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STUDI TENTANG PENGARUH KEPUTUSAN PEMBELIAN ONLINE MELALUI SIKAP BELANJA ONLINE SANTRI PONDOK PESANTREN DI KOTA SEMARANG
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This study aims to analyze the factors that influence online purchasing decisions by santri who are domiciled in Semarang Islamic boarding schools, using word of mouth variables, ease of use, risk perception, product quality and attitude of online shopping are expected to be a strategy for companies and sellers who market products online
In analyzing the data in this study using a quantitative approach with the method of structural equation analysis (SEM) using AMOS software in 252 students who have been determined to be respondents of the study through non-probability sampling techniques.
The results of this study prove that perceptions of risk and product quality have an indirect influence on the online shopping decisions of the santri, while word of mouth and convenience have no effect on online shopping decisions. besides the results of the study said that the online purchasing decisions of santri are directly influenced by the attitude of online shopping and also word of mouth which directly influences online shopping decisions. so business people who market products online can prepare a strategy to introduce products to santri in Semarang City specifically and santri throughout Indonesia in general.
Keyword : Online Shopping Decisions, Online Shopping Attitudes, Word of Mouth, Convience, Risk Perception, Product Qualit
PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Manufaktur di BEI Periode Tahun 2012-2016)
Get PDFThis study aims to analyze the financial ratio to the company value
(Tobin's Q) in manufacturing companies that are listed on the Indonesia Stock
Exchange in the period of 2012-2016. The independent variables used in the study
are profitability ratio (ROA), leverage ratio (DER), liquidity ratio (CR), and
activity ratio (TATO), with dividend policy (DPR) as an intervening variable.
The population used in this study are all manufacturing companies listed
on the Indonesia Stock Exchange in the period of 2012-2016. This study using
purposive sampling with a total sample of 20 companies and a total data amount
of 100 research data. The method of data analysis used in this study is multiple
linear regression analysis.
The results showed that profitability ratios and liquidity ratio have a
positive and significant effect on dividend policy, leverage ratios have a negative
and insignificant effect to dividend policy, the ratio of activity has a negative and
significant effect to dividend policy. Profitability ratios, liquidity ratios, and
dividend policies have a positive and significant effect on firm value, while
leverage ratios and activity ratios have a positive and insignificant effect on firm
value. The dividend policy is not able to mediate the effect of profitability ratios,
leverage ratios, liquidity ratios, and activity ratios to firm value
PENGARUH BUDAYA ORGANISASI DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KEPUASAN KERJA DALAM MENINGKATKAN KINERJA KARYAWAN (STUDI TERHADAP KARYAWAN PT. INDONESIA POWER UNIT PEMBANGKITAN SEMARANG)
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The purpose of this research is to test and analyze the influences of organizational culture, and transformational leadership on job satisfactionto impact employee performance. Using these variables, the usage of these variables are able to solve the arising problem within employee PT. Indonesia Power. Statement of this problem is how to increase employee performance.
The samples size of this research is 173 employee PT. Indonesia Power. Using the Structural Equation Modeling (SEM). The results show that organizational culture, and transformational leadership on job satisfactionto impact employee performance.
The effect of organizational culture onemployee performanceare significant; The effect transformational leadership onemployee performance are significant;The effect of organizational culture on job satisfaction are significant; The effect transformational leadership on job satisfactionare significant; The effect job satisfaction on employee performanceare significant.
Keywords: Organizational culture, transformational leadership, job satisfaction, andemployee performance
ANALISIS PENGARUH INDEKS DOW JONES, KURS, DAN MINYAK DUNIA TERHADAP EMERGING MARKET DI ASIA SEBELUM DAN SESUDAH TERJADINYA KRISIS SHUTDOWN GOVERNMENT DI AMERIKA SERIKAT
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This research aims to test the influence of DJIA index, oil, regional/USD exchange rates on indices in countries including emerging markets (SSEC, BSESN, IDX) before and after the Shutdown Government crisis.
The research Model used in this research is multiple linear regression analyses (Ordinary Least Square) and Chow test. The population in this research is the index of DJIA, WTI oil, regional/USD, index of SSEC, BSESN, and IDX. The samples in this study were from October 2017 to April 2018.
This study has passed test of classical assumptions which include the test of normality, multicollinearity, autocorrelation, heterocesdastisity. The findings of the research are DJIA index, CNY/USD, and oil have a negative influence on the SSEC index and BSESN index, while the DJIA index has a positive impact on the BSESN index and the JKSE index, the INR/USD exchange rate has no The influence of the BSESN, as well as the exchange rate of IDR/USD has no influence on the JKSE, oil has no influence on the JKSE. Meanwhile, in the Chow test test showed there were differences in the influence of regression models due to crisis. This research can be used as an investor's consideration to predict the effect of changes in foreign capital market indices and macroeconomic factors in investing.
Keywords: DJIA index, SSEC, BSESN and JKSE, CNY/USD, INR/USD, IDR/USD, Oil WTI, double linear regression, Chow Test
PENGARUH KUALITAS LABA TERHADAP ABNORMAL AUDIT DELAY DAN DAMPAKNYA TERHADAP RELEVANSI LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)
Get PDFThis study discusses the improvement of earnings quality against abnormal audit delays. The independent variable in this study is earnings quality. While the dependent variable used in this study is the relevance of earnings.
This study uses secondary data from reports of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Data collection methods use the method of merging data (unification). The total sample of this study was 160.
This study uses multiple regression analysis methods for the relationship between the independent variable and the dependent variable. The results showed earnings quality had a negative and significant effect on the delay in abnormal audits and the delay in abnormal audits had a significant effect on the relevance of values but with a positive direction
PENGARUH KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)
Get PDFTax avoidance is problem that unique and complex so its important to be investigated. This research aims to examine and find the empirical evidences about the effect of family ownership and audit quality to corporate tax avoidance. It also investigates whether audit quality affect on family ownership and corporate tax avoidance. Tax avoidance in this research is proxied by using the Effective Tax Rate (ETR).
The population of this research was non-financial companies which listed on the Indonesian Stock Exchange (IDX) on the year 2015 – 2017 with a total sampel of 143. The method of data collection used in this study was purposive sampling method. There are two control variables include in this study, leverage and size . Multiple linear regression analysis was used as the primary tool of analysis in this research.
The result of this study indicate that the family ownership does not have a significant influence to the corporate tax avoidance. Audit quality has significant influence on corporate tax avoidance, but audit quality as moderating variabel does not have moderating effect on the relationship between family ownership and tax avoidance
PERAN RASIO KEUANGAN SEBAGAI ALAT ANALISIS UNTUK MENDETEKSI KECURANGAN PELAPORAN KEUANGAN (Studi Kasus pada Perusahaan Non Keuangan yang Terkena Sanksi Penyajian Laporan Keuangan dari OJK dalam Kategori Peringatan VIII.G.7 Periode 2010-2016)
Get PDFFraudulent practice in the financial report has resulted in the decrease of reliability in the financial report so that the attached information became misleading to financial report user and resulting in a decrease of trust toward financial report. A method that can be the reference to rate financial report’s performance is financial ratios. Financial ratios can represent the company's performance and become a trigger factor for management to commit fraud. Then, by carefully paying attention to the trigger factors, it is expected to be able to detect fraud as soon as possible. Therefore, this study is aiming to prove that financial leverage ratio, profitability ratio, asset composition ratio, liquidity ratio, and capital turnover ratio affect fraudulent financial reporting.
The population used in this study are all registered companies in Indonesia Stock Exchange (BEI) throughout 2010-2016. Using a purposive sampling method, the number of samples used are 62 companies. It consists of 31 fraud companies, as obtained from the database of sanctioned misstatement of financial reporting issued by OJK throughout 2010-2016 period and 31 non-fraud companies of the same size as determined under OJK Regulation No. 04 about Statement of Registration in the Public Offering and Capital Addition by Granting Right of Priority Effect by Companies with Small-Scale Assets or Companies with Medium-Scale Assets. Another source is from sanctioned warning category VIII.G.7 issued by OJK about proved fraud companies in presenting the financial report. Method of analysis used in this study is logistic regression analysis to examine the research hypothesis.
The results of this study indicate that the financial leverage ratio and profitability affect positively toward the possibility of having fraudulent practice in the financial report. Meanwhile, asset composition ratio, liquidity, and capital turnover have a negative effect on the possibility of a fraudulent financial report
PENGARUH MANAJEMEN KUALITAS TOTAL DAN STRATEGI INOVASI TERHADAP KEUNGGULAN BERSAING SERTA IMPLIKASINYA PADA KINERJA BISNIS (Studi Empiris Pada Hotel Bintang Di Daerah Khusus Ibukota Jakarta)
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This study examines the effect of implementation of total quality management and innovation strategy toward business performance through competitive advantage (empirical study in starhotelsofJakarta City). Data obtained from BPS Jakarta (2017), showed that there is a significant amount of growth in the numbers of star hotels in Jakarta during the last 10 years (2007-2016). Moreover, the data from pre-survey interviews with several hotel managers in Jakarta shows that the performance of the hotel business has declined in recent years due to an increase in the number of hotels that tighten competition.
The population of this study are the owners or managers from star hotels in Jakarta which consists of 232 hotels. This study used census and the data are collected by distribute the questionnaires to the respondents. But with some limitations on the number of respondents obtained only 138 respondents.The analytical technique used is Structural Equation Modeling (SEM) that runs by AMOS.
From the hypothesis testing, there are some conlusions that can be concluded. First, there are positive significant effect of implementation of competitive advantage on business performance. Second, there are positive significant effect of implementation of total quality management and innovation strategy on business performance. Third, there are positive significant effect of implementation of total quality management and innovation strategy on competitive advantage.
Keywords: business performance, competitive advantage, total quality management, innovation strategy.
MENDETEKSI DAN MEMPREDIKSI KECURANGAN LAPORAN KEUANGAN : KEEFEKTIVAN FRAUD TRIANGLE YANG DIADOPSI DALAM SAS NO.99
Get PDFThe objective of this study is to detection and prediction financial statement fraud that are analyzed by the fraud triangle adopted statement of auditing standards No.99.independent variable of this study are pressure that are proxy financial stability, external pressure, personal finance need, and financial targets. Opportunity that are proxy nature of industry and ineffective mnitoring. And rationalization.
This study used secondary data from annual report of non-financial companies listed on Indonesia Stock Exchange in 2017. This study used purposive sampling and logistic regression analysis method to examine the relation between independent variable and dependent variable.
This study showed that are a proxy from pressure variable in financial stability is asset change has significant relation to financial statement fraud. And but a proxy external pressure is free cash flow and a proxy financial target is return on asset has not significant relation to financial statement fraud. And a proxy from opportunity variable in nature of industry and ineffective monitoring are receivable, committe audit, and independence committe audit has not significant relation to financial statement fraud