STATERA: Jurnal Akuntansi dan Keuangan最新文献_第2页

Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, dan Komite Audit Terhadap Corporate Social Responsibility

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2021-10-15 DOI: 10.33510/statera.2021.3.2.95-106

Tri Yuliani Mega Putri, P. Fanggidae

引用次数: 0

Pengaruh Shift Kerja Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Intervening 轮班对员工绩效的影响，其动机是可变的干预

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2021-10-15 DOI: 10.33510/statera.2021.3.2.133-154

Lavida Ramadhani, Iwang Saudji Hariyanto, H. Purwanto, Karuniawati Hasanah

{"title":"Pengaruh Shift Kerja Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Intervening","authors":"Lavida Ramadhani, Iwang Saudji Hariyanto, H. Purwanto, Karuniawati Hasanah","doi":"10.33510/statera.2021.3.2.133-154","DOIUrl":"https://doi.org/10.33510/statera.2021.3.2.133-154","url":null,"abstract":"Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh shift kerja terhadap kinerja karyawan, pengaruh motivasi terhadap kinerja karyawan, dan pengaruh shift kerja melalui motivasi sebagai variabel intervening terhadap kinerja karyawan di Ruang UGD rumah sakit di Kota Madiun. Penelitian ini dilaksanakan di ruang UGD rumah sakit-rumah sakit yang ada di Kota Madiun. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian asosiatif. Populasi penelitian ini adalah seluruh sebagai karyawan bagian UGD rumah sakit di Kota Madiun yaitu: RSUD dr. Soedono Madiun, RSUD Kota Madiun, dan RS Paru Manguharjo, Rumah Sakit Islam Siti Aisyah Madiun, Rumah Sakit Griya Husada, Rumah Sakit Santa Clara, Rumah Sakit Ibu dan Anak Al-Hasanah, serta Rumah Sakit DKT miliki TNI Angkatan Darat yang berjumlah 155 orang. Teknik sampling yang digunakan adalah sampling jenuh. Instrumen penelitian kuesioner. Teknik analisis data menggunakan path analysis. Hasil penelitian membuktikan bahwa: (1) Shift kerja berpengaruh positif dan signifikan terhadap kinerja karyawan di Ruang UGD rumah sakit di Kota Madiun. (2) Shift kerja berpengaruh positif dan signifikan terhadap motivasi karyawan di Ruang UGD rumah sakit di Kota Madiun. (3) Motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan di Ruang UGD rumah sakit di Kota Madiun. (4) Shift kerja melalui motivasi sebagai variabel intervening tidak berpengaruh terhadap kinerja karyawan di Ruang UGD rumah sakit di Kota Madiun. \u0000Kata Kunci: shift kerja, kinerja karyawan, motivasi","PeriodicalId":290248,"journal":{"name":"STATERA: Jurnal Akuntansi dan Keuangan","volume":"429 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116143048","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}

引用次数: 1

Pengaruh Kebijakan Dividen, Leverage, Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan 股息政策、杠杆、盈利能力和流动性对企业价值的影响

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2021-10-15 DOI: 10.33510/statera.2021.3.2.107-118

Wilyani Handali, Kurniawan Kurniawan, Suharto Mulyanta

{"title":"Pengaruh Kebijakan Dividen, Leverage, Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan","authors":"Wilyani Handali, Kurniawan Kurniawan, Suharto Mulyanta","doi":"10.33510/statera.2021.3.2.107-118","DOIUrl":"https://doi.org/10.33510/statera.2021.3.2.107-118","url":null,"abstract":"The purpose of this reseacrh was to determine the effect of dividend distribution policies that use Dividend Payout Ratio (DPR), leverage used using Debt to Equity Ratio (DER), profitability needed by using Return On Assets (ROA) and Return on Equity (ROE) and measured liquidity by using the Current Ratio hampered the value of the company collected using price to book value (PBV) in mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017.This type of research is causal research. The population in this research are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling technique uses purposive sampling technique. From the participation obtained by 41 sectoral companies obtained samples obtained from 10 sectoral companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017, so that the research data developed must be examined 40 observations. Data analysis techniques using multiple linear regression. Based on the results of this research indicate that the dividend policy does not affect the value of the company. Leverage has a negative and significant effect on firm value. Profitability with the proxy return on assets (ROA) does not affect the value of the company. Profitability with the proxy of return on equity (ROE) does not affect the value of the company. Liquidity does not affect the value of the company. \u0000 ","PeriodicalId":290248,"journal":{"name":"STATERA: Jurnal Akuntansi dan Keuangan","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114656876","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}

引用次数: 1

Urgensi Pemilihan Auditor Eksternal: Antara Relevansi Leverage dan Biaya Audit Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia 外部审计员选举的紧迫性:在杠杆相关性和在印尼证券交易所注册的金融部门公司的审计成本之间

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2021-04-15 DOI: 10.33510/STATERA.2021.3.1.29-42

Bahtiar Effendi

引用次数: 1

Pengaruh Risiko Terhadap Profitabilitas di Perusahaan Minuman Beralkohol yang Tercatat di Bursa Efek Indonesia 对印尼证券交易所记录的酒精饮料公司盈利能力的风险影响

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2019-10-25 DOI: 10.33510/statera.2019.1.2.44-53

Tiara Andani Suzuki, V. Puspitasari

{"title":"Pengaruh Risiko Terhadap Profitabilitas di Perusahaan Minuman Beralkohol yang Tercatat di Bursa Efek Indonesia","authors":"Tiara Andani Suzuki, V. Puspitasari","doi":"10.33510/statera.2019.1.2.44-53","DOIUrl":"https://doi.org/10.33510/statera.2019.1.2.44-53","url":null,"abstract":"Objective: This study aims to determine the influence of systematic risk and unsystematic risk on profitability in alcoholic beverage companies in Indonesia Stock Exchange during period 2013-2017. \u0000Design / methodology / approach: The methodology used in this study is a quantitative and descriptive approach. The population and sample in this study are the same, because alcoholic beverage companies listed on the IDX only have 2 companies. The type of data used is secondary data originating from the official website. Data analysis techniques using Multiple Linear Regression Analysis and Pool Data Regression Analysis are assisted by the application of Eviews 10 to find out the classic assumption test and hypothesis test (partial and simultaneous). \u0000Results: The results of this study indicate that interest rate risk, inflation risk, likuidity risk, credit risk, and Operational risk have an unsignificant negative effect on profitability, however exchange rate risk has a significant negative effect on profitability. \u0000Originality / value: originality in this research has no much research that use alcoholic beverages componies which produce alcoholic beverages type A during government released the rule about doesn’t allow to sell alcoholic beverages in convenience store. \u0000 \u0000Keywords: Systematic Risk, Unsystematic Rick, Profitability and Pool Data","PeriodicalId":290248,"journal":{"name":"STATERA: Jurnal Akuntansi dan Keuangan","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116354772","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}

引用次数: 0

Pengaruh Moral, Frekuensi Pelatihan Pelaporan Perpajakan, dan Norma Subjektif terhadap Kepatuhan Pajak Melalui Pemahaman Akuntansi pada Pelaku Usaha Mikro KPP Pratama Cilegon 道德影响、税务报告培训的频率，以及通过会计认识初级KPP微型企业客户的会计准则，对税务服从的主观价值观

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2019-10-25 DOI: 10.33510/statera.2019.1.2.14-31

Dadan Ramdhani, W. Wibowo, Popong Suryani, B. Prabowo

{"title":"Pengaruh Moral, Frekuensi Pelatihan Pelaporan Perpajakan, dan Norma Subjektif terhadap Kepatuhan Pajak Melalui Pemahaman Akuntansi pada Pelaku Usaha Mikro KPP Pratama Cilegon","authors":"Dadan Ramdhani, W. Wibowo, Popong Suryani, B. Prabowo","doi":"10.33510/statera.2019.1.2.14-31","DOIUrl":"https://doi.org/10.33510/statera.2019.1.2.14-31","url":null,"abstract":"The purpose of this study was to examine the effect of morale, frequency of tax reporting training, and subjective norms againts tax compliance through understanding accounting. This research was carried out at Kantor Pelayanan Pajak (KPP) Pratama Cilegon. This study uses primary data obtained from the questionnaire. The sample used in this study is a Micro, Small and Medium Enterprises Taxpayers registered at KPP Pratama Cilegon. The sampling technique used is purposive sampling. 145 questionnaires were distributed, and 145 questionnaires were returned. Data were analyzed using Statistical Product and Service Solution (SPSS) version 23. The results of this study indicate that morale, subjective norms and understanding of accounting have a significant effect on tax compliance, while the frequency of tax reporting training does not affect tax compliance. Morale and subjective norms do not affect the understanding of accounting, while the frequency of tax reporting training influences the understanding of accounting. Morale, frequency of tax reporting training, and subjective norms have no effect againts tax compliance through understanding accounting.","PeriodicalId":290248,"journal":{"name":"STATERA: Jurnal Akuntansi dan Keuangan","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133748571","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}

引用次数: 1

Analisis Studi Kelayakan Usaha Home Industry Pengolahan dan Pengemasan Tahu pada UD Djawa Mandiri

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2019-10-25 DOI: 10.33510/statera.2019.1.2.54-66

Sri Kalimah, Umi Nadhiroh, Rosyidatul Malikah

引用次数: 2

Pengaruh Eco Efficiency, Corporate Social Responsibility dan Accrual Quality Terhadap Nilai Perusahaan 鹏格鲁生态效率，企业社会责任和应计质量

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2019-10-25 DOI: 10.33510/statera.2019.1.2.32-43

Gine Das Prena, Putu Purnama Dewi, Ketut Tanti Kustina, I. A. P. Dewi, dan I Nengah Wirsa

引用次数: 0

Apakah Audit Judgment Dipengaruhi oleh Ukuran Perusahaan, Tekanan Ketaatan, dan Pengetahuan Auditor? 审计员的审计是否受到公司规模、服从压力和审计师知识的影响?

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2019-10-25 DOI: 10.33510/statera.2019.1.2.1-13

Winda Apriliastuty, S. Utomo, N. Sulistyowati

引用次数: 2

Role Conflict, Role Ambiguity, Independensi dan Kinerja Auditor 角色冲突，角色模糊，独立性与Kinerja审计师

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2019-10-25 DOI: 10.33510/statera.2019.1.2.65-77

Bahtiar Effendi

引用次数: 8