Journal Lembaga Penelitian Universitas Langlangbuana
Not a member yet
927 research outputs found
Sort by
PENGARUH KONFLIK PERAN DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR INTERNAL
No full textHasil penelitian ini menunjukan bahwa ada pengaruh yang signifikan dari konflik peran dan ketidakjelasan peran terhadap kinerja auditor internal pada PSTNT Batan di kota Bandung . Dalam menjalankan tugas dan fungsinya auditor internal selalu dihadapkan pada konflik-konflik. Hal tersebut dikarenakan para auditor internal adalah pegawai yang sehingga tidak menutup kemungkinan bahwa auditee yang mereka periksa adalah sejawat mereka sendiri. Konflik peran dan ketidakjelasan peran yang dialami oleh auditor internal dapat menyebabkan adanya tekanan-tekanan yang pada akhirnya akan berpengaruh negatif terhadap kinerja auditor dalam menyelesaikan pekerjaannya. Metode yang digunakan dalam penelitian ini adalah metode survei dan teknik pengumpulan data dilakukan menyebarkan kuesioner. Analisis data dalam penelitian ini menggunakan beberapa analisis regresi linier dengan menggunakan software SPSS.
Kata kunci: ,
APENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET
No full textPemilihan sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling dengan jumlah populasi 13 perusahaan dan sampel 11 perusahaan. Teknik analisis menggunakan analisis regresi data panel. Hasil penelitian ini menunjukan adanya pengaruh yang signifikan secara simultan antara CR, DER dan TATO terhadap ROA. Dan secara parsial, TATO berpengaruh signifikan terhadap ROA, sedangkan CR dan DER tidak memiliki pengaruh terhadap ROA.
 
PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN
No full textProfitabilitas merupakan salah satu informasi yang penting bagi para investor dimana mereka dapat menganalisis perkembangan pemerolehan keuntungan perusahaan. Setiap perusahaan akan mengharapkan profitabilitas yang tinggi setiap tahunnya. Semakin tinggi profit perusahaan, maka akan memberikan sinyal positif bagi para investor bahwa mereka juga mendapatkan keuntungan dari investasinya. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar pada BEI pada tahun 2015-2017. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Dari metode tersebut diperoleh 54 sampel. Model analisis yang digunakan adalah analisis regresi data panel dengan menggunakan Software Eviews 9.0 dengan melakukan beberapa tahap pengujian. Hasil penelitian menunjukkan bahwa kinerja lingkungan dan pengungkapan lingkungan berpengaruh secara simultan terhadap profitabilitas. Kemudian pengungkapan lingkungan berpengaruh terhadap profitabilitas, sedangkan kinerja lingkungan tidak berpengaruh terhadap profitabilitas.
Hasil penelitian ini diharapkan dapat digunakan bagi perusahaan untuk memperhatikan pengungkapan lingkungan di masa yang akan datang agar profitabilitas perusahaan terjaga
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016
No full textABSTRAK : Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan, ukuran perusahaan, dan CSR terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di BEI tahun 2016. Struktur kepemilikan diukur melalui struktur kepemilikan manajerial dan institusional, ukuran perusahaan diukur dengan ln asset, dan CSR diukur dengan CSDI. Untuk variabel dependen yaitu kinerja keuangan, diukur melalui ROA (return on asset). Teknik sampling yang digunakan adalah purposive sampling. Jumlah akhir sampel sebanyak 110 perusahaan dari 144 perusahaan manufaktur yang terdaftar di BEI periode 2016. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) struktur kepemilikan berpengaruh positif terhadap kinerja keuangan perusahaan, (2) ukuran perusahaan berpengaruh positif terhadap kinerja keuangan perusahaan, (3) CSR berpengaruh positif terhadap kinerja keuangan perusahaan, (4) struktur kepemilikan, ukuran perusahaan, dan CSR secara simultan berpengaruh positif terhadap kinerja keuangan perusahaan.
Kata kunci: struktur kepemilikan, ukuran perusahaan, CSR, kinerja keuangan
ABSTRACT : This research aims to examine the effect of ownership structure, size of company and CSR to financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2016. The ownership structure is measured through managerial and institutional ownership structures, company size measured by assets, and CSR is measured by CSDI. For the dependent variable such as financial performance, is measured through ROA (return on asset). The purposive sampling technique are used in this research. The final number of samples is 110 companies from the total of 144 manufacturing companies listed on the Indonesia Stock Exchange in 2016. The method of analysis is using multiple regression analysis. The result of the research shows that (1) ownership structure have positive effect to company financial performance, (2) company size have positive effect to company financial performance, (3) CSR have positive effect to company financial performance, (4) ownership structure, company size, and CSR simultaneously have a positive effect on the company's financial performance.
Keywords: ownership structure, company size, CSR, financial performanc
Pengaruh Model Pembelajaran Kooperatif Tipe Teams Games Tournament (TGT) Terhadap Pemahaman Konsep Matematis Peserta Didik Pada Mata Pelajaran Matematika di Sekolah Dasar
Get PDFResearch was triggered by the low level comprehension the concept of mathematical school tuition on math in primary school because the use of less kind of clasroom said so as to make students being passive in following learning. This learning tried to apply cooperative model type Teams Games Tournament (TGT) to improve comprehension the concept of mathematical school tuition on math. This research aims to obtain deskrips about of the influence of cooperative model type Teams Games Tournament (TGT) of comprehension the concept of mathematical school tuition on math. Of the nature of this is the quantitative research. Design this research using the nonequivalen control group design. Population to research this is school tuition class III the first semester of SDN Cibadak III who were 60 people. Sample this research 60 students consist of 30 students class experimentation and 30 students class control. The technique of data collection during the research uses sheets of observation and tests. For measuring the comprehension mathematical concept using pretest and posttest while to assess the relative learning activities using sheets of observation. Based on the management of data using SPSS with testing of hypotheses normality, of homogeneity, and test the different obtained the conclusion that proved is the cooperative model type Teams Games Tournament (TGT) of comprehension mathematical concept students on math in primary school and there is a difference comprehension mathematical concept using the conventional model and model cooperative type Teams Games Tournament (TGT)
Pengaruh Penerapan Model Pembelajaran Visualization Auditory Kinestetic (VAK) Terhadap Peningkatan Aktivitas Belajar Peserta Didik Pada Mata Pelajaran Seni Musik di Sekolah Dasar
Get PDFThe purpose of this study was to examine the effect of the application of the Visualization Auditory Kinestetic (VAK) model to the increase in student learning activities in music art subjects in elementary schools. This research is motivated by a problem in the low learning activities of students in music art subjects. The population in this study were students of SD Negeri Puntangsari class IV A 30 people as the experimental class and class IV B 30 people as the control class. The research instrument used in the form of a questionnaire that was previously tested and analyzed with validity and reliability, and observation sheets of learning activities of educators and students. Data from the final questionnaire of the experimental class and the control class were analyzed using the Independent-Sample T-Test to determine the effect of applying the learning model. The average results of increased learning activities in the experimental class that is equal to 0.8987 and the average value of the learning activities of the control class is 0.5777. Based on the results of the average increase in learning activities of the experimental class and the control class it can be concluded that there is an effect of the application of the Visualization Auditory Kinestetic (VAK) learning model to the increase in student learning activities in music art subjects in elementary schools. This Visualization, Auditory, Kinestetic (VAK) learning model is appropriate and can be recommended to educators to use the learning model as an alternative learning model in music art subjects so that it can improve the quality of music art learning, specifically to improve the learning activities of students at music art subjects
Penerapan Model Realistic Mathematic Education (RME) Untuk Meningkatkan Pemahaman Matematis Peserta Didik di Kelas III Sekolah Dasar
Get PDFThis research is backed by a learning process that tends to be passive, lack of group cooperation between one's students and another, and a lack of innovative and meaningful learning. The purpose of this research is to determine the application of realistic mathematic education (RME) models to increase the understanding of students in elementary school. The population of this study is a class III student of elementary School No. 61/V Kec. With Ilir Kab. West Tanjung Jabung. Sample withdrawal is determined by no random way because this sample is obtained based on the low recommendation of the learners Math class III C for experimentation and student III D class for the control class, the number of learners from Each class is composed of 20 learners. The experiment class gained learning with a realistic mathematic education (RME) model, while the control class gained learning with a conventional model. This research is a quantitative study using quantitative research design using research quasi research quasi. The research instruments used are observation sheets and test instruments for each class. Once obtained the data is then analyzed with the help of SPSS for Windows program. Then analyzed test normality, homogeneity test, T-Test and N-gain test. Based on a proposed hypothesis it can be concluded that the application of realistic mathematic education (RME) models can affect the mathematical understanding of learners and can increase the mathematical understanding of learners. Elementary school educators are advised to use a realistic mathematic education (RME) model as one of the learning model solutions so as to improve the quality of mathematics learning, especially to improve mathematical understanding Learners
Meningkatkan Motivasi Belajar Peserta Didik Kelas IV Dengan Menggunakan Model Kooperatif Tipe Talking Stick Pada Mata Pelajaran Bahasa Indonesia SDN 189/V Kuala Indah
Get PDFThis research is in the background of the problems found in elementary school 189/V Kuala Indah Tanjung Jabuung Regency Barat which is low motivation to learn learners. In general learners have difficulty paying attention to teachers who are passive teaching in asking questions and lack of pleasure in following learning activities. This is due to the lack of persistence of learners to observe the materials learned, easily give in to overcome learning difficulties or easily discouraged in working on the task and learning model used less varied Thus less motivation to learn learners. The purpose of this research is to describe the application of talking stick models to improve the motivation to learn class IV learners. The subject in this study was class IVa and IVb student amounting to 60 students. Data collection is conducted using observation and poll guidelines to capture quantitative data. The research instrument is done by creating an RPP design twice the meeting for each experiment class and the control class. Data collected in the form of pretests and postest results given before and after learning. Data on the pretests and postest results were later analyzed with SPSS software to see the increased motivation of learning students. The results of the hypothesis testing used an average difference test that showed that there was increased motivation to learn learners in Indonesian subjects in experimental classes using talking stick models and increased motivation. Learn learners using a better talking stick model than using conventional learning
ANALISIS FAKTOR YANG MEMBENTUK KONSUMEN MENGGUNAKAN LAYANAN ONLINE TRAVEL AGENT MELALUI TRAVELOKA
No full textAbstrak: Traveloka merupakan salah satu situs layanan Online Travel Agent yang sedang populer di kalangan masyarakat Indonesia. Tujuan Penelitian ini adalah untuk mengetahui faktor apa saja yang membentuk konsumen menggunakan layanan Online travel Agent melalui Traveloka. Penelitian ini menggunakan sepuluh variabel yaitu Information Quality, Service Quality, System Quality, Perceived Convenience, Perceived Value, Perceived Merchandise, Customer’s Satisfaction in E-Commerce, Trust, Harga, Ease of Use. Penelitian termasuk penelitian deskriptif dengan menggunakan pendekatan kuantitatif dan menggunakan metode analisis faktor, dengan jumlah responden sebanyak 385 responden, pengambilan sample menggunakan teknik purposive sampling. Hasil dari penelitian ini terbentuk 4 (empat) faktor, Information and System Quality, Kepuasan Penggunaan Produk dan kontribusi sebesar, Service Quality, dan Kesesuaian Harga. Berdasarkan hasil tersebut disimpulkan faktor yang paling dominan dalam penelitian faktor apa saja yang membentuk konsumen menggunakan layanan Online Travel Agent melalui Traveloka adalah faktor Information and System Quality.
Kata Kunci: Analisis Faktor, Online Travel Agent, Traveloka
Abstract: Traveloka is one of the Online Travel Agent service sites that are popular among Indonesians. The purpose of this study is to find out what factors that forming the consumers in using the Online Travel Agent service through Traveloka. This study uses ten variables, namely Information Quality, Service Quality, System Quality, Perceived Convenience, Perceived Value, Perceived Merchandise, Customer's Satisfaction in E-Commerce, Trust, Price, and Ease of Use. This research included in the descriptive research using a quantitative approach and using factor analysis methods, with 385 respondents, and samples taken by using purposive sampling technique. The results of this study formed 4 (four) factors, Information and System Quality, Satisfaction of Product Use factor, Service Quality, and Price Compatibility. Based on these results, it can be concluded that the most dominant factor in the research of what factors that shape consumers using the Online Travel Agent service through Traveloka is the Information and System Quality factor.
Keywords: Factor Analysis, Online Travel Agent, Travelok
PENGARUH PELATIHAN TERHADAP KINERJA KARYAWAN PADA DIVISI PELAYANAN SUMBER DAYA MANUSIA PT. POS INDONESIA (PERSERO) BANDUNG
No full textEmployees of PT. Pos Indonesia, the human resources service division has a different level of knowledge and skills. This can affect the results of employee performance in the division. The purpose of this study was to understand and analyze the effect of training on the performance of employees of the human resources service division of PT. Pos Indonesia (Persero) Bandung.
The method used in this study is descriptive and quantitative causality analysis methods. The data analysis technique used is a simple linear regression analysis. This study uses sources from primary data as well as collecting research data using questionnaires and interviews. The sample from this study were 35 employees of PT. Pos Indonesia (Persero) Bandung division of human resources services using saturated sampling techniques.
The results of this study indicate that training has an influence on the performance of the human resources service division of PT. Pos Indonesia (Persero) Bandung. The coefficient of determination (R Square) shows a value of 0.3249 or 32.49%. This means that training variables have an influence on the performance variables of 32.49% and the remaining 67.51% are influenced by other variables not examined