In Search最新文献

{"title":"The Influence of Solvency and Firm Size on Audit Delay of Multinational Companies","authors":"E. F. Himmah","doi":"10.37278/insearch.v20i2.451","DOIUrl":"https://doi.org/10.37278/insearch.v20i2.451","url":null,"abstract":"This study analyzes the effect of solvency and firm size to find out how much influence it has on the Audit Delay of multinational companies in Indonesia. Multinational companies are companies that have a major contribution to gross domestic product which is an essential sector in economic activity in Indonesia. The phenomenon that has occurred in recent years is that in the Indonesian Capital Market, companies are late in reporting financial statements and audit reports. The research method used is quantitative research using multiple linear regression analysis. This study uses secondary data in the form of financial statements and audit reports of public companies listed on the Indonesia Stock Exchange. The sample of this research is 48 companies in two years. This research uses classical assumption test with SPSS tool. The results showed that partially solvability and firm size and had effect on audit delays.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"49 3-4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131519646","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}

{"title":"PENGARUH WORK-FAMILY CONFLICT DAN STRES KERJA TERHADAP KOMITMEN ORGANISASIONAL PERAWAT WANITA DI RUMAH SAKIT UMUM (RSU) PINDAD KOTA BANDUNG SAAT PANDEMI COVID-19","authors":"I. Priyana, Fia Sri Mulyanti","doi":"10.37278/insearch.v18i2.412","DOIUrl":"https://doi.org/10.37278/insearch.v18i2.412","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui gambaran serta pengaruh work-family conflict dan stres kerja terhadap komitmen organisasional perawat wanita pada saat pandemi covid-19 di Rumah Sakit Umum (RSU) Pindad Kota Bandung. Metode yang digunakan dalam penelitian adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi pada penelitian ini adalah perawat wanita berjumlah 73 orang, menggunakan teknik penarikan sampel purposive sampling dengan kriteria perawat wanita yang sudah menikah yang berjumlah 59 orang.  Besaran nilai koefisien determinasi Work-Family Conflict dan Stres Kerja terhadap Komitmen Organisasional sebesar 50,1% sedangkan 49,9% dijelaskan oleh variabel lain yang tidak dijelaskan dalam penelitian ini. Hasil penelitian secara parsial menunjukkan Work-Family Conflict berpengaruh negatif dan signifikan terhadap Komitmen Organisasional, dan Stres Kerja berpengaruh negatif dan signifikan terhadap Komitmen Organisasional. Secara simultan Work-Family Conflict dan Stres Kerja berpengaruh signifikan terhadap Komitmen Organisasional perawat wanita yang sudah menikah di Rumah Sakit Umum (RSU) Pindad Kota Bandung.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121424706","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}

{"title":"THE EFFECT OF JOB DESCRIPTION AND COMPENSATION ON JOB SATISFACTION OF HEAD OFFICE EMPLOYEES CV CALYSTA PRIMA AESTHETIC","authors":"I. Priyana, Fajar Ismail, A. Retnowati","doi":"10.37278/insearch.v19i2.413","DOIUrl":"https://doi.org/10.37278/insearch.v19i2.413","url":null,"abstract":"This study aims to determine the description of the job description and compensation and job satisfaction as well as the magnitude of the effect, either partially or simultaneously on the employees of the CV Calysta Prima Aesthetic center. The method used in this research is descriptive method and verification method. The population in this study were employees of the CV Calysta Prima Aesthetic center, with a total sample of 39 people with saturated sampling technique. Based on the results of the study, it was found that the job description and compensation were in the good category, while job satisfaction was in the medium/high enough category. Based on the results of the study, it was obtained that the job description partially gave an effect of 81.2%. The effect of compensation partially gives an effect of 84.9% on employee job satisfaction. The effect of job description and compensation simultaneously gives an effect of 86.9% on employee job satisfaction.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"2010 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134480316","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}

{"title":"The Effect Of Crude Oil And Additive (Over Head Base Oil) Prices On The Pricing Of Base Oil In The Market And The Implications On The Profitability Of Related Manufacturing Companies Listed On The Idx","authors":"Aris Hidalatullah, Muhammad Yusuf, Wiwi Warsiati, Aggi Panigoro","doi":"10.37278/insearch.v20i1.442","DOIUrl":"https://doi.org/10.37278/insearch.v20i1.442","url":null,"abstract":"Chandra Asri and PT. Gajah Tunggal Tbk. are the research objects which need base oil as their raw material. From the analysis, ROA of PT. Chandra Asri increased the average 117.89%, and ROA of PT. Gajah Tunggal Tbk. decrease as the average 41.7%. Allegedly changes in ROA are influenced by changes in the price of crude oil, additive, and base oil prices. The average price of crude oil has been decreased by 3.94%. The average increase of the additive price of the materials per semester was 0.45%. The average price of base oil has been decreased by 3.86%. The effect of crude oil price and additive price on base oil price and its implication on ROA is examined through correlation model, regression, hypothesis test and path analysis yielding the following findings; First; 94.9% base oil price (Y) is determined by the price of crude oil (X1). Predicted if X1 is changed one unit, then the value of Y is changed 0,032. From t test obtained significant influence between two variables. Second; 44.6% base oil price is determined by the price of Additive goods. Predicted when X2 is converted one unit, Y value is 1.029. From t test obtained significant influence between two variables.\u2028Third; 95.90% base oil price is determined by the price of Crude oil (X1) and the price of Additive (X2). Predicted when X1 and X2 are converted simultaneously by one unit then the value of Y is changing 0,030 and 0,188. From F test, there is no significant influence between X1 and X2 on Y. Fourth; 20.90% ROA (Z) is determined by the price of Crude oil (X1). Predicted when X1 is converted one unit, Z value down 8.253E-6. Test t proves there is no significant influence between the two variables.\u2028Fifth; 13.60% ROA (Z) is determined by the price of Additive Goods (X2). Predicted when X2 is changed one unit, Z value down 0.000311. t test proves there is no significant influence between the two variables. Sixth; 26.90% ROA (Z) is determined by the price of Base oil (Y). Predicted when Y is converted one unit, Z value down 0.000284. t test proves there is significant influence between both variables.\u2028Seventh; 22.20% ROA (Z) is determined by the price of Crude oil (X1) and Additive Goods (X2). Predicted if X1, and X2 change simultaneously one unit, the value of Z decreased by the coefficient of regression direction. F test proves there is no significant influence between X1 and X2 on ROA. Eighth; the price of Crude Oil (X1) directly affects Price Base oil (Y), the indirect influence of X1 through Y on Z is not significant. The price of additive goods (X2) directly affects the base oil price (Y). While the indirect effect of X2 through Y against Z is not significant. Predicted when X1 and X2 changed one unit of influence respectively 1.7779E-5 and 3.334E-5. Whereas if Y changes, Z goes down 0.001.Chandra Asri and PT. Gajah Tunggal Tbk. are the research objects which need base oil as their raw material. From the analysis, ROA of PT. Chandra Asri increased the average 117.89%, and ROA of P","PeriodicalId":190570,"journal":{"name":"In Search","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129349789","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}

{"title":"PENGARUH ELECTRONIC WORD OF MOUTH (EWOM) MELALUI AKUN INSTAGRAM @MARASOE.ID TERHADAP SIKAP KONSUMEN","authors":"Mita Hendriyani, Shinta Hartini Putri, F. Reza","doi":"10.37278/insearch.v20i1.397","DOIUrl":"https://doi.org/10.37278/insearch.v20i1.397","url":null,"abstract":"Electronic word of mouth  (EWOM) is a negative or positive statement made by actual, potential, or previous consumers who talk about this product and information is available to people via the internet media. One company that utilizes Electronic word of mouth  (EWOM) is Marasoe by utilizing Instagram social media. The purpose of this study was to determine the effect of intensity, Valence of opinion and Content  via Instagram @ Marasoe.id on consumer attitudes. The theory used is Theory Of Reasoned Action. The research method used is quantitative using a verification approach. The data were analyzed using the regression method to find the effect and the F test and the T test for simultaneous and partial hypothesis testing. The sampling technique used random sampling to 163 respondents. The results of this study indicate that simultaneously Electronic word of mouth  (EWOM) through the Intagram account Marasoe.id affects consumer attitudes. Partially the intensity, Valence of opinion and Content  through the Intagram account Marasoe.id affect consumer attitudes. The value of R is 0.794 and the coefficient of determination (R Square) is 0.631 which shows an effect of 63.1%, while the remaining 36.9% is explained by other causes. The regression coefficient for X is 0.410, indicating that every 1% increase in Electronic word of mouth  (EWOM) units will increase consumer attitudes by 0.410.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131377220","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}

{"title":"Analisis Isi Pesan Colorism Pada Tayangan Channel Youtube Gitasav Berjudul \"Ketika Warna Kulit Bikin Hidup Sulit\" | Beropini Episode 59","authors":"Dessi Isnaeni, Rachmawati Windyaningrum, F. Reza","doi":"10.37278/insearch.v20i1.398","DOIUrl":"https://doi.org/10.37278/insearch.v20i1.398","url":null,"abstract":"Colorism is the different manner that a person gets based on skin color. This research aims to find out how many messages contain colorism messages on YouTube channel Gitasav entitled \"Ketika Warna Kulit Bikin Hidup Sulit\" | Beropini Episode 59. This research uses content analysis of the Holsty model theory and Lasswell theory. This research uses quantitative methods through descriptive content analysis design. This research uses descriptive statistics that aim to describe how many colorism messages appear on these impressions. The results of this research indicate that there are messages of colorism on YouTube channel Gitasav entitled \"Ketika Warna Kulit Bikin Hidup Sulit\" Beropini| Episode 59 with a total frequency of 227 times(100%). There are colorism messages in the lighter skin color message category with a total frequency of 73 times (32.1%). There are colorism messages in the whiter skin color message category with a total frequency of 40 times (17.6%). There are messages of colorism in the darker skin color message category with a total frequency of 45 times (20%). There are messages of colorism in the browner skin color message category with a total frequency of 22 times (9.7%). There are messages of colorism in the category of psychological and economic privilege messages for light skin with a total frequency of 35 times (15.4%). There are messages of colorism in the low social and economic hierarchical message category for dark skin with a total frequency of 12 times (5.2%).  It can be concluded that there are messages colorism in each message category colorism on YouTube content Gitasav. ","PeriodicalId":190570,"journal":{"name":"In Search","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116852514","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}

{"title":"Prediksi Penjualan Dan Pengendalian Persediaan Tabung Gas LPG 3 Kg Menggunakan Metode Dekomposisi Dan Model Persediaan P (Studi Kasus : Pangkalan Gas Lpg Karanggan)","authors":"Eman Lesmana, Elis Hertini, Salsabila Daradeyana","doi":"10.37278/insearch.v20i1.399","DOIUrl":"https://doi.org/10.37278/insearch.v20i1.399","url":null,"abstract":"This paper discusses the prediction of sales and supply of 3 kg LPG gas at the Karanggan LPG base. This base needs the right policies to meet uncertain demand. Decomposition forecasting method is used to determine the prediction of sales of 3 kg LPG gas cylinders in the next period. Uncertain demand causes the inventory system to be probabilistic, so the inventory model P is used to manage the supply of 3 kg LPG cylinders with lost sales cases to obtain optimal time between orders and the total cost of inventory. Based on the research results, it is obtained forecasting results that increase every month until August 2020 and decrease in September and October 2020. The company must place LPG gas orders within 1 day intervals between orders. The total cost of selling 3 kg LPG gas using the inventory model with lost sales cases is IDR 44,122,831","PeriodicalId":190570,"journal":{"name":"In Search","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116709477","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}

{"title":"THE EFFECT OF SALES, COST OF SALES, AND INCOME TAX ON NET INCOME (CASE STUDY COMPANIES IN BEI FOOD INDUSTRY SECTOR AND BEVERAGES PERIOD 2014 - 2019)","authors":"E. Purwanto","doi":"10.37278/insearch.v20i1.392","DOIUrl":"https://doi.org/10.37278/insearch.v20i1.392","url":null,"abstract":"This study intends to examine the effect of sales, cost of goods sold, and income tax on company net income. Sales refer to income from the main results of the company's operations, cost of goods sold are all costs related to production and others for making a certain product at a certain amount, while income tax is a company's obligation to the state which is binding. The population in this study were all food and drink industry sector companies listed on the Indonesia Stock Exchange from 2014 to 2019. The sample selection was using a non-probability method with certain criteria in order to obtain 12 companies and 72 financial reports. The regression model is used in data analysis, it is found that sales results and cost of goods sold have no effect on net income, while taxes have an effect on company net income.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132939961","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}

{"title":"The Effect of Leverage on Earnings Management","authors":"Astari Dianty","doi":"10.37278/insearch.v20i1.393","DOIUrl":"https://doi.org/10.37278/insearch.v20i1.393","url":null,"abstract":"The main objective of this study is to obtain empirical evidence on the effect of leverage on earnings management in manufacturing companies in the basic industrial sector and chemicals listed on the Indonesian stock exchange. The data population was 63 manufacturing companies in the period 2015 - 2019. The sample was taken by purposive sampling, where only 6. The data analysis used in this study is testing classical assumptions and linier regression analysis. Research partially proves that leverage hasn’t an effect on earnings management.","PeriodicalId":190570,"journal":{"name":"In Search","volume":"199 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133880748","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}

{"title":"The Relationship Between Job Characteristics With Work Motivation Of PT. Pionirbeton Plant Cimareme Bandung","authors":"Dewi Puspasari, Evi Sri Nurhastuti, Pradiptya Septyanti Putri","doi":"10.37278/insearch.v20i1.389","DOIUrl":"https://doi.org/10.37278/insearch.v20i1.389","url":null,"abstract":"Which factors are low work ability, misguided  work. Whether or not there is, the large or small existence between the numbers is very up to the perception of the perception of employees. This research aims to know about the tightness of the relationship between the work and farming staff of employees of PT Perintisbeton Indutri Plant Cimareme Bandung. The hypothesis behind this study is again the negative perception of employees about the function of their work, the lower the average work. The first variable in this study is work and work is also how it  works. The measuring instrument that since for the characteristics of the work using JCS (Scale of Work Characteristics) was first born by Hackman and Oldham (1980) and then some were exiled by Maymanah, et al., (2018) as many as 12 items. And for variable mingling work, the instrument by which the construction of the measuring instrument is located kinlaw theory (1981), which the researchers did on its fumes, this scale contains 26 items.  This research is a life research initiative. Life that is carried out in this research is the employees of PT Perintisbeton Indutri Plant Cimareme Bandungumber of    60 people. For those who know the relationship between variables jakarta using \"Spearman Ranking Correlation Test\". Data based on the results of processing, obtained that there is a positive relationship between the work and the average work of pt employees. Pioneerbeton Indutri Plant Cimareme Bandung. This is already there from the results of statistics, obtained thit  > ttab  with average level = 0.05 so that Ha0  and H1 caliber with rs  = 0.726 which table according to Guilford (Harun Al-Rasyid,1994:46) is included in the criteria of high correlation degree means research hypothesis","PeriodicalId":190570,"journal":{"name":"In Search","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127789731","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}