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Analysis of Good Corporate Governance, Free Cash Flow, Leverage towards Earning Management, and Shareholder Wealth in Service Sector Companies Listed on the Indonesia Stock Exchange Yannizar Yannizar; Wazirman Wazirman; Gina Septiana
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.2520

Abstract

The phenomenon of the "megadolar" case that occurred in Enron Corporation and the profits stated over stated at PT. Kimia Farma caused by earnings management. Earning management results in reporting on financial statements asymmetry with the actual situation. This can bring huge losses to shareholders because financial statements are the main basis for shareholders in conducting business transactions. Utami (2005) in his research stated that Indonesia is the country with the most rice earning management. Thus, it is important for investors and shareholders in Indonesia to look at things that can trigger earnings management and what can prevent earnings management. In this study the researchers tested the effect of good corporate governance, free cash flow, and leverage on wealth earning management and shareholders. The researcher examines the effect of good corporate governance as a variable that can prevent earnings management and test free cash flow and leverage as triggers for earnings management. In this study using a sample of 178 service sector companies taken through the Yamane method with a sampling method namely purposive sampling in the 2016-2018 period. Data analysis and hypothesis testing in this study using the Partial Least Square Path Modeling (PLS-SEM) method. The results showed that good corporate governance proved to have a significant negative effect on earnings management while shareholders in wealth had a significant positive influence. Free cash flow proved to be insignificant to earning management while shareholder wealth had a significant positive effect. The leverage variable proved to have a significant negative relationship to earnings management as well as wealth shareholders.
Analisis Perencanaan dan Penganggaran Pada Dinas Pendidikan Provinsi Jambi Meri Darlina; Yannizar Yannizar; Siti Hodijah
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 3 No. 4 (2016): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.97 KB) | DOI: 10.22437/ppd.v3i4.3527

Abstract

Abstract This research tried to investigate the analysis of consistency between planning and budgeting in education departement of Jambi Province year 2011 to 2015 which viewed by the planning and budgeting document of education in Jambi Province such as; RPJMD year 2010-2015, Renstra year 2010-2015, RKPD yaer 2011-2015, Renja year 2011-2015, PPAS year 2011-2015, RKA year 2011-2015, and DPA of APBD Education department year 2011-2015. The result of the analysis continuosly was analyzed by using Matrik of Planning and Budgeting Consolidation (MKPP) for investigate level of consistency that occur and analyzed what kind of factors which caused inconsistency and what kind of effort has been done to create consistency between planning and budgeting.             The result showed level of planning and budgeting consistency between document of planning and budgeting still low. The highest consistency available in PPAS document and APBD document. The cause of inconsistency is leader policy, human resources limitedness, less coordination between sub-department and SKPD, high frequency of leader commutation and goverment’s role changing. Efforts are being made to achieve consistency between planning and budgeting is the functional improvement of human resource planning, improved coordination between field and education and the establishment of an electronic planning system (E-Planning). Keyword : Consistency, Planning, Budgeting, Education, Region Goverment   Abstrak. Penelitian ini bertujuan untuk menganalisis konsistensi antara perencanaan dan penganggaran pada Dinas Pendidikan Provinsi Jambi Tahun 2011-2015 yang dilihat dari dokumen perencanaan dan pengaggaran pendidikan di Provinsi Jambi seperti RPJMD Tahun 2010-2015, Renstra Tahun 2010-2015, RKPD Tahun 2011-2015, Renja 2011-2015, PPAS Tahun 2011-2015, RKA Tahun 2011-2015, dan DPA Dinas Pendidikan APBD Tahun 2011-2015.Hasil analisa tersebut selanjutnya di analisis dengan menggunakan Matrik Konsolidasi Perencanaan dan Penganggaran (MKPP) untuk mengetahui tingkat konsistensi yang terjadi dan menganalisis faktor-faktor apa yang menyebabkan inkonsistensi serta upaya apa yang dilakukan untuk mewujudkan konsistensi antara perencanaan dan penganggaran.             Hasil penelitian ini menunjukkan tingkat konsistensi perencanaan dan penganggaran antara dokumen perencanaan dan penganggaran masih rendah. Konsistensi tertinggi ada pada dokumen PPAS dan APBD. Penyebab ketidakkonsistenan adalah kebijakan pimpinan, keterbatasan sumberdaya manusia, kurangnya koordinasi antar bidang dan SKPD, sering terjadinya pergantian pejabat, dan perubahan peraturan pemerintah. Upaya yang dilakukan untuk mewujudkan konsistensi antara perencanaan dan penganggaran adalah peningkatan kualitas sumberdaya manusia fungsional perencana, peningkatan koordinasi antar bidang dan SKPD dan pembentukan sistem perencanaan elektronik (E-Planning). Kata Kunci : Konsistensi, Perencanaan, Penganggaran, Pendidikan, Pemerintah Daerah
The influence of organizational citizenship behavior (OCB) and work environment on employee performance through work stress in the Library and Archives Office Sungai Penuh City Yannizar Yannizar; Despri Wandi; Riki Sastiawan Putra; Metri Deritalina; Shinta Mutiara Zalfitri
ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Having employees with good performance can make it easier for organizational leaders to direct them to achieve organizational goals. The problem that develops in the Sungai Penuh City Library and Archives Office is that the achievement of performance targets has not been optimal, this is caused by some employees who have not implemented OCB behavior, the work environment and some employees who experience work stress. The purpose of this study was to analyze the effect of OCB on work stress, work environment on work stress, OCB on performance, work environment on performance, work stress on performance, OCB on performance through work stress, and work environment on performance through work stress. The respondents of this study amounted to 48 (forty-eight) employees of the Sungai Penuh City Library and Archives Office. Data analysis using path analysis with SPSS data processor version 25. The results showed that OCB has no effect on work stress, work environment has no effect on work stress, OCB affects performance, work environment affects performance, work stress affects performance, OCB affects performance through work stress, and work environment does not affect performance through work stress.