32 research outputs found
PENGARUH DEBT DEFAULT DAN FINANCIAL DISTRESS PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Full text linkTanggung jawab seorang auditor yakni mengevaluasi kesanggupan suatu entitas dalam mempertahankan kelangsungan hidupnya (going concern). Tujuan dari penelitian ini yakni guna mengetahui dampak debt default serta financial distress terhadapiopini audit going concern pada perusahaani manufaktur yang terdaftar di BEI pada tahun 2018-2020. Metodologi dalam penelitian ini yakni kuantitatif dengan pendekatan causal research. Jumlah populasi sebanyak 195 laporan keuangan serta sampel sebanyak 84 laporan keuangan yang dikumpulkan dengan purposive sampling. Data kuantitatif penelitian ini didapatkan dengan sumber data sekunder. Teknik analisis regresi logistik biner dipakai dalam penelitian ini, seperti pengujian statistic descriptive, pengujian F, pengunjian wald serta pengujian Nagelkerke R Square. Hasil akhir menunjukan variabel debt default serta financial distress tidak berdampak signifikan kepada penerimaan opini audit going concern secara simultan. Hasil penelitian secara parsial memperlihatkan variabel debt default berdampak negatif serta tidak signifikan, sedangkan financial distress berdampak negatif serta signifikan kepada opini audit going concer
Rasio Investasi, Quick Ratio, Return on Investment, dan Pertumbuhan Perusahaan dalam Memengaruhi Dividend Payout Ratio (Studi Kasus pada 5 Perusahaan Industri Manufaktur di Bursa Efek Indonesia
Full text linkAll companies have a goal of improving the welfare of the owners and investors.The company's goal can be achieved by maximizing the stock price, in order to improve the welfare of the shareholders of the company distributing dividends each year. Dividend policy of the company relating to the determination of the percentage of profits to be distributed to shareholders in the form of dividends or retained for future investment financing. Dividend policy has significant implications for investors and for companies, because it involves two parties and conflicting interests, namely the shareholders with dividends, and interest of the company retained earnings. The amount of profit is distributed as dividends declared a Dividend Payout Ratio (DPR). Dividend Payout Ratio is the ratio between the dividend with earnings per share expressed as a percentage.The problems that arise as a consequence of the divergence of interests between investors and companies to make the management company should be able to make the right policy on corporate dividend percentage by considering the factors that influence it. Therefore, researchers conduct research with the aim to determine the effect of variables investment ratio, quick ratio, return on investment, and firm growth partially and simultaneously the dividend payout ratio at 5 Industrial Manufacturing companies in the Indonesia Stock Exchange (formally Jakarta Stock Exchange) in the year 2003 to 2007. This research is expected to contribute to determine the effect of the investment ratio, quick ratio, return on investment, and growth of the company's dividend payout ratio which can then be used sabagai additional information in making investment decisions.The result showed that the individual test results show that of the four independent variables were examined, ie variable investment ratio, quick ratio, return on investment, and growth of the company, only the ratio of investment and growth in the company's effect on the dependent variable, the dividend payout ratio. While the test results simultaneously (together) shows the investment ratio, quick ratio, return on investment, and the growth of corporate influence the dividend payout ratio. Subsequent research suggested attention to other factors outside of the study were still associated with the dividend policy and also can use other companies listed on the JSE in addition to manufacturing companies. Observation period used can be extended so that more number of observations, it would be more valid to generalize the results of the study
Pengaruh etika profesional manajemen terhadap kualitas laporan keuangan:(Survey pada perusahaan manufaktur di Provinsi Lampung)[Tesis]
No full textBibl.;hlm.: 69 -70v.;tab.;il.; 70 hlm.; 28 Cm. --lamp.(12 lembar
The Effect of the Characteristics of the Company on the Disclosure of Corporate Social Responsibility (Empirical Studies on the Coal Industry Listed in Indonesia Stock Exchange in 2011-2013)
No full textThis study aims to identify and analyze the effect of profitability, leverage, firm size, and sizeof board of commisioner on the disclosure of social responsibility in the Coal industry that listed in Indonesia Stock Exchange period 2011-2013. The first hypothesis is profitability has positive effect on Corporate Social Responsibility (CSR) disclosure, the second hypothesis is leverage has negative effect on Corporate Social Responsibility (CSR) disclosure, the third hypothesis is size firm has positive effect on Corporate Social Responsibility (CSR) disclosure, the fourth hypothesissize of board of commisioner is has positive effect on Corporate Social Responsibility (CSR) disclosure.Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) G3 Guideliness is seen in the company's annual financial statements. The sample in this study is coal industry that listed in Indonesia Stock Exchange 2011-2013. Sampling technique used in this study is purposive sampling, so that obtained 15 companies.Profitability measured by Return on Assets (ROA), leverage is measured using a Debt Equity Ratio (DER), Company size is measured by total assets, and size of board of commisioner is measured by amount ofcommissionersinthe company. The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows. The results showed that in partial profitability, firm size, and size of board of commisioner has positive influence on CorporateSocial Responsibility (CSR) disclosure in the coal industry are listed in the Indonesia Stock Exchange, while the variable leverage negatively affects Corporate Social Responsibility (CSR) disclosure inthe coal industry are listed in the Indonesia Stock Exchange
PEMANFAATAN CAMPURAN OYEK UBI KAYU, GRITS JAGUNG, BERAS MERAH DAN GRITS KEDELAI TERHADAP SNACK EKSTRUSI
No full textLatar belakang
Saat ini pemenuhan kebutuhan pangan masih merupakan masalah bagi banyak negara, terutama negara berkembang. Kebutuhan pangan yang terus meningkat masih menjadi persoalan yang belum dapat diatasi. Hal ini disebabkan karena bertambahnya jumlah penduduk yang tidak sebanding dengan pertambahan jumlah makanan, untuk menanggulangi masalah tersebut alternatif pemecahannya adalah dengan meningkatkan pemanfaatan atau nilai guna sumber daya alam hasil pertanian.
Teknologi ekstrusi merupakan teknologi yang semakin berkembang di kalangan industri pangan, meskipun pada awalnya prinsip ekstrusi ini banyak digunakan untuk keperluan-keperluan yang berkaitan dengan industri logam, polimer, plastik dan produk pangan pasta, namun karena prinsipnya yang sama maka dapat pula diterapkan pada proses pengolahan produk-produk pangan secara luas (Muchtadi, Haryadi dan Basuki, 1988). Cara pengolahan bahan pangan menggunakan ekstruder telah popular di masyarakat. Waktu proses yang sangat singkat, cara pengolahan bahan pangan dengan metode ekstrusi memiliki tingkat produktifitas yang tinggi sehingga semakin berkembang dan sangat diminati serta memiliki prospek yang cerah pada masa sekarang maupun masa yang akan datang.
Snack merupakan makanan ringan yang sangat digemari oleh semua kalangan baik dari anak-anak, remaja sampai orang tua. Snack ekstrusi merupakan kelompok makanan ringan yang dibuat melalui proses ekstrusi. Proses pembuatan snack ekstrusi yaitu menggunakan alat ekstruder dengan sistem pemasakan ekstrusi dan menghasilkan produk yang bergelembung kering (puff-dry) (Muchtadi et al.,1988)
Pada masa sekarang, teknologi ekstrusi telah berkembang semakin pesat dan kebanyakan dimanfaatkan untuk pengolahan serealia dan biji-bijian (Muchtadi et al,.1988). Serealia adalah produk agrikultur yang utama serta merupakan sumber kalori yang utama di dunia. Salah satu jenis serealia diantaranya adalah jagung. Jagung dapat dianggap sebagai makanan pokok kedua
di Indonesia. Jagung umum dipakai untuk proses ekstrusi karena harganya yang murah dan banyak tersedia. Umumnya produk ekstrusi yang berbahan baku jagung memiliki tekstur yang renyah dan mudah mengalami puffing (Muchtadi et al,. 1988). Selain itu, jagung dari segi gizi juga mempunyai andil yang cukup besar seperti tingginya karbohidrat, namun rendah protein dan beberapa mineral yang dibutuhkan tubuh.
Pada sebagian orang, beras merah tidak senikmat beras putih, namun sesungguhnya beras merah lebih kaya nutrisi. Beras merah juga dipercaya sangat baik bagi kesehatan karena mengandung banyak zat yang bermanfaat bagi tubuh yang tidak ditemukan pada jenis beras putih. Kandungan tersebut antara lain serat pangan, antioksidan, serta vitamin dan berbagai mineral (Suardi, 2005).
Menurut Suardi (2005), beras merah diinformasikan mengandung karbohidrat, lemak, serat, asam folat, magnesium, fosfor, protein, vitamin A, B, C, dan B kompleks. Penganeka-ragaman pangan dan usaha penggunaan beras dalam bentuk-bentuk non nasi, maka dibuatlah salah satu bentuk non nasi yaitu dalam bentuk produk ekstrusi dari bahan beras.
Di Indonesia, ubi kayu (Manihot utillisima) merupakan makanan pokok ketiga setelah beras dan jagung. Berdasarkan pada produksi ubi kayu, manfaatnya dibidang kesehatan serta didukung oleh Peraturan Presiden Republik Indonesia nomor 22 tahun 2009 tentang kebijakan percepatan penganeka-ragaman konsumsi pangan berbasis sumber daya lokal maka produk olahan dari ubi kayu perlu ditingkatkan.
Oyek adalah butiran yang terbuat dari ubi kayu yang direndam selama beberapa hari, dibentuk menjadi butiran (granula), dikukus dan dijemur dibawah sinar matahari, sehingga membentuk butiran granula yang keras dan kering. Oyek merupakan salah satu makanan yang cukup popular dikalangan masyarakat bawah, namun penggunaannya hanya sebatas untuk makanan pengganti nasi saja. Salah satu alternatif bentuk pengolahan pangan yang dapat meningkatkan nilai guna oyek adalah dengan memanfaatkannya sebagai bahan baku ekstrusi.
Pemanfaatan oyek dan beras merah di Indonesia belum banyak ragamnya. Biasanya ubi kayu di konsumsi dalam bentuk keripik singkong, tapioka, ubi kayu rebus, getuk dan mie. Sedangkan beras merah selain untuk makanan pokok sehari-
hari sebagian diolah untuk bahan baku pembuatan makanan bayi. Satu hal yang penting dari proses pencampuran tersebut adalah memberi kemungkinan pemanfaatan sumber bahan pangan lain yang belum dimanfaatkan secara optimal dengan jalan subsitusi. Hal demikian penting untuk menunjang proses penganekaragaman pangan (Muchtadi et al., 1988). Usaha untuk meningkatkan diversifikasi pangan, perlu dikembangkan dengan cara memperkenalkan dan membuatnya dalam bentuk produk ekstrusi yang disukai, namun berasal dari bahan baku olahan yang tidak umum dikalangan masyarakat seperti oyek ubi kayu dan peningkatan nilai guna beras merah serta jagung sebagai bahan baku unggulan untuk produk ekstrusi serta suplai protein.
Penelitian ini merupakan suatu upaya pemanfaatan bahan pangan dengan penganeka-ragaman cara pengolahannya dan meningkatkan nilai guna bahan hasil pertanian. Ketiga bahan baku yang digunakan adalah bahan yang kaya karbohidrat, untuk menambah nilai gizi protein ditambahkan kedelai sebagai sumber protein terbesar. Berdasarkan peneletian sebelumnya, penambahan protein berlebih menyebabkan produk tidak mengembang. Penggunaan ketiga bahan baku tersebut dan penambahan kacang kedelai secara merata pada setiap perlakuan diharapkan menghasilkan produk ekstrusi ber-protein dan formulasi bahan lainnya antara oyek, beras merah dan jagung menghasilkan produk ekstrusi yang baik. Ekstrudat yang dihasilkan merupakan makanan ringan berbentuk bulat memanjang serta bergelembung kering.
Berdasarkan urian diatas, maka dilakukan penelitian dengan judul “Pemanfaatan Campuran Oyek Ubi Kayu, Grits Jagung, Beras Merah dan Grits Kedelai terhadap Mutu Snack Ekstrusi
Pentingnya Perencanaan Dan Pengendalian Piutang Dagang Dalam Meningkatkan Laba Usaha (Studi Kasus Pada PT Central Karya Utama Di Bandar Lampung)
Full text linkThe purpose of this study was to determine the extent to which the company has been carrying out the planning and control of accounts receivable and related to increased corporate profits. Used for data analysis with a qualitative analysis method of comparative analysis or comparison of theory with practice and methods of quantitative analysis by means of the profitability ratio analysis and activity ratios. From the results of research and discussion shows that the rate of turnover of accounts receivable during the period 2004-2008 is always fluctuating, resulting in earnings from year to year, too, is changing
Analisis Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, Dan Leverage Terhadap Pengungkapan Tanggung Jawab Sosial Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016
Full text linkThis study aims to analyze the influence of the size of the company, the board of commissioners, profitability and leverage. On the disclosure of corporate social responsibility in the mining industry sector. The independent variable in this study is the size of the company, the board of commissioners, profitability and leverage. And the dependent variable is the Disclosure of Social Responsibility / CSRD.The sample of this study is mining companies and industry sectors listed in Indonesia stock Exchange in the period 2014-2016. The Total of the corporation in this study a total of 13 companies. Test hypothesis with multiple regression analysis. The results of the multiple regression analysis showed that the size of the company, the board of commissioners, profitability and leverage affect positively on the Disclosure of Social Responsibility. The value of the Adjusted R2 of the regression model is 0,518 It means that 51.8% of corporate social responsibility disclosure can be explained by the size of the company, the board of commissioners, profitability, and leverage
The Effect of The Characteristics of The Company On The Disclosure Of Corporate Social Responsibility (Empirical Studies On The Coal Industry Listed in Indonesia Stock Exchange in 2011-2013)
No full textThis study aims to identify and analyze the effect of profitability, leverage, firm size, and sizeof board of commisioner on the disclosure of social responsibility in the Coal industry that listed in Indonesia Stock Exchange period 2011-2013. The first hypothesis is profitability has positive effect on Corporate Social Responsibility (CSR) disclosure, the second hypothesis is leverage has negative effect on Corporate Social Responsibility (CSR) disclosure, the third hypothesis is size firm has positive effect on Corporate Social Responsibility (CSR) disclosure, the fourth hypothesissize of board of commisioner is has positive effect on Corporate Social Responsibility (CSR) disclosure.Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) G3 Guideliness is seen in the company's annual financial statements. The sample in this study is coal industry that listed in Indonesia Stock Exchange 2011-2013. Sampling technique used in this study is purposive sampling, so that obtained 15 companies.Profitability measured by Return on Assets (ROA), leverage is measured using a Debt Equity Ratio (DER), Company size is measured by total assets, and size of board of commisioner is measured by amount ofcommissionersinthe company. The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows. The results showed that in partial profitability, firm size, and size of board of commisioner has positive influence on CorporateSocial Responsibility (CSR) disclosure in the coal industry are listed in the Indonesia Stock Exchange, while the variable leverage negatively affects Corporate Social Responsibility (CSR) disclosure inthe coal industry are listed in the Indonesia Stock Exchange
Analisis Faktor-faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kota Bandar Lampung
No full textThis study aims to analyze the factors that influence the quality of the financial statements of the local government of Bandar Lampung City. Data collection is done by distributing questionnaires to employees related to financial reporting. The test results show that the competence of human resources has no significant effect on the quality of the financial statements of the Bandar Lampung city government while the internal control system and government financial supervision have a significant effect on the quality of the Bandar Lampung City financial report
Corporate Financial Performance Effects of Macro Economic Factors Against Stock Return
Full text linkThe improvement in macroeconomic factors can provide a signal as a sign that the investment climate will also be more conducive. Indonesia Stock Exchange (IDX) which can be considered as the main indicator of financial performance has experienced substantial growth from 1999 until now. IDX experiencing a record low in 1998 amid the economic crisis, but reversed course and reached record highs in 2013. In 2010 IDX is the index with the best performance in the Asia Pacific region with an increase of 44 percent. This study aims to determine the effect of the company's financial performance with ROA and ROE indicators, macroeconomic factors with indicators of SBI interest rate and exchange rate on stock returns of non-financial companies listed on the Indonesia Stock Exchange. The results of this study indicate that the variable ROA partially negative effect on stock returns, ROE has a positive effect on stock returns, the variable interest rate and exchange rate SBI positive effect on stock returns. Conclusion This study shows that the regression model is formed from Independent variables ROA, ROE, SBI interest rate and the exchange rate can be used as the basis of investment decision making considerations forinvestors in the Indonesia Stock Exchange (IDX) mainly for shares in the company's nonfinance
