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Pengaruh Kepemilikan Pemerintah terhadap Kinerja Perusahaan Badan Usaha Milik Negara yang Terdaftar di BEI Angela, Jessica; Jessica, Marcelia; Rinaningsih, Rinaningsih; Haryono, Luciana
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 2 (2019): Studi Akuntansi dan Keuangan Indonesia
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.698 KB) | DOI: 10.21632/saki.2.2.203-223

Abstract

This study aims in analyzing the linear relationship between government ownership and company performance in open non-financial State-Owned Enterprises in Indonesia in 2009-2018. The independent variable in this study uses the percentage of government ownership and the dependent variable used are company performance with proxy profitability (Return on Assets, Return on Equity, Return on Sales) and market performance (Tobin’s Q). The independent variable and the dependent variable in the study are supported by two control variables, namely the size of the company and the growth rate of Gross Domestic Product (GDP). The samples used in this study were 152 observation data with panel data to prove the relationship between government ownership and company performance using Stata version 13. The results in the study of the relationship between government ownership and company performance as measured by ROA, ROE, ROS proved to be significantly negative, while Tobin's Q is not related. These results support previous studies, namely Jia et al. (2005), Marciano (2008) in Wiranata and Nugrahanti (2013), Xu and Wang (1999), and Qi, et al. (2000). A significant negative relationship between government ownership and company performance indicates that the government's ability is still not optimal in overseeing the company's operational activities and the objectives of the State-Owned Enterprises focusing on the welfare of a group or the company itself. Keywords: agency conflict, government ownership, company performance, market performance, profitability https://doi.org/10.21632/saki.2.2.203-223
THE INFLUENCE OF CORPORATE GOVERNANCE PRACTICE TOWARDS CREDIT AND BOND YIELDS Rinaningsih, Rinaningsih
Journal of Indonesian Economy and Business Vol 24, No 2 (2009): May
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (67.226 KB)

Abstract

The purpose of this study is to investigate whether there is a relationship between corporate governance practices and credit risk and bond yields. This study takes samplefrom companies that published bonds in 2006.First, we investigate the relationship between corporate governance practices and credit risk. Credit risk (default risk) can be measured by bond ratings (Billings, 1999).Using ordered probit regressions, we find evidence that the quality of transparency and financial information disclosure that proxied by big-4 auditors and audit committee havesignificant influence on bond ratings, but the relationship between block holders and institutional ownership is not significant on bond ratings. Second, we investigate the relationship between corporate governance practice and bond yields. Using multiple regressions, we find that corporate governance practices is not significant on bond yields. Then we put bond ratings in the equation, we find that bond ratings give incremental effect to the evidence. This evidence is consistent to Bradley et.al, (2007), that bond ratings are the prominent determinant for bond yields. Together with the bond ratings, the corporate governance practices (block holders, institutional ownership, big-4 auditors) have significant influence on bond yields.Keywords: bond ratings, bond yields, corporate governance, credit risk, default risk
IMPLEMENTASI MODEL PERKULIAHAN TERPADU SOROGAN-BANDONGAN UNTUK MENENTUKAN PEMAHAMAN MAHASISWA DALAM MEMPELAJARI MEKANISME REAKSI Rinaningsih, Rinaningsih
Jurnal Pengajaran Matematika dan Ilmu Pengetahuan Alam Vol 19, No 2 (2014): Jurnal Pengajaran MIPA
Publisher : Faculty of Mathematics and Science Education, Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18269/jpmipa.v19i2.469

Abstract

Penelitian ini merupakan penerapan model perkuliahan terpadu Sorogan-Bandongan pada materi mekanisme reaksi substitusi nukleofilik. Penelitian ini bertujuan untuk menentukan materi yang perlu ditekankan dalam perkuliahan. Sampel adalah 31 mahasiswa Jurusan Kimia UNESA yang mengambil mata kuliah Kimia Organik I semester genap Tahun Ajaran 2013/2014. Langkah penelitian terdiri atas menugaskan mahasiswa membaca dan mengerjakan pertanyaan handout sebelum perkuliahan, tes diagnostik, pembahasan materi, pelaksanaan sorogan, bandongan, dan tes akhir. Data penelitian dianalisis menggunakan pendekatan mixed methods. Data kualitatif menunjukkan bahwa 25 mahasiswa membaca handout sebelum perkuliahan, 21 mahasiswa berpendapat lebih mudah memahami perkuliahan setelah membaca handout, dua mahasiswa menyatakan memahami 25% isi handout, 13 mahasiswa memahami 50%, dan 10 mahasiswa memahami 75%. Hasil tes diagnostik menunjukkan bahwa 15% mahasiswa kesulitan memahami pengertian reaksi substitusi, 19% nukleofilisitas, 90% asam-basa Lewis, 23% konfigurasi elektron, 13% pengisian orbital, 23% hibridisasi, 55% penentuan struktur Lewis, 65% elektronegatifitas, 48%  SN2, dan 83% SN1. Lima puluh enam persen (56%) mahasiswa kesulitan membedakan mekanisme reaksi SN1 dan SN2. Data kuantitatif menunjukkan korelasi antara handout, tes diagnostik, dan tes akhir adalah sebesar 0,511. Implementasi model terpadu Sorogan–Bandongan dapat meningkatkan efektifitas perkuliahan.Kata kunci: Model Sorogan-Bandongan, tes diagnostik, mekanisme reaksi.
THE INFLUENCE OF CORPORATE GOVERNANCE PRACTICE TOWARDS CREDIT AND BOND YIELDS Rinaningsih, Rinaningsih
Journal of Indonesian Economy and Business (JIEB) Vol 24, No 2 (2009): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.599 KB) | DOI: 10.22146/jieb.6328

Abstract

The purpose of this study is to investigate whether there is a relationship between corporate governance practices and credit risk and bond yields. This study takes samplefrom companies that published bonds in 2006.First, we investigate the relationship between corporate governance practices and credit risk. Credit risk (default risk) can be measured by bond ratings (Billings, 1999).Using ordered probit regressions, we find evidence that the quality of transparency and financial information disclosure that proxied by big-4 auditors and audit committee havesignificant influence on bond ratings, but the relationship between block holders and institutional ownership is not significant on bond ratings. Second, we investigate the relationship between corporate governance practice and bond yields. Using multiple regressions, we find that corporate governance practices is not significant on bond yields. Then we put bond ratings in the equation, we find that bond ratings give incremental effect to the evidence. This evidence is consistent to Bradley et.al, (2007), that bond ratings are the prominent determinant for bond yields. Together with the bond ratings, the corporate governance practices (block holders, institutional ownership, big-4 auditors) have significant influence on bond yields.Keywords: bond ratings, bond yields, corporate governance, credit risk, default risk
HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016 Feldo, Ferix; Rinaningsih, Rinaningsih; Yuliati, Retno
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.231 KB) | DOI: 10.34209/equ.v21i2.640

Abstract

This research aims to know how the relationship between financial distress as measured by manajemen laba using Discretionary value Accruals (DA). This research use quantitative approach and the population used is the all of company listed in the Indonesian Stock Exchange period 20102016. Research conducted using multiple linear regression. The result of the research indicate (1) there is a negative significant relationship between financial distress in distress1 category characterized by a negative net income during the current year with warnings management. (2) there is no significant relationship between financial distress in distress2 category characterized by negative working capital during the current year with manajemen laba, (3) there is on relationship between financial distress in distress3 category characterized by negative net income and working capital during the current year withmanajemen laba. 
STRATEGI DIVERSIFIKASI TERHADAP PERFORMA PERUSAHAAN DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Adhimukti, Andyan; Rinaningsih, Rinaningsih; Yuliati, Retno
Akuntansi Krida Wacana VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Akuntansi Krida Wacana

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Abstract

This study aims to investigate the influence of industrial and geographical diversification strategy on company performance. In addition, this study also aims to analyze how audit committees using proxies by ASEAN CG Scorecard will be moderating the relationship between diversification strategies on company performance. The study uses sample of 64 Indonesian manufacturing companies in 2011 to 2016 with a total observation of 378 firm-years. The result shows that both industrial and geographical diversification strategy is not significant to company performance. After the effectiveness of the audit committee moderating on industrial diversification strategies, this study shows that an effective audit committee has no effect on performance But when the the effectiveness of the audit committee moderating on geographic diversification variables, the results of the research show significant negative impact.Keywords : industrial diversification, geographic diversification, audit committee, performance, ASEAN CG Scorecard
Phenolic Compounds Isolated from The Fern Chingia sakayensis (Zeiller) Holtt Suyatno, Suyatno; Syarief, Sri Hidayati; Hidajati, Nurul; Rinaningsih, Rinaningsih; tori, Motoo; Shimizu, Kuniyoshi Shimizu
Jurnal ILMU DASAR Vol 10 No 1 (2009)
Publisher : Fakultas Matematika dan Ilmu Pengetahuan Alam Universitas Jember

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Abstract

Four known phenolic compounds namely kaemferol, matteucinol, farrerol, and matteucinol-7-O-β-D-glucoside were isolated for the first time from the fern Chingia sakayensis (Zeiller) Holtt’s. All substances were separated by chromatographic techniques, purified by recrystalization, elucidated on the basis of spectroscopic evidence and by comparation with those reported data in literature. These results were very important to study the phytochemicals of the other fern in Chingia genus based on the chemotaxonomic approach.
Pengaruh Besaran Transaksi Pihak Berelasi Terhadap Nilai Perusahaan Pada Perusahaan Terdaftar Di Bursa Efek Indonesia Rohi Mone, Rosdiana; Budiansyah, Keshia; Rinaningsih, Rinaningsih; Yuliati, Retno
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 5 No. 1 (2020): Januari 2020
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (925.24 KB) | DOI: 10.51289/peta.v5i1.411

Abstract

Abstrak. Pengaruh Besaran Transaksi Pihak Berelasi terhadap Nilai Perusahaan pada Perusahaan Terdaftar di Bursa Efek Indonesia. Secara spesifik, penelitian ini bertujuan untuk menguji pengaruh negatif dari besaran transaksi pihak berelasi (related party transaction atau RPT) terhadap nilai perusahaan terdaftar di Bursa Efek Indonesia (BEI). Besaran RPT akan diukur berdasarkan besaran transaksi aset dan liabilitas (RPTAL), serta pendapatan dan beban (RPTSE) secara relatif terhadap nilai buku ekuitas. Metode penelitian yang digunakan adalah multiple regression dengan menggunakan data pada perusahaan terdaftar di BEI pada tahun 2014-2018. Hasil penelitian menunjukkan bahwa RPTAL tidak berpengaruh terhadap nilai perusahaan, sedangkan RPTSE berpengaruh negatif signifikan terhadap nilai perusahaan. RPTSE cenderung digunakan sebagai sarana untuk mengalihkan sumber daya demi keuntungan pribadi, khususnya dalam perusahaan keluarga. Kedepannya, penelitian ini dapat dikembangkan dengan mencari pendekatan baru yang dapat memungkinkan data perusahaan dengan nilai buku ekuitas negatif turut diuji. Penelitian ini berkontribusi sebagai referensi tambahan atas penelitian terdahulu mengenai RPT dengan menunjukkan bahwa besaran RPT dapat berdampak pada penurunan nilai perusahaan.
HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016 Feldo, Ferix; Rinaningsih, Rinaningsih; Yuliati, Retno
EQUITY Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.231 KB) | DOI: 10.34209/equ.v21i2.640

Abstract

This research aims to know how the relationship between financial distress as measured by manajemen laba using Discretionary value Accruals (DA). This research use quantitative approach and the population used is the all of company listed in the Indonesian Stock Exchange period 20102016. Research conducted using multiple linear regression. The result of the research indicate (1) there is a negative significant relationship between financial distress in distress1 category characterized by a negative net income during the current year with warnings management. (2) there is no significant relationship between financial distress in distress2 category characterized by negative working capital during the current year with manajemen laba, (3) there is on relationship between financial distress in distress3 category characterized by negative net income and working capital during the current year withmanajemen laba. 
OPTIMASI PELARUT PENGEMBANG DALAM PEMISAHAN BENZIL ASETAT DARI EKSTRAK BUNGA TANAMAN MELATI Rinaningsih, Rinaningsih
Sains & Matematika Vol 1, No 1 (2012): Oktober, Sains & Matematika
Publisher : Sains & Matematika

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Abstract

Jasmine plant flower (Jasminum sambac) have a range of benefits. The compounds of these plants which are useful for medicine are benzyl acetate, acetic acid and indole linalil. The objective of this research was to identify the best developer solvent. Solvents used to identify the developer who is benzene, chloroform, benzene - chloroform (1:1), benzene - ethyl acetate (19:1). Based on the amount of stain on TLC chromatograms and spectral similarity as determined by TLC - Densitometer brand Simatsu type CS - 930, the most appropriate developer solvent to identify the benzyl acetate from the extract of jasmine is chloroform (CHCl3). This is partly because the price matches or see imminent standard polarity of benzyl acetate with chloroform as a developer solvent is better than another developer solvents and mixed solvents other developers. [Index polarity of benzyl acetate = 4.3, benzene = 0, chloroform = 4.4, benzene-chloroform (1:1) = 2.2, benzene - ethyl acetate (19:1) = 0.215]. Hence, it can be concluded that the best developer solvent or mix developers solvent to separate the benzyl acetate from the extract of Jasmine is the developer solvent chloroform.