Stabilitas perbankan merupakan hal penting, dimana dalam kestabilan perbankan terdapat kestabilan kondisi keuangan yang memiliki peran sebagai intermediary yaitu sebagai penyalur dana kepada pihak ketiga dalam bentuk kredit. Dengan peran perbankan ini diharapkan dapat membantu perekonomian negara melalui kontribusi berupa bantuan dana yang disalurkan. Kesehatan kondisi keuangan perbankan salah satunya dilihat dari bagaimana kinerja perbankan melalui net interest margin (NIM) yang merupakan bagian dari resiko pasar dan loan to deposit ratio (LDR) yang merupakan bagian dari resiko likuiditas. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh NIM dan LDR terhadap stabilitas perbankan di Indonesia. Penelitian diharapkan bisa sebagai masukan kepada pihak perbankan agar bisa meningkatkan kinerjanya. Metode penelitian berupa penelitian kuantitatif, dimana NIM diharapkan memiliki pengaruh positif terhadap stabilitas perbankan sehingga perbankan bisa meningkatkan kinerjanya melalui peningkatan NIM, dan loan to deposit ratio (LDR) yang merupakan rasio likuiditas untuk menilai kinerja bank dalam memenuhi kewajiban kepada para nasabah yang telah menanamkan dananya, stabilitas perbankan akan diukur menggunakan Z-Score.Kata kunci: Net Interest Margin, Loan to Deposit Ratio (LDR), Stabilitas Perbankan
{"title":"PENGARUH NET INTEREST MARGIN (NIM) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP STABILITAS PERBANKAN INDONESIA","authors":"Yulis Maulida Berniz","doi":"10.24905/mlt.v3i1.1289","DOIUrl":"https://doi.org/10.24905/mlt.v3i1.1289","url":null,"abstract":"Stabilitas perbankan merupakan hal penting, dimana dalam kestabilan perbankan terdapat kestabilan kondisi keuangan yang memiliki peran sebagai intermediary yaitu sebagai penyalur dana kepada pihak ketiga dalam bentuk kredit. Dengan peran perbankan ini diharapkan dapat membantu perekonomian negara melalui kontribusi berupa bantuan dana yang disalurkan. Kesehatan kondisi keuangan perbankan salah satunya dilihat dari bagaimana kinerja perbankan melalui net interest margin (NIM) yang merupakan bagian dari resiko pasar dan loan to deposit ratio (LDR) yang merupakan bagian dari resiko likuiditas. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh NIM dan LDR terhadap stabilitas perbankan di Indonesia. Penelitian diharapkan bisa sebagai masukan kepada pihak perbankan agar bisa meningkatkan kinerjanya. Metode penelitian berupa penelitian kuantitatif, dimana NIM diharapkan memiliki pengaruh positif terhadap stabilitas perbankan sehingga perbankan bisa meningkatkan kinerjanya melalui peningkatan NIM, dan loan to deposit ratio (LDR) yang merupakan rasio likuiditas untuk menilai kinerja bank dalam memenuhi kewajiban kepada para nasabah yang telah menanamkan dananya, stabilitas perbankan akan diukur menggunakan Z-Score.Kata kunci: Net Interest Margin, Loan to Deposit Ratio (LDR), Stabilitas Perbankan","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116098807","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}
Pengaruh Citra, Rumah Sakit, dan Kualitas, pelayanan terhadap, Loyalitas Pasien, Melalui Kepuasan, Pasien Studi, pada Rumah, Sakit Umum, Kardinah Tegal, M. Ardiyanto, dan A. Tabrani, Rsud Kardinah Tegal
M. Andi Ardiyanto. Influence of Image and Quality of Service To Consumer Loyalty Through Consumer Satisfaction (Study At Hospital KardinahTegal). Thesis.Tegal: Master of Management Pancasakti University of Tegal. 2017 The purpose of this research is to test empirically the influence of image and service quality to consumer loyalty through consumer satisfaction (Study AtHospital KardinahTegal). The research variables in this research are image, service quality, satisfaction and loyalty. The hypothesis of this study is the image and quality of service influence on consumer loyalty through consumer satisfaction. Data collection method used in this research is questionnaire. While the data analysis method used is SEM analysis using AMOS application The result of this research are (1) image have positive effect to satisfaction (2) service quality have positive effect to satisfaction (3) image have positive effect to loyalty (4) service quality have positive influence to loyalty (5) satisfaction positive effect to loyalty (6) Can mediate the influence of the image on loyalty but satisfaction can not mediate the influence of service quality on loyalty.Keywords: Image, Service Quality, Satisfaction, Loyalty
{"title":"PENGARUH CITRA RUMAH SAKIT DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PASIEN MELALUI KEPUASAN PASIEN (STUDI PADA RUMAH SAKIT UMUM KARDINAH TEGAL)","authors":"Pengaruh Citra, Rumah Sakit, dan Kualitas, pelayanan terhadap, Loyalitas Pasien, Melalui Kepuasan, Pasien Studi, pada Rumah, Sakit Umum, Kardinah Tegal, M. Ardiyanto, dan A. Tabrani, Rsud Kardinah Tegal","doi":"10.24905/mlt.v3i1.1290","DOIUrl":"https://doi.org/10.24905/mlt.v3i1.1290","url":null,"abstract":"M. Andi Ardiyanto. Influence of Image and Quality of Service To Consumer Loyalty Through Consumer Satisfaction (Study At Hospital KardinahTegal). Thesis.Tegal: Master of Management Pancasakti University of Tegal. 2017 The purpose of this research is to test empirically the influence of image and service quality to consumer loyalty through consumer satisfaction (Study AtHospital KardinahTegal). The research variables in this research are image, service quality, satisfaction and loyalty. The hypothesis of this study is the image and quality of service influence on consumer loyalty through consumer satisfaction. Data collection method used in this research is questionnaire. While the data analysis method used is SEM analysis using AMOS application The result of this research are (1) image have positive effect to satisfaction (2) service quality have positive effect to satisfaction (3) image have positive effect to loyalty (4) service quality have positive influence to loyalty (5) satisfaction positive effect to loyalty (6) Can mediate the influence of the image on loyalty but satisfaction can not mediate the influence of service quality on loyalty.Keywords: Image, Service Quality, Satisfaction, Loyalty","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133962180","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}
The purpose of this research is (1) to know how much influence of motivation to job satisfaction, (2) to know how big influence of transformational leadership style to job satisfaction (3) to know how big influence of organizational culture to job satisfaction, (4) (5) to find out how big influence of leadership style of trasnformasional to employee performance, (6) to know how big influence of organizational culture to employee performance, (7) to know how big influence collectively between variable On employee performance with through job satisfaction variable. Respondents in this study as many as 115 people, the respondents are employees CV. Sinar Jaya Tegal. This research uses Structural Equation Modeling (SEM) which is run through AMOS program as its analysis tool. The result of data analysis proved that motivation influence to job satisfaction by 32% while for the transformational leadership style to job satisfaction get 6% and for organizational culture have no effect to job satisfaction is proved with minus value equal to (-14%). And for the relationship of motivation to employee performance have significant influence with 34%, transformational leadership style to employee performance have significant influence with value 17%, and for organizational culture to employee performance have significant influence with 4% and to influence collectively between motivation, Transformational leadership style and organizational culture to employee performance where through job satisfaction fulfillment got influence 39%, and the rest influenced by other factors which not in carefully in this research. Â Keywords:Â Motivation, Transformational Leadership, Organizational Culture, Job Satisfaction, Employee Performance
{"title":"PENGARUH MOTIVASI, GAYA KEPEMIMPINAN TRANSFOMASIONAL DAN BUDAYA ORGANISASI MELALUI PEMENUHAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN CV. SINAR JAYA TEGAL","authors":"Vidi Sandi, Mustolah Maufur","doi":"10.24905/mlt.v2i1.1283","DOIUrl":"https://doi.org/10.24905/mlt.v2i1.1283","url":null,"abstract":"The purpose of this research is (1) to know how much influence of motivation to job satisfaction, (2) to know how big influence of transformational leadership style to job satisfaction (3) to know how big influence of organizational culture to job satisfaction, (4) (5) to find out how big influence of leadership style of trasnformasional to employee performance, (6) to know how big influence of organizational culture to employee performance, (7) to know how big influence collectively between variable On employee performance with through job satisfaction variable. Respondents in this study as many as 115 people, the respondents are employees CV. Sinar Jaya Tegal. This research uses Structural Equation Modeling (SEM) which is run through AMOS program as its analysis tool. The result of data analysis proved that motivation influence to job satisfaction by 32% while for the transformational leadership style to job satisfaction get 6% and for organizational culture have no effect to job satisfaction is proved with minus value equal to (-14%). And for the relationship of motivation to employee performance have significant influence with 34%, transformational leadership style to employee performance have significant influence with value 17%, and for organizational culture to employee performance have significant influence with 4% and to influence collectively between motivation, Transformational leadership style and organizational culture to employee performance where through job satisfaction fulfillment got influence 39%, and the rest influenced by other factors which not in carefully in this research. Â Keywords:Â Motivation, Transformational Leadership, Organizational Culture, Job Satisfaction, Employee Performance","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131349084","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}
Money managers clearly have a fiduciary duty to investigate before they invest client funds. The purpose of this per stock is, Income and Total cash flow the value of change both simultaneously and partial. This study employes a method of casual testing or case. Financial base was taken from a financial report of entities affiliated with the industrial facilities of the industrial food and a wide variety of industry in 2015-2016. The analysis data used a double regression analysis the result of a partial research directed that the income and total cash flow have an effect on the vale of the company. But the profit per share has no influence on the value of the company. The result of the research simultaneously indicate that a simultaneously return of the profit per share, the total cash flow and income has an effect the value of the company Keywords: Earnings per Sahre, Revenue, Total cash flow, the value of the company
{"title":"PENGARUH LABA PER SAHAM, PENDAPATAN, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Go Publik di Bursa Efek Indonesia Sektor Industri Barang Konsumsi dan Aneka Industri periode 2015-2016)","authors":"Akhmad Firdan Rakhman, Nurrul Ainy","doi":"10.24905/mlt.v2i2.1285","DOIUrl":"https://doi.org/10.24905/mlt.v2i2.1285","url":null,"abstract":"Money managers clearly have a fiduciary duty to investigate before they invest client funds. The purpose of this per stock is, Income and Total cash flow the value of change both simultaneously and partial. This study employes a method of casual testing or case. Financial base was taken from a financial report of entities affiliated with the industrial facilities of the industrial food and a wide variety of industry in 2015-2016. The analysis data used a double regression analysis the result of a partial research directed that the income and total cash flow have an effect on the vale of the company. But the profit per share has no influence on the value of the company. The result of the research simultaneously indicate that a simultaneously return of the profit per share, the total cash flow and income has an effect the value of the company Keywords: Earnings per Sahre, Revenue, Total cash flow, the value of the company","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126947835","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}
This research is aimed to know the differences of abnormal return, stock trade volume, and stock trade frequency in before and after the existance of Tax Amnesty Laws. Kind of this research was quantitative research by using secondary data that was gained from company's annual report. Population used in this research was enrolled companies in IDX 30 in Indonesia Stock Exchange that the total was 30 companies. In sample taking technique, the reseacher used purposive sampling with enrolled companies' criterias in IDX 30 periodes March 2017 - April 2017. Tecnique of analyzing data that was used is Wilcoxon Signed Rank Test. The result of this research shows that there are no differences of abnormal return in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,398. In hypothesis 2, there are the differences of stock trade volume in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Then in hypothesis 2, there are the differences of stock trade frequency in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Â Keywords: abnormal return, stock trade volume, stock trade frequency, and Tax Amnesty.
本研究旨在了解税收特赦法实施前后股票异常收益、股票交易量、股票交易频率的差异。这种研究是定量研究，使用二手数据，从公司的年度报告中获得。本研究使用的人口为印度尼西亚证券交易所IDX 30的注册公司，总数为30家公司。在抽样技术上，研究者采用idx30期间(2017年3月- 2017年4月)的入组公司标准进行有目的抽样。使用的数据分析技术是Wilcoxon sign Rank Test。本研究结果显示，在税收特赦法实施前后，企业的异常收益没有差异，得分为渐进线(sig 2)，尾数为0.398。在假设2中，税收特赦法存在前后股票交易量存在差异，得分为0. sig 2尾0。那么在假设2中，税收特赦法出台前后股票交易频率存在差异，得分为0. sig 2尾0。Â关键词:异常收益，股票交易量，股票交易频率，税收特赦。
{"title":"REAKSI INVESTOR DALAM PASAR MODAL TERHADAP UNDANG-UNDANG TAX AMNESTY (EVENT STUDY PADA PERUSAHAAN YANG TERDAFTAR DALAM IDX 30 DI BURSA EFEK INDONESIA)","authors":"N. Hidayah, Budi Susetyo, Yanti Puji Astutie","doi":"10.24905/mlt.v2i1.1275","DOIUrl":"https://doi.org/10.24905/mlt.v2i1.1275","url":null,"abstract":"This research is aimed to know the differences of abnormal return, stock trade volume, and stock trade frequency in before and after the existance of Tax Amnesty Laws. Kind of this research was quantitative research by using secondary data that was gained from company's annual report. Population used in this research was enrolled companies in IDX 30 in Indonesia Stock Exchange that the total was 30 companies. In sample taking technique, the reseacher used purposive sampling with enrolled companies' criterias in IDX 30 periodes March 2017 - April 2017. Tecnique of analyzing data that was used is Wilcoxon Signed Rank Test. The result of this research shows that there are no differences of abnormal return in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,398. In hypothesis 2, there are the differences of stock trade volume in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Then in hypothesis 2, there are the differences of stock trade frequency in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Â Keywords: abnormal return, stock trade volume, stock trade frequency, and Tax Amnesty.","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131800383","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}
The purpose of this study is to find out the supply chain map of raw materials from carrosseries industry suppliers; analyze supply chain management in the car body industry; and knowing the involvement of stakeholders in influencing the development of the bodybuilding industry. This research was conducted with literature studies based on literature sources in the form of articles and reports from previous research results. The supply chain that is applied is the flow of raw material from the supplier, goes to the purchasing department, then goes to the warehouse and production section. Supply chain management applied by the company is guided by the Standard Operating Procedure (SOP) in each part to maintain product quality. The development of car body industry companies depends on the involvement of stakeholders: government, suppliers, employees, distributors and consumers.Keywords: supply chain management, stakeholders, car body industry
{"title":"IMPLEMENTASI MANAJEMEN RANTAI PASOK DAN KETERLIBATAN STAKEHOLDER PADA INDUSTRI KAROSERI MOBIL","authors":"A. Yulianto, Dewi Apriani Fr","doi":"10.24905/mlt.v3i1.1284","DOIUrl":"https://doi.org/10.24905/mlt.v3i1.1284","url":null,"abstract":"The purpose of this study is to find out the supply chain map of raw materials from carrosseries industry suppliers; analyze supply chain management in the car body industry; and knowing the involvement of stakeholders in influencing the development of the bodybuilding industry. This research was conducted with literature studies based on literature sources in the form of articles and reports from previous research results. The supply chain that is applied is the flow of raw material from the supplier, goes to the purchasing department, then goes to the warehouse and production section. Supply chain management applied by the company is guided by the Standard Operating Procedure (SOP) in each part to maintain product quality. The development of car body industry companies depends on the involvement of stakeholders: government, suppliers, employees, distributors and consumers.Keywords: supply chain management, stakeholders, car body industry","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129893545","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}
The influence of earning turnover, tax rate and self assessment system on taxpayer compliance of SMSe in Tegal City. (Study on tax payers of Micro, Small, and Medium Enterprises registered in KPP Pratama Tegal). Undergraduate Thesis. Tegal: Faculty of Economics and Bussines, Pancasakti University, Tegal. 2018. The purpose of this research is to the influence of income, tax rate, and self assessment system on taxpayer compliance SMEs in Tegal City. The sample in this research are 83 respondents there are is a bussines owners, micro, small, and medium in Tegal City. This research were collected through is quetionnaires. The test Instrument reliability in this research includes, validity test and reliability test. The test of Classic assumption include normality test, multicolinearity test, and heteroscedasticity test. For hypothesis test, we are using multiple linear regression analysis. The results of this research showed that the variable turnover income and self assessment system have simultaneously (together) effect on taxpayer compliance SMEs in Tegal City with a significance value of 0.000. Partially on variable earning turnover have effect on compliance taxpayer SMEs in Tegal City with a significance value of 0,000, variable taxe rate have effect on taxpayer compliance SMEs in Tegal City with a significance value of 0,035, and variable self assessment system have effect on taxpayer compliance SMSe in Tegal City with significance value of 0,011.Keywords: Income Turnover, Tax Rate, Self Assessment System, Taxpayer Compliance
{"title":"PENGARUH OMZET PENGHASILAN, TARIF PAJAK, SERTA SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA TEGAL","authors":"Putri Rizqiyah Yuliyanah, Dien Noviany R, Baihaqi Fanani","doi":"10.24905/mlt.v3i1.1286","DOIUrl":"https://doi.org/10.24905/mlt.v3i1.1286","url":null,"abstract":"The influence of earning turnover, tax rate and self assessment system on taxpayer compliance of SMSe in Tegal City. (Study on tax payers of Micro, Small, and Medium Enterprises registered in KPP Pratama Tegal). Undergraduate Thesis. Tegal: Faculty of Economics and Bussines, Pancasakti University, Tegal. 2018. The purpose of this research is to the influence of income, tax rate, and self assessment system on taxpayer compliance SMEs in Tegal City. The sample in this research are 83 respondents there are is a bussines owners, micro, small, and medium in Tegal City. This research were collected through is quetionnaires. The test Instrument reliability in this research includes, validity test and reliability test. The test of Classic assumption include normality test, multicolinearity test, and heteroscedasticity test. For hypothesis test, we are using multiple linear regression analysis. The results of this research showed that the variable turnover income and self assessment system have simultaneously (together) effect on taxpayer compliance SMEs in Tegal City with a significance value of 0.000. Partially on variable earning turnover have effect on compliance taxpayer SMEs in Tegal City with a significance value of 0,000, variable taxe rate have effect on taxpayer compliance SMEs in Tegal City with a significance value of 0,035, and variable self assessment system have effect on taxpayer compliance SMSe in Tegal City with significance value of 0,011.Keywords: Income Turnover, Tax Rate, Self Assessment System, Taxpayer Compliance","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133333509","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}
The purpose of this study is to investigate and analyse the factor that will influence the selection of accounting student in a public accounting career and non a public accounting career. Factor that’s influence the career choice become public accounting variabels financial rewards, professional training, social value, work environment, labor market considerations and personality. The primary data in this study were obtained by performing the university Mercu Buana Yogyakarta Campus 2 accounting student discourse with a total sample of 69 students. Analysis tools used in this study in logistic regression. The resuld showed that simultaneous variable financial rewards, professional training, social value and personality significantly influence career choice public accountants. While work environment and labor market consideration not significan influence career choice public accountants. Keywords: Financial reward; professional training; social value, work environment; labor market considerations
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Progran Studi S1 Jurusan Akuntansi Universitas Mercu Buana Yogyakarta)","authors":"Eviy Rosmalinda, Diana Airawaty","doi":"10.24905/mlt.v2i2.1274","DOIUrl":"https://doi.org/10.24905/mlt.v2i2.1274","url":null,"abstract":"The purpose of this study is to investigate and analyse the factor that will influence the selection of accounting student in a public accounting career and non a public accounting career. Factor that’s influence the career choice become public accounting variabels financial rewards, professional training, social value, work environment, labor market considerations and personality. The primary data in this study were obtained by performing the university Mercu Buana Yogyakarta Campus 2 accounting student discourse with a total sample of 69 students. Analysis tools used in this study in logistic regression. The resuld showed that simultaneous variable financial rewards, professional training, social value and personality significantly influence career choice public accountants. While work environment and labor market consideration not significan influence career choice public accountants. Keywords: Financial reward; professional training; social value, work environment; labor market considerations","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115396903","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}
Tujuan penelitian ini adalah untuk mengetahui pengaruh cost of debt, laba, persentase perubahan laba, shareholder’s equity dan ukuran perusahaan secara baik secara parsial maupun secara simultan terhadap pengungkapan laporan keuangan pada perusahaan textille dan garment yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015. Metode penelitian ini menggunakan pendekatan kuantitatif. Teknik Pengumpulan Data yang digunakan pada penelitian ini adalah metode dokumentasi. sedangkan Analisis data yang digunakan adalah pengujian asumsi klasik, analisis regresi linier berganda, uji signifikan parameter individual (uji statistik t), uji signifikansi simultan (uji statistik F) dan Koefisien Determinasi. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan cost of debt terhadap pengungkapan laporan keuangan. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa terdapat pengaruh yang signifikan laba terhadap pengungkapan laporan keuangan. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan persentase perubahan laba terhadap pengungkapan laporan keuangan. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan shareholder’s equity terhadap pengungkapan laporan keuangan. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan ukuran perusahaan terhadap pengungkapan laporan keuangan. Berdasarkan hasil uji pengaruh secara simultan dapat disimpulkan bahwa ada pengaruh yang signifikan antara cost of debt, laba, persentase perubahan laba, shareholder’s equity dan ukuran perusahaan secara simultan terhadap pengungkapan laporan keuangan.  Kata Kunci: cost of debt, laba, persentase perubahan laba, shareholder’s equity, ukuran perusahaan, pengungkapan laporan keuangan.
{"title":"PENGARUH COST OF DEBT, LABA, PERSENTASE PERUBAHAN LABA, SHAREHOLDER’S EQUITY DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN TEXTILLE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Kristina Wati, Setyowati Subroto","doi":"10.24905/mlt.v2i1.1278","DOIUrl":"https://doi.org/10.24905/mlt.v2i1.1278","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui pengaruh cost of debt, laba, persentase perubahan laba, shareholder’s equity dan ukuran perusahaan secara baik secara parsial maupun secara simultan terhadap pengungkapan laporan keuangan pada perusahaan textille dan garment yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015. Metode penelitian ini menggunakan pendekatan kuantitatif. Teknik Pengumpulan Data yang digunakan pada penelitian ini adalah metode dokumentasi. sedangkan Analisis data yang digunakan adalah pengujian asumsi klasik, analisis regresi linier berganda, uji signifikan parameter individual (uji statistik t), uji signifikansi simultan (uji statistik F) dan Koefisien Determinasi. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan cost of debt terhadap pengungkapan laporan keuangan. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa terdapat pengaruh yang signifikan laba terhadap pengungkapan laporan keuangan. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan persentase perubahan laba terhadap pengungkapan laporan keuangan. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan shareholder’s equity terhadap pengungkapan laporan keuangan. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan ukuran perusahaan terhadap pengungkapan laporan keuangan. Berdasarkan hasil uji pengaruh secara simultan dapat disimpulkan bahwa ada pengaruh yang signifikan antara cost of debt, laba, persentase perubahan laba, shareholder’s equity dan ukuran perusahaan secara simultan terhadap pengungkapan laporan keuangan.  Kata Kunci: cost of debt, laba, persentase perubahan laba, shareholder’s equity, ukuran perusahaan, pengungkapan laporan keuangan.","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130073769","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}
The research is a comparative kausal research that aims to find out: (1) A professional skepticism of the ability of auditor in detectin deception, (2) The independent influence of auditor for the auditors’ ability to detect fraud and (3) The influence of professional skeptics and the independent of auditors are simultan as to the ability in detecting deficiencies. The populasi and research are the auditors who work for the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. In this research using a sample of s much as 35 auditors from 70 auditors, where this policy is the policy of the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. The research uses the questionnaires in the account of its data. The test technique used is a validation test technique and reliability test. The classic assumptions test include multisquinty testing tests, tests of normality, and the heterochromatic test. The hypothesis used in this research is the doble regression analysis. The result of this investigation indicates that: (1) professional skepticism has a effect on the ability of auditors in detecting deception, (2) the independent auditors has no effect on the ability of an auditor in detecting cheating, and (3) professional skeptics and independent auditors have a simultaneous effect on the ability of auditors in detecting deficiencies.
本研究是一项比较因果关系研究，旨在发现:(1)对审计师发现欺诈能力的专业怀疑，(2)审计师对审计师发现欺诈能力的独立影响，以及(3)专业怀疑论者和独立审计师对发现缺陷能力的影响是同时存在的。大众和研究人员是在日惹的巴丹Pengawasan Keuangan dan Pembangunan (BPKP) Daerah istimea工作的审计员。在这项研究中，从70名审核员中抽取了35名审核员作为样本，其中这项政策是日惹的巴丹Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa。该研究使用调查问卷来记录其数据。所使用的测试技术是验证性测试技术和可靠性测试。经典的假设检验包括多斜视检验、正态性检验和异色检验。本研究使用的假设是双回归分析。调查结果表明:(1)职业怀疑主义对审计师发现舞弊的能力有影响;(2)独立审计师对审计师发现舞弊的能力没有影响;(3)职业怀疑主义和独立审计师对审计师发现缺陷的能力有同步影响。
{"title":"PENGARUH SKEPTISME PROFESIONAL DAN INDEPENDENSI AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) DI BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) DI DAERAH ISTIMEWA YOGYAKARTA","authors":"Paulince Grace Sigiro, T. Astuti","doi":"10.24905/mlt.v2i2.1293","DOIUrl":"https://doi.org/10.24905/mlt.v2i2.1293","url":null,"abstract":"The research is a comparative kausal research that aims to find out: (1) A professional skepticism of the ability of auditor in detectin deception, (2) The independent influence of auditor for the auditors’ ability to detect fraud and (3) The influence of professional skeptics and the independent of auditors are simultan as to the ability in detecting deficiencies. The populasi and research are the auditors who work for the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. In this research using a sample of s much as 35 auditors from 70 auditors, where this policy is the policy of the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. The research uses the questionnaires in the account of its data. The test technique used is a validation test technique and reliability test. The classic assumptions test include multisquinty testing tests, tests of normality, and the heterochromatic test. The hypothesis used in this research is the doble regression analysis. The result of this investigation indicates that: (1) professional skepticism has a effect on the ability of auditors in detecting deception, (2) the independent auditors has no effect on the ability of an auditor in detecting cheating, and (3) professional skeptics and independent auditors have a simultaneous effect on the ability of auditors in detecting deficiencies.","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"360 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124532379","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：