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PENGARUH PENGALAMAN AUDIT, KOMITMEN PROFESIONAL, ORIENTASI ETIKA DAN NILAI ETIKA ORGANISASI TERHADAP PENGAMBILAN KEPUTUSAN ETIS AUDITOR INTERNAL DI KOTA PALEMBANG Emilia Gustini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 2
Publisher : Universitas Indo Global Mandiri

The objective of this study is to reveal the partial influence of audit experience, professional commitment, ethical orientation and ethical value of organization on the ethical decision making of the internal auditors in the city of Palembang and the simultaneous influence of audit experience, professional commitment, ethical orientation and ethical value of organization to the ethical decision making of the internal auditors in the city of Palembang. The operational variables of the study are audit experience, professional commitment, ethical orientation and ethical value of organization and ethical decision making of the internal auditors. The population of the study consists of internal auditors working at the companies in the city of Palembang. The result of the study on the internal auditor in the city of Palembang reveals that the variable ethical value of organization partially have a significant influence to the ethical decision making of the internal auditors , while the variables of audit experience, professional commitment, ethical orientation do not have a significant influence to the ethical decision making of the internal auditors. Simultaneously, the variabels of audit experience, professional commitment, ethical orientation and ethical value of organization have asignificant influence to the ethical decision making of the internal auditors with the result of F-count bigger than F-table (9.536>2.796). Key words : audit experience, professional commitment, ethical orientation and ethical value of organization, ethical decision making.

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Emilia Gustini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

This research purposes to know factors intrinsic and extrinsic the impact intention accounting information system. The research used data that obtained from individual perception of accounting information system user in manufacture company the have losted at Bursa Efek Indonesia in Jakarta and branch officer in Palembang. Data to sent by email and Post officer Indonesia. Night hundred twelve questionnaires have sent to company, seventy questionnaires were return. The data analyzed by using multiple regression by SPSS 11.5 software. Research result show that gender and facilitating conditions user are significant positive influence to intention accounting information system usage, while experiment, voluntariness user, education and training no influence intention accounting information system usage.

PENGARUH KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Emilia Gustini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 8, No 2
Publisher : Universitas Indo Global Mandiri

The purpose of the study was to find out the effect of dividend and debt policies on corporate value. The population of the study were state-owned enterprisescompanieslistedin Indonesia Stock Exchange in 2012-2016. The sample consisted of 18 companies which was taken by using purposive sampling technique. In analyzing the data, multiple linear regression analysis was used in order to find out the effect of independent variable on the dependent variable either simultaneously or partially. The result of the analysis showed that in 2012-2016 the dividend policy was proxied by the dividend payout ratio (DPR) and the dividend yield (DY), the debt policy variable was proxied by the debt to equity ratio (DER) and the debt to asset ratio (DAR), and corporate value variable was proxied through price earning ratio (PER), simultaneously DPR, DY, DER, and DAR had significant effect on PER, whereas partially (1) DPR had a significant positive effect on PER. (2) DY had a significant negative effect on PER. (3) DER had a significant negative effect on PER, and (4) DAR had a significant positive effect on PER.Keywords: DPR, DY, DER, DAR, PER

PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE,DAN DIVIDEND PAYOUT RATIO TERHADAPPERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BEI TAHUN 2015 Ratih Javariani Utari; Emilia Gustini; Lukita Tripermata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 8, No 2
Publisher : Universitas Indo Global Mandiri

Earnings management is the selection of accounting policies by management that are useful for achieving certain goals. One form of earning management is income smoothing. The income smoothing can make the information in the financial statements so unreliable that the interested parties become incapable of making the right business decisions.This study aims to analyze the effect of profitability, financial leverage, and dividend payout ratio to income smoothing either partially or simultaneously. The research was conducted at a manufacturing company listed on Indonesia Stock Exchange in 2015. The purposive sampling technique was used to obtain 26 manufacturing companies as sample members.This research uses quantitative data analysis method using SPSS version 16.00 as the processing tool. In this study where the independent variable is the income smoothing where the variable dichotomy scale, so the analysis used is Linear Regression Logistics. The dichotomy scale referred to in this research are doing income smoothing (2) and not doing income smoothing (1).Based on the results of research, Profitability, Financial Leverage, and Dividend Payout Ratio does not affect Partial Revenue Partially. However, if the effects are seen simultaneously, Profitability, Financial Leverage, and Dividend Payout Ratio affect Partial Revenue Partially.Keywords: Earning Management, Income Smoothing, Partial, Simultaneous Practice

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Emilia Gustini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 6, No 2
Publisher : Universitas Indo Global Mandiri

This research purposes to know factors intrinsic and extrinsic the impact intention accounting information system. The research used data that obtained from individual perception of accounting information system user in manufacture company the have losted at Bursa Efek Indonesia in Jakarta and branch officer in Palembang. Data to sent by email and Post officer Indonesia. Night hundred twelve questionnaires have sent to company, seventy questionnaires were return. The data analyzed by using multiple regression by SPSS 11.5 software. Research result show that gender and facilitating conditions user are significant positive influence to intention accounting information system usage, while experiment, voluntariness user, education and training no influence intention accounting information system usage.

PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG PERUSAHAAN STUDI KASUS PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF TERDAFTARDI BURSA EFEK INDONESIA Laila Rahmawati Oetari; Emilia Gustini; Lukita Tripermata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 8, No 1
Publisher : Universitas Indo Global Mandiri

This study aims to determine how the influence of Manajerial Ownership and Institutional Ownership Against Corporate Debt Policy in Manufacturing sector otomotif of Company in Indonesia Stock Exchange. This study uses multiple linear regression analysis method, variables used in this study is the Manajerial Ownwership (X1) and Institutional Ownership (X2) are hypothesized to affect the not Debt Policy (Y). 9 companies listed in BEI are the samples of this study. ICMD 2012 till 2015 is used as a data collector. Based on the results of multiple linear regression analysis obtained Manajeial Ownership and Institutional Ownership non significantly parcial and simultan insfluences the policy of the company debts.The result shows, In an effort to increase debt policy (DER), the company can increase the company's net profit, so that the company can meet its short-term and long-term obligations, the company will use internal funds much more than using the debt, It is expected that companies should be able to control their expenditures effectively against debt policy.Keywords : Manajerial Ownership, Institutional Ownership, Debt Policy

PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Diah Manda Sari; Emilia Gustini; Lukita Tripermata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 3
Publisher : Universitas Indo Global Mandiri

This study aims to determine the effect of capital structure and financial performance of the company's value. This study uses secondary data from the company's financial statements. Samples and sampling using purposive sampling techniques. Analysis of data using classic assumption test and multiple linear regression. Indicators of this research capital structure is debt to equity ratio (DER). Financial performance indicators, namely return on assets (ROA). Indicators of the company's value is the price book value (PBV). The study population was banking companies listed in Indonesia Stock Exchange period 2010-2014. The results of the study explains that there is significant influence simultaneously DER and ROA independent variables and the dependent variable PBV. No effect and partial significant independent variable DER on the dependent variable PBV. There is a significant effect partially independent variables ROA on the dependent variable PBV.Key word: Capital Structure, Financial Performance, Value Company

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