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Variabel – Variabel Yang Mempengaruhi Struktur ModalPada Perusahaan Manufaktur Di Bursa Efek Indonesia Kurnia Murni Utami; Diana Dwi Astuti; Hamzah Fansuri Yusuf
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.376

Abstract

This study aims to determine the effect of simultaneous and partial variables of sales stability, asset structure, operating leverage, company size, and profitability on capital structure in manufacturing companies on the Indonesia Stock Exchange. Research period 2014 - 2018. Determination of the sample by purposive sampling method. Using the method of multiple linear regression analysis. The results of the classic assumptions of the study, showed that normally distributed, no multicollinearity, no symptoms of heteroscedasticity, and no autocorrelation. The results of multiple regression, show the independent variables simultaneously influence the dependent variable. Partially, the variables of sales stability, operating leverage and firm size have a significant effect on capital structure, while asset structure and profitability have no significant effect on capital structure.
Analisis Faktor-Faktor Yang Mempengaruhi Return Saham Dengan Profitabilitas Sebagai Variabel Intervening Septin Dwi Rahmawati; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.377

Abstract

Manufacturing companies are companies that produce raw goods into finished goods, one of which is the consumer goods industry. The consumer goods industry is an industry that society needs to produce products for daily needs. Therefore, investors continue to look at the shares of this industry because they are considered to be always stable in determining the level of profit production. The purpose of this study is to understand the factors that influence stock returns with profitability as an intervening variable. The data used are secondary data collected from the Indonesia Stock Exchange 2014-2018 publications. The data processing method uses the path analysis method with IBM SPSS version 22. The results of the study show that Earnings Per Share and Debt Adequacy Ratio are related to Profitability. Yield Dividend, Firm Size, and Growth does not affect Profitability. Growth concerns Stock Returns, but Company Size, Dividend Results, Firm Size and Profitability Adequacy Ratio can be intervening variables Earning Per Share, but Profitability is not able to become intervening variables such as Yield Dividend, Company Size, Growth and Debt Adequacy Ratio.
Pengaruh Kualitas Auditor, Leverage, Harga Saham, Inflasi, Capital Expenditure Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftardi BEI Annisa Silfiana; Diana Dwi Astuti; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.379

Abstract

This study aims to determine the effect of Audit Quality, Leverage, Stock Prices, Inflation, Capital Expenditure, on earnings management as measured by discretionary accruals. In agency theory, agency problems arise because of the opportunistic behavior of the agent, namely the behavior of management to maximize their own well-being that is contrary to the principal's interests. Managers have the urge to choose and implement accounting methods that can show good performance to get bonuses and principals, the choice of methods deliberately chosen by management is known as earnings management.This type of research is an empirical study. The study was conducted on cigarette manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Data obtained through documentation, by collecting annual report data and company financial reports on the Indonesia Stock Ecchange (IDX) web. Data regarding discretionary accruals to measure earnings management, dummy to measure auditor quality, debt equity ratio to measure leverage, earnings per share to measure stock prices, inflation at certain periods to measure inflation, capex ratio to measure capital expenditure and tested using regression tests linear regression with the help of SPSS analysis.The results of this study indicate that audit quality and leverage significantly influence earnings management while the other three variables are stock price, inflation, capital expendiure, and no effect on earnings management.
Analisis Faktor-Faktor Yang Mempengaruhi Pilihan Perusaahan Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Evi Vidiana; Diana Dwi Astuti; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.406

Abstract

The principle of accounting conservatism is still considered a controversial principle on the one hand accounting conservatism is considered as an obstacle that will affect the accounting conservatism as the dependent variable, then managerial ownership quality of financial statements, on the other hand accounting conservatism is useful to avoid managers' opportunistic behavior with regard to contracts used by financial statements as contract media. used in this research is, public ownership, debt governance, grow opportunities and capital intensity are used as factors that can influence conservatism as well as being an independent variable. The sample of this research is manufacturing companies listed on the Indonesian stock exchange (IDX). Samples are selected using the purposive sampling method. The number of companies taken as samples are 5 companies from 14 companies in 2014-2018. The results of research from research this is that from the five variables namely managerial ownership, public ownership, debt covenant, growth opportunities and capital intensity, there are three variables that have a significant influence on accounting conservatism.
Faktor – Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2018 Ayu Nur Aprilya; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.408

Abstract

This study aims to determine the influence of Sales Growth, Firm Size, Value Added Capital Employee (VACA), Value Added Human Capital (VAHU), and Structures Capital Value Added (STVA) on Profitability in Manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014 - 2018. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. The sampling technique in this study used purposive sampling. The sample in this study were 60 companies from 184 manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data analysis technique used is multiple linear regression analysis. The results of this study indicate that there is a simultaneous influence on Sales Growth, Firm Size, Value Added Capital Employee (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) on Profitability in Manufacturing companies for the period 2014-2018. Based on the partial test of Firm Size and VAHU variables has a significant effect on profitability. While the Sales Growth variable VACA, and STVA showed that the results have no and significant effect on profitability.
Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan LQ45 Di Bursa Efek Indonesia Abd. Rahman Shaleh; Diana Dwi Astuti; Agustin Hari Prastyowati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.517

Abstract

The purpose of this study is to analyze the effect of size, profitability, maturity, insider ownership and leverage on dividend policy using the LQ45 company object listed on the Indonesia Stock Exchange (IDX). This research was conducted for five consecutive years from 2015 to 2019 which included 27 sample companies taken using purposive sampling technique. The data were analyzed using multiple linear regression analysis. The results showed that the size, maturity and insider ownership variables partially had an insignificant effect on dividend policy, while profitability and leverage had a significant effect on dividend policy. Simultaneously, size, profitability, maturity, insider ownership and leverage had a significant effect on dividend policy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI DI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2015-2019 Reni Novita Sari; Diana Dwi Astuti; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i2.518

Abstract

The purpose of this study is to determine the effect of business risk, non-debt tax shield and tangibility on capital structure with firm size as a moderating variable, by analyzing and testing. The objects in this study are companies listed on the Jakarta Islamic Index for the 2015-2019 periode. The sampling technique used purposive sampling which included 19 companies as samples. The analysis method used in this research is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that only business risk had an effect on capital structure, while non-debt tax shield and tangibility had no effect on capital structure. Only non-debt tax shields can be moderated by firm size and the presence of a moderating variable can strengthen the relationship between non-debt tax shields and firm size.
Factors That Affecting Income Persistency With Accrual Reliability As Intervening Variables Of Industrial Companies That Listed On Stock Exchange Of Thailand Diana Dwi Astuti; Wiwik Fitrianingsih; Siti Maimunah
ABM : International Journal of Administration, Business and Management Vol 2 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v2i1.387

Abstract

This study aims to analyze the factors that affect earnings persistence with accrual reliability as an intervening variable at industrial companies that listed on the Stock Exchange Thailand in 2015-2019. The data that used in this research is secondary data. The research method that reseacher used is path analysis with SPSS version 24. Based on data analysis, the conclusion of this study are there is no significant effect of the independent variables (sales volatility, cash flow volatility, good corporate governance, debt level and company size) on accrual reliability. While the independent variable that affects earnings persistence are sales volatility and company size. The results of the path analysis are the accrual reliability variable can be used as an intervening variable of cash flow volatility, good corporate governance, and debt level on earnings persistence. While sales volatility and company size, accrual realibility can not used as intervening variable to earning persistence. Keywords: Sales Volatility, Cash Flow Volatility, Good Corporate Governance, debt level, company size. Earning persistence
IBM PENGUATAN DAYA SAING BERKELANJUTAN PADA KELOMPOK BUDIDAYA IKAN LELE DI PUGER -JEMBER Diana Dwi Astuti; Tamriatin Hidayah; Hamzah Fansuri
RELASI : JURNAL EKONOMI Vol 17 (2013)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i0.4

Abstract

Science and technology for the Community (Iptek bagi Masyarakat/IbM) can be used as a vehicle in community service activities to actively improve the efficiency and productivity of businesses partners, and is the  application of science and technology by implementing and lecturers can provide experiences for students that entrepreneurship has the insight and knowledge in order to foster the entrepreneurial spirit. Implementation of the activities carried out through the joint  identification of  problems  between  partners,  implementing  faculty  and students. Based on the problems identified priority considering it is made in time and cost. The conclusion that can be drawn  from  the implementation of  IBM, is the presence  of unresolved  issues  due to time constraints  and  the  cost  of production  lay out,  while've  accomplished is  making  catfish  feed  (pellets), diversification of processed catfish (shredded, chips, nuggets), support tools (tool maker  catfish  feed  /  pellets,  presto,  pans,  pots,  tools  shredded  pres,  pres  plastic tool, blender), catfish care, and managerial aspects. The need for these activities to be continued in order to provide more benefits for partners mainly because, the desire to continue this activity is the input from partners and as also suggested by the reviewer as business partners to conduct monitoring in Jember.
PENGARUH TINGKAT PEMAHAMAN, PELATIHAN DAN PENDAMPINGAN APARATUR PEMERINTAH DAERAH TERHADAP PENERAPAN ACCRUAL BASIS DALAM PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN JEMBER (STUDI KASUS PADA DINAS PEMERINTAHAN KABUPATEN JEMBER) Halen Halen; Diana Dwi Astuti
RELASI : JURNAL EKONOMI Vol 18 (2013)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i0.13

Abstract

The study, entitled "Effect of Understanding, Training and Mentoring Against Local Government Reform Implementation of Accrual Basis in Financial Management in Jember (case study at the county government office Jember)". Objective: to determine the effect of simultaneous partial and independent variables (level of understanding, training and mentoring) local government officials on the dependent variable (accrual basis) in the financial management area in Jember district.Samples of this study were all in the district offices as SKPD Jember in charge records and create financial reports (financial section). To determine the effect of independent variables on the dependent variable distributing questionnaires in the financial section of each department. The questionnaire consisted of closed questions where measurement using likkert scale. With five levels, namely strongly agree, agree, disagree, disagree and strongly disagree or very familiar, familiar, less familiar, very less and do not know at all. Through the deployment of the questionnaire, the respondent's answer is then supplied to a predetermined value and then tabulated. Furthermore the raw data were analyzed using multiple linear regression, the data  quality test which consists of test validity and reliability test, F test and t test. The results of calculations performed turned out that the influence of independent variables (level of understanding, training, mentoring) or partially simultaneously have a significant influence on the dependent variable (the application of accrual basis).