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EFEK INTERVENING STRUKTUR MODAL PADA PENGARUH UKURAN PERUSAHAAN TERHADAP PROFITABILITAS I Made Purba Astakoni; Ni Putu Nursiani
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract The objectives of this study are (1). (2) Analyzing the influence of firm size on profitability, (3) Analyzing the effect of capital structure on profitability, (4) Analyzing the role of capital structure variables in influencing the influence of firm size on profitability. The population in this study were all manufacturing companies in the Cosmetics and Household Purposes Sector listed on the Indonesia Stock Exchange (IDX). The total population in this study is 6 manufacturing companies in the cosmetics sector and household needs. Based on predetermined criteria, the number of samples is 3 companies, so the data analyzed is panel data with a total of 18 observations. Data analysis techniques use the Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) based on components or variants. PLS is a powerful analytical method because it is not based on many assumptions. The results of analysis and hypothesis testing indicate; The first hypothesis states that there is a significant positive effect on firm size on capital structure. The results of the analysis found that the size of the company had no significant positive effect on the capital structure so that the first hypothesis was not acceptable. The second hypothesis states that there is a significant positive effect on firm size on profitability. The results of the analysis found that the size of the company had no significant positive effect on profitability so that the second hypothesis was not acceptable. The third hypothesis which states there is a significant positive effect of capital structure on profitability. The results of the analysis found that the capital structure had a significant positive effect on profitability so that the third hypothesis could be accepted. In testing with the Sobel test it was found that the capital structure has not been tested as an intervening variable on the effect of firm size on profitability in the Cosmetics and Household Utilities manufacturing companies listed on the Indonesia Stock Exchange (IDX). Keywords: Company size; capital structure; profitability Abstrak Tujuan dari penelitian ini adalah (1). Menganalisis pengaruh ukuran perusahaan terhadap struktur modal, (2)Menganalisis pengaruh ukuran perusahaan terhadap profitabilitas, (3) Menganalisis pengaruh struktur modal terhadap profitabilitas,(4)Menganalisis peran variabel struktur modal dalam mengintervening pengaruh ukuran perusahaan terhadap profitabilitas. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (BEI). Adapun jumlah populasi dalam penelitian ini sebanyak 6 perusahaan manufaktur sektor kosmetik dan keperluan rumah tangga. Berdasarkan kriteria yang telah ditetapkan maka jumlah sampel sebanyak 3 perusahaan, sehingga data yang dianalisis merupakan data panel dengan jumlah observasi sebanyak 18. Teknik analisis data menggunakan pendekatan Partial Least Square (PLS). PLS adalah model persamaan Structural Equation Modeling (SEM) yang berbasis komponen atau varian. PLS merupakan metode analisis yang powerfull karena tidak didasarkan pada banyak asumsi.Hasil analisis dan pengujian hipotesis menunjukkan; Hipotesis pertama yang menyatakan terdapat pengaruh signifikan positif ukuran perusahaan terhadap struktur modal . Hasil analisis menemukan ukuran perusahaan berpengaruh tidak signifikan positif terhadap struktur modal sehingga hipotesis pertama tidak dapat diterima. Hipotesis kedua yang menyatakan terdapat pengaruh signifikan positif ukuran perusahaan terhadap profitabilitas . Hasil analisis menemukan ukuran perusahaan berpengaruh tidak signifikan positif terhadap profitabilitas sehingga hipotesis kedua tidak dapat diterima. Hipotesis ketiga yang menyatakan terdapat pengaruh signifikan positif struktur modal terhadap profitabilitas . Hasil analisis menemukan struktur modal berpengaruh signifikan positif terhadap profitabilitas sehingga hipotesis ketiga dapat diterima. Pada pengujian dengan uji Sobel didapat bahwa struktur modal belum teruji sebagai sebagai variabel intervening pada pengaruh ukuran perusahaan terhadap profitabilitas pada perusahaan manufaktur Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (BEI). Kata Kunci: Ukuran perusahaan; struktur modal; profitabilitas
FAKTOR PENENTU KUALITAS AUDIT MELALUI ANALISIS VARIABEL PROFESIONALISME, KOMPETENSI DAN INDEPENDENSI AUDITOR I Made Purba Astakoni; I Wayan Wardita; Ni Made Satya Utami; Ni Putu Nursiani
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Penelitian ini memiliki beberapa tujuan ;1) untuk mengetahui dan menganalisis pengaruh profesionalisme auditor terhadap kualitas audit; 2) untuk mengetahui dan menganalisis pengaruh kompetensi auditor terhadap kualitas audit;3) untuk mengetahui dan menganalisis pengaruh independensi auditor terhadap kualitas audit. Penelitian ini dilakukan di beberapa Kantor Akuntan Publik (KAP) di Kota Denpasar dengan subyek penelitian adalah seluruh auditor. Sampel dalam penelitian ini adalah seluruh auditor yang ada di Kota Denpasar sebanyak 112 orang . Teknik pengumpulan data yang digunakan adalah wawancara dengan alat bantu kuesioner dengan pilihan ganda tertutup. Dalam penelitian ini analisis data menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menemukan bahwa kekuatan model secara keseluruhan dengan melihat koefisien determinasi, Q-Square Predictive Relevance dan Goodness of Fit (GoF) dinyatakan sangat baik. Hipotesis pertama, yang menyatakan profesionalisme auditor berpengaruh signifikan positif terhadap kualitas audit. Dalam pengujian , diperoleh bahwa profesionalisme auditor berpengaruh negatif dengan dengan p-value dibawah standar yang ditetapkan, itu berarti hipotesis 1 (H1) tidak dapat diterima. Hipotesis kedua. yang menyatakan kompetensi auditor berpengaruh signifikan positif terhadap kualitas audit. Dalam pengujian , diperoleh bahwa kompetensi auditor berpengaruh positif dengan p-value diatas standar yang ditetapkan, itu berarti hipotesis 2 (H2) dapat diterima. Hipotesis ketiga, yang menyatakan independensi auditor berpengaruh signifikan positif terhadap kualitas audit. Dalam pengujian , diperoleh bahwa independensi auditor berpengaruh positif dengan p-value diatas standar yang ditetapkan, itu berarti hipotesis 3 (H3) dapat diterima.
DETERMINASI HARGA SAHAM MELALUI ANALISIS TERHADAP FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN I Wayan Wardita; Ida Bagus Swaputra; I Made Purba Astakoni; Ni Putu Nursiani
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Penelitian ini memiliki beberapa tujuan yaitu; 1) untuk mengetahui dan menganalisis pengaruh profitabilitas terhadap harga saham ; 2) untuk mengetahui dan menganalisis pengaruh laba perlembar saham terhadap harga saham ; 3) untuk mengetahui dan menganalisis pengaruh leverage terhadap harga saham ;4) untuk mengetahui dan menganalisis pengaruh suku bunga terhadap harga saham;5) untuk mengetahui dan menganalisis pengaruh inflasi terhadap harga saham; 6) untuk mengetahui dan menganalisis pengaruh nilai tukar terhadap harga saham. Populasi dalam studi ini adalah perusahaan manufaktur sektor kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2018. Pengambilan sampel dilakukan secara purposive dengan kriteria yang telah ditetapkan sebelumnya. Analisis data studi ini menggunakan pendekatan Partial Least Square (PLS). Hasil perhitungan ketepatan model dengan melihat koefisien determinasi menjelaskan hubungan struktural dari ketujuh variabel yang diteliti adalah sebesar 0,577 (atau 57,70%), atau dengan kata lain, informasi yang terkandung dalam data 57,70% dapat dijelaskan oleh model tersebut.Hasil pengujian menunjukkan bahwa hipotesis pertama; yang menyatakan bahwa terdapat pengaruh signifikan positif antara profitabilitas terhadap harga saham dapat diterima. Hipotesis kedua; yang menyatakan bahwa terdapat pengaruh signifikan positif antara laba per lembar saham terhadap harga saham dapat diterima. Hipotesis ketiga; yang menyatakan bahwa terdapat pengaruh signifikan negative antara leverage terhadap harga saham tidak dapat diterima. Hipotesis keempat; yang menyatakan bahwa terdapat pengaruh signifikan negative antara inflasi terhadap harga saham tidak dapat diterima. Hipotesis kelima; yang menyatakan bahwa terdapat pengaruh signifikan negative antara tingkat suku bunga terhadap harga saham tidak dapat diterima. Hipotesis keenam; yang menyatakan bahwa terdapat pengaruh signifikan negative antara nilai tukar/kurs terhadap harga saham tidak dapat diterima.
KARAKTERISTIK PEMBENTUK MOTIVASI KERJA DAN HUBUNGANNYA DENGAN KEPUASAN KERJA PEGAWAI PADA PEMERINTAH KABUPATEN BADUNG-BALI Ni Putu Nursiani; Armanu - Thoyib; Achmad - Sudiro
Wacana Journal of Social and Humanity Studies Vol. 13 No. 3 (2010)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

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ABSTRACT   Basically, the company not only requires capable, competent and skillful employees but the most important thing is that they are willing to work hard and to achieve optimal performance. Employees’ capability, competence and skills would not make any improvement for the company if they are not willing to work hard to apply their capability, competence and skills and if the company gives the opportunity and appreciation for their capability, competence and skills, it would give them satisfaction and the workers will be motivated to work if they receive higher satisfaction from their job. Job satisfaction is very important since most problems occurring in organization, such as strike, demonstration, high level of absenteeism, are generally caused by job dissatisfaction. Therefore the job satisfaction of the employees in the organization should receive attention so as to preserve the healthy working condition and improve job motivation and productivity. This research was aimed at finding the characteristics that build job motivation and its relationship with the govermental employees’ job satisfaction at the Badung Regency. The population in this research is the official from the second, third and fourth echelons in the government office of the Badung Regency, by taking a sample of 100 respondents. Data were collected by distributing questionnaire. The analytic tool used in this research is Structural Equation Modeling (SEM), using the confirmatory technique, which aims at proving the theories in a model. The result of this research shows that individual and organizational characteristics have a positive impact both on the job motivation and job satisfaction while job characteristics have a negative impact on the job motivation and job satisfaction. The results also show that there is no relationship between job motivation and job satisfaction.   Keywords : individual characteristics, job characteristics, organizational characteristics, job motivation, job satisfaction.
Efek Moderasi Kebijakan Dividen pada Pengaruh Profitabilitas terhadap Nilai Perusahaan Manufaktur I Made Purba Astakoni; I Wayan Wardita; Ni Putu Nursiani
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 2 (2019)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1053.162 KB) | DOI: 10.22225/we.18.2.1166.134-145

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Abstract The main goals of companies going public, namely to generate profits to increase the prosperity of shareholders through increasing the value of the company. This research aims is to analyze the profitability has an effect on company value and the dividend policy is capable of moderating variables on the effect of profitability on firm value. This research was conducted at the cosmetics sector and household needs manufacturing companies listed on the IDX for the period 2010-2017, so that the data analyzed is panel data. The data analysis technique uses the Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) based on components or variants. The results of the analysis show that profitability has no significant positive effect on firm value. The existence of dividend policy as a moderating variable is not able to strengthen the influence of profitability on firm value and vice versa. Abstrak Tujuan utama dari perusahaan adalah go public, yaitu untuk meningkatkan nilai pemegang saham melalui peningkatan nilai perusahaan. Penelitian ini bertujuan untuk menganalisis profitabilitas dari nilai perusahaan dan kebijakan dividen pada nilai perusahaan. Tercantum di BEI untuk periode 2010-2017, sehingga data yang dianalisis adalah panel data. Analisis data menggunakan pendekatan Partial Least Square (PLS). PLS adalah model Structural Equation Modeling (SEM) berdasarkan komponen atau varian. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh positif signifikan terhadap nilai perusahaan. Keberadaan kebijakan dividen sebagai variabel moderasi tidak mampu memperkuat pengaruh profitabilitas terhadap nilai perusahaan dan sebaliknya.
TRANSFORMASI SUMBER DAYA MANUSIA DAN ORGANISASI DALAM MENGHADAPI PERSAINGAN BISNIS Ni Putu Nursiani
Journal of Management Small and Medium Enterprises (SMEs) Vol 1 No 1 (2015): Journal of Management - Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v1i1.1157

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Rapid change in an organization is an external power that caused a transformation. Basicly, mainpurpose in that transformation is to change the organization structure to be more flexible andcompetitive in smaller structural level and fewer number of managers and employees.Comprehensively transformation should be applied to overcome members rejection, so that theorganization must find the solutions to reduce that barriers. Organization should learn aboutdiverse of organization members culture and value, developing its own organization culture througheffective communication. To support the development of organization culture, it must be a change inhuman resources policy. Keywords: HR Transformation, Organization transformation and business competition
THE INFLUENCE OF SERVICE QUALITY TO CUSTOMER SATISFACTION IN PDAM KUPANG’S SERVICE COUNTERS Antonio E.L. Nyoko; Ronald P.C. Fanggidae; Ni Putu Nursiani
Journal of Management Small and Medium Enterprises (SMEs) Vol 2 No 1 (2016): Journal of Management - Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v2i1.1201

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Service Quality is very important factor especially for enterprises that engaged in the services sector.Therefore, PDAM Kupang prioritizes the service quality for the sake of customers satisfaction, bytrying to improve the quality of service which is expected to be a positive effect towards customersatisfaction. The purpose of this research is to explain the influence of the counters service quality tocustomer satisfaction in PDAM Kupang’s service counters. The result of the regression, the ServiceQuality influence positively towards Customer Satisfaction (β = 0,231). The variable of ServiceQuality has contribution of 53.4% to Customer Satisfaction variable (R2 = 0.534) and the restinfluenced by other variables. Based on a comparison between the value of tcount and ttable (n-2) at the95% level of confidence, it can be drawn the conclusion that the variable of Service Quality influencesignificantly to variable of Customer Satisfaction. It means that the service quality in PDAMKupang’s service counters have influence to its costumers satisfaction.Keywords : Customer Satisfaction, Customer Services, Service Quality
PENGARUH MOTIVASI TERHADAP PRESTASI KERJA KARYAWAN PADA PT. POS INDONESIA (PERSERO) CABANG KUPANG Ruben Fallo Mangngi; Rolland E. Fanggidae; Ni Putu Nursiani
Journal of Management Small and Medium Enterprises (SMEs) Vol 7 No 2 (2018): Journal of Management - Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v7i2.1213

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PENGARUH BEBAN KERJA TERHADAP KINERJA TENAGA KEPENDIDIKAN PADA KANTOR REKTORAT UNIVERSITAS NUSA CENDANA KUPANG Rocky Abang; Ni Putu Nursiani; Ronald P.C. Fanggidae
Journal of Management Small and Medium Enterprises (SMEs) Vol 7 No 2 (2018): Journal of Management - Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v7i2.1214

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PENGARUH KEPUASAN KERJA DAN MOTIVASI KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT.MITRA SUARA SEJATI KUPANG Yody A. Manafe; Rolland E. Fanggidae; Ni Putu Nursiani
Journal of Management Small and Medium Enterprises (SMEs) Vol 6 No 1 (2018): Journal of Management - Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v6i1.1224

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This study used Job Satisfaction and Work Motivation as independent variable and workProductivity as dependent variavel. This research was conducted at PT. Mitra Suara Sejati Kupangwith a sample of 30 employees of PT. Mitra Sejati Sejati Kupang. Data collection usingquestionnaires, interviews, and observation techniques. The result of the research showed that (1)Job Satisfaction, Work Motivation and Work Productivity of PT.Mitra Suara Sejati Kupangemployees was in high criteria, very high, and very high. (2) Job Satisfaction and Work Motivationhad positive and significant effect to Work Productivity of employees of PT. Mitra Sejati SejatiKupang. This was shown in the Linear Regression formula: Y = 23.914 + 0.416X1+ 0.384X2.Partial test result showed ; tcount for Job Satisfaction variable = 2.333 and tcount for Work Motivationvariable = 2.156 which both larger than ttable = 1.703, so it proved that Job Satisfaction And WorkMotivation had partially affect on Work Productivity of employees.The result of hypothesis testing(F) proved that Job Satisfaction and Work Motivation had positive and significant effectsimultaneously on employee Work Productivity, viewed from Fcount (5,140) > Ftable (3,35) withDeterminant Coefficient (R2) was equal to 27,6%.Keywords: Job Satisfaction, Work Motivation, and Work Productivity