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LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN PENDEKATAN KAUSALITAS Muhammad Rivandi; Sri Madona Saleh; Renil Septiano
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.699 KB) | DOI: 10.31575/jp.v1i1.5

Abstract

Management of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility (Wahba & Elsayed, 2015). This study aims to examine the effect of leverage, profitability, and size toward the disclosure of corporate social responsibility. The samples of this study are 51 companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is panel regression model. The result this study tested that leverage has t statistics the biggest than t table (3,571 ≥  1,969), profitability has t statistic the biggest than t table (-2,495 ≥ - 1,969), and size of the firm has t statistic the biggest than t table (-1,961 ≥ -1,651). Base on hypothesis tested that the leverage, profitability, and size of the firm  have a significant effect toward disclosure of corporate social responsibility
Pengaruh Penagihan Pajak Dengan Surat Teguran dan Surat Paksa Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Padang Satu Nila Sari; Dewi Zulvia; Ratna Widayati; Renil Septiano
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.372 KB) | DOI: 10.31575/jp.v2i2.68

Abstract

The purpose of this study is to examine the effect of tax collection by the forced letter and letter of reprimand against taxpayer compliance at the Tax Office Pratama padang. This research uses multiple linear regression analysis. The result of simple regression analysis shows that the coefficient value of letter warning variable is 0,449. The strike variable has a t test value (titung) of 6.863 with a significance level of 0.000 <0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The result of simple regression analysis shows that the coefficient value of the forced letter variable is 0.226. The variable of forced letter has a value of t test (titung) of 2.155 with a significance level of 0.035> 0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The results of this research also show that the significance value of the F test is 0.000 which has a value less than 0.05. This means that the collection of taxes with letters of reprimand and forced mail together have a significant effect on taxpayer compliance in KPP Pratama Padang. From result of determination test show that coefficient value of Adjusted R Square is equal to 0,442, it means 44,2% taxpayer compliance variable can be explained by tax collection variable with letter of warning and forced letter. While the rest (100% - 44.2% = 55.8%), influenced by other variables associated with taxpayer compliance Keywords: tax collection, letter of reprimand, forced letter, taxpayer compliance
Determinasi ROA Dan BOPO Terhadap Kecukupan Modal Pada Bank Nagari Di Kota Padang Tahun 2016-2018 Renil Septiano; Syahdeni Pratama
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.381

Abstract

The aim of this study is to analyze the influence of return on asset (ROA) and efficiency (BOPO) to Capital Adequacy Ratio (CAR) at PT. Bank Nagari in Padang year 2016-2018. Object of this study taken Bank Nagari accessed on website www.banknagari.co.id and obtained banking monthly report as much 36 data. This research classified the quantitative research. Data analysis is done by multiple linear regressions as a statistics tool. Hypotheses test used t-statistic and f-statistic at level significance 5%.Data procesing using eviews8. The result shows that ROA have a significant negativeinfluence on CAR and BOPO have a significant negative influence on CAR.. However, ROA and BOPO have a significant influence to CAR simultaneously. Based on coefficient determination showed, all independent variables have 22,70% contribution value toward CAR
PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI, TEKNOLOGI INFORMASI, PENGENDALIAN INTERNAL DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN Helmi Prila Aldino; Renil Septiano
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 7, No 2 (2021): Volume VII No. 2 Oktober 2021
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v7i2.2865

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh penggunaan sistem informasi akuntansi, teknologi informasi, Sistem Pengendalian Intern dan Kualitas Sumber Daya Manusia terhadap kualitas laporan keuangan pada instansi pemerintah kota Padang. Populasi dalam penelitian ini adalah seluruh pegawai keuangan pada instansi Pemerintah Kota Padang. Menggunakan teknik convenience sampling diterapkan untuk menentukan sampel. Sampel dalam penelitian ini adalah pegawai bagian keuangan pada instansi pemerintah kota Padang yang memenuhi kriteria. Jumlah sampel yang digunakan adalah 142 responden yang diambil berdasarkan kriteria yang telah ditentukan. Pengumpulan data dilakukan dengan menggunakan kuesioner yang diukur dengan skala Likert. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi, teknologi informasi Sistem Pengendalian Intern dan Kualitas Sumber Daya Manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan yang ditunjukkan dengan nilai signifikan sebesar 0,00,Kata Kunci : Sistem Informasi Akuntansi, Teknologi Informasi, Sistem Pengendalian Intern, Kualitas Sumber Daya Manusia dan Kualitas Laporan Keuangan
PENGARUH KUALITAS PELAYANAN DAN KUALITAS INFORMASI TERHADAP KEPUASAN PENGGUNA SISTEN INFORMASI AKUTANSI PADA PUSKESMAS AIR DINGIN KOTA PADANG Laynita Sari; Cut Dwi Gita Subakti; Renil Septiano
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 3 No. 4 (2022): Jurnal Ekonomi Manajemen Sistem Informasi (Maret 2022)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v3i4.963

Abstract

Tujuan penelitian ini adalah menganalisis mengenai pengaruh kualitas pelayanan dan kuaitas informasi terhadap kepuasan pengguna sistem informasi akuntansi. Sampel yang diambil dalam penelitian ini ialah sebanyak 100 pasien pengguna sistem informasi akuntansi pada puskesmas Air Dingin Kota Padang. Teknik pengambilan sampel menggunakan convinience sampling dengan menggunakan rumus slovin. Memakai teknik analisis regresi linear berganda, hasil penelitian menunjukan bahwa kulitas pelyanan dan kualitas informasi memiliki pengaruh positif dan signifikan terhadap kepuasan pengguna sistem informasi akuntansi. Besarnya nilai koefisien determinasi untuk variabel kualitas pelayanan dan kualitas informasi adalah 61,7 %, sisanya 38,3 % dijelaskan oleh variabel lain.
PENGARUH NON PERFORMING LOAN, SUKU BUNGA KREDIT, DAN MODAL BANK TERHADAP PENYALURAN KREDIT PADA PERUSAHAAN PERBANKAN LQ 45 Laynita Sari; Nurfazira Nurfazira; Renil Septiano
Jurnal Ekonomi Manajemen Sistem Informasi Vol 2 No 6 (2021): Jurnal Ekonomi Manajemen Sistem Informasi (Juli 2021)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v2i6.611

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Non Performing Loan, suku bunga kredit, dan modal bank terhadap penyaluran kredit pada perusahaan perbankan LQ45. Sampel penelitian berjumlah enam perusahaan perbankan, yang ditentukan dengan metode purposive sampling. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan perbankan periode tahun 2013-2019. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 25.0. Hasil penelitian ini menunjukkan bahwa: (2) Non Performing Loan (NPL) tidak berpengaruh terhadap penyaluran kredit; (2) Suku bunga kredit tidak berpengaruh terhadap penyaluran kredit; (3) Capital Adequacy Ratio (CAR) berpengaruh positif dan signifikan terhadap penyaluran kredit; (4) Non Performing Loan (NPL), Suku Bunga Kredit dan Capital Adequacy Ratio (CAR) secara simultan berpengaruh terhadap penyaluran kredit.
Effects of Intervening Loan to Deposit Ratio on Profitability Laynita Sari; Renil Septiano
Journal of Accounting and Finance Management Vol. 1 No. 5 (2020): Journal of Accounting and Finance Management (November-December 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.887 KB) | DOI: 10.38035/jafm.v1i2.28

Abstract

Government banks have a higher level of trust in society, as most of these shares are owned by the Government. Ratio used to assess a bank’s performance is the Return on Asset ratio. Each bank will try to keep its Return on Asset ratio consistently rising and the Non Performing Loan ratio consistently falling. But the phenomenon is that the ratio of Return on Asset and Non Performing Loan at the Government Bank fluctuated from 2014 to 2019. I will therefore examine the factors that affect the ratio of Return on Assets and Non-Performing Loans to government banks. In this study, the ratios used were Non Performing Loan, Net Interest Margin, Capital Adequacy Ratio as an independent variable, Loan to Deposit Ratio as an intervening variable and Return on Asset on its dependent variables. The result that the Variable Loan to Deposit Ratio mediates the relationship between Net Interest Margin and Return on Asset.
Pengaruh leverage dan profitabilitas terhadap earning response coefficient Renil Septiano; Febri Nugraha Arifin; Laynita Sari
Jurnal Ilmu Multidisplin Vol. 1 No. 1 (2022): Jurnal Ilmu Multidisplin (April-Juni 2022)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.678 KB) | DOI: 10.38035/jim.v1i1.28

Abstract

Penelitian ini menganalisis pengaruh profitabilitas, leverage terhadap Earnings Response Coefficient. Koefisien respon laba merupakan indikator kualitas laporan keuangan yang dihitung berdasarkan reaksi investor terhadap perubahan harga saham atas informasi laba akuntansi. Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2020 dengan jumlah sampel sebanyak 12 perusahaan. Teknik analisis data dilakukan dengan Regresi Data Panel dan pengujian hipotesis menggunakan eviews versi 9. Berdasarkan hasil analisis regresi Data Panel dengan taraf signifikansi 5%, hasil penelitian ini menunjukkan bahwa: (1) Leverage memiliki berpengaruh positif terhadap koefisien respon laba. (2) Profitabilitas berpengaruh positif terhadap Earnings Response Coefficient.
PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Muhammad Rivandi; Renil Septiano
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.574 KB) | DOI: 10.25105/jat.v8i1.7631

Abstract

The Companys value reflects the assets owned by the company. This study aims to examine the effect of intellectual capital disclosure and profitability on firm value. The Population are manufacturing companies listed on the Indonesia Stock Exchange in 2014 2018. The samples of this study are forty-four companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tasted proves that the intellectual capital disclosure and profitability have the positive and significant effect on firm value. Market value is able to provide maximum welfare to shareholders. An increase in share prices can reflect the company's assets
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN YANG EFEKTIF UNTUK USAHA BUDI DAYA MADU LEBAH TANPA SENGAT/GALO-GALO (TRIGONA SP) PADA CV SHAHABAT MADU DI KOTA PADANG Mike Kusuma Dewi; Elsa Meirina; Renil Septiano
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.226

Abstract

The financial report is a file recording money, where the report contains all kinds of transactions involving money, both purchase and sale and credit transactions. This report is made in a certain period, for example every month or every year. It depends on each company's policy. Financial reports are made to determine the company's financial condition. Therefore, the financial manager must make it precise and accurate, and be responsible for presenting the reports that have been made in detail to the superiors. Based on this, we from the Lecturer team do service in the Kuranji Padang area for the business of cultivating stingless bee honey / Galo-galo which is also managed by CV Shahabat Madu. this activity was carried out for approximately 3 hours, by conducting a question-and-answer session between the lecturer team and the honey bee managers regarding how to carry out the recording of financial transactions and financial reports