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Penerapan Balanced Scorecard Merupakan Upaya Organisasi dalam Mewujudkan Keunggulan Bersaing Majidah, Majidah
Akuntansi Krida Wacana vol. 1 no. 1 (2001)
Publisher : Akuntansi Krida Wacana

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Sinergi Enterprise Resource Planning Supply Chain Management dan Electronic Data Interchange untuk Menciptakan Kepuasan Pelanggan Majidah, Majidah
Akuntansi Krida Wacana vol. 1 no. 2 September-Desember 2001
Publisher : Akuntansi Krida Wacana

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Auditor Switching: Agresivitas Pajak, Corporate Governance, Spesialisasi Industri Auditor, Koneksi Politik dan Karakteristik Perusahaan Husnimubaroq, Robi; Majidah, Majidah
Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i1.17421

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Abstract. This study aims to determine the effect of tax aggressiveness, corporate governance, auditor industry specialization, political connections, profitability, firm size and leverage on auditor switching. The population in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2012-2017. The sampling technique used was purposive sampling and obtained 20 companies with a research period of 6 years, so that 120 sample data were obtained. The statistical analysis method is using logistic regression analysis. The results showed that simultaneously tax aggressiveness, corporate governance, auditor industry specialization, political connections, profitability, firm size and leverage significantly influence auditor switching. And partially, auditor industry specialization, political connections and leverage significantly influence with positive direction on auditor switching, while tax aggressiveness, corporate governance, profitability and firm size do not significantly influence auditor switching.Keywords. Auditor Switching; Tax Agressiveness; Political Connection; Corporate Governance.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh agresivitas pajak, corporate governance, spesialisasi industri auditor, koneksi politik, profitabilitas, ukuran perusahaan dan leverage terhadap auditor switching. Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2012-2017. Teknik pengambilan sampel yang digunakan yaitu purvosive sampling dan diperoleh 20 perusahaan dengan periode penelitian selama 6 tahun, sehingga diperoleh 120 data sampel. Metode analisis statistik adalah menggunakan  analisis regresi logistik. Hasil penelitian menunjukkan bahwa secara simultan agresivitas pajak, corporate governance, spesialisasi industri auditor, koneksi politik, profitabilitas, ukuran perusahaan dan leverage berpengaruh signifikan terhadap auditor switching. Dan secara parsial, spesialisasi industri auditor, koneksi politik dan leverage berpengaruh signifikan dengan arah positif terhadap auditor switching, sedangkan agresivitas pajak, corporate governance, profitabilitas dan ukuran perusahaan tidak berpengaruh signifikan terhadap auditor switching.Kata kunci. Auditor Switching; Agresivitas Pajak; Koneksi Politik; Corporate Governance
Analisis Determinan Financial Distress Zhafirah, Anindya; Majidah, Majidah
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.15497

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Abstract. This study aims to determine the effect of liquidity, profitability, company size, board of directors, and independent commissioners on financial distress. The population of this research are all the textile and garment companies listed on Indonesia Stock Exchange for the 2013-2017 period.The sampling technique used the purposive sampling and obtained 10 companies or 50 samples. The analysis technique used in this research is logistic regression analysis. The result of the study; liquidity, profitability, company size, board of directors, and independent commissioners have a simultaneous effect on financial distress. Liquidity partially has a significant negative effect on financial distress, while board of directors partially has a significant positive effect on financial distress.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, ukuran perusahaan, dewan direksi, dan komisaris independen terhadap financial distress. Populasi dalam penelitian ini adalah seluruh perusahaan subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia Periode 2013-2017. Teknik sampling menggunakan purposive sampling dan diperoleh 10 perusahaan atau 50 sampel. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian; likuiditas, profitabilitas, ukuran perusahaan, dewan direksi, dan komisaris independen berpengaruh secara simultan terhadap financial distress. Variabel likuiditas secara parsial berpengaruh negatif signifikan terhadap financial distress, sementara itu dewan direksi secara parsial berpengaruh positif signifikan terhadap financial distress. Kata kunci. .Likuiditas; Profitabilitas; Ukuran Perusahaan; Dewan Direksi; Komisaris Independen; Financial Distress.
Apakah Corporate Governance Disclosure, Intellectual Capital, Dan Karakteristik Perusahaan Merupakan Faktor Determinan Nilai Perusahaan? (Studi Empiris Pada Perusahaan Sektor Infrastruktur, Utilitas, Dan Transportasi Periode 2015-2017) Majidah, Majidah; Habiebah, Intanadyah Ummie
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.15494

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Abstract. This study aims to determine the effect of corporate governance disclosure, intellectual capital, firm characteristics (profitability, leverage, and firm size) on firm value. Population this study the infrastructure, utilities, and transportation sector companies listed on the Indonesia Stock Exchange (IDX) 2015-2017 period. Sampling technique used by purposive sampling method and analysis of data with the regression analysis data panel.The analysis results are corporate governance disclosure, intellectual capital and firm characteristics (profitability, leverage, and firm size) simultaneously determine firm value. But partially that profitability,  leverage, and firm size has a significant positive effect on firm value. While corporate governance disclosure and intellectual capital have no effect on firm value.Abstrak. Penelitan ini bertujuan untuk mengetahui pengaruh corporate governance disclosure, intellectual capital, karakteristik perusahaan (profitabilitas, leverage, dan ukuran perusahaan) terhadap nilai perusahaan.Popoulasi penelitian ini adalah perusahaan sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Teknik sampling menggunakan purposive sampling dan analisis data dengan analisis regresi data panel. Hasil analisis; corporate governance disclosure, intellectual capital dan karakteristik perusahaan (profitabilitas, leverage, dan ukuran perusahaan) secara simultan merupakan faktor detemininan nilai perusahaan. Namun demikian secara parsial profitabilitas, leverage, dan ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Sedangkan variabel corporate governance disclosure dan intellectual capital tidak berpengaruh terhadap nilai perusahaan. Kata kunci.Coporate Governance Disclosure, Intellectual Capital, Profitabilitas, Ukuran Perusahaan, Nilai Perusahaan, Leverage.
Search Behavior For Millennial Generation Information Majidah, Majidah; Widiyanto, Widiyanto
Jurnal Penelitian Pendidikan Vol 38, No 1 (2021): April 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpp.v38i1.33544

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The purpose of this study was conducted to determine the behavior of millennial generation before, during and after searching for information. This research uses descriptive research with a quantitative approach and data collection methods using a questionnaire. The population in this study is the Open University library science students aged 20-24 years, who take tuton classes in the 2019.1 period. Samples were taken using the Slovin formula, so that a sample of 100 people was obtained. The questionnaire was distributed to online students through the Open Universits elearning page. The sample used in this study is accidental sampling in which the researcher chooses a sample from anyone who meets the criteria as a population. This research uses Ellis theory, in which the theory the researcher divides into 3 stages, namely before, during and after searching for information. The results showed that the behavior of Online Class Library Science Students after searching for information was positive, with a score of 3.09, this score was on an interval scale of 2.52 - 3.27. Behavior of Online Class Library Science Students when searching for information is positive, with a score of 3.08, this score is on an interval scale of 2.52 - 3.27. While the Online Class Library Science Student Behavior after searching for information is very positive, with a score of 3.30, this score is on an interval scale of 3.28 - 4.03. Based on the results of the study, the information seeking behavior of Online Class Library Science Students as a whole includes aspects before, during and after searching for information is positive, with a score of 3.16, this score is on an interval scale of 2.52 - 3.27