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ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN ASING, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN Hermiyetti, Hermiyetti; Katlanis, Erlinda
Media Riset Akuntansi Vol 4, No 2 (2014): Agustus
Publisher : Universitas Bakrie

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance terhadap kinerja keuangan perusahaan. Mekanisme good corporate governance sebagai variabel independen diproksikan dengan kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, dan komite audit. Sedangkan kinerja keuangan perusahaan sebagai variabel dependen diukur dengan return on assets (ROA) dan return on equity (ROE). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2009-2012. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan. Hasil dari penelitian ini menunjukan bahwa variabel kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, dan komite audit memiliki pengaruh positif dan signifikan terhadap kinerja keuangan perusahaan.Kata kunci: mekanisme good corporate governance, ROA, ROE The purpose of this research is to examine the effect of good corporate governance mechanism toward firm’s financial performance. Good corporate governance, as the independent variable in this research is proxied by managerial ownership, institutional ownership, foreign ownership, and audit committee. Meanwhile, firm’s financial performance as dependent variable is measured by return on assets (ROA) and return on equity (ROE). The population in this research is manufacturing firms listed on Indonesia Stock Exchange for the period of 2009-2012. Purposive judgement sampling is the sampling method used for the selected samples in this research and analyzed by multiple regressions method. This research uses secondary data, namely94the annual financial statements of firms. The result of this study indicate that managerial ownership, institutional ownership, foreign ownership, and audit committee has a positive and significant effect on firm’s financial performance.Keywords: good corporate governance mechanism, ROA, ROE
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN ASING, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN Hermiyetti, Hermiyetti; Katlanis, Erlinda
Media Riset Akuntansi Vol 6, No 2 (2016): Agustus
Publisher : Universitas Bakrie

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance terhadap kinerja keuangan perusahaan. Mekanisme good corporate governance sebagai variabel independen diproksikan dengan kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, dan komite audit. Sedangkan kinerja keuangan perusahaan sebagai variabel dependen diukur dengan return on assets dan return on equity. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2009-2012. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan. Hasil dari penelitian ini menunjukan bahwa variabel kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, dan komite audit memiliki pengaruh positif dan signifikan terhadap kinerja keuangan perusahaan.. Kata kunci: mekanisme good corporate governance, return on assets dan return on equity. The purpose of this research is to examine the effect of good corporate governance mechanism toward firm’s financial performance. Good corporate governance, as the independent variable in this research is proxied by managerial ownership, institutional ownership, foreign ownership, and audit committee. Meanwhile, firm’s financial performance as dependent variable is measured by return on assets (ROA) and return on equity (ROE). The population in this research is manufacturing firms listed on Indonesia Stock Exchange for the period of 2009-2012. Purposive judgement sampling is the sampling method used for the selected samples in this research and analyzed by multiple regressions method. This research uses secondary data, namely the annual financial statements of firms. The result of this study indicate that managerial ownership, institutional ownership, foreign ownership, and audit committee has a positive and significant effect on firm’s financial performance. Keywords: good corporate governance mechanism, ROA, ROE.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INFORMASI AKUNTANSI (Studi Empiris pada Top 50 Emiten dengan Skor CG Tertinggi Hasil IICD melalui Pendekatan ASEAN Corporate Governance Scorecard Periode 2012-2013) Hermiyetti, Hermiyetti; Alhamra, Insan Thariq
Media Riset Akuntansi Vol 7, No 1 (2017): Februari
Publisher : Universitas Bakrie

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis factor-faktor yang mempengaruhi pengungkapan informasi akuntansi. Hasil penelitian ini dapat dijadikan acuan bagi investor untuk mengetahui sejauh mana pengaruh Good Corporate Governance dan tingkat profitabilitas terhadap pengungkapan informasi akuntansi pada perusahaan non-keuangan yang tercatat di Bursa Efek Indonesia pada periode 2012-2013. Penelitian ini menggunakan purposive sampling selama tahun 2012 sampai 2013 untuk mendapatkan 20 sampel. Penelitian ini menggunakan metode analisis deskriptif, uji asumsi klasik, uji hipotesis dengan menggunakan SPSS 20. Hasil pengujian hipotesis menunjukkan bahwa tingkat profitabilitas secara parsial berpengaruh positif terhadap pengungkapan informasi akuntansi, karena hal tersebut menunjukkan keberhasilan profitabilitas perusahaan sehingga mempengaruhi Tingkat pengungkapan akuntansi perusahaan. Tata Kelola Perusahaan secara parsial tidak berpengaruh terhadap pengungkapan informasi akuntansi, GCG tidak berpengaruh terhadap pengungkapan informasi akuntansi, karena masih kurangnya perhatian perusahaan IICG sebagai institusi yang melakukan survei yang menunjukkan lemahnya CGPI Good Corporate Governance bagi perusahaan. Tersebut. Secara simultan pengaruh Good Corporate Governance dan tingkat profitabilitas bisa menjadi pengaruh positif pada pengungkapan informasi akuntansi. Perusahaan yang memiliki tingkat profitabilitas dan tata kelola perusahaan yang tinggi akan cenderung mengungkapkan lebih banyak informasi akuntansi. The object of this study is to analyze the influence of Good Corporate Governance and profitability to disclosure of accounting information. The results of this study can be used as a reference for investors to determine how far the influence of Good Corporate Governance and the level of profitability on the disclosure of accounting information on non-financial companies listed on the Stock Exchange in the period 2012-2013. This research used purposive sampling during 2012 to 2013 in order to obtain 20 samples. This research uses the analysis method descriptive, classic assumption test, test hypotheses using SPSS 20. Hypothesis testing results show that the level of profitability is partially positive effect on the disclosure of accounting information, because it shows the success of the company's profitability thus affecting the level of disclosure of corporate accounting. Good Corporate Governance is partially no effect on the disclosure of accounting information, GCG has no effect on the disclosure of accounting information, because it is still a lack of attention companies IICG as an institution conducting the survey that showed weak CGPI Good Corporate Governance for companies tersebut.Secara simultaneous influence Good Corporate Governance and the level of profitability can be a positive influence on the disclosure of accounting information. Companies that have high levels of profitability and good corporate governance will tend to disclose more accounting information. Key words: Good Corporate Governance, Level of Profitability, Disclosure of Accounting Information
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN TINGKAT PROFITABILITAS TERHADAP PENGUNGKAPAN INFORMASI AKUNTANSI (Studi Empiris pada Top 50 Emiten dengan Skor CG Tertinggi Hasil IICD melalui Pendekatan ASEAN Corporate Governance Scorecard Periode 2012-20 Alhamra, Insan Thariq; Hermiyetti, Hermiyetti
Prosiding Seminar Nasional INDOCOMPAC Akuntansi Manjemen, Akuntansi Keuangan, Audit dan Pasar Modal
Publisher : Prosiding Seminar Nasional INDOCOMPAC

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Abstract

The object of this study is to analyze the influence of Good Corporate Governance and profitability to disclosure of accounting information. The results of this study can be used as a reference for investors to determine how far the influence of Good Corporate Governance and the level of profitability on the disclosure of accounting information on non-financial companies listed on the Stock Exchange in the period 2012-2013. This research used purposive sampling during 2012 to 2013 in order to obtain 20 samples. This research uses the analysis method descriptive, classic assumption test, test hypotheses using SPSS 20.Hypothesis testing results show that the level of profitability is partially positive effect on the disclosure of accounting information, because it shows the success of the company's profitability thus affecting the level of disclosure of corporate accounting. Good Corporate Governance is partially no effect on the disclosure of accounting information, GCG has no effect on the disclosure of accounting information, because it is still a lack of attention companies IICG as an institution conducting the survey that showed weak CGPI Good Corporate Governance for companies tersebut.Secara simultaneous influence Good Corporate Governance and the level of profitability can be a positive influence on the disclosure of accounting information. Companies that have high levels of profitability and good corporate governance will tend to disclose more accounting information. Key words: Good Corporate Governance, Level of Profitability, Disclosure of Accounting Information
Faktor Penentu Kinerja Manajerial: Studi Pada Perguruan Tinggi Negeri di Jakarta Efrida Yasni Nasution; Hermiyetti Hermiyetti
Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v7i2.4916

Abstract

Determine Factor of Managerial Performance: Study at State University in JakartaThis study aims to analyse the influence of budget participation and role conflict on managerial performance, how professional orientation can moderate the relationship of budget participation and role conflict on managerial performance. This study has selected 66 lecturers from three universities (UI, UNJ dan UIN Jakarta). The data collected were analyzed using Moderated Regression Analysis (MRA). The research has resulted in the following conclusions: The budget participation does not affect the performance of managerial, The professional orientation functions as moderating variables (pure moderator) to strengthen the relationship between budgetary participation on managerial performance, The role conflict is influential on managerial performance and the professional orientation functions as moderating variables (quasi-moderator) so as to strengthen the relationship between role conflict and managerial performance.DOI: 10.15408/ess.v7i2.4916
Model of Crisis Communication Management in the Perspective of Situational Crisis Communication Theory at the Transportation Ministry Ari Sulistyanto; Usmar Usmar; Hermiyetti Hermiyetti
Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia Vol 5, No 2 (2020): December 2020 - Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia
Publisher : Ikatan Sarjana Komunikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/jkiski.v5i2.408

Abstract

Rapid disaster response is necessary since it involves various stakeholders in disaster. However, rapid response is difficult to implement due to structural constraints and organizational hierarchy.  This research aims to reveal structural constraints to crisis communication management in the internal organization of the Transportation Ministry. Situational Crisis Communication Theory (SCCT) approaches offer a framework to understand management in general in responding to crisis situation.  This research uses a qualitative method with case study approaches. The results of this research show that in the pre-crisis phase the organization serves as media for sections at the Transportation Ministry to interact in monitoring potential crisis.  In the crisis and post-crisis response phases, the establishment of an Ad Hoc Crisis Communication Team (TKK) has changed the organization from being under stringent hierarchic structure to being more flexible and responsive in crisis response. This research gives contributions to more dynamic crisis communication management, recommends the formulation of Standard Operating Procedure (SOP) in crisis communication management, starting from pre-crisis, crisis to post-crisis response phases, and gives guidance to government and non-government organizations in crisis communication management.
Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang Hermiyetti Hermiyetti
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The aim of this study is to analyze the effect of internal control applying on procurement fraud prevention. Survey the sum of 23 respondent covering financial directors on the public and private hospital on Bandung city. Data have been collected by questionnaire. The tools of statistic analysis using path analysis. The result of this study indicates that there are effects of internal control applying on procurement fraud prevention. It means that procurement fraud prevention inclined by internal control applying and influenced residue by other factors which not integrated in this study model.Keywords: Internal control, procurement, fraud prevention
Evaluation of Product Quality Improvement Against Waste in the Electronic Musical Instrument Industry Hendra Hendra; Indra Setiawan; Hernadewita Hernadewita; Hermiyetti Hermiyetti
Jurnal Ilmiah Teknik Elektro Komputer dan Informatika Vol 7, No 3 (2021): December
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/jiteki.v7i3.21904

Abstract

Customer satisfaction is one of the main factors that must be considered by every company to compete in the global market. One way to increase customer satisfaction is to reduce defective products and reduce waste. This method is a continuous improvement that must be carried out by every manufacturing industry. The Musical Instrument Industry is one of the producers of electronic musical instruments such as pianos. The production process has occurred several problems such as low product quality and waste (ineffective processes, inappropriate layouts, overproduction, and poor production quality). The biggest problem with this company is the large number of products that are not following company standards, such as not achieving quality standards and production not achieving targets. To improve the quality of its production, companies need to make the production process streamlined so that it will create a more effective and efficient production line. A balance between effectiveness and efficiency can be made by reducing waste. Lean Six Sigma is an approach that focuses on improving quality and eliminating waste and sustainable strategy to improve product quality while reducing waste. The company's strategy to be able to compete in the global market must be able to improve product quality and eliminate waste. This study aims to improve product quality and analyze the effect of improving quality on waste. The method used is Lean Six Sigma with dynamo stages, namely pre-study, measurement, analysis, and implementation. The results showed that the quality of the product had increased. Quality improvement has a significant effect on waste.
THE EXISTENCING OF A FEMALE WORKERS IN THE WORKSPLACE: IS THERE AN IMPROVING IN THE PERFORMANCE OF THE COMPANY Meiliyah Ariani; Zulhawati; Hermiyetti; Andriansyah
Moestopo International Review on Social, Humanities, and Sciences Vol. 2 No. 1 (2022)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v2i1.29

Abstract

This study aims to obtain empirical evidence regarding the effect of the number of female workers in the workplace as measured by the number of gender, stress, emotion, patient, skill, and leadership on the success of the company as measured by profitability and productivity.nThe research method used is a descriptive qualitative approach. The data collection technique in the study was carried out based on theoretical studies from the search for research journals, books and papers. descriptive qualitative approach to describe how much influence the number of female workers in the workplace as measured by the number of gender, stress, emotion, patient, skill, and leadership has on the success of the company as measured by profitability and productivity The search results from several studies show that the number of female workers in the workplace has a significant effect on the profitability and productivity of the company, although the variable number of female workers in the workplace as measured by stress and emotion does not have a major influence on profitability and productivity.
Applying Programmable Logic Control (PLC) for Control Motors, Blower and Heater in the Rubber Drying Processing Hendra Hendra; Pebriyanto S; Hernadewita Hernadewita; Hermiyetti Hermiyetti; Yoserizal Yoserizal
Jurnal Ilmiah Teknik Elektro Komputer dan Informatika Vol 7, No 1 (2021): April
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/jiteki.v7i1.20514

Abstract

Rubber is the largest commodity in Indonesia. Rubber is traditionally processed and dried using bamboo hangers, manual arrangement of bamboo drying rubber, heat from firewood for drying chambers and large areas. This drying process has disadvantages, namely inconsistent drying time, non-uniform room temperature, unequal product quality, and unfriendly drying process. The solution is to overcome the automatic rubber dryer machine that is made using PLC to get the motor operating system for automatic rubber handling in the drying chamber, fixed drying temperature, small drying area, and fast-drying time. The experimental method is used for the automatic rubber drying process with PLC to control the movement of rubber in/out of the chamber dryer, heater, and blower for distribution temperature and other components. From the test results, it is found that the control system can work well at the voltage of each component of 220V, such as a sensor with a current of 0.21A and a stop time of 0.01s-0.3 seconds. The motor, heater, and blower are active (ON) at 220V with a current of 8.27A. The heater requires a current of 1.99A for active (ON) and an active blower (ON) with a current of 0.75A.