Tujuan penelitian ini adalah 1) untuk mengetahui pengaruh tingkat suku bunga terhadap penyaluran kredit UMKM 2) untuk mengetahui pengaruh capital adequacy ratio terhadap penyaluran kredit UMKM 3) untuk mengetahui pengaruh non performance loans terhadap penyaluran kredit UMKM 4). untuk mengetahui pengaruh loan to deposit ratio terhadap penyaluran kredit UMKM, 5) untuk mengetahui pengaruh tingkat suku bunga, capital adequacy ratio, non performance loans, dan loan to deposit ratio secara bersama-sama terhadap penyaluran kredit UMKM. Hipotesis dalam penelitian ini adalah 1) terdapat pengaruh tingkat suku bunga terhadap penyaluran kredit UMKM 2) terdapat pengaruh capital adequacy ratio terhadap penyaluran kredit UMKM, 3) terdapat pengaruh non performance loans terhadap penyaluran kredit UMKM, 4) terdapat pengaruh loan to deposit ratio terhadap penyaluran kredit UMKM, 5) terdapat pengaruh tingkat suku bunga, capital adequacy ratio, non performance loans, dan loan to deposit ratio terhadap penyaluran kredit UMKM. Metode pengumpulan data dalam penelitian ini adalah metode dokumentasi. Metode analisis data dalam penelitian ini adalah uji asumsi klasik, analisis regresi sedehana, uji signifikansi regresi sederhana, analisis regresi berganda, uji signifikansi regresi berganda, dan analisis koefisien determinasi. Kesimpulan dari penelitian ini adalah 1) terdapat pengaruh yang negatif dan signifikan tingkat suku bunga terhadap penyaluran kredit UMKM, dapat diartikan bahwa terdapat pengaruh yang signifikan tingkat suku bunga terhadap penyaluran kredit UMKM secara bersama-sama. 2) terdapat pengaruh yang positf dan signifikan capital adequacy ratio terhadap penyaluran kredit UMKM, 3) terdapat pengaruh yang positf dan tidak signifikan non performance loans terhadap penyaluran kredit UMKM. 4) terdapat pengaruh yang positf dan tidak signifikan loan to deposit ratio terhadap penyaluran kredit UMKM, 5) terdapat pengaruh yang positf dan signifikan tingkat suku bunga, capital adequacy ratio, non performance loans, dan loan to deposit ratio secara bersama-sama terhadap penyaluran kredit UMKM, Â Â Kata Kunci :Â Tingkat Suku Bunga, Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, Penyaluran Kredit UMKM.
{"title":"PENGARUH TINGKAT SUKU BUNGA, CAPITAL ADEQUACY RATIO, NON PERFORMANCE LOANS DAN LOAN TO DEPOSIT RATIO TERHADAP PENYALURAN KREDIT UMKM (Studi Kasus Bank Umum Swasta Nasional Tahun 2014-2016)","authors":"I. Lestari","doi":"10.24905/mlt.v2i1.1282","DOIUrl":"https://doi.org/10.24905/mlt.v2i1.1282","url":null,"abstract":"Tujuan penelitian ini adalah 1) untuk mengetahui pengaruh tingkat suku bunga terhadap penyaluran kredit UMKM 2) untuk mengetahui pengaruh capital adequacy ratio terhadap penyaluran kredit UMKM 3) untuk mengetahui pengaruh non performance loans terhadap penyaluran kredit UMKM 4). untuk mengetahui pengaruh loan to deposit ratio terhadap penyaluran kredit UMKM, 5) untuk mengetahui pengaruh tingkat suku bunga, capital adequacy ratio, non performance loans, dan loan to deposit ratio secara bersama-sama terhadap penyaluran kredit UMKM. Hipotesis dalam penelitian ini adalah 1) terdapat pengaruh tingkat suku bunga terhadap penyaluran kredit UMKM 2) terdapat pengaruh capital adequacy ratio terhadap penyaluran kredit UMKM, 3) terdapat pengaruh non performance loans terhadap penyaluran kredit UMKM, 4) terdapat pengaruh loan to deposit ratio terhadap penyaluran kredit UMKM, 5) terdapat pengaruh tingkat suku bunga, capital adequacy ratio, non performance loans, dan loan to deposit ratio terhadap penyaluran kredit UMKM. Metode pengumpulan data dalam penelitian ini adalah metode dokumentasi. Metode analisis data dalam penelitian ini adalah uji asumsi klasik, analisis regresi sedehana, uji signifikansi regresi sederhana, analisis regresi berganda, uji signifikansi regresi berganda, dan analisis koefisien determinasi. Kesimpulan dari penelitian ini adalah 1) terdapat pengaruh yang negatif dan signifikan tingkat suku bunga terhadap penyaluran kredit UMKM, dapat diartikan bahwa terdapat pengaruh yang signifikan tingkat suku bunga terhadap penyaluran kredit UMKM secara bersama-sama. 2) terdapat pengaruh yang positf dan signifikan capital adequacy ratio terhadap penyaluran kredit UMKM, 3) terdapat pengaruh yang positf dan tidak signifikan non performance loans terhadap penyaluran kredit UMKM. 4) terdapat pengaruh yang positf dan tidak signifikan loan to deposit ratio terhadap penyaluran kredit UMKM, 5) terdapat pengaruh yang positf dan signifikan tingkat suku bunga, capital adequacy ratio, non performance loans, dan loan to deposit ratio secara bersama-sama terhadap penyaluran kredit UMKM, Â Â Kata Kunci :Â Tingkat Suku Bunga, Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, Penyaluran Kredit UMKM.","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"27 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":"133150917","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 was 1) To determine the effect of motivation and on employee performance at the Regional Representative Council Secretariat in Brebes Regency 2) To determine the effect of leadership on employee performance at the Regional Representative Council Secretariat Brebes 3) To determine the effect of motivation and leadership together the same to the performance of employees in the Secretariat of the People's Representative Council of Brebes. respondent from this study were 55 people. Data sources used were questionnaire, observation, interview and literature study. This research method is descriptive research with a quantitative approach, namely the data used in the form of numbers that are analyzed using statistics. Oriented research is more focused on matters relating to the influence of motivation and leadership on employee performance. The research object revolves around factors motivational factors that influence employee performance include physiological aspects, appreciation, security and self-actualization and leadership and employee performance. From the results of data analysis conducted, it can be concluded that there is a positive relationship of motivation (X1) to employee performance (Y). It can be seen in the results of multiple regression tests obtained regression coefficient 0.265 (X1), which indicates that every one percent increase in motivation will cause an increase employee performance is equal to the coefficient value. And there is a positive relationship between leadership (X2) on employee performance (Y) this can be seen in the results of multiple regression tests obtained regression coefficient 0.362 (X2), which shows that every one percent increase in leadership will cause an increase in employee performance at the coefficient value.Keyword: motivation, leadership, performance
{"title":"PENGARUH MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN BREBES","authors":"S. Handayani, Jaka Waskito, M. Gunistiyo","doi":"10.24905/mlt.v2i2.1288","DOIUrl":"https://doi.org/10.24905/mlt.v2i2.1288","url":null,"abstract":"The purpose of this study was 1) To determine the effect of motivation and on employee performance at the Regional Representative Council Secretariat in Brebes Regency 2) To determine the effect of leadership on employee performance at the Regional Representative Council Secretariat Brebes 3) To determine the effect of motivation and leadership together the same to the performance of employees in the Secretariat of the People's Representative Council of Brebes. respondent from this study were 55 people. Data sources used were questionnaire, observation, interview and literature study. This research method is descriptive research with a quantitative approach, namely the data used in the form of numbers that are analyzed using statistics. Oriented research is more focused on matters relating to the influence of motivation and leadership on employee performance. The research object revolves around factors motivational factors that influence employee performance include physiological aspects, appreciation, security and self-actualization and leadership and employee performance. From the results of data analysis conducted, it can be concluded that there is a positive relationship of motivation (X1) to employee performance (Y). It can be seen in the results of multiple regression tests obtained regression coefficient 0.265 (X1), which indicates that every one percent increase in motivation will cause an increase employee performance is equal to the coefficient value. And there is a positive relationship between leadership (X2) on employee performance (Y) this can be seen in the results of multiple regression tests obtained regression coefficient 0.362 (X2), which shows that every one percent increase in leadership will cause an increase in employee performance at the coefficient value.Keyword: motivation, leadership, performance","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"17 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":"127199834","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}
Ullum Inti Fahmi, Inayah Adi Sari, Yanti Puji Astutie
This study aims to determine the implementation of administration, accountability management and reporting the allocation of village funds (ADD) in the process of village development kertayasa kramat district tegal district. To achieve the test, used descriptive method with qualitative approach. Technique of data collection is done by observation, interview and documentation. The result of the research shows that the administration of ADD in Kertayasa Village has been good and according to the procedure, the accountability of ADD management has applied good principle and in accordance with the applicable regulation, the reporting of ADD has applied transparency and accountable principles and is in accordance with the rules set by the central government and Supervision and Development Kertayasa village has done well. Furthermore, in the village of Kertayasa in the making of reporting has been using the system that has been established by the Central Government of Village Finance System (SISKEUDES).Keywords: Village Fund Allocation, Administration,, Management Accountability and Reporting
{"title":"IMPLEMENTASI PENATAUSAHAAN, AKUNTABILITAS PENGELOLAAN DAN PELAPORAN ALOKASI DANA DESA (ADD) DALAM PROSES PEMBANGUNAN DESA KERTAYASA KECAMATAN KRAMAT KABUPATEN TEGAL","authors":"Ullum Inti Fahmi, Inayah Adi Sari, Yanti Puji Astutie","doi":"10.24905/mlt.v3i1.1287","DOIUrl":"https://doi.org/10.24905/mlt.v3i1.1287","url":null,"abstract":"This study aims to determine the implementation of administration, accountability management and reporting the allocation of village funds (ADD) in the process of village development kertayasa kramat district tegal district. To achieve the test, used descriptive method with qualitative approach. Technique of data collection is done by observation, interview and documentation. The result of the research shows that the administration of ADD in Kertayasa Village has been good and according to the procedure, the accountability of ADD management has applied good principle and in accordance with the applicable regulation, the reporting of ADD has applied transparency and accountable principles and is in accordance with the rules set by the central government and Supervision and Development Kertayasa village has done well. Furthermore, in the village of Kertayasa in the making of reporting has been using the system that has been established by the Central Government of Village Finance System (SISKEUDES).Keywords: Village Fund Allocation, Administration,, Management Accountability and Reporting","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"58 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":"131937234","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}
Panggah Wira Angkasa, Dewi Indriasih, Baihaqi Fanani
The Impact of Good Governance, Opinion Shopping, Quality Audit and Audit Client Tenure Application towards Going Concern Opinion Audit Acceptance (Empirical Studies on Infrastructure Services Company, Utility, and Transportation which Registered at Indonesian Stock Exchange (ISE) during 2013 – 2017 Period). Essay. Tegal: Economic & Business Faculty, Pancasakti University Tegal. 2018. The aim of this research is to finding out the impact of institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure towards going concern’s opinion audit on infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period. The population in this research are infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period and the sample determination by using purposive sampling method, so within the result obtained 15 company’s samples. The data analysis method used is logistic regression analysis. Based on logistic regression analytic, the research result concluded that institutional ownership (0,109), audit committee (0,429), opinion shopping (0,607), and quality audit (0,998) are not affecting the going concern opinion audit. Meanwhile, the independent commissioner (0,006), and audit client tenure (0,004) are affecting the going concern opinion audit. Keywords: going concern, opinion audit, institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure
{"title":"PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, OPINION SHOPPING, KUALITAS AUDIT, DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN AUDITING","authors":"Panggah Wira Angkasa, Dewi Indriasih, Baihaqi Fanani","doi":"10.24905/mlt.v2i2.1292","DOIUrl":"https://doi.org/10.24905/mlt.v2i2.1292","url":null,"abstract":"The Impact of Good Governance, Opinion Shopping, Quality Audit and Audit Client Tenure Application towards Going Concern Opinion Audit Acceptance (Empirical Studies on Infrastructure Services Company, Utility, and Transportation which Registered at Indonesian Stock Exchange (ISE) during 2013 – 2017 Period). Essay. Tegal: Economic & Business Faculty, Pancasakti University Tegal. 2018. The aim of this research is to finding out the impact of institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure towards going concern’s opinion audit on infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period. The population in this research are infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period and the sample determination by using purposive sampling method, so within the result obtained 15 company’s samples. The data analysis method used is logistic regression analysis. Based on logistic regression analytic, the research result concluded that institutional ownership (0,109), audit committee (0,429), opinion shopping (0,607), and quality audit (0,998) are not affecting the going concern opinion audit. Meanwhile, the independent commissioner (0,006), and audit client tenure (0,004) are affecting the going concern opinion audit. Keywords: going concern, opinion audit, institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure","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":"130551637","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 ASEAN Economic Community (AEC) is a community of ASEAN countries having a vision and mission to further enhance the welfare of ASEAN countries. The AEC makes the boundaries that were more complicated and difficult to run easier and there are almost no restrictions at all in terms of the economy. There are several advantages and disadvantages with the enactment of the AEC in Indonesia. The AEC is expected to further improve the economy in Indonesia. The level of export imports, poverty rates and the number of unemployed and the level of income per capita and gross domestic product are indicators in measuring the economic development in a country. To find out the success of the AEC which has been running for 3 years, this study will compare these indicators before and after the enactment of the AEC in Indonesia. Keywords: ASEAN Economic Community (AEC), import exports, poverty rates, unemployment, per capita income and gross domestic product.
{"title":"MASYARAKAT EKONOMI ASEAN (MEA) SETELAH TIGA TAHUN PENGIMPLEMENTASIAN DI INDONESIA","authors":"G. Agustin","doi":"10.24905/mlt.v2i2.1276","DOIUrl":"https://doi.org/10.24905/mlt.v2i2.1276","url":null,"abstract":"The ASEAN Economic Community (AEC) is a community of ASEAN countries having a vision and mission to further enhance the welfare of ASEAN countries. The AEC makes the boundaries that were more complicated and difficult to run easier and there are almost no restrictions at all in terms of the economy. There are several advantages and disadvantages with the enactment of the AEC in Indonesia. The AEC is expected to further improve the economy in Indonesia. The level of export imports, poverty rates and the number of unemployed and the level of income per capita and gross domestic product are indicators in measuring the economic development in a country. To find out the success of the AEC which has been running for 3 years, this study will compare these indicators before and after the enactment of the AEC in Indonesia. Keywords: ASEAN Economic Community (AEC), import exports, poverty rates, unemployment, per capita income and gross domestic product.","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"8 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":"131224016","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 to examine the influence of Capital Adequacy Ratio (CAR), Financing Deposit Ratio (FDR), and Operational Cost of Operating Income (ROOP) to Bank Syariah Mandiri The sample in this research is obtained by purposive sampling The criteria of the banks collected in this study are the Financial Statements of the End of the Month of the Month (March, June, September, and December) for the years 2013-2016 and the Final Financial Statements of the Quarterly Months (March, June, and September) for 2017 at Bank Syariah Independent. Result of t test show that CAR variable obtained by regression coefficient equal to -0,753 with significance value equal to 0,463 so that CAR have no effect to ROA. FDR obtained regression coefficient of 1,500 with a significance value of 0.154 so that FDR does not affect the ROA. BOPO obtained regression coefficient of -10.663 with a significance value of 0.000 so that significant effect on ROA. F test results show that CAR, FDR, and BOPO variables simultaneously affect the ROA is indicated with a significance value of less than 0.05 is 0.000. The result of R² test shows that the predictive ability of four independent variables (CAR, FDR, BOPO, ROA) is 96.30%, while the rest of 3.70% is influenced by factors not examined in this research.Keywords: Financing Deposite Ratio (FDR), Capital Adequacy Ratio (CAR), Biaya Operasional Pendapatan Operasional (BOPO) dan Return On Asset (ROA)Â
{"title":"PENGARUH FINANCING DEPOSITE RATIO (FDR), CAPITAL ADEQUACY RATIO (CAR), DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) PADA BANK SYARIAH MANDIRI TAHUN 2013-2017","authors":"Luluk Anggraeni, Mushawir","doi":"10.24905/mlt.v2i2.1280","DOIUrl":"https://doi.org/10.24905/mlt.v2i2.1280","url":null,"abstract":"The purpose of this research is to examine the influence of Capital Adequacy Ratio (CAR), Financing Deposit Ratio (FDR), and Operational Cost of Operating Income (ROOP) to Bank Syariah Mandiri The sample in this research is obtained by purposive sampling The criteria of the banks collected in this study are the Financial Statements of the End of the Month of the Month (March, June, September, and December) for the years 2013-2016 and the Final Financial Statements of the Quarterly Months (March, June, and September) for 2017 at Bank Syariah Independent. Result of t test show that CAR variable obtained by regression coefficient equal to -0,753 with significance value equal to 0,463 so that CAR have no effect to ROA. FDR obtained regression coefficient of 1,500 with a significance value of 0.154 so that FDR does not affect the ROA. BOPO obtained regression coefficient of -10.663 with a significance value of 0.000 so that significant effect on ROA. F test results show that CAR, FDR, and BOPO variables simultaneously affect the ROA is indicated with a significance value of less than 0.05 is 0.000. The result of R² test shows that the predictive ability of four independent variables (CAR, FDR, BOPO, ROA) is 96.30%, while the rest of 3.70% is influenced by factors not examined in this research.Keywords: Financing Deposite Ratio (FDR), Capital Adequacy Ratio (CAR), Biaya Operasional Pendapatan Operasional (BOPO) dan Return On Asset (ROA) ","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130484558","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 obtain empirical evidence of Corporate Governance influence on Related Party Transaction, 2) to obtain empirical evidence of the influence of Ownership Structure on Related Party Transaction, 3) to obtain empirical evidence of the influence of Cash Flow Right to Related Party Transaction, 4) to obtain empirical evidence of Disclosure of rpt influence on the Related Party Transaction, 5) to obtain empirical evidence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The result of the research is that there is no influence of corporate governance to related party transaction, there is positive influence of ownership structure to related party transaction, there is positive influence of cash flow right to related party transaction, there is positive influence of disclosure of rpt to related party transaction, there is influence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The value of determination coefficient obtained is 0.314. it can be concluded that the contribution of corporate governance variable. Ownership structure, cash flow right, and disclosure of rpt to related party transaction amounted to 31.4% while 68.6% was caused by other unexplained factors. Keywords : Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt, Related Party Transaction.
{"title":"PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, HAK ARUS KAS, DAN DISCLOSURE OF RPT TERHADAP TRANSAKSI PIHAK BERELASI","authors":"Rikhan Agustinah, Sumarno, Abdulloh Mubarok","doi":"10.24905/mlt.v2i2.1294","DOIUrl":"https://doi.org/10.24905/mlt.v2i2.1294","url":null,"abstract":"The purpose of this research is 1) to obtain empirical evidence of Corporate Governance influence on Related Party Transaction, 2) to obtain empirical evidence of the influence of Ownership Structure on Related Party Transaction, 3) to obtain empirical evidence of the influence of Cash Flow Right to Related Party Transaction, 4) to obtain empirical evidence of Disclosure of rpt influence on the Related Party Transaction, 5) to obtain empirical evidence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The result of the research is that there is no influence of corporate governance to related party transaction, there is positive influence of ownership structure to related party transaction, there is positive influence of cash flow right to related party transaction, there is positive influence of disclosure of rpt to related party transaction, there is influence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The value of determination coefficient obtained is 0.314. it can be concluded that the contribution of corporate governance variable. Ownership structure, cash flow right, and disclosure of rpt to related party transaction amounted to 31.4% while 68.6% was caused by other unexplained factors. Keywords : Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt, Related Party Transaction.","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115104105","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}
Penelitian ini dilakukan untuk meneliti pengaruh opini audit, solvabilitas dan kepemilikan institusional baik secara parsial maupun secara simultan terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia selama periode tahun 2014-2016. Metode penelitian pada penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan pusrposive sample dan menghasilkan 38 perusahaan. Analisis yang digunakan dalam penelitian menggunakan regresi logistik karena variabel dependen pada penelitian ini menggunakan dummy. Hasil dari penelitian ini menunjukkan bahwa opini audit dan solvabilitas secara parsial tidak mempengaruhi ketepatan waktu. Sedangkan, kepemilikan intitusional secara parsial berpengaruh tehadap ketepatan waktu. Secara Simultan, variabel opini audit, solvabilitas dan kepemilikan institusional berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan. Â Kata Kunci :Â Ketepatan waktu (timeliness), opini audit (audit opinion), solvabilitas (slovability), kepemilikan institusional (institutional ownership).
{"title":"PENGARUH OPINI AUDIT, SOLVABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Kasus pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia)","authors":"A. Kurniati, Mirza Tabrani, Dien Noviany R","doi":"10.24905/mlt.v2i1.1277","DOIUrl":"https://doi.org/10.24905/mlt.v2i1.1277","url":null,"abstract":"Penelitian ini dilakukan untuk meneliti pengaruh opini audit, solvabilitas dan kepemilikan institusional baik secara parsial maupun secara simultan terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia selama periode tahun 2014-2016. Metode penelitian pada penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan pusrposive sample dan menghasilkan 38 perusahaan. Analisis yang digunakan dalam penelitian menggunakan regresi logistik karena variabel dependen pada penelitian ini menggunakan dummy. Hasil dari penelitian ini menunjukkan bahwa opini audit dan solvabilitas secara parsial tidak mempengaruhi ketepatan waktu. Sedangkan, kepemilikan intitusional secara parsial berpengaruh tehadap ketepatan waktu. Secara Simultan, variabel opini audit, solvabilitas dan kepemilikan institusional berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan. Â Kata Kunci :Â Ketepatan waktu (timeliness), opini audit (audit opinion), solvabilitas (slovability), kepemilikan institusional (institutional ownership).","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129470118","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 examine and analyze the effect of compensation and organizational culture on performance by mediating job satisfaction of nurses. In this study, the population was all nurses in the Civil Hospital inpatient Kardinah. The sampling method using purposive sampling. Retrieval of data using questionnaires. Tests conducted by the research instrument validity and reliability, statistical test equipment being used is multiple regression analysis, R2 test and t-test, to test the significance of regression coefficients generated. The results showed that compensation is positive and significant effect on affective commitment, job satisfaction and commitment continuants, but had no effect on performance. Organizational culture of innovation and risk-taking has positive influence on affective commitment and performance. Results-oriented organizational culture has a positive effect on job satisfaction and performance. People-oriented organizational culture has a positive effect on job satisfaction. Affective commitment and commitment continuants positive effect on job satisfaction but had no effect on performance. Job satisfaction has a positive effect on performance. Affective commitment, job satisfaction and commitment continuants is purely capable of mediating variables to explain the effect of indirect compensation to performance. Affective commitment and job satisfaction are not able to explain the indirect effect of organizational culture of innovation and risk-taking on the performance of nurses in hospitals Kardinah Tegal City.Keywords: compensation, organizational culture, , job satisfaction and performance of nurses
{"title":"PENGARUH KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP KINERJA DENGAN MEDIASI KEPUASAN KERJA PERAWAT DI RUANG RAWAT INAP RSUD KARDINAH KOTA TEGAL","authors":"Nur Fitriani, Basukiyatno","doi":"10.24905/mlt.v3i1.1291","DOIUrl":"https://doi.org/10.24905/mlt.v3i1.1291","url":null,"abstract":"The purpose of this study is to examine and analyze the effect of compensation and organizational culture on performance by mediating job satisfaction of nurses. In this study, the population was all nurses in the Civil Hospital inpatient Kardinah. The sampling method using purposive sampling. Retrieval of data using questionnaires. Tests conducted by the research instrument validity and reliability, statistical test equipment being used is multiple regression analysis, R2 test and t-test, to test the significance of regression coefficients generated. The results showed that compensation is positive and significant effect on affective commitment, job satisfaction and commitment continuants, but had no effect on performance. Organizational culture of innovation and risk-taking has positive influence on affective commitment and performance. Results-oriented organizational culture has a positive effect on job satisfaction and performance. People-oriented organizational culture has a positive effect on job satisfaction. Affective commitment and commitment continuants positive effect on job satisfaction but had no effect on performance. Job satisfaction has a positive effect on performance. Affective commitment, job satisfaction and commitment continuants is purely capable of mediating variables to explain the effect of indirect compensation to performance. Affective commitment and job satisfaction are not able to explain the indirect effect of organizational culture of innovation and risk-taking on the performance of nurses in hospitals Kardinah Tegal City.Keywords: compensation, organizational culture, , job satisfaction and performance of nurses","PeriodicalId":436420,"journal":{"name":"Multiplier: Jurnal Magister Manajemen","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126538730","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}
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