Pub Date : 2020-07-25DOI: 10.25181/esai.v14i2.2387
Arseta Yudha Lesmana, A. R. P. Barusman, Tina MB Virgawenda
The port is one of the drivers of the economy because it is the main gateway in the process of up and down passengers, as well as a facility that facilitates the distribution of production and trade between islands. The port becomes a public facility where interactions between users are established in connection with economic activity. The purpose of this study is to find out how much the influence of pricing and service quality on the intention to purchase at port services companies and ferry crossings in South Lampung. This research was conducted by disseminating questionnaires to port service users and data analysis methods using multiple linear regressions. The results showed that pricing has a positive and significant effect on intention to purchase and the quality of service has a positive and significant effect on intention to purchase.
{"title":"Pengaruh Penetapan Harga dan Kualitas Layanan Terhadap Intention To Purchase","authors":"Arseta Yudha Lesmana, A. R. P. Barusman, Tina MB Virgawenda","doi":"10.25181/esai.v14i2.2387","DOIUrl":"https://doi.org/10.25181/esai.v14i2.2387","url":null,"abstract":"The port is one of the drivers of the economy because it is the main gateway in the process of up and down passengers, as well as a facility that facilitates the distribution of production and trade between islands. The port becomes a public facility where interactions between users are established in connection with economic activity. The purpose of this study is to find out how much the influence of pricing and service quality on the intention to purchase at port services companies and ferry crossings in South Lampung. This research was conducted by disseminating questionnaires to port service users and data analysis methods using multiple linear regressions. The results showed that pricing has a positive and significant effect on intention to purchase and the quality of service has a positive and significant effect on intention to purchase.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114653520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-25DOI: 10.25181/esai.v14i2.2388
Devi Rizka Sari, Destia Pentiana, Arif Makhsun
This Final Task aims to find out the health level of people's credit banks in BPR XYZ in 2017 and 2018 by using the CAMEL method. This CAMEL method is based on the Decree of the Board of Directors of Bank Indonesia No. 30/12/KEP/DIR dated April 30, 1997 regarding the Procedures for Assessing the Health Level of The People's Credit Bank. The type of data used is secondary data in the form of bank management questionnaires that include general management and risk management and bpr xyz financial statements for the period 2017 - 2018. Data collection techniques are using documentation methods. The data analysis technique used is a quantitative analysis technique. The working procedure performed by the author is to calculate the ratio of each CAMEL component, calculate the credit score ratio and the credit score of factors, then sum up the entire credit score of factors and determine the category of BPR health predicate. The results of data analysis and discussion showed that the health level of BPR XYZ in 2017-2018 based on the CAMEL method received the title OF SEHAT.
{"title":"Penilaian Tingkat Kesehatan Bank Perkreditan Rakyat XYZ dengan Metode Camel (Periode 2017-2018)","authors":"Devi Rizka Sari, Destia Pentiana, Arif Makhsun","doi":"10.25181/esai.v14i2.2388","DOIUrl":"https://doi.org/10.25181/esai.v14i2.2388","url":null,"abstract":"This Final Task aims to find out the health level of people's credit banks in BPR XYZ in 2017 and 2018 by using the CAMEL method. This CAMEL method is based on the Decree of the Board of Directors of Bank Indonesia No. 30/12/KEP/DIR dated April 30, 1997 regarding the Procedures for Assessing the Health Level of The People's Credit Bank. The type of data used is secondary data in the form of bank management questionnaires that include general management and risk management and bpr xyz financial statements for the period 2017 - 2018. Data collection techniques are using documentation methods. The data analysis technique used is a quantitative analysis technique. The working procedure performed by the author is to calculate the ratio of each CAMEL component, calculate the credit score ratio and the credit score of factors, then sum up the entire credit score of factors and determine the category of BPR health predicate. The results of data analysis and discussion showed that the health level of BPR XYZ in 2017-2018 based on the CAMEL method received the title OF SEHAT.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134599434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penerlitian ini bertujuan untuk melihat dampak penerapan strategi penghindatan pajak (tax avoidance) terhadap PPh terutang untuk WPOP. Metode penelitian yang digunakan adalah deskriptif analitis, dengan metode pengumpulan data menggunakan metode wawancara, pengamatan dan metode dokumentasi. Sampel penelitian diambil menggunakan metode purposive sample terhadap 30 WPOP Pengusaha yang menyelenggarakan pembukuan. Hasil akhir dari penelitian ini adalah adanya penurunan/berkurangnya PPh terutang yang ditanggung oleh WPOP di akhir tahun jika WPOP melakukan stategi tax avoidance.
{"title":"Mengkaji Dampak Penerapan Strategi Penghindaran Pajak (Tax Avoidance) terhadap PPh Terutang WPOP","authors":"Damayanti Damayanti, Eksa Ridwansyah, Nurmala Nurmala","doi":"10.25181/esai.v14i1.2386","DOIUrl":"https://doi.org/10.25181/esai.v14i1.2386","url":null,"abstract":"Penerlitian ini bertujuan untuk melihat dampak penerapan strategi penghindatan pajak (tax avoidance) terhadap PPh terutang untuk WPOP. Metode penelitian yang digunakan adalah deskriptif analitis, dengan metode pengumpulan data menggunakan metode wawancara, pengamatan dan metode dokumentasi. Sampel penelitian diambil menggunakan metode purposive sample terhadap 30 WPOP Pengusaha yang menyelenggarakan pembukuan. Hasil akhir dari penelitian ini adalah adanya penurunan/berkurangnya PPh terutang yang ditanggung oleh WPOP di akhir tahun jika WPOP melakukan stategi tax avoidance.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"1234 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113994808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-25DOI: 10.25181/esai.v14i1.2385
E. Puspitasari, Oki Arifin, Destia Pentiana
This research was qualitative aiming to reveal the extent to which the management of the Office of Communication and Informatics (Diskominfo) of Pringsewu has accorded the APO domain (align, plan, organize) on COBIT 5 framework. It was also intended to measure the capability level of the planning of the IT management at Diskominfo of Pringsewu based on COBIT 5 framework. The APO domain has thirteen processes related to the strategy, planning, identification, and contribution of IT to achieve the organizational goals. Diskominfo currently has the master plan of the development of e-government, but it has not applied any evaluation process yet. It is because there has been no policy related to the evaluation process from either inside or outside organization. The results of this study have indicated that the capability level of the APO domain is 45.77% which falls in the level one rate which means that it is partially achieved. This study shows that, currently, Diskominfo of Pringsewu has not possessed some important components in the development process of information technology management, namely service quality management, risk management, and information security management system.
{"title":"Audit Tata Kelola Teknologi Informasi dengan Pendekatan COBIT 5","authors":"E. Puspitasari, Oki Arifin, Destia Pentiana","doi":"10.25181/esai.v14i1.2385","DOIUrl":"https://doi.org/10.25181/esai.v14i1.2385","url":null,"abstract":"This research was qualitative aiming to reveal the extent to which the management of the Office of Communication and Informatics (Diskominfo) of Pringsewu has accorded the APO domain (align, plan, organize) on COBIT 5 framework. It was also intended to measure the capability level of the planning of the IT management at Diskominfo of Pringsewu based on COBIT 5 framework. The APO domain has thirteen processes related to the strategy, planning, identification, and contribution of IT to achieve the organizational goals. Diskominfo currently has the master plan of the development of e-government, but it has not applied any evaluation process yet. It is because there has been no policy related to the evaluation process from either inside or outside organization. The results of this study have indicated that the capability level of the APO domain is 45.77% which falls in the level one rate which means that it is partially achieved. This study shows that, currently, Diskominfo of Pringsewu has not possessed some important components in the development process of information technology management, namely service quality management, risk management, and information security management system.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"46 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122570538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-25DOI: 10.25181/esai.v14i1.2383
Fedri Zuwely, Ribhan Ribhan, Nova Mardiana
The purpose of this study was to determine the effect of leadership style, motivation, and human resource development on employee performance implemented by PT KAI (Persero) Bandung 2 daop operating unit in influencing the performance of its employees. This study was analyzed using multiple linear regression analysis. The data used in this study used questionnaire data obtained from 236 respondents' answers to employees of PT KAI (Persero) Bandung 2 daop operation unit. The conclusion is that this study supports the proposed hypothesis, namely: Leadership style has a positive effect on employee performance, motivation has a positive effect on employee performance, and HR development has a positive effect on employee performance. Suggestions given from this research are PT KAI (Persero) Bandung Daop 2 operating unit so that in creating good employee performance every leader must have the care, trust, and motivation of employees actively working, entering on time and working seriously. The leader motivates the morning briefing / apple before work so that it is directed and controlled to do the task of carrying out the train journey. In improving human resource development, it is necessary to supervise the quality of work by increasing the training of employees who have not done special training, motivating employees to improve the formalities of higher education so that they can develop and have performance standards both in the company and the government.
本研究旨在探讨PT KAI (Persero)万隆2号营运单位的领导风格、动机及人力资源开发对员工绩效的影响。本研究采用多元线性回归分析。本研究使用的数据采用问卷调查的数据，从236名受访者的回答中获得PT KAI (Persero)万隆2 daop运营单位的员工。结论是本研究支持提出的假设，即:领导风格对员工绩效有正向影响，激励对员工绩效有正向影响，人力资源开发对员工绩效有正向影响。本研究给出的建议是PT KAI (Persero)万隆Daop 2运营单元，在创造良好的员工绩效时，每位领导者都必须得到员工积极工作、按时上班、认真工作的关心、信任和动力。领导在工作前激励晨会/苹果，以便指导和控制完成执行火车旅程的任务。在改进人力资源开发方面，需要通过增加对未接受过专门培训的员工的培训来监督工作质量，激励员工改善高等教育的手续，使他们在公司和政府中都能发展并有绩效标准。
{"title":"Pengaruh Gaya Kepemimpinan, Motivasi, dan Pengembangan SDM terhadap Kinerja Karyawan","authors":"Fedri Zuwely, Ribhan Ribhan, Nova Mardiana","doi":"10.25181/esai.v14i1.2383","DOIUrl":"https://doi.org/10.25181/esai.v14i1.2383","url":null,"abstract":"The purpose of this study was to determine the effect of leadership style, motivation, and human resource development on employee performance implemented by PT KAI (Persero) Bandung 2 daop operating unit in influencing the performance of its employees. This study was analyzed using multiple linear regression analysis. The data used in this study used questionnaire data obtained from 236 respondents' answers to employees of PT KAI (Persero) Bandung 2 daop operation unit. The conclusion is that this study supports the proposed hypothesis, namely: Leadership style has a positive effect on employee performance, motivation has a positive effect on employee performance, and HR development has a positive effect on employee performance. Suggestions given from this research are PT KAI (Persero) Bandung Daop 2 operating unit so that in creating good employee performance every leader must have the care, trust, and motivation of employees actively working, entering on time and working seriously. The leader motivates the morning briefing / apple before work so that it is directed and controlled to do the task of carrying out the train journey. In improving human resource development, it is necessary to supervise the quality of work by increasing the training of employees who have not done special training, motivating employees to improve the formalities of higher education so that they can develop and have performance standards both in the company and the government.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121632524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-25DOI: 10.25181/esai.v14i1.2384
M. Sidik, Umarudin Kurniawan
This study aims to examine the abnormal return and stock trading volume to environmental pollution events. This research is included in quantitative research. Data source in this research is secondary data. Sources of data in this study were obtained from the 3 most trusted online mass media, namely; Kompas, Republika and Koran Tempo to find information about environmental pollution events conducted by the company, as well as for financial data of share price and trading volume through Indonesia Stock Exchange website or other providers such as, yahoo finance and World Investment. Based on the test results, it can be concluded that, the hypothesis stating that there is a market reaction to environmental contamination events indicated by the decrease in average abnormal return before and after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange was rejected, The difference in market reaction to environmental contamination events is indicated by the decrease in average abnormal return after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange. The second hypothesis is rejected, the hypothesis that there is a market reaction to environmental contamination events is indicated by a decrease in average trading volume before and after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange, there is no market reaction to the event of environmental contamination Which is indicated by a decrease in average trading volume after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange.
本研究旨在探讨环境污染事件的异常收益与股票交易量。本研究属于定量研究。本研究的数据来源为二手数据。本研究的数据来源来自3家最受信任的网络大众媒体，分别是;Kompas, Republika, Koran Tempo等网站，通过印尼证券交易所网站或yahoo finance, World Investment等其他提供商，查找公司进行的环境污染事件的信息，以及股价和交易量的财务数据。根据检验结果，可以得出结论:印度尼西亚证券交易所上市公司报告环境污染事件前后平均异常收益下降所表明的市场对环境污染事件有反应的假设被否定;印尼证券交易所上市公司报告环境污染事件后的平均异常收益下降，表明市场对环境污染事件反应的差异。第二个假设被否定，即市场对环境污染事件有反应的假设，表现为印尼证券交易所上市公司在报告环境污染事件前后的平均交易量下降。市场对环境污染事件没有反应，这表明在印度尼西亚证券交易所上市的公司在报告环境污染事件后平均交易量下降。
{"title":"Abnormal Return dan Volume Perdagangan Saham atas Peristiwa Pencemaran Lingkungan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia","authors":"M. Sidik, Umarudin Kurniawan","doi":"10.25181/esai.v14i1.2384","DOIUrl":"https://doi.org/10.25181/esai.v14i1.2384","url":null,"abstract":"This study aims to examine the abnormal return and stock trading volume to environmental pollution events.\u0000This research is included in quantitative research. Data source in this research is secondary data. Sources of data in this study were obtained from the 3 most trusted online mass media, namely; Kompas, Republika and Koran Tempo to find information about environmental pollution events conducted by the company, as well as for financial data of share price and trading volume through Indonesia Stock Exchange website or other providers such as, yahoo finance and World Investment.\u0000Based on the test results, it can be concluded that, the hypothesis stating that there is a market reaction to environmental contamination events indicated by the decrease in average abnormal return before and after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange was rejected, The difference in market reaction to environmental contamination events is indicated by the decrease in average abnormal return after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange. The second hypothesis is rejected, the hypothesis that there is a market reaction to environmental contamination events is indicated by a decrease in average trading volume before and after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange, there is no market reaction to the event of environmental contamination Which is indicated by a decrease in average trading volume after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"300 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114029641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-25DOI: 10.25181/esai.v14i1.2374
Nurmala Nurmala, Damayanti Damayanti, Evi Yuniarti
Penelitian ini menganalisis tingkat kesadaran dan faktor yang mempengaruhi UMKM di kota Bandar Lampung dalam membayar pajak. Faktor yang menjadi indikator tingkat kesadaran UMKM dalam membayar pajak adalah pengetahuan UMKM tentang pajak, tingkat kepercayaan wajib pajak, pemahaman sanksi pajak, sistem pembayaran pajak, kepemilikan NPWP dan tingkat pendidikan. Objek penelitian adalah UMKM, terutama UMKM pangan yang ada di kota Bandar Lampung tanpa melihat apakah UMKM tersebut terdaftar di KPP tertentu. Data yang diperlukan dalam penelitian ini adalah informasi tentang UMKM dan kuesionar yang harus diisi oleh UMKM. Analisis akan dilakukan secara deskriftif dan kuantitatif dengan menggunakan persamaan regrasi berganda. Kesimpulan dari penelitian ini adalah tingkat kesadaran UMKM di kota Bandar Lampung dalam membayar pajak untuk Kedaton dan Rajabasa adalah sangat tinggi. Dan pengetahuan, tingkat kepercayaan, sanksi perpajakan, sistem pembayaran pajak, dan kepemilikan NPWP secara bersama-bersama adalah faktor yang mempengaruhi kesadaran UMKM di kota Bandar Lampung dalam membayar pajak.
{"title":"Tingkat Kesadaran Serta Faktor yang Mempengaruhi UMKM Di Kota Bandar Lampung Dalam Membayar Pajak","authors":"Nurmala Nurmala, Damayanti Damayanti, Evi Yuniarti","doi":"10.25181/esai.v14i1.2374","DOIUrl":"https://doi.org/10.25181/esai.v14i1.2374","url":null,"abstract":"Penelitian ini menganalisis tingkat kesadaran dan faktor yang mempengaruhi UMKM di kota Bandar Lampung dalam membayar pajak. Faktor yang menjadi indikator tingkat kesadaran UMKM dalam membayar pajak adalah pengetahuan UMKM tentang pajak, tingkat kepercayaan wajib pajak, pemahaman sanksi pajak, sistem pembayaran pajak, kepemilikan NPWP dan tingkat pendidikan. Objek penelitian adalah UMKM, terutama UMKM pangan yang ada di kota Bandar Lampung tanpa melihat apakah UMKM tersebut terdaftar di KPP tertentu. Data yang diperlukan dalam penelitian ini adalah informasi tentang UMKM dan kuesionar yang harus diisi oleh UMKM. Analisis akan dilakukan secara deskriftif dan kuantitatif dengan menggunakan persamaan regrasi berganda. Kesimpulan dari penelitian ini adalah tingkat kesadaran UMKM di kota Bandar Lampung dalam membayar pajak untuk Kedaton dan Rajabasa adalah sangat tinggi. Dan pengetahuan, tingkat kepercayaan, sanksi perpajakan, sistem pembayaran pajak, dan kepemilikan NPWP secara bersama-bersama adalah faktor yang mempengaruhi kesadaran UMKM di kota Bandar Lampung dalam membayar pajak.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126091297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-14DOI: 10.25181/ESAI.V13I2.1304
H. Manullang, E. Simorangkir, Desy Octavia, Dessy Kristy Parapat, Winarti Halawa, Maritta Hirawati
This study aims to examine the effect of cash turnover, working capital and accounts receivable turnover towards liquidity (current ratio) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period both simultaneously and partially and to find out which variables are free, and which has a significant effect on liquidity in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study - 24 Consumer Goods companies - was defined through purposive sampling method in the Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period as well as predetermined criteria. The research applied analytical method of multiple linear regression analysis with SPSS 22 tools. The results of the hypothesis testing of the T-test show that cash turnover variables have an effect on significant liquidity while working capital and receivable turnover variables do not affect the liquidity in Consumer Goods companies in Indonesia stock exchange.Keywords : cash turnover, working capital, accounts receivable turnover, liquidity, current ratio
{"title":"Pengaruh Perputaran Kas, Modal Kerja dan Perputaran Piutang terhadap Likuiditas (Current Ratio) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017","authors":"H. Manullang, E. Simorangkir, Desy Octavia, Dessy Kristy Parapat, Winarti Halawa, Maritta Hirawati","doi":"10.25181/ESAI.V13I2.1304","DOIUrl":"https://doi.org/10.25181/ESAI.V13I2.1304","url":null,"abstract":"This study aims to examine the effect of cash turnover, working capital and accounts receivable turnover towards liquidity (current ratio) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period both simultaneously and partially and to find out which variables are free, and which has a significant effect on liquidity in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study - 24 Consumer Goods companies - was defined through purposive sampling method in the Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period as well as predetermined criteria. The research applied analytical method of multiple linear regression analysis with SPSS 22 tools. The results of the hypothesis testing of the T-test show that cash turnover variables have an effect on significant liquidity while working capital and receivable turnover variables do not affect the liquidity in Consumer Goods companies in Indonesia stock exchange.Keywords : cash turnover, working capital, accounts receivable turnover, liquidity, current ratio","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"422 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133716392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-14DOI: 10.25181/ESAI.V13I2.1302
Hantono Hantono
This study aims to examine and analyze the influence of leverage, earnings management, and company growth to audit going concern opinion on the basic and chemical industries listed on the Stock Exchange for the period 2012-2016. As an explanatory research, this research used descriptive quantitative approach. The study population was 65 financial statements of basic industrial and chemical companies, with a purposive sampling technique. The research samples were 22 basic and chemical industry financial statements for the period of 2012-2016. The method of data analysis in this study is logistic regression analysis. The results of this study indicate that simultaneously leverage, earnings management, and company growth have a significant effect on the going concern audit opinion on the Basic and Chemical Industries listed on the IDX for the period 2012-2016. Partially leverage, earnings management, and company growth have no effect on going concern audit on Basic and Chemical Industries listed on the Stock Exchange for the period 2012-2016 with a significant value> 0.05. The results of Nagelkerke's R Square value in this study are 0.042 which can state that the dependent variable variability (going concern audit) can be explained by the variability of independent variables (leverage, earnings management and company growth) 42% while the remainder equals 58% explained by independent variables others. Keywords: Leverage, Earnings Management, Growth of Company, Audit, Going Concern Opinion
{"title":"Faktor yang Mempengaruhi Opini Going Concern (Studi pada Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia)","authors":"Hantono Hantono","doi":"10.25181/ESAI.V13I2.1302","DOIUrl":"https://doi.org/10.25181/ESAI.V13I2.1302","url":null,"abstract":"This study aims to examine and analyze the influence of leverage, earnings management, and company growth to audit going concern opinion on the basic and chemical industries listed on the Stock Exchange for the period 2012-2016. As an explanatory research, this research used descriptive quantitative approach. The study population was 65 financial statements of basic industrial and chemical companies, with a purposive sampling technique. The research samples were 22 basic and chemical industry financial statements for the period of 2012-2016. The method of data analysis in this study is logistic regression analysis. The results of this study indicate that simultaneously leverage, earnings management, and company growth have a significant effect on the going concern audit opinion on the Basic and Chemical Industries listed on the IDX for the period 2012-2016. Partially leverage, earnings management, and company growth have no effect on going concern audit on Basic and Chemical Industries listed on the Stock Exchange for the period 2012-2016 with a significant value> 0.05. The results of Nagelkerke's R Square value in this study are 0.042 which can state that the dependent variable variability (going concern audit) can be explained by the variability of independent variables (leverage, earnings management and company growth) 42% while the remainder equals 58% explained by independent variables others. Keywords: Leverage, Earnings Management, Growth of Company, Audit, Going Concern Opinion","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128237132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-14DOI: 10.25181/ESAI.V13I2.1307
Irawan Irawan, Arif Makhsun
This study was conducted on interim financial statements of companies included in the calculation of the KOMPAS 100 index on the Indonesia Stock Exchange (IDX) with the consideration that the companies' shares included in the KOMPAS 100 index on average per year control more than 75% in volume trade and market capitalization on the Indonesia Stock Exchange (IDX) so that it is considered the most widely traded stock. Hence, it is expected that many interested parties (especially active investors) of the interim financial report and use accounting information from the company in its investment decisions. The study was conducted on quarterly financial statements, mid-year financial reports and quarterly financial statements.The results of this study indicate that the market responds widely to the announcement of the Interim Financial Report I and Interim Financial Report II published by the issuer. On the other hand the market does not respond broadly to the announcement of the Interim Financial Report III published by the issuer.The involvement of auditors in interim financial reports in the form of reviews and complete audits does not have an impact on improving the quality of information on interim financial statements received by investors. This is demonstrated by the absence of differences in market reactions to the publication of interim financial statements.Keywords: Interim Financial Reports, Market Reactions
{"title":"Reaksi Pasar atas Publikasi Laporan Keuangan Interim Diaudit Studi Empiris pada Perusahaan-Perusahaan yang Mempublik di Bursa Efek Indonesia","authors":"Irawan Irawan, Arif Makhsun","doi":"10.25181/ESAI.V13I2.1307","DOIUrl":"https://doi.org/10.25181/ESAI.V13I2.1307","url":null,"abstract":"This study was conducted on interim financial statements of companies included in the calculation of the KOMPAS 100 index on the Indonesia Stock Exchange (IDX) with the consideration that the companies' shares included in the KOMPAS 100 index on average per year control more than 75% in volume trade and market capitalization on the Indonesia Stock Exchange (IDX) so that it is considered the most widely traded stock. Hence, it is expected that many interested parties (especially active investors) of the interim financial report and use accounting information from the company in its investment decisions. The study was conducted on quarterly financial statements, mid-year financial reports and quarterly financial statements.The results of this study indicate that the market responds widely to the announcement of the Interim Financial Report I and Interim Financial Report II published by the issuer. On the other hand the market does not respond broadly to the announcement of the Interim Financial Report III published by the issuer.The involvement of auditors in interim financial reports in the form of reviews and complete audits does not have an impact on improving the quality of information on interim financial statements received by investors. This is demonstrated by the absence of differences in market reactions to the publication of interim financial statements.Keywords: Interim Financial Reports, Market Reactions","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"164 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123426954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：