Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PENGARUH BOOK TAX DIFFERENCE, ARUS KAS, TINGKAT HUTANG DAN KINERJA PERUSAHAAN TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur Yang terdaftar di BEI Tahun 2011-2016)
No full textThis research was aimed to examine and find out empirical evidence of the influence of book tax difference on earning persistence, to know whether cash flow has a positive effecton earning persistence, to know whether the debt level has a positive effect on earnings persistence,to find out whether the company’s performance has a positive effect on earning persistence. The character of this research by using quantitative research. Quantitative research is the data measured in a numerical scale (number). The population that will be observed in this research is a manufacturing company listed on the Indonesia Stock Exchange in 2011-2016. Data was collected through the financial statement an annual reports of companies. The number of samples in this research has total number 60 samples. the data was collected using purposive sampling method. The analysis of this research was panel regression analysis.The method of anlysis of study using software named SPSS 16. The result showed that 1) Permanent Difference has no effect on Earning Persistence. 2)Temporary differences have no effect on Earning Persistence. 3) Cash Flow Operation has a positive effect on Earning Persistence. 4) Debt level has a positive effect on Earning Persistence.5) Company performance has no effect on Earning Persistence.
Keywords : Book tax Difference,Permanent Difference, Book Tax Difference, Cash Flow, Debt Level, Profitability,Earning PersistenceThis research was aimed to examine and find out empirical evidence of the influence of book tax difference on earning persistence, to know whether cash flow has a positive effecton earning persistence, to know whether the debt level has a positive effect on earnings persistence,to find out whether the company’s performance has a positive effect on earning persistence. The character of this research by using quantitative research. Quantitative research is the data measured in a numerical scale (number). The population that will be observed in this research is a manufacturing company listed on the Indonesia Stock Exchange in 2011-2016. Data was collected through the financial statement an annual reports of companies. The number of samples in this research has total number 60 samples. the data was collected using purposive sampling method. The analysis of this research was panel regression analysis.The method of anlysis of study using software named SPSS 16. The result showed that 1) Permanent Difference has no effect on Earning Persistence. 2)Temporary differences have no effect on Earning Persistence. 3) Cash Flow Operation has a positive effect on Earning Persistence. 4) Debt level has a positive effect on Earning Persistence.5) Company performance has no effect on Earning Persistence.
Keywords : Book tax Difference,Permanent Difference, Book Tax Difference, Cash Flow, Debt Level, Profitability,Earning Persistenc
PENGARUH KEPEMILIKAN MANAJERIAL UKURAN PERUSAHAAN, LEVERAGE, DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI
Get PDFOne of the principle in create a financial report is the accounting conservatism principle. Conservatism is said to more anticipating the loss than gain. This study aims to determine how the effect of managerial ownership, firm size, leverage, and growth opportunities to accounting conservatism.
The data used in this study is secondary data from 10 manufacturing company sub sector consume listed on the Indonesia Stock Exchange for the period 2012-2017. Samples were selected using purposive sampling method. Technique of analyzing data used is the test multiple linear regression analysis with SPSS version 16.
The result showed that simultaneous managerial ownership, firm size, leverage, and growth opportunities together have influence on accounting conservatism. Partially, firm size, leverage, and growth opportunities have influence on accounting conservatism, while managerial ownership has no influence on accounting conservatism.
Keywords: Conservatism Accounting, Managerial Ownership, Firm Size, Leverage, Growth OpportunitiesOne of the principle in create a financial report is the accounting conservatism principle. Conservatism is said to more anticipating the loss than gain. This study aims to determine how the effect of managerial ownership, firm size, leverage, and growth opportunities to accounting conservatism.
The data used in this study is secondary data from 10 manufacturing company sub sector consume listed on the Indonesia Stock Exchange for the period 2012-2017. Samples were selected using purposive sampling method. Technique of analyzing data used is the test multiple linear regression analysis with SPSS version 16.
The result showed that simultaneous managerial ownership, firm size, leverage, and growth opportunities together have influence on accounting conservatism. Partially, firm size, leverage, and growth opportunities have influence on accounting conservatism, while managerial ownership has no influence on accounting conservatism.
Keywords: Conservatism Accounting, Managerial Ownership, Firm Size, Leverage, Growth Opportunitie
PENGARUH TAX PLANNING, UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA
Get PDFThis study aims to determine the effect of tax planning, firm size, and corporate social responsibility (CSR) to earnings management. This research is causality. Population in this research is manufacturing company of food and beverage subsector that listed in BEI during period of 2012 until 2016. The sample in this study was determined based on purposive sampling which resulted 8 samples of company. The type of data used is secondary data obtained from www.idx.co.id. Data analysis technique used is multiple linear regression analysis.
The result of multiple regression test shows that the tax planning, company size, and corporate social responsibility (CSR) simultaneously affect the earnings management and the three independent variables influence 62.5% to the dependent variable while the rest is influenced by other factors outside the research variables.
Partially, tax planning has no effect on earnings management with t count smaller than t table that is equal to 1.449 <1.68830 and significance value 0.156> 0.05, firm size negatively affect earnings management with t count equal to -7.853 and significance level 0.000, and corporate social responsibility (CSR) have a positive effect on earnings management with t arithmetic of 2.784> t table of 1.68830 with significance 0.008 <0.05.
Keywords: tax planning, company size, corporate social responsibility (CSR), earnings managementThis study aims to determine the effect of tax planning, firm size, and corporate social responsibility (CSR) to earnings management. This research is causality. Population in this research is manufacturing company of food and beverage subsector that listed in BEI during period of 2012 until 2016. The sample in this study was determined based on purposive sampling which resulted 8 samples of company. The type of data used is secondary data obtained from www.idx.co.id. Data analysis technique used is multiple linear regression analysis.
The result of multiple regression test shows that the tax planning, company size, and corporate social responsibility (CSR) simultaneously affect the earnings management and the three independent variables influence 62.5% to the dependent variable while the rest is influenced by other factors outside the research variables.
Partially, tax planning has no effect on earnings management with t count smaller than t table that is equal to 1.449 <1.68830 and significance value 0.156> 0.05, firm size negatively affect earnings management with t count equal to -7.853 and significance level 0.000, and corporate social responsibility (CSR) have a positive effect on earnings management with t arithmetic of 2.784> t table of 1.68830 with significance 0.008 <0.05.
Keywords: tax planning, company size, corporate social responsibility (CSR), earnings managemen
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Manajerial, Kepemilikan Institusional dan Kepemilikan Asing terhadap Pengungkapan Modal Intelektual
No full textAbstrak
Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, kepemilikan manajerial, kepemilikan institusional, dan kepemilikan asing terhadap pengungkapan modal intelektual. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Penelitian ini menggunakan teknik purposive sampling dalam pengambilan sampel dan diperoleh 108 unit analisis yang menjadi objek pengamatan. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi berganda dengan pemenuhan uji asumsi klasik.. Hasil penelitian menunjukkan bahwa profitabilitas, leverage, ukuran perusahaan dan kepemilikan asing berpengaruh positif terhadap pengungkapan modal intelektual. Sedangkan kepemilikan manajerial dan kepemilikan asing tidak berpengaruh terhadap pengungkapan modal intelektual. Adapun secara simultan profitabilitas, leverage, ukuran perusahaan, kepemilikan manajerial, kepemilikan institusional dan kepemilikan asing berpengaruh positif terhadap pengungkapan modal intelektual. Simpulan dari penelitian ini adalah profitabilitas, leverage, ukuran perusahaan dan kepemilikan asing terbukti mampu meningkatkan pengungkapan modal intelektual.
Abstract
The purpose of this study is to analyze the effect of profitability, leverage, company size, managerial ownership, institutional ownership, and foreign ownership on the intellectual capital disclosure. The population of this study are banking company which is listed in Indonesia Stock Exchange in 2014-2016. This study using purposive sampling method in sampling and the writer obtaines 108 units of analysis which is becoming the object of the observation. Data collection techniques in this study using dokumentation techniques. The analytical tool used descriptive statistical analysis and statistics of multiple regression with the complying classical assumption test. The results of this study shows that the profitability, leverage, firm size and foreign ownership has positive effect on intellectual capital disclosure. While the managerial ownership and foreign ownership has no effect on intellectual capital disclosure. Simultaneously profitability, leverage, firm size, managerial ownership, institutional ownership and foreign ownership have a positive effect on intellectual capital disclosure. The conclusions of this research are profitability, leverage, firm size and foreign ownership proved able to increase intellectual capital disclosure
Pengaruh Innovation dan Service Quality terhadap Customer Satisfaction melalui Customer Trust
No full textThis research is conducted to know the influence of innovation and service quality to customer satisfaction through customer trust at Pamella Supermarket Yogyakarta. Research location in Yogyakarta. The population of this study are customers living in Yogyakarta. The sample of 100 respondents taken using accidental sampling technique of data collection method using questioner. Data analysis used is descriptive analysis, multiple regression analysis and path analysis. The results of this study indicate that innovation has significant effect on customer trust; service quality has significant effect on online repurchase intention; and customer trust have a significant effect on customer satisfactio
ANALISIS GAYA KEPEMIMPINANAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN UNIT PELAYANAN TEKNIS PERPUSTAKAAN UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA
No full textABSTRACT
By: Sudarwanto
This study aims to determine the effect of (1) Leadership Style on Employee Performance, (2) Work Motivation on Employee Performance, (3) jointly Leadership Style and Work Motivation, towards Employee Performance of Sarjanawiyata Tamansiswa University Library Technical Service Unit in Yogyakarta.
Based on the relationship between variables in the object under study, this research is causal or called a causal relationship. The population is the whole of the research subjects, namely 30 employees of Sarjanawiyata Tamansiswa University Library Technical Services Unit in Yogyakarta, because the total number of employees of the Sarjanawiyata Tamansiswa University Library Technical Services Unit is 30 people and the samples of all employees are taken as samples. The data collection method is in the form of a questionnaire. While the data analysis technique uses multiple regression analysis which is supported by hypothesis testing (T) and F test. Classic assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test.
The results of the data analysis test with a significant 0.05 showed that the leadership style had no significant positive effect on employee performance, work motivation had a significant positive effect on employee performance. There is a simultaneous influence on leadership style variables and work motivation to prove that employee performance has a positive influence.
Keywords: Leadership Style (X1), Work Motivation (X2 and Employee Performance (Y)
ABSTRACT
By: Sudarwanto
This study aims to determine the effect of (1) Leadership Style on Employee Performance, (2) Work Motivation on Employee Performance, (3) jointly Leadership Style and Work Motivation, towards Employee Performance of Sarjanawiyata Tamansiswa University Library Technical Service Unit in Yogyakarta.
Based on the relationship between variables in the object under study, this research is causal or called a causal relationship. The population is the whole of the research subjects, namely 30 employees of Sarjanawiyata Tamansiswa University Library Technical Services Unit in Yogyakarta, because the total number of employees of the Sarjanawiyata Tamansiswa University Library Technical Services Unit is 30 people and the samples of all employees are taken as samples. The data collection method is in the form of a questionnaire. While the data analysis technique uses multiple regression analysis which is supported by hypothesis testing (T) and F test. Classic assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test.
The results of the data analysis test with a significant 0.05 showed that the leadership style had no significant positive effect on employee performance, work motivation had a significant positive effect on employee performance. There is a simultaneous influence on leadership style variables and work motivation to prove that employee performance has a positive influence.
Keywords: Leadership Style (X1), Work Motivation (X2 and Employee Performance (Y)
 
pengaruh pelatiha, lingkungan kerja dan kepuasan kerja terhadap komitmen organisasi karyawan galeri smartfren timoho kota yogyakarta
Get PDFThe purpose of this study was to analyze the influence training on organizational commitment, influence work environment on organizational commitment, influence work satisfaction onorganizational commitment , and influence training, work environment and work satisfaction onorganizational commitment Gallery Smartfren Timoho Yogyakarta City.
The population of this study is all employees at Gallery Smartfren Timoho Yogyakarta City. The sampels is about 45 employees. Data collection using a questionnaire, while data analysis techniques using multiple regression analysis by the F-test and T-test, and the classical assumption test of multicollinearity test, normality test, and heteroscedasticity.
The results influence training have significant effect on Organizational Commitment, work environment have significant effect on Organizational Commitment, work satisfaction have significant effect on Organizational Commitment, and training, work environment, and work satisfaction has significant effect on organizational commitment employees at Gallery Smartfren Timoho Yogyakarta City.
The results with level of significant 5% or 0,05 showed labor training haven significant effect on organizational commitment (0,016 < 0,05), work environment have significant effect on organizational commitment (0,012 < 0,05), work satisfaction have significant effect on organizational commitment (0,015 < 0,05) and labor training, work environment and work satisfaction has significant effect on organizational commitmen Gallery Smartfren Timoho Yogyakarta City. 
PENGARUH PENGEMBANGAN KARIR TERHADAP KEPUASAN KERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL PADA INTERVENING CV. RUMAH WARNA YOGYAKARTA
Get PDFThe purpose of this study is to describe the development of career influence on employee job satisfaction in CV. Rumah Warna Yogyakarta, work motivation as intervening variable has an effect on career development towards job satisfaction in CV. Rumah Warna Yogyakarta. This type of research is quantitative research. The population is 85 employees CV. Rumah Warna Yogyakarta. The samples counted 85 respondents and used the saturated sampling technique. Methods of data collection were conducted with questionnaire media, while data analysis techniques used simple linear regression analysis and multiple linear regression analysis. The results showed that career development has an effect on employee job satisfaction in CV. Rumah Warna Yogyakarta β 0.621, work motivation as intervening variable affect career development towards job satisfaction in CV. Rumah Warna Yogyakarta β 0.651.The purpose of this study is to describe the development of career influence on employee job satisfaction in CV. Rumah Warna Yogyakarta, work motivation as intervening variable has an effect on career development towards job satisfaction in CV. Rumah Warna Yogyakarta. This type of research is quantitative research. The population is 85 employees CV. Rumah Warna Yogyakarta. The samples counted 85 respondents and used the saturated sampling technique. Methods of data collection were conducted with questionnaire media, while data analysis techniques used simple linear regression analysis and multiple linear regression analysis. The results showed that career development has an effect on employee job satisfaction in CV. Rumah Warna Yogyakarta β 0.621, work motivation as intervening variable affect career development towards job satisfaction in CV. Rumah Warna Yogyakarta β 0.651
Pengaruh Praktek Mengelola Keuangan Terhadap Capaian Finansial Pedagang Batik Dan Souvenir Di Pasar Beringharjo Yogyakarta
Get PDFThis study aims to investigate financial management practice and financial Experience of Small Business Enterprise (SME) in Beringharjo Market in Yogyakarta. This study uses primary data and random sampling. This Study uses questionairre with likert scale. This study collects data to respondent in Beringharjo Market of Yogyakarta Special Region. The result of this study show that financial management practice can increase financial experience signicantly. This study can be used to campaign financial management practice to small busniess entreprise (SME), to develop small business entreprise (SME), to make decision in business especially small business entreprise (SME).
Keyword : Financial management practice, financial experience, Beringharjo Marke
PENGARUH FINANCIAL TECHNOLOGY TERHADAP KEPUASAN KEUANGAN (Studi kasus pada Pedagang Di Pasar Beringharjo Yogyakarta)
Get PDFAbstractThis study aims to investigate the influence of financial technology to financial satisfaction ofSmall Business Enterprise (SME) in Beringharjo Market in Yogyakarta. This study usesprimary data and random sampling. This Study uses questionairre with likert scale. Thisstudy collects data to respondent in Beringharjo Market of Yogyakarta Special Region. Theresults of the study are the F test showing that financial performance can mediate the effect of usingfinancial technology on financial satisfaction. Financial technology can improve the financialperformance of small businesses and financial achievements can increase the financial satisfaction ofsmall businesses in Beringharjo market. Thus, financial performance can mediate the influence ofFinancial Technology on financial satisfaction. The criteria for the role of mediation in financialperformance are fully mediated, meaning that financial performance partial mediated the relationshipbetween financial technology and financial satisfaction. This study can be used to campaignfianncial technology to small busniess entreprise (SME), to develop small business entreprise(SME), to make decision in business especially small business entreprise (SME).Keyword :Financial Technology, financial satisfaction, Beringharjo Marke