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PENGARUH KINERJA KEUANGAN DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Basic Industry dan Chemicals yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019) Maulia Mustafani; Chasan Azari; Setya Prihatiningtyas
Aplikasi Administrasi: Media Analisa Masalah Administrasi Volume 24 Nomor 1
Publisher : Faculty of Social and Political Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/aamama.v24i1.57

The company value is the expectation of stakeholders. If it has good value, the stakeholders will have good welfare. There are two factors that affect the company value, namely external and internal factors. This study indicates the company value as dependent variable which is measured using price book value. This measurement compares stock price with the book value. The independent variables are financial performance and intellectual capital. Financial performance is measured using the current ratio, dept to equity ratio, and return on equity ratio. Whereas, intellectual capital uses the measurement of value-added intellectual coefficient (VAIC). The purpose of the study is to determine and examine the effect of financial performance and intellectual capital on the company value in basic and chemical industries listed on the Indonesia Stock Exchange (BEI) from 2017 to 2019. There are twenty-seven basic and chemical industries that have been selected using a census method. The data using descriptive statistical analysis, classical assumption test, multiple linear regression test, and hypothesis. The result of the study indicates financial performance and intellectual capital simultaneously affect the company value. However, financial performance which is measured using CR and ROE, shows significant negative effect on the company value. Furthermore, financial performance which is measured using ROE, has significant positive effect on the company value. The result also indicates that intellectual capital has negative effect on the company value.

ANALISIS REAKSI PASAR PRA DAN PASCA PUBLIKASI UNQUALIFIED OPINION (Studi Pada Perusahaan yang Tergabung dalam Jakarta Islamic Index (JII) Tahun 2017-2019) Lailatul Qomaria; Chasan Azari; Yanda Bara Kusuma
Aplikasi Administrasi: Media Analisa Masalah Administrasi Volume 24 Nomor 1
Publisher : Faculty of Social and Political Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/aamama.v24i1.58

The audit in financial statement is required to show the quality of financial statement in a company before being published on the market. The best audit opinion required by the market is the Unqualified Opinion, because it describes financial statement which is presented completely and independently from a material. The completeness of financial statement is very essential to provide a positive signal to the Market, so that the market place is able to give positive feedback. However, the market reaction is not always positive towards the Unqualified Opinion Publication. It is proven by the previous studies related to insignificant effect of Market Reaction toward Unqualified Opinion Publication. As the result, inconsistency is occured. Market Reaction can be measured by using Actual Return, Abnormal Return, and Trading Volume Activity toward Unqualified Opinion Publication. Furthermore, the study aims to find out the differences of Market Reaction before and after Unqualified Opinion Publication on Jakarta Islamic Index (JII) from 2017 to 2019. This is a Comparative Quantitative and Descriptive study with paired sample t- test for twenty days (ten days prior to publication and other ten days post-publication). The study takes the sample from ten companies that are suitable in term of the criteria. The result indicates insignificant difference of Market Reaction before and after Unqualified Opinion Publication in term of the significance value of Actual Return (0.835 > 0.05), Abnormal Return (0.122 > 0.05), and Trading Volume Activity (0.802 > 0.05). Thus, the overall significance value H0 is accepted, whereas, Ha is rejected. Moreover, mean of each variable shows a difference, however, it is categorized as low/ insignificant difference. After the hypothesis testing is applied, it reveals that there is no difference before and after Market Reaction of Unqualified Opinion Publication.

PENGARUH INFLASI, NILAI TUKAR DAN TINGKAT SUKU BUNGA TERHADAP INDEKS HARGA SAHAM GABUNGAN (Studi pada Bursa Efek Indonesia Periode 2015-2017) Linda Amalia Alvian; Chasan Azari; Herman
Aplikasi Administrasi: Media Analisa Masalah Administrasi Volume 22 Nomor 2
Publisher : Faculty of Social and Political Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/aamama.v22i2.107

This study aims to determine the effect of inflation, exchange rates (IDR/USD) and interest rates (BI Rate) on the Composite Stock Price Index (CSPI) in Indonesia Stock Exchange from 2015 to 2017. This study uses quantitative method. The data is monthly time series data, from 36 data from January 2015 to December 2017. The data analysis method is multiple linear regression analysis with a significant level of 0.05. The analysis shows that inflation, the exchange rate (IDR/USD) and the interest rate (BI Rate) have a strong relationship with the Composite Stock Price Index (CSPI). Simultaneously the variable inflation, exchange rate (IDR/USD) and interest rate (BI Rate) have an significant effect on the Composite Stock Price Index (CSPI). Partially the inflation variable, exchange rate (IDR/USD) and interest rate (BI Rate) have a negative effect on the Composite Stock Price Index (CSPI).

PENERAPAN AKUNTANSI KEUANGAN BERBASIS TEKNOLOGI DENGAN MENGGUNAKAN APLIKASI MIND YOUR OWN BUSINESS (MYOB) PADA USAHA MIKRO YUDI MOTOR SURABAYA Avita Sekar Safitri; Chasan Azari; Yanda Bara Kusuma
Aplikasi Administrasi: Media Analisa Masalah Administrasi Volume 23 Nomor 1
Publisher : Faculty of Social and Political Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/aamama.v23i1.111

This is a financial accounting study using the application of MYOB accounting in Yudi Motor micro business. The study aims to produce quality financial report according to the accounting principles. It uses descriptive qualitative method regarding the application of MYOB accounting through condensation data, presentation, conclusion, and verification. There are two informants in the analysis from the company owner and the financial staff. The results indicate that the informants have some difficulties in understanding accounting and applying MYOB accounting. Furthermore, the accounting cycle starts from general journal, ledger, and it produces financial report consisting of trial balance report, balance report, income statements and cash flow report. The finding concludes that two informants haven’t understood MYOB accounting manually and automatically. For this reason, the researcher educates them in compiling theoretical and practical accounting manually and automatically. As the result, two informants are able to understand the application well after the second assistance. Moreover, the study suggests the use of MYOB accounting application to process the financial data effectively and efficiently, and to produce quality financial report according to the accounting principles.

PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Dwi Utami; Chasan Azari; Yanda Bara Kusuma
Aplikasi Administrasi: Media Analisa Masalah Administrasi Volume 23 Nomor 2
Publisher : Faculty of Social and Political Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/aamama.v23i2.116

A good corporate governance and financial leverage are necessary for a company. This study aims to determine the influence of good corporate governance and leverage towards the financial performance of food and beverage companies listed on the IDX (Indonesia Stock Exchange) in period (2013-2017). The supporting variable includes good corporate governance determined by the board of commissioner, the independent commissioner, the audit committee, and the managerial ownership, leverage through the DAR (Debt-Asset Ratio), and financial performances determined by ROA (Return on Assets). The study analyzes four companies based on purposive sampling. The technique of analysis uses multiple linear regression with the IBM SPSS statistic version 24. The result indicates that good corporate governance which determined by the board of director; the independent commissioner, the audit committee, the managerial ownership, and the leverage variable simultaneously have a significant effect on the company performance. Partially, the capacity of the board of commissioner, the independent commissioner, the audit committee, and the managerial do not have a significant influence in the company performance. Both of the independent commissioner and the leverage have a negative influence. However, independent commissioner significantly influenced the company financial performances, while the leverage doesn’t significantly influence it.

Pengaruh Kinerja Keuangan dan Modal Intelektual terhadap Nilai Perusahaan: Studi pada Perusahaan Basic Industry and Chemicals yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Maulia Mustafani Sujaka Putri; Chasan Azari; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 1 Nomor 2
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v1i2.77

The company value is the expectation of stakeholders. If it has good value, the stakeholders will have good welfare. There are two factors that affect the company value, namely external and internal factors. This study indicates the company value as dependent variable which is measured using price book value. This measurement compares stock price with the book value. The independent variables are financial performance and intellectual capital. Financial performance is measured using the current ratio, dept to equity ratio, and return on equity ratio. Whereas, intellectual capital uses the measurement of value-added intellectual coefficient (VAIC). The purpose of the study is to determine and examine the effect of financial performance and intellectual capital on the company value in basic and chemical industries listed on the Indonesia Stock Exchange (BEI) from 2017 to 2019. There are twenty-seven basic and chemical industries that have been selected using a census method. The data using descriptive statistical analysis, classical assumption test, multiple linear regression test, and hypothesis. The result of the study indicates financial performance and intellectual capital simultaneously affect the company value. However, financial performance which is measured using CR and ROE, shows significant negative effect on the company value. Furthermore, financial performance which is measured using ROE, has significant positive effect on the company value. The result also indicates that intellectual capital has negative effect on the company value

Pengaruh Good Corporate Governance terhadap Manajemen Laba pada Perusahaan dalam Notasi Khusus yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2018 – 2020 Dzikrina Indriani; Chasan Azari; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 1 Nomor 2
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v1i2.107

Corporate governance can be interpreted as a corporate control mechanism where the mechanism focuses on financial management managed by financial managers in order to gain profitability in order to attract investors. This study aims to determine the effect of Good Corporate Governance (GCG) on earnings management in companies listed on the Indonesia Stock Exchange for the period 2018 – 2020, simultaneously. The data analysis method in this study used a simple linear regression model. Based on the results of the study, it shows that the variable of Good Corporate Governance has a significant effect on earnings management simultaneously.

Pengaruh Kepemilikan Manajerial, Return on Assets, dan Leverage Terhadap Discretionary Earnings Management Pada Perusahaan Ipo di Bursa Efek Indonesia Periode 2018 – 2020 Dita Prada Claudia; Chasan Azari; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 2 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v2i1.109

The purpose of ths study was analyze the influence of managerial proportion, return on assets, and leverage on discretionary earnings management in IPOs companies which listed in Indonesia Stock Exchange period 2018 until 2020. The purpose of this study is to examine and analyze the effect of managerial ownership, return on assets, and leverage on discretionary earnings management. IPOs are now widely adopted by the Company as a solution to obtain additional capital and also as a separate value that can improve the Company's image to investors. Achieving good profits is closely related to the Company's success in attracting more investors. Discretionary earning management activity as a solution for managers who have ownership proportions to manage the level of profit achievement by paying attention to the level of return on assets & leverage in the initial period when listing on the Indonesia Stock Exchange so that it can attract more investors for the success of the Company in managing its operations. The amount of managerial ownership in this study is measured by Managerial Proportion (MNJ), Return on Assets is measured by ROA, and Leverage is measured by Debt Equity Ratio (DER). This type of research is associative with a quantitative approach. The population used in this study were companies that conducted IPOs on the IDX in the period 2018 - 2020. The determination of the sample in this study used a purposive sampling technique with certain criteria, so as many as 13 companies were obtained. The data analysis technique used is multiple linear regression. The results of this study indicate that MNJ, ROA, and DER simultaneously or together have an effect on discretionary earnings management

PENGARUH KEPUASAN KERJA DAN LOYALITAS KARYAWAN TERHADAP KINERJA KARYAWAN DI RSGM NALA HUSADA SURABAYA Andika Saputra; Rini Fatmawati; Chasan Azari
Jurnal Administrasi dan Kesekretarisan Vol 8, No 2 (2023): Jurnal Administrasi dan Kesekretarisan
Publisher : STARKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/jak.v8i2.995

This study seeks to ascertain the relationship between job satisfaction and employee loyalty and employee performance at the Nala Husada Dental and Oral Hospital in Surabaya. The objectives of this research are: 1) to determine and test the effect of job satisfaction on the performance of employees at Nala Husada Dental and Oral Hospital in Surabaya; and 2) to examine the relationship between job satisfaction and organizational commitment. 2) to ascertain and evaluate the impact of employee loyalty on the performance of Nala Husada Dental and Oral Hospital Surabaya's employees. 3) to determine and evaluate the effect of job satisfaction and employee loyalty simultaneously on the performance of employees of Nala Husada Dental and Oral Hospital Surabaya. The research method utilized is a quantitative approach with a survey of RSGM Nala Husada Surabaya employees. The Dental and Oral Hospital (RSGM) Nala Husada Surabaya is the site of the study. This study's sample or respondents totaled 50 individuals. The sampling strategy utilized in this investigation is saturated samples. Classical assumption tests, multiple linear regression tests, t-tests, and F tests are utilized in data analysis techniques. The coefficient of determination of 0.565, or 56.5%, indicates that job satisfaction and employee loyalty can simultaneously explain employee performance variables by 56.5%, research data derived from primary and secondary sources, and the interview-based data collection procedure. The findings of this study indicate that 1) Job Satisfaction significantly influences employee performance. The values in the Linear Regression table are multiples of 5,406 and are statistically significant with values of 0.000 0.05. 2) Employee loyalty has a significant impact on employee performance, as indicated by a table value of 2.96 and a significance level of 0.005 0.05. 3) Simultaneous testing indicates that Job Satisfaction and Employee Loyalty have a significant influence on Employee Performance. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh antara kepuasan kerja dan loyalitas karyawan terhadap kinerja karyawan di Rumah Sakit Gigi dan Mulut Nala Husada di Surabaya. Tujuan penelitian ini adalah: 1) untuk mengetahui dan menguji pengaruh kepuasan kerja terhadap kinerja karyawan Rumah Sakit Gigi dan Mulut Nala Husada Surabaya; dan 2) menguji pengaruh antara kepuasan kerja dengan komitmen organisasi. 2) untuk memastikan dan mengevaluasi pengaruh loyalitas karyawan terhadap kinerja karyawan Rumah Sakit Gigi dan Mulut Nala Husada Surabaya. 3) Melakukan mengetahui dan mengevaluasi pengaruh kepuasan kerja dan loyalitas karyawan secara simultan terhadap kinerja karyawan Rumah Sakit Gigi dan Mulut Nala Husada Surabaya. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan survei terhadap karyawan RSGM Nala Husada Surabaya. Rumah Sakit Gigi dan Mulut (RSGM) Nala Husada Surabaya menjadi lokasi penelitian. Sampel atau responden penelitian ini berjumlah 50 orang. Strategi pengambilan sampel yang digunakan dalam penelitian ini adalah sampel jenuh. Uji asumsi klasik, uji regresi linier berganda, uji-t, dan uji F digunakan dalam teknik analisis data. Koefisien determinasi sebesar 0,565 atau 56,5% menunjukkan bahwa kepuasan kerja dan loyalitas karyawan secara simultan dapat menjelaskan variabel kinerja karyawan sebesar 56,5%, data penelitian yang berasal dari sumber primer dan sekunder, serta prosedur pengumpulan data berbasis wawancara. Hasil penelitian ini menunjukkan bahwa 1) Kepuasan Kerja berpengaruh signifikan terhadap kinerja karyawan. Nilai dalam tabel Regresi Linier adalah kelipatan 5.406 dan signifikan secara statistik dengan nilai 0,000 0,05. 2) Loyalitas karyawan berpengaruh signifikan terhadap kinerja karyawan, yang ditunjukkan dengan nilai tabel 2,96 dan tingkat signifikansi 0,005 0,05. 3) Pengujian secara simultan menunjukkan bahwa Kepuasan Kerja dan Loyalitas Karyawan berpengaruh signifikan terhadap Kinerja Karyawan.

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