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Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan Pengungkapan CSR Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Get PDFPenelitian bertujuan untuk mengetahui pengaruh kinerja lingkungan, biaya lingkungan dan pengungkapan CSR terhadap kinerja keuangan pada perusahaan barang konsumen non primer (consumer cyclicals) yang terdaftar di Bursa Efek Indonesia (BEI). Metode yang digunakan pada penelitian ini yaitu metode dokumentasi dengan menggunakan data sekunder. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis yang digunakan adalah statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Kinerja keuangan merupakan hal yang kompleks karena menyangkut efektivitas pemanfaatan modal, dan efisiensi dari kegiatan perusahaan. Salah satu cara untuk meningkatkan laba perusahaan adalah dengan memprioritaskan pengelolaan lingkungannya, maka semakin baik pengelolaan lingkungan tersebut maka semakin baik kondisi kinerja keuangan perusahaan. Penelitian selanjutnya diharapkan dapat memperluas sampel perusahaan pada penelitian selanjutnya sehingga dapat menghasilkan hasil penelitian yang lebih baik. Hasil penelitian menyatakan bahwa kinerja lingkungan berpengaruh negatif terhadap kinerja keuangan, biaya lingkungan tidak berpengaruh terhadap kinerja keuangan dan pengungkapan CSR berpengaruh positif terhadap kinerja keuangan
Pengaruh Kompetensi Auditor, Skeptisisme Profesional, Integritas Auditor Dan Stres Kerja Terhadap Kualitas Audit
Get PDFAudit quality is an examination carried out critically and systematically by an independent party on financial reports that have been prepared by management along with bookkeeping records and supporting evidence to be able to provide an opinion regarding the fairness of the financial statements. In carrying out these duties, auditors must be guided by audit standards and the public accountant's code of ethics. This research aims to analyze the influence of auditor competence, professional skepticism, auditor integrity and work stress on audit quality.The research method used in this research is a quantitative research method with primary data obtained from distributing questionnaires. The population taken in this research were auditors who worked at the Public Accounting Firm (KAP) in Surabaya. This research used a purposive sampling method to determine the research sample and was processed using the Partial Least Square-SEM (PLS-SEM) method with Warp-PLS 8.0 software. The results of this research state that auditor competence, professional skepticism, auditor integrity have an effect on audit quality and work stress has no effect on audit quality.
Keywords: Audit Quality, Auditor Competence, Professional Skepticism, Auditor Integrity and Job Stres
Pengaruh Digital Leadership Terhadap Kinerja Karyawan Milenial Di Jawa Timur Dengan Dimediasi Oleh Kreativitas Karyawan
Get PDFThis study aims to analyze and test the influence of digital leadership on employee performance mediated by employee creativity. The research sample consisted of 135 respondents who met the criteria as employees aged 27-42 years and worked in companies in East Java province. Data were analyzed using the structural equation modeling technique using SmartPLS 3.0. Thel relsullts of thel stuldy showeld that digital leladelrship had a significant positivel elffelct on elmployelel pelrformancel and elmployelel crelativity, whilel elmployelel crelativity had a significant positivel elffelct on elmployelel pelrformancel. In addition, elmployelel crelativity was ablel to meldiatel thel rellationship beltweleln digital leladelrship and elmployelel pelrformancel.
Keywords: Digital Leladelrship, Elmployelel Crelativity, Elmployelel Pelrformancel, Millelnial Elmployele
Pengaruh Literasi Keuangan Syariah Terhadap Kepemilikan Produk Keuangan Syariah Masyarakat Jawa Timur Dengan Religiusitas Sebagai Mediasi
Get PDFABSTRACT
This research was conducted with the aim of knowing the influence of knowing sharia financial literacy on the decision to own sharia financial products in the people of East Java with religiosity as a mediator. The research method used is a quantitative method with a purposive sampling technique to determine the research sample. The respondents used in this research were 346 with the established criteria for the East Java Muslim community. Data analysis was carried out using SmartPLS. The results of this research show that 1) sharia financial literacy has a significant positive influence on ownership of sharia financial products; 2) mediating religiosity influencing sharia financial literacy on partial or partial ownership of sharia financial products. For practitioners, this study can be useful in increasing sharia financial literacy and religiosity in order to increase ownership of sharia financial products.
Keywords: Literacy, Ownership, Religiosit
Pengaruh Literasi Keuangan, Inklusi Keuangan, Financial Technology, dan Modal Sosial Terhadap Kinerja UMKM di Kota Surabaya
Get PDFIn the current era of globalization, one of the steps that a country must take to improve its economy is trade, both micro and macro. Micro, Small and Medium Enterprises (MSMEs) play an important role in the economy. However, there are still many MSME players who experience delays in their development which can have a direct effect on their performance results, of course this is influenced by several factors. The purpose of this study is to analyze and find out about the effect of financial literacy, financial inclusion, financial technology, and social capital on MSME performance. The research method used is quantitative research method using primary data. Data was obtained from questionnaires distributed to MSMEs in Surabaya City. The sampling technique used was purposive sampling and 120 samples were obtained. The data was processed using Partial Least Square Structural Equation Modeling (PLS-SEM) with WarpPLS 8.0 software. Based on the results of the tests carried out, it is known that financial literacy (X1) has a path coefficient value of 0.594 and has a p-value of 0.001 0.05, it can be concluded that the financial inclusion variable has a significant effect on the performance of MSMEs. Financial technology (X3) has a path coefficient value of 0.177 and has a p-value of 0.023 <0.05, it can be concluded that the financial technology variable has no significant effect on MSME performance. Social capital (X4) has a path coefficient value of 0.147 and has a p-value of 0.048 <0.05, it can be concluded that the social capital variable has a significant effect on the performance of MSMEs.
Keywords: Financial Literacy, Financial Inclusion, Financial Technology, Social Capital, MSME Performanc
Pengaruh Pengetahuan Perpajakan, Pilihan Karir, dan Motivasi Terhadap Minat Mengikuti Brevet
Get PDFTax brevet is training in the tax field or courses without or with the application of software or applications used in the tax field. The aim of this research is to determine the influence of tax knowledge, career choices, economic motivation on interest in taking a brevet. The population and sample in this research were students at Hayam Wuruk University Perbanas Surabaya who had taken the tax brevet. The sampling method was carried out by purposive sampling. The data analysis technique used is quantitative with the WarpPls version 8.0 application. The results of this research state that career choice has an influence on students' interest in taking the tax brevet, while tax knowledge and economic motivation have no influence on interest in taking the tax brevet.
Key words : Tax Brevet, Tax Knowledge, Career Choices, Economic Motivatio
Pengaruh Usia, Gender, dan Lama Kerja Dewan Direksi Terhadap Profitabilitas Perusahaan Sektor Property dan Real Estate
Get PDFThis research was conducted with the aim of finding out whether age, gender, and length of work on the board of directors of a company affect the company's profitability. This research uses property and real estate sector companies in Indonesia that are listed on the IDX and presents annual reports for the 2020-2022 period. The sample of observation data used was 162 minus four outlier data, resulting in 158 observation data from 54 companies. This research uses multiple linear regression analysis techniques. The research results show that the age of directors has a significant positive effect on company profitability, but the gender and length of service of directors has an insignificant positive effect on company profitability. This research can be used by property and real estate companies to consider having a board of directors with an age of more than 40 years
Dampak Stres Kerja Dan Kelelahan Kerja Terhadap Niat Berpindah Karyawan Millenial Di Malang
Get PDFPenelitian ini bertujuan untuk menguji dampak Stres Kerja, dan Kelelahan Kerja Terhadap Niat Berpindah Pada Karyawan Milenial di Malang. Sampel penelitian terdiri dari 30 responden sampel kecil, 100 responden sampel besar dan mempunyai karakteristik rentan usia 27-42 tahun dan minimal memiliki masa kerja selama satu tahun dikarenakan populasi pada penelitian tidak terhingga. Teknik pengambilan sampel ini menggunakan Purposive Sampling. Jenis data yang digunakan dalam penelitian ini adalah data primer karena dikumpulkan langsung dari lapangan oleh peneliti dengan menggunakan kuesioner secara langsung. Analisis menggunakan Structural Equating Modelling (SEM) pada Partial Least Square (PLS) versi 3.2.9 dan pengumpulan data menggunakan kuesioner dalam bentuk hardcopy (paper). Hasil penelitian ini menunjukan bahwa Stres Kerja berpengaruh positif dan signifikan terhadap Niat Berpindah, Stres Kerja berpengaruh positif dan signifikan terhadap Kelelahan Kerja, Kelelahan Kerja tidak berpengaruh positif dan tidak signifikan terhadap Niat Berpindah, Kelelahan Kerja tidak memiliki pengaruh positif dan tidak signifikan dalam memediasi Stres kerja dan Niat Berpindah
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan Dan Belanja Modal Terhadap Kinerja Keuangan Daerah Jawa Tengah
Get PDFABSTRACT
This research aims to examine the influence of Regional Original Income, Balancing Funds and Capital Expenditures on the Financial Performance of the Central Java Regional Government in 2019-2022. The dependent variable is the Financial Performance of the Central Java Regional Government measured by the Activity Ratio, while the independent variable is Regional Original Income, Balancing Funds are measured by Ln Regional Original Income and Balancing Funds and Capital Expenditures are measured by the Capital Expenditure Ratio. The data used is secondary data with a population of regional income realization reports for Central Java Province. The purposive sampling used was the regional income realization report for Central Java Province from 2019-2022 which was available at the Directorate General of Fiscal Balance so that the sample used in this research was 29 districts. This research uses multiple linear regression analysis for hypothesis testing using SPPSS 25.
The results of the analysis carried out in this research are that Regional Original Income partially has a negative and significant influence on the Financial Performance of the Central Java Regional Government, the Balancing Fund partially has a negative and significant influence on the Financial Performance of the Central Java Regional Government, Capital Expenditures partially have a negative influence and significant to the Financial Performance of the Central Java Regional Government.
Keywords: Regional Original Income, Balancing Funds, Capital Expenditures and Regional Government Financial Performanc
Faktor Apakah Yang Mempengaruhi Kualitas Laba Pada Sektor Financial?
Get PDFThis study aims to determine what factors affect the quality of profit in the financial sector. The research method used is quantitative method. This study used multiple linear regression model with the help of SPSS program version 23. The data used in this study is secondary data in the form of annual reports of financial sector companies published by IDX in 2019-2022. This study used purposive sampling method. The dependent variable in this study was the quality of profit. The independent variables used are institutional ownership, managerial ownership, audit committee, and stock market value. The results of this study show that institutional ownership has no effect on profit quality, managerial ownership has no effect on profit quality, audit committee has no effect on profit quality, and stock market value affects profit quality.
Keyword : institutional ownership, managerial ownership, audit committee, stock market valu