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PENGARUH RETURN ON ASSET, DIVIDEND PAYOUT RATIO, DAN EARNING PER SHARE TERHADAP HARGA SAHAM SYARIAH PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2014-2016 Khusnah, Hidayatul; Anshori, Mohammad Yusak
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): AUGUST
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i1.67

This study aims to investigate the effect of return on assets (ROA), dividend payout ratio (DPR) and earning per share (EPS) on sharia stock price registered in Jakarta Islamic Index (JII) period 2014-2016. The hypothesis in this study was tested using multiple regression analysis with SPSS software. The results of this study there are several findings. The first finding is, return on asset (ROA) has a positive effect on sharia stock price, which shows that the greater the ROA of the company, the profit generated by company to be larger. This will increase the attractiveness of the company is increasingly in demand by investors and the impact on rising stock prices. The next finding is dividend payout ratio (DPR) has no effect on stock price, which means dividend distribu-tion does not guarantee that the company get a big profit, sometimes the company thinks the profit earned better to invest in projects that have good prospects that can increase the company’s profit, certainly with the approval of the shareholders. The last finding in this research is earning per share (EPS) has a positive effect on sharia stock price, which means that the higher EPS shows the company’s net profit is ready to be distributed to all shareholders of the company and investors will think the company is able to earn profits for the future so that many investors are willing to invest in the company until stock prices rise.

PENGARUH SISTEM PENGUKURAN KINERJA KOMPREHENSIF DAN PEMBERDAYAAN PSIKOLOGIS TERHADAP KOMITMEN ORGANISASI Khusnah, Hidayatul; Putra, Riyan Sisiawan
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i2.80

A comprehensive performance measurement system is part of the management control function. Overall activities undertaken by employees in strategic planning, budgeting, implementation, and performance evaluation are influenced by the management. This study aims to examine the effect of a comprehensive performance measurement system on psychological empowerment and organizational commitment, as well as the effect of psychological empowerment on organizational commitment at Unusa. Hypothesis testing in this study using Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 3.0 software. The results of this study indicate that a comprehensive performance measurement system positively affects the psychological empowerment and organizational commitment. The latest findings of psychological empowerment have a positive effect on organizational commitment.

PENGARUH RETURN ON ASSET, DIVIDEND PAYOUT RATIO, DAN EARNING PER SHARE TERHADAP HARGA SAHAM SYARIAH PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2014-2016 Hidayatul Khusnah; Mohammad Yusak Anshori
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i1.67

This study aims to investigate the effect of return on assets (ROA), dividend payout ratio (DPR) and earning per share (EPS) on sharia stock price registered in Jakarta Islamic Index (JII) period 2014-2016. The hypothesis in this study was tested using multiple regression analysis with SPSS software. The results of this study there are several findings. The first finding is, return on asset (ROA) has a positive effect on sharia stock price, which shows that the greater the ROA of the company, the profit generated by company to be larger. This will increase the attractiveness of the company is increasingly in demand by investors and the impact on rising stock prices. The next finding is dividend payout ratio (DPR) has no effect on stock price, which means dividend distribu-tion does not guarantee that the company get a big profit, sometimes the company thinks the profit earned better to invest in projects that have good prospects that can increase the company’s profit, certainly with the approval of the shareholders. The last finding in this research is earning per share (EPS) has a positive effect on sharia stock price, which means that the higher EPS shows the company’s net profit is ready to be distributed to all shareholders of the company and investors will think the company is able to earn profits for the future so that many investors are willing to invest in the company until stock prices rise.

PENGARUH SISTEM PENGUKURAN KINERJA KOMPREHENSIF DAN PEMBERDAYAAN PSIKOLOGIS TERHADAP KOMITMEN ORGANISASI Hidayatul Khusnah; Riyan Sisiawan Putra
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i2.80

A comprehensive performance measurement system is part of the management control function. Overall activities undertaken by employees in strategic planning, budgeting, implementation, and performance evaluation are influenced by the management. This study aims to examine the effect of a comprehensive performance measurement system on psychological empowerment and organizational commitment, as well as the effect of psychological empowerment on organizational commitment at Unusa. Hypothesis testing in this study using Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 3.0 software. The results of this study indicate that a comprehensive performance measurement system positively affects the psychological empowerment and organizational commitment. The latest findings of psychological empowerment have a positive effect on organizational commitment.

ANALISIS DAMPAK UKURAN PERUSAHAAN, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2010–2016 Yusi Nur Irmalia; Hidayatul Khusnah; Endah Tri Wahyuningtyas
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i2.884

The purpose of this study was to analyze the firm size, audit opinion, and reputation of public accountant on audit delay. The data used in this research was secondary data, taken from the annual report 2010 to 2016 of mining companies listed at the Indonesia Stock Exchange. The samples consist of 133 firms from 2010 through 2016 and still listed. The analysis tools to test hypothesis are logistic regression analysis by using SPSS 20 with the degree of significance at 0.05. The empirical result of the study show that the firm size, audit opinion, and reputation of public accountant simultaneously have a positive influence on audit delay. The firm size has no positive effect on audit delay. While audit opinion, and reputation of public accountant have a positive influence on audit delay

DAMPAK MEDIASI MORAL REASONING PADA PENGARUH ORGANIZATIONAL ETHICAL CULTURE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Hidayatul Khusnah; Heni Agustina
JURNAL AKUNTANSI DAN MANAJEMEN Vol 3 No 2 (2019): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v3i2.1403

The purpose of this study is to investigate the mediating effect of moral reasoning on the influence of organizational ethical culture on the tendency of accounting fraud. This research was conducted at manufacturing companies listed in the guide book PT. SEER. The sample in this study is the financial manager or accounting manager. The number of samples in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. The hypothesis in this study was tested using Structural Equation Modeling (SEM) with an alternative method of Partial Least Square (PLS) using WarpPLS 5.0 software. The results of this study indicate that organizational ethical culture has a positive effect on moral reasoning and the tendency of accounting fraud. The next finding is moral reasoning has a positive effect on the tendency of accounting fraud.

PENGARUH KONFLIK PERAN GANDA (WORK FAMILY CONFLICT) AMBIGUITAS PERAN DAN STRES KERJA TERHADAP KINERJA STAF KARYAWATI (Studi pada Universitas Nahdlatul Ulama Surabaya) Riyan Sisiawan Putra Riyan; Firda Nur Aziza; Hidayatul Khusnah; Tri Utami
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2500

This study deals with how the influence of dual role conflict, role ambiguity and job stress on the performance of female employees at Nahdlatul Ulama University Surabaya. The purpose of this study was to determine the effect of multiple role conflict, role ambiguity and job stress on employee performance. Respondents in this study were 82 employees of Naahdlatul Ulama University Surabaya. The data collection method used is using a questionnaire. This study uses dual role conflict as an independent variable, role ambiguity as an independent variable, job stress as an independent variable and employee staff performance as the dependent variable. The sampling technique used in this research is probability sampling method. The analysis used is the classical assumption test, validation test, reliability test, multiple linear regression analysis, hypothesis testing, coefficient of determination. This study shows that there is a significant effect of dual role conflict on the performance of female employees and, a significant effect of role ambiguity on the performance of female employees and, a significant effect of job stress on the performance of female employees.

Pengaruh Self Assessment, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Pribadi Urfatul Rustaprilana; Heni Agustina; Hidayatul Khusnah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2449

This study aims to examine the effect of self-assessment, taxpayer awareness, and tax sanctions on taxpayer compliance. The data used in this study using primary data. Primary data obtained through questionnaires distributed to taxpayers in the West Sidoarjo region. This study uses a data collection technique which uses the slovin formula with a sample of 100 taxpayers having a TIN. The type in this research is quantitative. The population in this study is an individual taxpayer in West Sidoarjo. The analysis used is multiple linear analysis and uses the SPSS 25 program. The results of the study indicate that the self-assessment variable, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance in paying personal taxes. However, partially the self-assessment variable has a significant positive effect on taxpayer compliance. Meanwhile, the taxpayer awareness variable has no significant effect on taxpayer compliance. And the variable of tax sanctions has a significant positive effect on taxpayer compliance.

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