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PENGARUH FIRM SIZE DAN GROWTH PADA MANAJEMEN LABA 对盈余管理的长期影响
Pub Date : 2019-10-30 DOI: 10.29103/E-MABIS.V20I2.439
Laras Pangesti
This study aims to determine the effect of Firm Size and Growth on earnings management in manufacturing companies listed on the IDX. Quantitative research using 30 respondents and purposive sampling methods, namely (1) Manufacturing Companies that have been listed on the Indonesia Stock Exchange that have submitted audited financial statements and notes to the financial statements as of December 31, according to the research period. (2) Companies that submit complete data in accordance with the information needed, namely Firm Size, Growth and Profit Management. And using secondary data is the financial statements of manufacturing companies that meet the purposive sampling requirements that are analyzed using multiple linear regression with SPSS version 22. The results of this study indicate (1) Firm Size has a significant negative effect on earnings management, (2) Growth has no effect on profit management. Benefits of research, (1) For practitioners, input for investors in investing in the capital market is also a reference to make a healthy company with this research. (2) For Theoretical, Add insight into Firm Size, Growth and Earnings Management.
本研究旨在确定企业规模和成长性对IDX制造业上市公司盈余管理的影响。定量研究采用30个受访者和有目的的抽样方法,即(1)已在印度尼西亚证券交易所上市的制造公司,根据研究期间提交了截至12月31日的经审计的财务报表和财务报表附注。(2)根据所需信息提交完整数据的公司,即企业规模、成长和利润管理。二手数据是对符合有目的抽样要求的制造企业的财务报表,使用SPSS version 22进行多元线性回归分析。研究结果表明:(1)企业规模对盈余管理有显著的负向影响,(2)成长性对利润管理没有影响。(1)对于从业者来说,投资者在资本市场投资的投入也是一个参考,通过本研究可以使公司健康发展。(2)在理论方面,增加对企业规模、成长性和盈余管理的见解。
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引用次数: 2
ANALISA POTENSI UNTUK PENGEMBANGAN INDUSTRI KULIT DI GUNUNG PUNTANG KABUPATEN BANDUNG
Pub Date : 2019-10-21 DOI: 10.29103/E-MABIS.V20I2.347
Dian Kurnianingrum, Iston Dwija Utama, N. Karim, Chyntia Ika Ratnapuri
Gunung Puntang in Bandung Regency West Java is known as one of a coffee and vegetable producer. Moreover, it is also wellknown as a leather craft industry center in West Java. Research entitled "Potential Analysis to Development Leather Industry in Gunung Puntang, Bandung Regency" is an initial research that will become a basis for further research. Short-term goal of this research is to figure out the leather industry potential in villages which located in Mount Puntang. So in the future, researchers could develop effective strategies for those areas. This research use external and internal factors analysis to conclude the opportunities, threaths, strengths and weaknesses of the industry, in order to solve the research questions. As a long-term goal, it hopes that this research result could increase village GDP and achieve community welfare.
西爪哇万隆摄政的古农Puntang是著名的咖啡和蔬菜生产商之一。此外,它也是西爪哇著名的皮革工艺工业中心。题为“万隆县古农蓬塘皮革产业发展潜力分析”的研究是一项初步研究,将成为进一步研究的基础。本研究的短期目标是找出位于蓬唐山的村庄的皮革产业潜力。因此,在未来,研究人员可以为这些领域制定有效的策略。本研究利用外部因素和内部因素分析,总结出该行业的机会、威胁、优势和劣势,以解决研究问题。作为长期目标,希望本研究成果能够提高村庄GDP,实现社区福利。
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引用次数: 0
LIKUIDITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN AUTOMOTIVE YANG TERDAFTAR DI BEI 流动性、活动和盈利能力对北注册的汽车公司的价值
Pub Date : 2019-10-21 DOI: 10.29103/E-MABIS.V20I2.363
R. Chairunnisa
The purpose of this study was to determine the significant influence Current Ratio, Accounts Receivable Turnover and Return On Asset Share Price Automotive Company Listed on the Indonesian Stock Exchange. The analysis used in this research is multiple linear regression analysis. The hypothesis is suspected the influence of Current Ratio, ROA, INTO on stock prices of components in the automotive sector and the stock exchange Indonesia 2011-2013. F-test analysis results, there is a relationship that is of influence between the Current Ratio, ROA, INTO simultaneously to the stock price in the automotive sector listed in  Indonesia stock exchange 2011-2013. T test results showed ROA Inventory Turnover and partially influence on stock prices of automotive and components sector in Indonesia Stock Exchange. The coefficient of determination (R2 = 0.245 or 24.5%), which means that independent variables (Current Ratio, ROA, INTO) can only explain 24.5% of the value of the company and 75.5% are influenced by other factors.
本研究的目的是确定在印尼证券交易所上市的汽车公司的流动比率,应收账款周转率和资产收益率股价的显著影响。本研究采用多元线性回归分析。假设怀疑流动比率,ROA, INTO对印度尼西亚2011-2013年汽车行业和证券交易所零部件股票价格的影响。f检验分析结果表明,2011-2013年印尼证券交易所上市汽车行业的Current Ratio、ROA、INTO同时与股价之间存在影响关系。T检验结果显示印尼证券交易所汽车及零部件行业ROA库存周转率对股价有部分影响。决定系数(R2 = 0.245或24.5%),即自变量(Current Ratio, ROA, INTO)只能解释公司价值的24.5%,75.5%受到其他因素的影响。
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引用次数: 3
DECREASING SATISFACTION OF URBAN TRANSPORT PASSANGERS 城市交通乘客满意度下降
Pub Date : 2019-10-21 DOI: 10.29103/E-MABIS.V20I2.362
Faizal Haris Eko Prabowo, Dwi Laela Rachmawulan, N. Taufik
Transportation services become one of the most needed facilities by many people. in every business activity, satisfaction becomes one of the factors to develop business in the transportation services industry. The decrease of passenger quantity and passenger satisfaction level at public transport service in Ciamis regency become some business problems. The purpose of this research to find out the level of passenger satisfaction and any factors that can affect passenger satisfaction in the district ciamis This research using survey methods. Survey in this research is to describe the phenomenon-related passenger satisfaction level and factors that affect passenger satisfaction in Ciamis.  The study findings that there are three variable which affect passenger satisfaction such as service quality, price fairness and innovation also the level of passenger satisfaction was bad. Required participation from both business owner, driver and government to improve public transportation service system like improving service quality skills for driver, make a price fairness for whole passenger, and make some business innovation both method and business practice.
交通服务成为许多人最需要的设施之一。在每一项商业活动中,满意度成为运输服务业发展业务的因素之一。客运量的下降和乘客满意度的下降已成为厦门市公共交通服务的经营难题。本研究的目的是了解区域客运店的乘客满意度及影响乘客满意度的因素,本研究采用调查法。本研究的调查是描述与现象相关的旅客满意度水平和影响旅客满意度的因素。研究发现,影响旅客满意度的变量有服务质量、价格公平和创新三个,且旅客满意度水平较差。需要企业主、司机和政府三方共同参与,完善公共交通服务体系,如提高司机的服务质量技能,对全体乘客进行价格公平,并在方法和商业实践上进行一些商业创新。
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引用次数: 4
KOPI PAPUA: STRATEGI PEMBERDAYAAN ORANG ASLI PAPUA DALAM INDUSTRI KREATIF DI ERA OTSUS PAPUA 巴布亚咖啡:在巴布亚新几内亚的创意产业中赋予巴布亚人的权力策略
Pub Date : 2019-10-20 DOI: 10.29103/E-MABIS.V20I2.289
Elisabeth Lenny Marit
This paper aims to illustrate Papuan coffee made by indigenous Papuans (OAP) as part of creative industries in the era of Special Autonomy Papua. The facts show that 96 percent coffee plantation in Indonesia is a coffee plantation owned by around 1.7 million farmers families in Indonesia with production of about 0.72 tons per hectare. Based on the above description, half the coffee in Papua need revitalization because the coffee crop is not productive. The total area of coffee is 9,400 hectares in Jayawijaya, Tolikara, Puncak Jaya Lanny Jaya, Dogiyai, Deiyai and Paniai, 50 percent are unproductive. In terms of planting area is indeed an increase of 100 to 200 hectares per year. However, from the production side, Papua’s coffee is only 1,900 tons per year or the productivity of coffee is only 300 kilograms per year. The development of creative industries through Papuan coffee aims to (1) encourage the creation of the creative and socio-cultural sectors of the nation in the dignified Papua Land, and (2) contribute to the productivity of Papuan coffee.
本文旨在说明土著巴布亚人(OAP)制作的巴布亚咖啡作为巴布亚特别自治时代创意产业的一部分。事实表明,印度尼西亚96%的咖啡种植园是由大约170万农民家庭拥有的咖啡种植园,每公顷产量约为0.72吨。基于上述描述,巴布亚有一半的咖啡需要振兴,因为咖啡作物产量不高。在加亚维加亚、托利卡拉、潘扎克加亚、兰尼加亚、多吉耶、德伊耶和帕尼艾,咖啡的总面积为9400公顷,其中50%是非生产性的。在种植面积方面确实是每年增加100到200公顷。然而,从生产方面来看,巴布亚的咖啡每年只有1900吨,或者说咖啡的产量每年只有300公斤。通过巴布亚咖啡发展创意产业的目的是(1)鼓励在有尊严的巴布亚土地上创造国家的创意和社会文化部门,(2)为巴布亚咖啡的生产力做出贡献。
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引用次数: 2
PENGARUH REPUTASI, KUALITAS RELASIONAL DAN KEPERCAYAAN PASIEN TERHADAP KEPUASAN DAN LOYALITAS PASIEN (STUDI KASUS PADA PASIEN RAWAT JALAN BPJS DI RUMAH SAKIT SWASTA KOTA TANGERANG) 患者声誉、关系品质和信任对病人满意度和忠诚的影响(在唐郎市私立医院的BPJS门诊患者病例研究)
Pub Date : 2019-10-20 DOI: 10.29103/E-MABIS.V20I2.394
Eneng Wiliana, Lena Erdawati, Yanthi Meitry
Current government policy requires all hospitals to collaborate with BPJS. The phenomenon that often occurs in some hospitals, is the difference in services between BPJS and non BPJS patients. The purpose of this study was to determine and analyze the effect of reputation, relational quality and trust on BPJS patient satisfaction and loyalty in private hospitals in the city of Tangerang, both partially and simultaneously. And to find out and analyze the effect of satisfaction on BPJS patient loyalty in private hospitals in the city of Tangerang. The research method used is causal research used to prove the cause and effect relationship of several variables. Data collection techniques used were the method of observation, interviews and questionnaires relating to reputation, relational quality, trust in customer satisfaction and customer loyalty. Where the sample used was outpatients in 3 (three) Private Hospitals that have performed BPJS services with well. The analysis technique used is Path Analysis. The results of the analysis show reputation, relational quality, trust affect patient satisfaction and loyalty both partially and simultaneously. And satisfaction affects the loyalty of BPJS outpatients in three private hospitals in the city of Tangerang.
目前的政府政策要求所有医院与BPJS合作。在一些医院经常发生的现象是BPJS患者和非BPJS患者之间的服务差异。本研究的目的是确定和分析声誉、关系质量和信任对坦格朗市私立医院BPJS患者满意度和忠诚度的影响,包括部分影响和同时影响。了解并分析坦格朗市民营医院BPJS满意度对患者忠诚度的影响。使用的研究方法是因果研究,用来证明几个变量的因果关系。使用的数据收集技术是观察、访谈和问卷调查的方法,涉及声誉、关系质量、客户满意度和客户忠诚度的信任。其中使用的样本是3(3)家私立医院的门诊患者,这些医院提供了良好的BPJS服务。使用的分析技术是路径分析。分析结果表明,声誉、关系质量、信任对患者满意度和忠诚度有部分和同时的影响。坦格朗市三家民营医院BPJS门诊患者满意度影响忠诚度。
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引用次数: 3
KONSEP TEORI H, PENGARUH BI RATE, KURS TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) PERIODE TAHUN 2009 – 2017 理论概念H, BI RATE, KURS对2009 - 2017年度股票价格指数(IHSG)的影响
Pub Date : 2019-10-12 DOI: 10.29103/E-MABIS.V20I1.387
Roikhan Mochamad Aziz, Awaludin Syarif Abdulah
This study was to examine the general effects BI Rate (Bank Indonesia’s Rate) and Exchange Rate (Rupiah againts USD) as macroeconomic variables againts Jakarta Composite Index atau JSX Composite and the information about possibility of H-Teory that might be used. Descriptive quantitative research method was used to this research. Secondary data technique collection with Eviews version 4.0 as a tools to proceed it. The datas of this research was taken from Central Statistics Agency (BPS), Bank Indonesia (BI, and Indonesia Stock Exchange (IDX) from 2009 – 2017 period. The result showed that BI Rate and Exchange rate has no significant influence on JSX Composite, this was seen from the results the test for the whole varibales in the model was done using the F-test, showed that the F-statistic value of 2212.537 with the probability value of 0.000000 was smaller than α = 0.05 which means H0 was accepted. This means that the BI rate and exchange rate were tested together (simultaneous) did not significantly affect the JSX Composite with a confidence level of 0.984719 or 98.47 percent. H theory here, is expected to be a meeting point in any test that includes the dimensions of Worship.
本研究旨在检验BI Rate (Bank Indonesia’s Rate)和汇率(卢比兑美元)作为宏观经济变量对雅加达综合指数和JSX综合指数的一般影响,以及可能使用h理论的可能性信息。本研究采用描述性定量研究方法。以Eviews 4.0版本为工具进行二次数据技术收集。本研究的数据来自2009年至2017年期间的中央统计局(BPS),印度尼西亚银行(BI)和印度尼西亚证券交易所(IDX)。结果表明BI Rate和Exchange Rate对JSX Composite没有显著影响,从结果可以看出,对模型中所有变量进行f检验,结果表明,概率值为0.000000的f统计值2212.537小于α = 0.05,即接受H0。这意味着BI率和汇率一起(同时)测试没有显著影响JSX综合指数,置信水平为0.984719或98.47%。H理论在这里,被期望成为任何测试的交汇点,包括敬拜的维度。
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引用次数: 0
ANALISIS PENGARUH KEPERCAYAAN TERHADAP KEPUTUSAN PELANGGAN MENGGUNAKAN PRODUK IM3 DIKALANGAN MASYARAKAT KOTA LHOKSEUMAWE 分析了lhomakumawe市公众对使用IM3产品的消费者决定的信念影响
Pub Date : 2019-10-12 DOI: 10.29103/E-MABIS.V20I1.386
T. Edyansyah
The purpose of this study was to determine the effect of trust in the customer’s decision to use the product IM3 in Lhokseumawe City. The population in this study is that people who use the product IM3 in Lhokseumawe City as a cellular telecommunications network. Because the population is not so clear in use IM3 products, the researchers took a sample of 100 respondents. The data obtained will be calculated and analyzed according to the model that are related. To see the effect, the authors use a simple linear regression model to see how much influence the customer’s trust in the costumer decision. Used in this study also tested the validity and reliability testing as well as the classical assumption of normality test and test heteroscedasticity. From the research, to find how many the role of trust (X) in influencing customer decisions (Y), can be seen in the R2 value of 0.408 or 40.8 % and the remaining 59.2 % is influenced by other variables not examined in this study (error term). T test or ttest for independent variable (X) obtained tcount 8.222, so the value of tcount 8.222 ttabel 1.984, where that trust in costumer (X) significantly influence customer decision variable (Y) with a significant level of 0.000. So it can be concluded that in this study received a hypothesis (H1) proposed that independent variables significantly influence customer decisions. Advice from the results of this study are encouraging consumer confidence in the IM3 level of sales that the company should continue to give satisfaction on an ongoing basis so that the percentage of sales in its services continues to increase.
本研究的目的是确定信任对顾客决定使用Lhokseumawe市IM3产品的影响。本次研究的对象是在罗雪马威市使用IM3产品作为移动通信网络的人群。由于人群对使用IM3产品的情况不太清楚,研究人员选取了100名受访者作为样本。得到的数据将根据相关的模型进行计算和分析。为了观察效果,作者使用了一个简单的线性回归模型来观察顾客的信任对顾客决策的影响程度。本研究还采用了效度、信度检验以及经典的正态性假设检验和异方差检验。从研究中可以看出,信任(X)对客户决策(Y)有多少影响,R2值为0.408或40.8%,其余59.2%受到本研究未检查的其他变量(误差项)的影响。对自变量(X)进行T检验或检验得到tcount 8.222,因此tcount 8.222的值表为1.984,其中客户信任(X)显著影响客户决策变量(Y),显著水平为0.000。因此可以得出结论,在本研究中收到了假设(H1)提出的自变量显著影响客户决策。从这项研究的结果中得出的建议鼓励了消费者对IM3销售水平的信心,公司应该继续在持续的基础上给予满意度,以便其服务的销售百分比继续增加。
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引用次数: 0
THE ANALYZE OF INFLUENCE MOTIVATION AND WORK SATISFACTION TO EMPLOYEES PERFORMANCE OF PT INDOTECH METAL NUSANTARA KARAWANG pt indotech metal员工绩效的影响动机与工作满意度分析
Pub Date : 2019-10-12 DOI: 10.29103/E-MABIS.V20I1.392
Neneng Sofiyanti, D. Nurdiansyah, Anggi Pasca Arnu
The result of preliminary studies was found that Employees Performance is not optimal. Motivation and work satisfactin is the most dominant factor of influence. The research of target is obtaining empiric evidence and finding clarity of phenomenon and also conclusion about the influence of motivation and work satisfaction to employees performance PT Indotech Metal Nusantara Karawang. Expected can giving something for development economic science especially; management development of institute, public service management, marketing management, human resource and generally of economic science. The method used is descriptive survey and explanatory survey. The sampling technique was used simple random sampling. Data analysis techniques is to expose each variable we,it used range scale. Data analysis technique used correlation analysis technique variables and Path Analysis Technique, to expose the influence of motivation and work satisfaction. The conclusion from the examination that Motivation at PT Indotech Metal Nusantara Karawang is good with total score 628,6. Work satisfaction at PT Indotech Metal Nusantara Karawang is good with total score 613,9. Employees performance at PT Indotech Metal Nusantara Karawang is good with total score 626,7. Influence directly motivation to employees performance of 31,25%, while the indirect influence of 3,06%. In total influences of motivation to employees performance at PT Indotech Metal Nusantara Karawang of 34,31%. Influence directly work satisfaction to employees performance of 7,13%, while the indirect influence of 3,06%. In total influences of motivation to employees performance at PT Indotech Metal Nusantara Karawang of 10,19%. Simultaneously influence motivation end work satisfaction to employees performance at PT Indotech Metal Nusantara Karawang of 44,50%.
初步研究结果发现,员工绩效并不理想。动机和工作满意度是最主要的影响因素。研究的目标是获得经验证据,找到动机和工作满意度对员工绩效影响的现象和结论的清晰度。预期尤其能为发展经济科学有所贡献;学院管理发展、公共服务管理、市场营销管理、人力资源和一般经济科学。使用的方法是描述性调查和解释性调查。抽样技术采用简单随机抽样。数据分析技术就是暴露我们的每个变量,它采用范围尺度。数据分析技术采用变量相关分析技术和路径分析技术,揭示动机对工作满意度的影响。PT Indotech Metal Nusantara Karawang的动机较好,总分为628,6。PT Indotech Metal Nusantara Karawang的工作满意度较好,总分为613,9。PT Indotech Metal Nusantara Karawang员工表现良好,总分626,7分。激励对员工绩效的直接影响为31.25%,而间接影响为3.06%。动机对PT Indotech Metal Nusantara Karawang员工绩效的总影响为34.31%。工作满意度对员工绩效的直接影响为7.13%,而间接影响为3.06%。动机对PT Indotech Metal Nusantara Karawang员工绩效的总影响为10.19%。在PT Indotech Metal Nusantara Karawang,工作满意度对员工绩效的影响为44.50%。
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引用次数: 0
ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS TINJAUAN TEORITIS ADOPSI IAS 41 生物资产处理分析分析,理论采用IAS 41
Pub Date : 2019-10-12 DOI: 10.29103/E-MABIS.V20I1.389
N. Yunita, Nur Ramadani
This study animed to determine how the treatment of biological assets in PTPN IV and the comparison of the tretment of biological assets based on the standars applied by PTPN IV with IAS 41. The objects in this study were the treatment of biological assets in PTPN IV. The research method used was descriptive qualitative research. The reseults of this study indicated that the recongnition, presentation, and disclosure for biological assets at PTPN IV was in accordance with IAS 41, but for measuring biological assets using the acquisition price while IAS 41 measures biological assets using fair value.
本研究旨在确定PTPN IV中生物资产的处理方式,并根据PTPN IV所采用的标准与IAS 41进行生物资产处理的比较。本研究的对象是PTPN IV中生物资产的处理,研究方法为描述性定性研究。本研究结果表明,PTPN IV对生物资产的确认、列报和披露符合IAS 41,但使用收购价格计量生物资产,而IAS 41使用公允价值计量生物资产。
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引用次数: 1
期刊
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis
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