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Penerapan TQM dan Kinerja Inovasi terhadap Kinerja Manajerial Industri Rokok Kabupaten Kudus Sri Mulyani; Dianing Ratna Wijayani
Jurnal Kajian Akuntansi Vol 1, No 2 (2017): DESEMBER 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i2.697

AbstractThe national cigarette industry contributes Rp 90 trillion per year. Total Quality Management (TQM) used to maximize the existence of organizational competition through continuous improvement, products and services. This research is an empirical research using quantitative method, whose purpose is for hypothetical choice related to the influence of interaction between total quality management implementation, organizational commitment, local culture, and innovation performance on managerial performance in cigarette industry in Kudus. This study was conducted with primary data through the distribution of questionnaires using purposive sampling method. This study uses the respondent is the production manager in the cigarette industry in Kudus District with a sample of 44 respondents. The results of this study indicate 1) TQM implementation has positive effect on managerial performance, 2) Interaction of TQM implementation with organizational commitment has not effect on managerial performance, 3) Interaction of TQM implementation with environmental uncertainty not biased on managerial performance, 4) Interaction of TQM implementation and culture local has positive effect on managerial performance, and 5) Interaction of TQM implementation which mediated by innovation performance has effect on managerial performance. Keywords: Local culture "Gusjigang"; Managerial performance; Organizational commitment; Total quality management.AbstrakIndustri rokok nasional menyumbang pendapatan Rp 90 triliun per tahun. Total Quality Management (TQM) digunakan untuk memaksimalkan adanya persaingan organisasi melalui perbaikan terus menerus atas produk, jasa, tenaga kerja, proses dan lingkungannya. Penelitian ini merupakan penelitian empiris dengan menggunakan metode kuantitatif, yang tujuannya untuk menguji hipotesis yang berkaitan dengan pengaruh interaksi antara penerapan manajemen kualitas total, komitmen organisasi, ketidakpastian lingkungan, budaya local, dan kinerja inovasi terhadap kinerja manajerial pada industri rokok di Kudus. Penelitian ini dilakukan dengan data primer melalui penyebaran kuesioner menggunakan metode purposive sampling. Penelitian ini menggunakan respondennya adalah manajer produksi di industri rokok di Kabupaten Kudus dengan jumlah sampel 44 responden. Teknik analisis data dalam pengujian hipotesis adalah regresi MRA dengan menggunakan SPSS versi 23. Hasil penelitian ini menunjukkan bahwa 1)Penerapan TQM berpengaruh positif signifikan terhadap kinerja manajerial, 2) Interaksi penerapan TQM dengan komitmen organisasi tidak berpengaruh terhadap kinerja manajerial, 3) Interaksi penerapan TQM dengan ketidakpastian lingkungan tidak berpengaruh terhadap kinerja manajerial, 4) Interaksi penerapan TQM dan budaya lokal berpengaruh positif signifikan terhadap kinerja manajerial, dan 5) Interaksi penerapan TQM dengan yang dimediasi oleh kinerja inovasi mempengaruhi meningkatnya kinerja manajerial.Kata kunci: Budaya lokal "Gusjigang; Komitmen organisasi; Kinerja manajerial; Kinerja inovasi; Total quality management.

PENGARUH KINERJA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, PERPUTARAN KAS, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Eva Mustika; Aprilia Whetyningtyas; Dianing Ratna Wijayani
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 3 (2021): Desember
Publisher : Politeknik Pratama Purwokerto

This study aims to examine the effect of environmental performance, environmental disclosure, cash turnover, and inventory turnover on profitability. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method of this study used purposive sampling which resulted in 99 samples. The data analysis technique used is panel data regression. The results of this study are environmental performance has a positive effect on profitability, while environmental disclosure, cash turnover, and inventory turnover has no effect on profitability.

DETERMINANT OF HEDGING ACTIVITIES IN SOE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2015-2019 Dianing Ratna Wijayani; Ponny Harsanti
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i1.205

Penelitian ini bertujuan untuk mengetahui pengaruh peluang pertumbuhan, leverage, ukuran perusahaan, kesulitan keuangan, dan nilai pasar terhadap aktivitas lindung nilai. Penelitian ini menggunakan metode penelitian kuantitatif, yaitu metode penelitian yang digunakan untuk menguji populasi atau sampel tertentu dari populasi. Populasi penelitian semua perusahaan BUMN yang terdaftar di Bursa Efek Indonesia 2015-2019 dengan total 100 perusahaan, kemudian peneliti menggunakan tehnik pengambilan sampel dengan purposive sampel sehingga data sampel penelitian berjumlah 65 perusahaan. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa peluang pertumbuhan dan ukuran perusahaan memiliki pengaruh positif terhadap aktivitas hedging. Leverage memiliki pengaruh negatif terhadap aktivitas hedging. Kesulitan keuangan dan nilai pasar tidak berpengaruh terhadap aktivitas hedging. Hasil penelitian ini diharapkan mampu berkontribusi sebagai salah satu sumber informasi masukan dan wawasan bagi suatu perusahaan ketika akan menerapkan pengambilan keputusan hedging menggunakan instrumen derivatif valuta asing. Bagi peneliti selanjutnya dan akademisi diharapkan ini dapat memberikan kontribusi dalam pengembangan teori dan dijadikan sebagai sebuah literatur.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur di BEI 2012-2014) Dianing Ratna Wijayani
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The purpose of this research was to examine the effect of intellectual capital on Return On Assets, Earning Per Share and Return On Equity. The population of this research is manufacturing companies listed on the Stock Exchange the period 20122014, a total sample of companies amounted to 51 samples were taken by using purposive sampling method. The method of analysis in this research is multiple linear regression analysis. The results of this study indicate that intellectual capital significant positive effect on ROA. This condition occurs because if the human resource capacity the better, it is expected to produce profitability Return on Assets increased. Intellectual capital is significant positive effect on EPS. This condition occurs because when intellectual capital is getting better, the public trust in the company, the better, so that the products or services offered by the company is accepted by the community and increasing revenue. Intellectual capital is significant positive effect on ROE. This condition occurs because the intellectual capital increases, the company has been using its capital more effectively to improve human resources, so that the performance of employees to generate increasing profits. Keyword : Intellectual Capital, Financial Performance, Return on Assets, Earning Per Share and Return On Equity

PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, CORPORATE GOVERNANCE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAAN PAJAK DI INDONESIA (Studi Empiris Perusahaan Manufaktur yang Listed di BEI tahun 2012-2014) Dianing Ratna Wijayani
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 2 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

The purpose of this research was to determine the effect of profitability, family ownership, independent commissioner, institutional ownership against tax evasion (tax aovidence). The population of this research is manufacturing companies listed on the Stock Exchange in 2012-2014, the number of samples obtained by the sampling technique is purposive sampling as many as 54 companies. The type of data used is secondary data by using the method of data collection and documentation of ICMD IDX. The method of analysis in this research is multiple regression analysis.These results indicate that the effect on the profitability of tax avoidance (tax aovidence). Family ownership does not affect the tax evasion (tax aovidence). Independent commissioner significantly negative effect on tax evasion (tax aovidence). Institutional ownership has a significant influence on tax evasion (tax aovidence).

PENGARUH TIPE INDUSTRI, MEDIA EXPOSURE, PROFITABILITAS DAN STAKEHOLDER TERHADAP CARBON EMISSION DISCLOSURE (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PADA TAHUN 2013-2017) Desy aria sandi; Dwi Soegiarto; Dianing Ratna Wijayani
Accounting Global Journal Vol 5, No 1 (2021): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v5i1.6159

This research was motivated by the low number of industries in Indonesia reporting carbon emission information.Disclosure of carbon emissions is an issue related to the impact of climate change on the sustainability of the organization. This study aims to examine the effect of target industry types, media exposure, profitability, and regulators on carbon emissions' disclosures (CED). Determination of this sample using purposive sampling method with a sample size of 60 companies in the period 2013-2017.This study uses multiple linear regression analysis techniques.The results of this study indicate that industry type, and profitability have a positive and significant effect on CED, while media exposure, and regulator, have no significant effect on CED.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur di BEI 2012-2014) Dianing Ratna Wijayani
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v2i1.23

The purpose of this research was to examine the effect of intellectual capital on Return On Assets, Earning Per Share and Return On Equity. The population of this research is manufacturing companies listed on the Stock Exchange the period 20122014, a total sample of companies amounted to 51 samples were taken by using purposive sampling method. The method of analysis in this research is multiple linear regression analysis. The results of this study indicate that intellectual capital significant positive effect on ROA. This condition occurs because if the human resource capacity the better, it is expected to produce profitability Return on Assets increased. Intellectual capital is significant positive effect on EPS. This condition occurs because when intellectual capital is getting better, the public trust in the company, the better, so that the products or services offered by the company is accepted by the community and increasing revenue. Intellectual capital is significant positive effect on ROE. This condition occurs because the intellectual capital increases, the company has been using its capital more effectively to improve human resources, so that the performance of employees to generate increasing profits. Keyword : Intellectual Capital, Financial Performance, Return on Assets, Earning Per Share and Return On Equity

DETERMINANT OF HEDGING ACTIVITIES IN SOE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2015-2019 Dianing Ratna Wijayani; Ponny Harsanti
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i1.205

Penelitian ini bertujuan untuk mengetahui pengaruh peluang pertumbuhan, leverage, ukuran perusahaan, kesulitan keuangan, dan nilai pasar terhadap aktivitas lindung nilai. Penelitian ini menggunakan metode penelitian kuantitatif, yaitu metode penelitian yang digunakan untuk menguji populasi atau sampel tertentu dari populasi. Populasi penelitian semua perusahaan BUMN yang terdaftar di Bursa Efek Indonesia 2015-2019 dengan total 100 perusahaan, kemudian peneliti menggunakan tehnik pengambilan sampel dengan purposive sampel sehingga data sampel penelitian berjumlah 65 perusahaan. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa peluang pertumbuhan dan ukuran perusahaan memiliki pengaruh positif terhadap aktivitas hedging. Leverage memiliki pengaruh negatif terhadap aktivitas hedging. Kesulitan keuangan dan nilai pasar tidak berpengaruh terhadap aktivitas hedging. Hasil penelitian ini diharapkan mampu berkontribusi sebagai salah satu sumber informasi masukan dan wawasan bagi suatu perusahaan ketika akan menerapkan pengambilan keputusan hedging menggunakan instrumen derivatif valuta asing. Bagi peneliti selanjutnya dan akademisi diharapkan ini dapat memberikan kontribusi dalam pengembangan teori dan dijadikan sebagai sebuah literatur.

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