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Potensio
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
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Articles 117 Documents
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PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN AGENCY COST SEBAGAI INTERVENING VARIABLE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Aprilianti, Triyana; Hidayat, Riskin
potensio Vol 24, No 02 (2016): Volume 24 Nomor 2 Januari 2016
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Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur modal dan ukuran perusahaan terhadap kinerja perusahaan dengan agency cost sebagai intervening variable pada perusahaan manufaktur studi di Bursa Efek Indonesia. Populasi penelitian ini pada perusahaan manufaktur tahun 2010 sampai dengan 2012. Penentuan sampel penelitian ini menggunakan purposive sampling yaitu tehnik pengumpulan sampel berdasarkan kriteria tertentu dan pengujian hipotesis penelitian ini menggunakan teknik analisis jalur atau path analysis. Hasil penelitian ini menunjukkan bahwa struktur modal berpengaruh positif signifikan terhadap agency cost, ukuran perusahaan berpengaruh negatif signifikan terhadap agency cost, struktur modal berpengaruh positif signifikan terhadap kinerja perusahaan, ukuran berpengaruh negatif terhadap kinerja perusahaan, agency cost berpengaruh negatif terhadap kinerja perusahaan, struktur modal dan ukuran perusahaan berpengaruh negatif terhadap kinerja perusahaan melalui agency cost sebagai intervening variable.Kata kunci: struktur modal, ukuran perusahaan, agency cost, kinerja perusahaan.
ANALISIS KEPEMIMPINAN KUALITAS PADA PENDIDIKAN TINGGI Mudzakir, Mudzakir
potensio Vol 17, No 01 (2012): Volume 17 Nomor 1 Juli 2012
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Abstract

Leadership quality in higher education is a leader who has a qualification that is able to perform both quality management and quality as a measure of success. In his leadership must be able to perform all the functions of leadership. Leaders who implement TQM programs in higher education should be able to create a quality culture that encourages all members to satisfy the customers. Benchmarking is the best practice for quality improvement in higher education. The success in the application of benchmarking depends of the ability of higher education organization leaders. Quality leadership depends on its ability to adopt the five stages and strategies. basic instruments of quality improvement using the theory of The Basic Quality Improvement Tools which includes ten instruments/Keywords: Leadership Quality, TQM, Benchmarking
ALTERNATIF PEMBINAAN PEDAGANG KAKILIMA STUDI KASUS JALAN PROTOKOL DI KOTAMADIA YOGYAKARTA Mudzakir, Mudzakir
potensio Vol 9, No 01 (2008): Volume 09 Nomor 1 Juli 2008
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Abstract

Kota sebagai pusat pertumbuhan ekonomi menjadi faktorpenarik terjadinya arus urbanisasi. Pertumbuhan pendudukalamiah dan pesatnya arus urbanisasi tidak diimbangidengan pertumbuhan lapangan kerja, maka pencari kerja larike sektor informal dan diantaranya memilih menjadipedagang kaki lima. Kehadiran sektor informal dianggapmengganggu, namun kenyataannya dapat memberikankontribusi bagi pembangunan. Karena itu, diperlukanperhatian, bantuan, dan pembinaan dari berbagai pihak agardapat melakukan pembinaan. Tujuan penelitian ini adalahuntuk menguji: 1) perbedaan pengembangan usahaberdasarkan perbedaan tingkat pendidikan, dan 2) perbedaantingkat kedisiplinan di dalam mematuhi peraturan berdasarkanperbedaan tingkat pendidikan pedagang kaki lima. Hasilpenelitian menunjukkan bahwa: 1) ada perbedaan yangsignifikan tentang upaya pengembangan usaha didasarkanpada perbedaan tingkat pendidikan, dan 2) ada perbedaanyang signifikan tentang tingkat kedisiplinan merekadidasarkan pada perbedaan tingkat pendidikan.Kata Kunci : Pedagang Kakilima, Kotamadia Yogyakarta
PENGARUH KARAKTERISTIK INDIVIDU, KARAKTERISTIK PEKERJAAN, DAN KARAKTERISTIK SITUASI KERJA TERHADAP TINGKAT KEPUASAN KERJA KARYAWAN Dewi, Dian Ayu Liana
potensio Vol 17, No 01 (2012): Volume 17 Nomor 1 Juli 2012
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Abstract

The research aims to test the effect of individual characteristic, job characteristic, and job ofsituation characteristic to level of job satisfaction official employee. This study uses the entirepopulation of the official employee CV. Karya Pemuda Semarang obtained 104 people. Thedata analysis technique used is linear regression. Results of research refer that the individualcharacteristic, job characteristic, and job of situation characteristic have an influence positive tolevel of job satisfaction official employee.Keyword: Individual characteristic, Job characteristic, and Job of situation characteristic,Level of job satisfaction official employee.
Daya Saing Kultural dan Pemenuhan Kebutuhan Pasar Tenaga Kerja Berdasar Siklus Waktu Dengan Supply Chain Damayanti, Damayanti
potensio Vol 8, No 02 (2008): Volume 8 Nomor 2 Januari 2008
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Abstract

Supply chain really necessary for organization to pass on valueadded to consumer via optimalisasi time, allocating, and productamount flow fast one and on the nose. With supply chain, culturalcompetitiveness is engaged based order accomplishment cycletime, which is durasi time to pass on customer requisition to goodsor service product, in this case is accomplish to see dammed hellfirst firm will grad of college. With supply chain, culturalcompetitiveness that covers: entrepreneurship, innovativeness, andlearning, can to order fulfillment labor market based on cycle time;and is the cultural competitiveness negatively related to orderfulfillment labor market based on cycle time.Keyword : supply chain, cultural competitiveness, fulfillment labormarket based on cycle time
TEORI KONTINGENSI, SISTEM PENGENDALIAN MANAJEMEN DAN KELUARAN PERUSAHAAN: HASIL YANG LALU DAN ARAH MASA DEPAN Istanti, Sri Layla Wahyu
potensio Vol 18, No 02 (2013): Volume 18 Nomor 2 Januari 2013
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Abstract

Contingency theory arose in response to a universal approach which states that the optimal control design was acceptable to all regulatory and company. System contingency form an unbroken circle of implications and affect each other. Contingency factor is determined by the manager's decision, and the factors - other factors determined in accordance with the external conditions. Organizations choose Diman market there is competition and strategy is done. One of the difficulties in studying Management Control Systems is the presence of ambiguity and contradictions in defining the control system. In addition, this type of control used by the corporate structure, corporate culture, and human resources, both include hiring, training, and personnel reduction policies. Keywords: contingency theory, control systems. 
Analisis Kualitas Pelayanan dan Persepsi Harga Terhadap Kepuasan Pelanggan Studi Pada PDAM Kabupaten Cirebon Yudianto, Agus; Hidayat, Riskin
potensio Vol 11, No 01 (2009): Volume 11 Nomor 1 Juli 2009
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Abstract

This research is a case study on PDAM Cirebon regency.This study aims to examine the impact of service qualityand price perceptions to customer satisfaction. The samplingtechnique in this study using convenience sampling andobtained a sample of 135 respondents. To measure the statementitems used in this study the Likert scale, with a scale of1-5. Item statement of the variable service quality is 22 items,price perception is 14 items, and customer satisfaction is 8items. Results of validity test using factor analysis showedthat all indicators have a loading factor greater than 0.40 andonly loading on one factor. Results of reliability test showedthat each construct has a Cronbach’s alpha values that canbe received that is above 0.60 as the minimum criteria to beacceptable. Results of hypothesis test indicate that hypothesis1 and 2 supported, which means that the service qualityand price perception has positive influence on customer satisfaction,with their respective significance at 1% and 5%.Keyword: Service quality, Price perception, Customer satisfaction
Aris Saiful Najab, Anik Nurhidayati- PENGARUH REPUTASI……86 PENGARUH REPUTASI AUDITOR, LIKUIDITAS, UMUR PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN EARNING PER SHARE TERHADAP INITIAL RETURN (Studi Kasus Pada Perusahaan Initial Public Offering Di Bursa Efek Indonesia) Najab, Aris Saiful; Nurhidayati, Anik
potensio Vol 24, No 02 (2016): Volume 24 Nomor 2 Januari 2016
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Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh Reputasi Auditor, Likuiditas, Umur Perusahaan, Profitabilitas, Financial Leverage, dan Earning Per Share terhadap Initial Return. Sampel penelitian ini menggunakan data perusahaan yang melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia (BEI) selama periode tahun 2008-2012 dan diperoleh sebanyak 32 sampel perusahaan. Pengambilan sampel menggunakan metode purposive sampling dan teknik analisis data menggunakan regresi linier berganda.Hasil penelitian menunjukkan bahwa variabel Reputasi Auditor dan Likuiditas berpengaruh positif signifikan terhadap Initial Return. Umur Perusahaan berpengaruh negatif terhadap Initial Return. Profitabilitas berpengaruh positif tidak signifikan terhadap Initial Return, Financial Leverage, dan Earning Per Share tidak berpengaruh terhadap Initial Return.Kata kunci: Initial Return, Reputasi Auditor, Likuiditas, Umur Perusahaan, Profitabilitas, Financial Leverage,dan Earning Per Share.
PENGARUH KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ 45 Istanti, Sri Layla Wahyu
potensio Vol 19, No 01 (2013): Volume 19 Nomor 1 Juli 2013
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Abstract

This study examines the effect of dividend policy on stock prices on companies LQ 45 in 2004-2008. Selection of LQ 45 firms as stocks of companies included LQ 45 is a liquid stock and include top ranking of a number of outstanding shares in the Indonesian Stock Exchange. This study uses a simple regression analysis techniques. The results showed that the positive effect of dividend policy on stock prices, but the effect is very small. The conclusion of this study is the dividend policy is not the only factor affecting stock prices, but there are other factors that influence, namely macro and micro economic factors. Keywords: dividend policy, stock price
INDIKASI TERJADINYA MANAJEMEN LABA DI SEKITAR AKTIVITAS PENERBITAN RIGHT ISSUE Diyah, Diyah
potensio Vol 20, No 02 (2014): Volume 20 Nomor 02 Januari 2014
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Abstract

This research aimed to examine the accrual-based and real activity earnings management around the activity of issuing rights issue, and the differences in the amount of earnings management by the company between the period before and after the issuance of rights issue. In this research, accrual-based earnings management measured by discretionary accruals using the Modified Jones Model. While the real earnings management is measured by three variables of real activity, which is through the cash flow operations, production costs and discretionary costs. The results of this research showed that the company issuing right issue did accrual-based and real earnings management with overproduction and discretionary cost reduction techniques around the issuance of right issue activity. In addition, this study show that the amount of earnings management in the period before and after the issuance of right issue have differences. Accrual earnings management after the issuance of right issue was larger than the previous period and abnormal discretionary costs prior to the issuance of right issue was lower than that after issuance.Keywords: Earnings Management, Accrual-Based Earnings Management, Real Earnings Management, Right Issue

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