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All Journal The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Indonesian Journal of Economic & Management Sciences (IJEMS)
Herlina, Herlina
STIE La Tansa Mashiro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH FREE CASH FLOW DAN RETURN ON ASSET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 Herlina Herlina; Edi Sutanto; Shinta Cahyani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.577

Abstract

This study examines the effect of free cash flow and return on assets on dividend policy in LQ45 companies in 2013-2017. This goal is to find out whether there is an influence between free cash flow and return on assets on dividend policy. The analysis technique used is multiple linear regression analysis.Based on data from the t test that X1 from the regression results shows t count of 2.135 and the value of t table 2.01174 the significance level is 0.038. This result shows the value of t count (2.135) t table value (2.01174) with a significance value of 0.038 which means it is smaller than 0.05, it can be concluded that partially free cash flow has a positive effect on dividend policy in LQ45 companies in 2013-2017. Then H0 is rejected and H1 is accepted.And X2 from the regression results show t count of 1.556 and t table value of 2.01174 significance level of 0.126. These results indicate the value of t count (1.556) t table value (2.01174) with a significance value of 0.126 which means greater than 0.05 partial return on assets does not have a positive effect on dividend policy in LQ45 companies in 2013-2017. Then H0 is accepted and H2 is rejected.Taken together, the f test is 42,047 and the F value of table 3.19 is a significance level of 0,000. This result shows the value of F count (42,047) the value of F table (3.19) with a significance value of 0,000 which means it is smaller than the significance value of 0.05, it can be concluded simultaneously free cash flow and return on assets have a positive and significant effect on dividend policy. Then H0 is rejected and H3 is accepted.The results of this study indicate that free cash flow has a positive effect on dividend policy, and return on assets does not affect dividend policy. 
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Herlina Herlina; Wiwin Winingsih
The Asia Pacific Journal Of Management Studies Vol 3 No 2 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i2.213

Abstract

Return On Equity ratio state is not good then it would indicate that the company is less efficient in the use of their own capital so that the rate of return to shareholders will be smaller. Current Ratio level that is too high is not good, because it reflects the current assets that are not being used effectively and is unable to obtain the maximum profit.         The method used is associative method with quantitative descriptive approach. The population is the entire Food and Beverage companies listed in Indonesia Stock Exchange (IDX), which amounted to as many as 13 companies. Samples used as many as 10 companies, in which the sample was drawn using purposive sampling technique. This study using multiple linear regression techniques.        The results of this analysis, the Current Ratio significant effect on Return On Equity (ROE), Debt To Equity Ratio no significant effect on Return On Equity (ROE), then the Current Ratio and Debt To Equity Ratio significant effect on Return On Equity (ROE).The conclusion of this study are: 1. Conditions Current Ratio highest value obtained by PT Delta Djakarta (DLTA), the lowest value obtained PT Siantar Top (STTP). Conditions Debt To Equity Ratio highest value obtained PT Mayora Indah (MYOR). The lowest scores were obtained by PT Delta Djakarta (DLTA) is 0.22. Conditions Return On Equity highest value obtained by PT Delta Djakarta (DLTA). The lowest value was obtained PT Sekar Laut (SKLT). 2. Current Ratio significant effect on Return On Equity (ROE) on Food And Beverage companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. 3. Debt To Equity Ratio no significant effect on Return On Equity (ROE) on Food And Beverage companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. 4. Current Ratio and Debt To Equity Ratio significant effect on Return On Equity (ROE) on Food And Beverage companies listed in Indonesia Stock Exchange (BEI).
KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH Herlina Herlina; Oqi Rizqiandi
The Asia Pacific Journal Of Management Studies Vol 4 No 1 (2017)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v4i1.219

Abstract

This study aims to determine the effect of hotel tax on the local original revenue in Lebak Regency Period 2012-2016. The independent variable in this study is Hotel Tax. Dependent variable is Local Original Revenue (PAD).The method used in this research is quantitative method with simple linear analysis, the sample is taken for five years using secondary data from Local Revenue Board (BAPENDA) that is in the form of Realization Report of Lebak District Budget and Local Realization Report of 2012-2016 period. The statistic test used is classical assumption test, simple regression analysis, product moment correlation analysis, coefficient of determination, hypothesis test and using the help of SPSS V20 application program.Based on the analysis contribution, the contribution of hotel tax to Local Revenue per year consecutive from 2014 to 2016 is 0.092%, 0.089%, 0.093%. Based on the coefficient of determination obtained R Square 0,970 so that obtained coefficient of determination 0,456 x 100% = 45,6%, the result means that hotel tax variable can influence variable of local original revenue equal to 45,6%. And based on the t test shows that hotel tax has a significant positive effect on Local Original Revenue (PAD) with significance value smaller than 0.05 that is equal to 0.000.
PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON ASSETS (ROA) PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Herlina Herlina; Siti Mudawanah; Ahmad Febru Yulyana
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.793

Abstract

This research aims to determine the influence of Intellectual Capital which consists of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) on the Return on Assets (ROA) of Food and Beverage Companies listed on the Stock Exchange Indonesia.The population of this research is food and beverage companies that are consistently listed on the Indonesia Stock Exchange during the 2014-2017 period, totaling 18 companies. The sampling technique used was purposive sampling technique. Based on the established criteria obtained a sample of 10 companies. The type of data used is secondary data taken by the documentation method by accessing the site idx.co.id, Sahamok.com, and the official website of each company. The data analysis technique used is multiple regression analysis. The results of this research show that : (1) there is a significant effect between Value Added Capital Employed (VACA) on Return On Assets, with a correlation coefficient of 0.498, and a significant value of 0.009 0.05; (2) there is no significant effect between Value Added Human Capital (VAHU) on Return On Assets, with a correlation coefficient of 0.071 and a significant value of 0.502 0.05; (3) there is a significant influence between Structural Capital Value Added (STVA) on Return On Assets, with a correlation coefficient of 0,000, and a significant value of 0,000 0,05; (4) there is a significant influence between Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) together on Return On Assets, with the R square determination coefficient generated at 64.7 % and significant value 0,000 0,05 and value F count 22,017 Ftable 2.63.
The Role of Internal Audit, Code of Ethics, and Independence on Audit Quality (Case Study at the Inspectorate Office of Banten Province in 2022) Susana Dewi; Humairoh As Salma; Karsam; Paniran; Herlina
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 1 (2023): February, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i1.3231

Abstract

In order to realize good governance, which is like good governance, it is hoped that regional governments can increase transparency, accountability, and fairness in regional financial management. This study aims to analyze the role of internal audit on audit quality, the role of a code of ethics on audit quality, independence on audit quality and the influence of the role of internal audit, code of ethics and independence on audit quality. This research uses quantitative methods. The population used in this study were 67 respondents/auditors in the Insectorate Office of Banten Province. Sampling used a purposive sampling method using primary data, the primary data in this study was in the form of data from questionnaires distributed. Research data were analyzed using multiple linear regression analysis with the help of SPSS version.25. The results of this study found that Internal Audit has no partial effect on Audit Quality, the Code of Ethics and Independence has a partial effect on Audit Quality. Internal Audit, Code of Ethics and Independence simultaneously have a positive and significant effect on Audit Quality
Co-Authors Dewi, Susana Humairoh As Salma Karsam Oqi Rizqiandi Paniran Paniran Shinta Cahyani Siti Mudawanah Solly Aryza sutanto, Edi Wiwin Winingsih