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ANALISIS FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)
Get PDFGoing concern audit opinion is important information for users of financial statements, especially for investors who make decisions in investing because this is a warning that there are indications that the company will go bankrupt. The purpose of this study was to determine the factors that can affect the provision of going concern audit opinions using indicators of company growth, debt default, liquidity and opinion shopping in mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. This study uses quantitative methods. The purposive sampling technique used in this study was to obtain a sample of 34 companies or 170 data samples. The analytical method of this research is logistic regression analysis using IBM SPSS Statistic software version 25. Data collection uses secondary data sources from the annual financial statements of mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. Based on the results of this study, company growth, debt default, liquidity and opinion shopping have a simultaneous effect on the provision of going concern audit opinions. Partially, liquidity has a negative effect on going concern audit opinion. Company growth, debt default and opinion shopping have no partial effect on going concern audit opinion. Based on these results, investors are advised to pay attention to the level of liquidity or the company\u27s ability to meet its short-term obligations to minimize the risk of indications of bankruptcy before investing in investingGoing concern audit opinion is important information for users of financial statements, especially for investors who make decisions in investing because this is a warning that there are indications that the company will go bankrupt. The purpose of this study was to determine the factors that can affect the provision of going concern audit opinions using indicators of company growth, debt default, liquidity and opinion shopping in mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. This study uses quantitative methods. The purposive sampling technique used in this study was to obtain a sample of 34 companies or 170 data samples. The analytical method of this research is logistic regression analysis using IBM SPSS Statistic software version 25. Data collection uses secondary data sources from the annual financial statements of mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. Based on the results of this study, company growth, debt default, liquidity and opinion shopping have a simultaneous effect on the provision of going concern audit opinions. Partially, liquidity has a negative effect on going concern audit opinion. Company growth, debt default and opinion shopping have no partial effect on going concern audit opinion. Based on these results, investors are advised to pay attention to the level of liquidity or the company\u27s ability to meet its short-term obligations to minimize the risk of indications of bankruptcy before investing in investin
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Pada Perusahaan Yang Terdaftar Di LQ45 Pada Bursa Efek Indonesia Periode 2010-2020)
Get PDFInvestors in Indonesian Capital Market increased by 56% throughout 2020. Things that must be considered in increasing investors is improving the quality of investors, so investors understand the investment instruments collected both from a fundamental and technical perspective. This study aims to analyze the effect of financial performance and dividend policy on firm value in companies listed on LQ45 on the Indonesia Stock Exchange for the 2010-2020 period. 12 companies listed in LQ45 were selected as samples using purposive sampling over a period of 11 years so the number of observations was 132 data. The data analysis method used is multiple linear regression analysis. The results showed that profitability and liquidity have a positive and significant effect on firm value. Meanwhile, leverage and dividend policy have no effect on firm value. Simultaneously variables of profitability, liquidity, leverage and dividend policy have a significant effect on the firm value.Investors in Indonesian Capital Market increased by 56% throughout 2020. Things that must be considered in increasing investors is improving the quality of investors, so investors understand the investment instruments collected both from a fundamental and technical perspective. This study aims to analyze the effect of financial performance and dividend policy on firm value in companies listed on LQ45 on the Indonesia Stock Exchange for the 2010-2020 period. 12 companies listed in LQ45 were selected as samples using purposive sampling over a period of 11 years so the number of observations was 132 data. The data analysis method used is multiple linear regression analysis. The results showed that profitability and liquidity have a positive and significant effect on firm value. Meanwhile, leverage and dividend policy have no effect on firm value. Simultaneously variables of profitability, liquidity, leverage and dividend policy have a significant effect on the firm value
PENGARUH BUDAYA ORGANISASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT SAMMYUNG PRECISION BATAM
Get PDFIn the current era of globalization, technological developments are closely related to Human Resources. This development certainly requires resources that have a high level of creativity and potential, especially for companies. This study aims to review the extent to which the role of organizational culture and work discipline on employee performance. PT Sammyung Precision Batam is a company that was founded in 2019 and is engaged in manufacturing. The researcher conducted a study using non-probability sampling, with a sample size of 113 people. and the method used is quantitative method and the data analysis method used is descriptive analysis which includes: data quality test, validity test, reliability test, classical assumption test, normality test, multicollinearity test and heteroscedasticity test. In this study, the data was processed using SPSS Version 25 with the results of the study known that the T count was 1.6588 > 2.990 and the significant value was 0.006 < 0.05, which means that organizational culture has a positive and significant effect on employee performance. discipline is known to have T count of 2.777 > 1.6588 and its significant value is 0.009 < 0.05, meaning that discipline has a positive and significant effect on employee performance. then there is a positive and significant influence simultaneously (together) between organizational culture, discipline on employee performance at PT Sammyung Precision Batam can be seen from the F value of 32.854 (F count) > 2.6871 (F table) with a significant value of 0.000 < 0.05In the current era of globalization, technological developments are closely related to Human Resources. This development certainly requires resources that have a high level of creativity and potential, especially for companies. This study aims to review the extent to which the role of organizational culture and work discipline on employee performance. PT Sammyung Precision Batam is a company that was founded in 2019 and is engaged in manufacturing. The researcher conducted a study using non-probability sampling, with a sample size of 113 people. and the method used is quantitative method and the data analysis method used is descriptive analysis which includes: data quality test, validity test, reliability test, classical assumption test, normality test, multicollinearity test and heteroscedasticity test. In this study, the data was processed using SPSS Version 25 with the results of the study known that the T count was 1.6588 > 2.990 and the significant value was 0.006 < 0.05, which means that organizational culture has a positive and significant effect on employee performance. discipline is known to have T count of 2.777 > 1.6588 and its significant value is 0.009 < 0.05, meaning that discipline has a positive and significant effect on employee performance. then there is a positive and significant influence simultaneously (together) between organizational culture, discipline on employee performance at PT Sammyung Precision Batam can be seen from the F value of 32.854 (F count) > 2.6871 (F table) with a significant value of 0.000 < 0.0
PENGARUH CITRA MEREK, KETERLIBATAN DAN PENGETAHUAN PRODUK TERHADAP NIAT BELI PRODUK-PRODUK THE BODYSHOP DI BANDAR LAMPUNG
Get PDFThe growth of the cosmetics industry in Indonesia is supported by imported and local cosmetic market activities and for the majority of Indonesian consumers, especially women, cosmetics are a routine need that they always buy and make a very profitable market for cosmetic companies. One of the cosmetic companies that caught the attention of the author was The Body Shop. The Body Shop cosmetic products are a company whose products do not damage the environment and Body Shop products have been well known and in demand by the public in Indonesia, especially in Bandar Lampung because they use natural ingredients that do not contain chemicals with good quality.
The purpose of this study was to determine the influence of brand image, product involvement and product knowledge on the purchase intention of The Body Shop products. The sample of this study was 100 respondents taken by nonprobability sampling with the criteria of respondents who had used The Body Shop products. Data collection uses questionnaires, subsequently the data are analyzed. The data analysis tools used are multiple linear regression analysis using SPSS software, simultaneous testing (f test), partial testing (t test) and determination analysis (R2).
The results Adjusted R Square coefesiencence study showed a contributionBrand Image (X1), Product Engagement (X2), and Product Knowledge (X3) can explain Purchase Intention (Y) by 76.3%, and the results of the F test are known, the variables brand image (X1), Product Engagement (X2) and Product Knowledge (X3) to Purchase Intention (Y) with a significance coefficient of 0.000. The results of the t-test found that Brand Image (X1), Product Engagement (X2), and Product Knowledge (X3) on Purchase Intention (Y) had a positive influence.This means that the Brand Image (X1), Product Engagement (X2), and Product Knowledge (X3) indicators play a role in influencing each Purchase Intent (Y) variable.The growth of the cosmetics industry in Indonesia is supported by imported and local cosmetic market activities and for the majority of Indonesian consumers, especially women, cosmetics are a routine need that they always buy and make a very profitable market for cosmetic companies. One of the cosmetic companies that caught the attention of the author was The Body Shop. The Body Shop cosmetic products are a company whose products do not damage the environment and Body Shop products have been well known and in demand by the public in Indonesia, especially in Bandar Lampung because they use natural ingredients that do not contain chemicals with good quality.
The purpose of this study was to determine the influence of brand image, product involvement and product knowledge on the purchase intention of The Body Shop products. The sample of this study was 100 respondents taken by nonprobability sampling with the criteria of respondents who had used The Body Shop products. Data collection uses questionnaires, subsequently the data are analyzed. The data analysis tools used are multiple linear regression analysis using SPSS software, simultaneous testing (f test), partial testing (t test) and determination analysis (R2).
The results Adjusted R Square coefesiencence study showed a contributionBrand Image (X1), Product Engagement (X2), and Product Knowledge (X3) can explain Purchase Intention (Y) by 76.3%, and the results of the F test are known, the variables brand image (X1), Product Engagement (X2) and Product Knowledge (X3) to Purchase Intention (Y) with a significance coefficient of 0.000. The results of the t-test found that Brand Image (X1), Product Engagement (X2), and Product Knowledge (X3) on Purchase Intention (Y) had a positive influence.This means that the Brand Image (X1), Product Engagement (X2), and Product Knowledge (X3) indicators play a role in influencing each Purchase Intent (Y) variable
PENGARUH EFFECTIVE TAX RATE, GOOD CORPORATE GOVERNANCE, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN: STUDI KASUS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFTax is one of the largest sources of income for the state, and one of the subjects is a company or entity. Taxes are one of the factors that are sought by companies to maximize maximum profit. Companies generally will do various ways in order to minimize the company\u27s tax burden. This study aims to identify the effect of the effective tax rate, good corporate governance, and operational costs on corporate income tax simultaneously and partially. The population used is pharmaceutical companies listed on the Indonesia Stock Exchange for the 2017-2020 period. In this study, purposive sampling method was used based on predetermined criteria so that the number of samples was 36 samples. The data analysis method used in this study is multiple linear regression analysis assisted by the Statistical Product and Service Solution (SPSS) Version 26.0 software. The results of this study indicate the calculation of the partial hypothesis test that the effective tax rate and operating costs have a significant effect on corporate income tax. Meanwhile, good corporate governance has no significant effect on corporate income tax. The value of the coefficient of determination (R2) shows that the three variables have an effect on corporate income tax of 85.50% and the remaining 14.50% is influenced by other variables outside of the variables used in this study.Tax is one of the largest sources of income for the state, and one of the subjects is a company or entity. Taxes are one of the factors that are sought by companies to maximize maximum profit. Companies generally will do various ways in order to minimize the company\u27s tax burden. This study aims to identify the effect of the effective tax rate, good corporate governance, and operational costs on corporate income tax simultaneously and partially. The population used is pharmaceutical companies listed on the Indonesia Stock Exchange for the 2017-2020 period. In this study, purposive sampling method was used based on predetermined criteria so that the number of samples was 36 samples. The data analysis method used in this study is multiple linear regression analysis assisted by the Statistical Product and Service Solution (SPSS) Version 26.0 software. The results of this study indicate the calculation of the partial hypothesis test that the effective tax rate and operating costs have a significant effect on corporate income tax. Meanwhile, good corporate governance has no significant effect on corporate income tax. The value of the coefficient of determination (R2) shows that the three variables have an effect on corporate income tax of 85.50% and the remaining 14.50% is influenced by other variables outside of the variables used in this study
PENGARUH TOTAL ASSET TURNOVER, RECEIVABLE TURNOVER, WORKING CAPITAL TURNOVER TERHADAP RETURN ON ASSET
Get PDFThis study aims to determine: (1) The Effect of Total Asset Turnover on Return On Assets in Property and Real Estate Sub-Sector Companies, (2) The Effect of Receivable Turnover on Return On Assets in Property and Real Estate Sub-Sector Companies, (3) The Effect of Working Capital Turnover on Return On Assets in Property and Real Estate Sub-Sector Companies, (4) Effect of Total Asset Turnover, Inventory Turnover and Working Capital Turnover on Return On Assets in Property and Real Estate Sub-Sector Companies.
The research method used in this study is the associative method. The object of the research is the Property and Real Estate sub-sector. The data sources used are from www.idx.co.id and the company\u27s financial statements for 2016-2020. The data analysis techniques used are simple and multiple correlation tests, determination tests and simple and multiple regression tests.
The results showed that total asset turnover, receivable turnover and working capital turnover on return on assets, had a strong and unidirectional (positive) effect. While the amount of the contribution given is 42.3% and the remaining 57.7%, where the rest is influenced by other factors not examined, one of which is inventory turnover. For this reason, the authors suggest that companies can pay attention to other factors that can affect the return on assets which will affect the net income on total assets used as the main goal of the company.
Keywords: Total Asset Turnover, Receivable Turnover, Working Capital Turnover, Return on AssetPenelitian ini bertujuan untuk mengetahui: (1) Pengaruh Total Asset Turnover terhadap Return On Asset Pada Perusahaan Sub Sektor Property dan Real Estate, (2) Pengaruh Receivable Turnover terhadap Return On Asset pada Perusahaan Sub Sektor Property dan Real Estate. , (3) Pengaruh Perputaran Modal Kerja terhadap Return On Assets Pada Perusahaan Sub Sektor Properti dan Real Estate, (4) Pengaruh Total Asset Turnover, Perputaran Persediaan dan Perputaran Modal Kerja terhadap Return On Asset pada Sub Sektor Properti dan Real Estate Perusahaan Sektor.
Metode penelitian yang digunakan dalam penelitian ini adalah metode asosiatif. Objek penelitian adalah sub sektor Properti dan Real Estate. Sumber data yang digunakan adalah dari www.idx.co.id dan laporan keuangan perusahaan tahun 2016-2020. Teknik analisis data yang digunakan adalah uji korelasi sederhana dan ganda, uji determinasi dan uji regresi sederhana dan ganda.
Hasil penelitian menunjukkan bahwa perputaran total aset, perputaran piutang dan perputaran modal kerja terhadap return on assets memiliki pengaruh yang kuat dan searah (positif). Sedangkan besarnya kontribusi yang diberikan adalah 42,3% dan sisanya 57,7%, dimana sisanya dipengaruhi oleh faktor lain yang tidak diteliti salah satunya adalah perputaran persediaan. Untuk itu penulis menyarankan agar perusahaan dapat memperhatikan faktor-faktor lain yang dapat mempengaruhi return on assets yang akan mempengaruhi laba bersih atas total aktiva yang dijadikan tujuan utama perusahaan.
Kata kunci: Total Asset Turnover, Receivable Turnover, Working Capital Turnover, Return on Asse
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN USAHA TERNAK AYAM BROILER DI KABUPATEN BANYUMAS
Get PDFLivestock is one of the agricultural sub-sectors that plays an important role in people’s lives, both in terms of economic and social values. Animal husbandry is the activity of growing animals and obtaining profits from these activities. Broiler chickens are the superior breeds resulting from crosses from chicken breeds that have high productivity, especially in producing chicken meat. The development of broiler chickens in Indonesia is quite good because it makes a real contribution to the community, namely in an effort to meet the needs of animal protein and also has a role in providing job opportunities. This study aims to analyze the effect of Business Lengt, Labor, Edocation, Age, Day Old Chick (DOC), Feed and Medicines on the income of broiler chicken farmers in Banyumas Regency. This study uses multiple linear regression data analysis. The results show that Business Length and Day Old Chick (DOC) had a significant positive effect on the income of broiler chicken farmers in Banyumas Regency. Labor, Education, age and Medicines has no significant effect on the income of broiler chicken farmers in Banyumas Regency. Meanwhile, Feed has a significant negative effect on the income of broiler chicken farmers in Banyumas Regency. This study implies to create skill and knowledge of chicken farmers for improving sustainable of farming.
Keywords : Length of Business, Labor, Education, Age, Day Old Chick (DOC), Feed and Medicines
DAMPAK LOKASI, HARGA, DAN FASILITAS TERHADAP LOYALITAS PENYEWA PELAYANAN RUMAH KONSEP DI POLTEKKES SURAKARTA DIMEDIASI DENGAN KEPUASAN
No full textThe growth of the current business has been rife. Today one of the industries that are in demand is the operation of boarding homes. Starting with the serious business area and working my way up. In order to analyze specific populations or samples, such as customers who rent out boarding homes in the Poltekkes Surakarta region, a quantitative research methodology was adopted. With a total of 150 respondents, sampling was done using a non-probability sampling technique, and the data used were primary data in the form of questionnaires. The use of Structural Equation Modeling (SEM) with SmartPLS 3.0 software aided the analysis in this study. The results of data analysis show that Location has a positive effect on Consumer Loyalty, Price has a positive effect on Consumer Loyalty, Facilities have a positive effect on Consumer Loyalty, Location has a positive effect on Consumer Satisfaction, Price has a positive effect on Consumer Satisfaction, Facilities have a positive effect on Consumer Satisfaction, Consumer Satisfaction has a positive effect as a mediation between Locations to Consumer Loyalty, Consumer Satisfaction positive effect as a mediation between Price to Consumer Loyalty, Consumer Satisfaction has a positive effect as a mediation between Facilities to Consumer Loyalty.Pertumbuhan bisnis saat ini telah marak. Saat ini salah satu industri yang diminati adalah pengoperasian rumah kost. Dimulai dengan area bisnis yang serius dan terus meningkat. Untuk menganalisis populasi atau sampel tertentu, seperti pelanggan yang menyewakan rumah kos di wilayah Poltekkes Surakarta, digunakan metodologi penelitian kuantitatif. Dengan jumlah responden 150 orang, pengambilan sampel dilakukan dengan teknik non-probability sampling, dan data yang digunakan adalah data primer berupa kuesioner. Penggunaan Structural Equation Modeling (SEM) dengan software SmartPLS 3.0 membantu analisis dalam penelitian ini. Hasil analisis data menunjukkan bahwa Lokasi berpengaruh positif terhadap Loyalitas Konsumen, Harga berpengaruh positif terhadap Loyalitas Konsumen, Fasilitas berpengaruh positif terhadap Loyalitas Konsumen,
PENGARUH STRUKTUR ASET, TINGKAT PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL
Get PDFThe purpose of this study was to determine the effect of asset structure, sales growth rate, and profitability on the capital structure of PT Unilever Indonesia Tbk., which was listed on the Indonesia Stock Exchange for the period 2011-2021. The population in this study was the financial statements of PT Unilever Indonesia Tbk. The sample in this study included financial statements of the company published from 2011 up to 2021. The highest capital structure will occur in 2021, reaching 49%. This shows that the total liability of PT Uniler Indonesia Tbk is 0.49 times greater than its total equity, which means that the company\u27s total debt guaranteed by its own capital is Rp. 0.49. Meanwhile, the lowest capital structure occurred in 2011 at 7%. This shows that the total liability of PT Unilever Indonesia Tbk is 0.07 times greater than its total equity, which means that the total debt guaranteed by the company\u27s own capital is Rp. 0.07. So it can be concluded that the capital structure of PT Unilever Indonesia Tbk for the 2011-2021 period has fluctuated. Based on the results of the partial study or t test, the asset structure variable partially had no significant effect on capital structure, the sales growth rate variable partially had a negative and significant effect on capital structure, and profitability partially has no significant effect on capital structure.The purpose of this study was to determine the effect of asset structure, sales growth rate, and profitability on the capital structure of PT Unilever Indonesia Tbk., which was listed on the Indonesia Stock Exchange for the period 2011-2021. The population in this study was the financial statements of PT Unilever Indonesia Tbk. The sample in this study included financial statements of the company published from 2011 up to 2021. The highest capital structure will occur in 2021, reaching 49%. This shows that the total liability of PT Uniler Indonesia Tbk is 0.49 times greater than its total equity, which means that the company\u27s total debt guaranteed by its own capital is Rp. 0.49. Meanwhile, the lowest capital structure occurred in 2011 at 7%. This shows that the total liability of PT Unilever Indonesia Tbk is 0.07 times greater than its total equity, which means that the total debt guaranteed by the company\u27s own capital is Rp. 0.07. So it can be concluded that the capital structure of PT Unilever Indonesia Tbk for the 2011-2021 period has fluctuated. Based on the results of the partial study or t test, the asset structure variable partially had no significant effect on capital structure, the sales growth rate variable partially had a negative and significant effect on capital structure, and profitability partially has no significant effect on capital structure
PENGARUH LINGKUNGAN KERJA DAN KEPUASAN KERJA TERHADAP PERILAKU INOVATIF DAN KINERJA KARYAWAN PT. BANK NEGARA INDONESIA CABANG PEKANBARU
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This study aims to analyze the effect of work environment and job satisfaction on innovative behavior. The effect of innovative behavior on employee performance. The influence of the work environment on performance through innovative behavior. The influence of the work environment on performance through innovative behavior. In this study, the population is the population in this study are employees of PT. Bank BNI Pekanbaru Branch Office as many as 133 people. While the sample used as many as 133 people. The data used in this study were primary data and secondary data, while the data collection technique used a questionnaire. The data analysis technique used in this study is the data analysis used in this study is SEM. Work environment and job satisfaction have an effect on innovation behavior. Innovation behavior has a significant effect on employee performance. The work environment has a significant effect on employee performance through innovation behavior and job satisfaction has a significant effect on employee performance through innovation behavior
This study aims to analyze the effect of work environment and job satisfaction on innovative behavior. The effect of innovative behavior on employee performance. The influence of the work environment on performance through innovative behavior. The influence of the work environment on performance through innovative behavior. In this study, the population is the population in this study are employees of PT. Bank BNI Pekanbaru Branch Office as many as 133 people. While the sample used as many as 133 people. The data used in this study were primary data and secondary data, while the data collection technique used a questionnaire. The data analysis technique used in this study is the data analysis used in this study is SEM. Work environment and job satisfaction have an effect on innovation behavior. Innovation behavior has a significant effect on employee performance. The work environment has a significant effect on employee performance through innovation behavior and job satisfaction has a significant effect on employee performance through innovation behavio