{"title":"PENGARUH DEBT TO EQUITY RATIO (DER), DEBT TO ASSET RATIO (DAR), DAN LONG TERM DEBT TO EQUITY RATIO (LDER) TERHADAP PROFITABILITAS","authors":"Dian Maulita, Inta Tania","doi":"10.30656/JAK.V5I2.669","DOIUrl":"https://doi.org/10.30656/JAK.V5I2.669","url":null,"abstract":"enelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), dan Long term Debt to Equity Ratio (LDER) terhadap Profitabilitas pada perusahaan manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI pada periode 2011-2016. Metode Penelitian yang digunakan adalah metode kuantitatif assosiatif. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan bantuan SPSS VS 20.00. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI Periode 2011-2016. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Berdasarkan hasil penelitian dapat disimpulkan bahwa (1) DER tidak berpengaruh signifikan terhadap Profitabilitas. (2) DAR tidak berpengaruh signifikan terhadap Profitabilitas. (3) LDER berpengaruh signifikan terhadap Profitabilitas. (4) DER, DAR, dan LDER secara simultan berpengaruh signifikan terhadap Profitabilitas.","PeriodicalId":246007,"journal":{"name":"Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127740073","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 Facilitation Condition terhadap Niat Menggunakan Sistem Informasi Manajemen Hasil Pengawasan (SIM HP) dengan Harapan Usaha dan Harapan Kinerja Sebagai Variabel Intervening (Studi Kasus Pada Inspektorat Provinsi Banten)","authors":"R. Mulyadi, Lilik Sugeng Wiyantoro","doi":"10.30656/JAK.V5I2.668","DOIUrl":"https://doi.org/10.30656/JAK.V5I2.668","url":null,"abstract":"This study examines the effect of facilitating conditions and examine how the mediating role of business expectations and the expectations of the performance of the intention to use Management Information System Monitoring Results (MIS MR). This research was conducted at the Institute Inspectorate Banten Province as the research object. In this study a total of 37 questionnaires distributed questionnaires. Of these questionnaires were not returned the questionnaire amounted to 2, or 5.4%, and totaled 35 questionnaires were returned questionnaires or 94.6% of respondents who restore, and questionnaires that can be processed amount to 35 or 94.6%. Researchers used the test SEM (Structural Equation Modelling) by using test equipment SmartPLS. This study uses survey research with primary data collection using the questionnaire. The results showed (1) Facilitation Condition positive effect on business expectations (2) Facilitation Condition positive effect on performance expectations (3) Facilitation Condition positive effect on Facilitation Condition positive effect on (4) Hope effort has positive influence on the intention to use Management Information System Results Supervision (MIS MR) (5) Hope's performance a positive influence on the intention to use Management Information System Monitoring Results (MIS MR) (6) Hope successful attempt to mediate Facilitation Condition intention of using Management Information System Monitoring Results (MIS MR) (7) Hope the performance condition is successfully mediate facilitation of the intention of using Management Information System Monitoring Results (MIS MR).","PeriodicalId":246007,"journal":{"name":"Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121577565","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 Soft Control Dan hard Control Terhadap Hasil Temuan Auditor Internal Di Perusahaan Daerah Air Minum Se Provinsi Banten","authors":"M. Husni","doi":"10.30656/JAK.V6I2.942","DOIUrl":"https://doi.org/10.30656/JAK.V6I2.942","url":null,"abstract":"This research aims to test the impact of integrity and ethical values, commitment to competence, Tone at the Top, work culture, organizational structure, Sop and supervision of the findings of the Internal Auditor Regional Water Company (PDAM) in the province of Banten. The samples in this study using purposive sampling method. Data were collected using a questionnaire survey techniques. The target respondents of this study were 100 respondents, but the data is data that can be processed is 83 respondents. To test the quality of the data from the instrument used to do with the validity and test ralibilitas. Test the classical assumption of normality test, multicollinearity, homogeneity test and test heterkodastisitas is intended as a requirement to perform multiple linear regression test. The results of multiple regression analysis showed that the variation of the variable findings of the internal auditor can be explained by the variable of integrity and ethical values, commitment to competence, tone at the top, work culture, organizational structure, soup and supervision 52.9 percent, t test showed that the variables Integrity and ethical values, commitment to competence, Sop and Supervision affect the findings of the internal auditor, while variable Tone at the Top, Culture Work and Organizational Structure there are no influence against the findings of the internal auditor. The results of research shows that Integrity and Ethics Values, Commitment Competence, SOP and Oversight had a positive influence on the Findings of the Internal Auditor. The test results provide a synthesis hypothesis that the better Integrita and Values Ethics, Commitment Competence, SOP, and the stronger the less oversight findings of internal auditors found (fewers error)","PeriodicalId":246007,"journal":{"name":"Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121450639","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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