. The sampling technique in this study used a Pusposive sample and produced 38 companies. The analysis used in the study used logistic regression because the dependent variable in this study used dummy.The results of this study indicate that audit opinions and solvency partially do not affect timeliness. Meanwhile, institutional ownership partially affects the timeliness. Simultaneously, audit opinion, solvency and institutional ownership variables influence the timeliness of financial statement submission.  Keywords: Timeliness, audit opinion, solvency (slovability), institutional ownership
ANALISIS PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT DALAM PENGURUSAN KARTU TANDA PENDUDUK ELEKTRONIK (KTP-EL) DI KECAMATAN RANDUDONGKAL KABUPATEN PEMALANG Solekhah, Nur; Herwinarni, Yuniarti; Dhani, Bilal Ahmad
PERMANA Vol 8, No 2 (2017): Pebruari
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Abstract

The purpose of this study is (1) To analyze the effect of product quality on community satisfaction users of Electronic Identity Cards (KTP-el) (2) To analyze the effect of service quality on community satisfaction users of Electronic Identity Cards (KTP-el). 3) to determine the effect of product quality and service quality together on community satisfaction using Electronic Identity Card (KTP-el) in Randudongkal District, Pemalang Regency. The hypothesis in this study is 1) it is assumed that there is an influence of product quality on community satisfaction using Electronic Identity Card (KTP-el) in Randudongkal District, Pemalang Regency. 2) Allegedly there is an influence of the quality of service on community satisfaction using Electronic Identity Cards (KTP-el) in Randudongkal District, Pemalang Regency. 3) Allegedly there is an influence of product quality and service quality together on community satisfaction using Electronic Identity Card (KTP-el) in Randudongkal District, Pemalang Regency. Data Collection Techniques used in this study were questionnaire, interview, documentation and literature study methods. While the data analysis in this study is rank spearman correlation analysis, multiple correlation analysis and coefficient of determination analysis. The conclusion of this study is 1) There is a strong, positive and significant influence on product quality on community satisfaction. This is evidenced by the results of the Spearman rank correlation analysis of 0.650. The effect of product quality with community satisfaction is positive, meaning that if product quality increases, community satisfaction will increase. Conversely, if product quality decreases, community satisfaction will decrease. From the test of the significance of the Spearman rank correlation obtained a sig value of 0,000 <0,05 which means that there is a significant effect between the quality of service and community satisfaction. 2) There is a strong, positive and significant influence on the quality of service on community satisfaction. This is evidenced by the results of the Spearman rank correlation analysis of 0.621. The influence of service quality with community satisfaction is positive, meaning that if public perceptions about service quality increase, community satisfaction will increase. Conversely, if the public perception of service quality decreases, community satisfaction will decline. From the test of the significance of Spearman rank correlation, the quality of service with community satisfaction obtained a sig value of 0.000 <0.05, which means that there is a significant effect between the quality of service and community satisfaction. 3) There is a strong, positive and significant influence on product quality and service quality together on community satisfaction. This is evidenced by the results of multiple correlation analysis of 0.791. From the test of the significance of multiple correlation obtained sig value 0,000 <0,05 which means that there is a significant effect between the quality of service and community satisfaction.  Keywords: Product Quality, Service Quality and Community Satisfaction
ANALISIS KINERJA KEUANGAN DAN MANAJEMEN RISIKO TERHADAP RETURN SAHAM PADA PERUSAHAAN PERDAGANGAN, JASA DAN INVESTASI YANG LISTING DI BEI TAHUN 2012-2016 Kusmeri, Mr.; Wastiko, Jaka
PERMANA Vol 8, No 2 (2017): Pebruari
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Abstract

Financial Performance Analysis and Risk Management Against Stock Returns on Trading, Service and Investment Companies Listed on the Indonesia Stock Exchange for 2012-2016. Essay. Tegal: Faculty of Economics, Pancasakti University Tegal. 2017. The problem in this study is whether there is an influence of liquidity ratios, leverage, activity, profitability and risk management both individually and jointly on stock returns in trading, service and investment companies that are listed on the IDX in 2012-2016. The purpose of this study is to analyze the effect of liquidity ratios, leverage, activity, profitability and risk management both individually together on stock returns in trading, service and investment companies that are listed on the IDX in 2012-2016. This research hypothesis is thought to have an influence on liquidity, leverage, activity, profitability and risk management ratio both individually and jointly on stock returns in trading, service and investment companies that are listed on the Indonesia Stock Exchange for 2012-2016. The data collection method used in this study is documentation. While the data analysis method used is descriptive analysis, classic assumption test, simple regression analysis, simple linear regression significance test, multiple regression analysis, significance test of multiple linear regression and coefficient of determination. From the results of the study, it can be seen that there is a positive and significant effect of partial liquidity ratios on stock returns. From the results of the study it can be seen that there is a positive and significant effect of the leverage ratio partially on stock returns. From the results of the study it can be seen that there is a positive and significant effect of the activity ratio partially on stock returns. From the results of the study, it can be seen that there is a positive and insignificant influence on the profitability ratio partially towards stock returns. From the results of the study, it can be seen that there is a negative and insignificant effect of partial risk management on stock returns. From the results of the study it can be seen that there is a positive and significant effect of liquidity, leverage, activity, profitability and risk management ratio together towards stock returns.  Keywords:  Liquidity Ratio, Leverage Ratio, Asset Ratio, Profitability Ratio, Risk Management, Stock Return

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