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All Journal Journal of Economic, Bussines and Accounting (COSTING) Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi
Irawati Irawati
Institut Bisnis dan Teknologi Pelita Indonesia
Economics, Econometrics & Finance

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Model Hubungan Peningkatan Kualitas Nilai Perusahaan Melalui Corporate Governance, Gender Direktur, Reputasi Audit Pada Perbankan Konvensional dan Perbankan Syariah di Indonesia Tahun 2013-2018 Suharti Suharti; Anton Anton; Irawati Irawati
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1552

Abstract

One important indicator factor for assessing the company's future prospects is to see the extent to which the company's profitability has grown. The purpose of this study was to determine the Relationship between Improving the Quality of Company Value through Corporate Governance, Gender Director, Audit Reputation in Conventional Banking and Islamic Banking in Indonesia 2013-2018. This research was conducted in listed companies that are members of the financial sector (Conventional and Sharia Banking) which are listed on the Indonesia Stock Exchange from 2013 to 2018 from 31 banking companies listed on the Indonesian stock exchange from a period of 6 years from 2013 to 2018. Methods used is purposive sampling, namely the technique of determining the sample with certain considerations. While the data analysis method using SEM and AMOS. The results of this study indicate that the Independent Board (Independent Board) does not have a significant positive effect on company performance and firm value (2) Gender Director (Female directorship) does not have a significant negative effect on company performance and firm value (3) Board Members (Managerial Board) ) has a significant positive effect on company performance; but Board Members (Managerial Board) do not have a significant positive effect on firm value. (4) Audit Reputation does not have a positive significant effect on company performance and firm value. Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors
STRATEGI DIVERSIFIKASI PENDAPATAN UNTUK MENINGKATKAN DERAJAT DESENTRALISASI FISKAL DI KOTA DUMAI Helly Aroza Siregar; Febdwi Suryani; Irawati Irawati
Procuratio : Jurnal Ilmiah Manajemen Vol 12 No 1 (2024): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v12i1.4205

Abstract

This paper examines the application of revenue diversification in local governments of Dumai City by using descriptive quantitative method. The data analized from budget realization report from 2017 to 2021 due to certain criteria. The results showed that, revenue diversification occurred in Dumai City by looking at the degree of decentralization which is more than 20%. In addition, an increase in PAD is generally followed by an increase of Regional Taxes. This revenue diversification occurred is known from the emergence of new types of taxes. After all, the revenue diversification is tendency to increase the PAD sourced from the other sources than Regional Taxes and Levies, where local governments invest in BUMD companies and other sources of revenue that are legalized by Regional Regulations. Tujuan dari penelitian ini adalah mengkaji penerapan diversifikasi pendapatan pada pemerintah daerah Kota Dumai dengan menggunakan metode deskriptif kuantitatif. Data yang dianalisis adalah laporan realisasi anggaran tahun 2017 sampai dengan tahun 2021 dengan kriteria tertentu. Hasil penelitian menunjukkan bahwa, diversifikasi pendapatan terjadi di Kota Dumai dengan melihat derajat desentralisasi yang lebih dari 20%. Selain itu, peningkatan PAD pada umumnya juga diikuti dengan peningkatan Pajak Daerah. Diversifikasi pendapatan yang terjadi ini diketahui dari munculnya jenis-jenis pajak baru. Selain itu, diversifikasi pendapatan diperoleh dari kecenderungan peningkatan PAD yang bersumber dari sumber selain Pajak dan Retribusi Daerah, dimana pemerintah daerah melakukan investasi pada perusahaan BUMD dan sumber pendapatan lain yang disahkan dengan Peraturan Daerah.
THE CAPITAL STRUCTURE DETERMINANTS IN FOOD AND BEVERAGE INDUSTRY Helly Aroza Siregar; Rosa Melisa; Irawati Irawati; Zulhelmi Zulhelmi; Faizah Kamilah
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4476

Abstract

This study aims to determine the effect of sales growth, business risk, company size, profitability, and company age on the capital structure of food and beverage industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. This study used secondary data. Sampling used purposive sampling. The number of samples obtained were 38 companies with 190 data processed. Data analysis used multiple linear regression with SmartPLS 4 software. The conclusion was that firm size has a significant positive effect on capital structure. While sales growth, business risk, profitability, and company age do not have a significant effect on capital structure. The finding of this research is the large size of the company will increase the capital structure, which against the theory that the size of company will decrease the capital structure due to information shared to public is more disclose. Keywords: Sales Growth, Business Risk, Company Size, Profitability, Company Age, Capital Structure Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, risiko bisnis, ukuran perusahaan, profitabilitas, dan umur perusahaan terhadap struktur modal pada perusahaan subsektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penelitian ini menggunakan data sekunder. Pengambilan sampel menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 38 perusahaan dengan 190 data yang diolah. Analisis data menggunakan regresi linier berganda dengan software SmartPLS 4. Kesimpulannya ukuran perusahaan berpengaruh positif signifikan terhadap struktur modal. Sedangkan pertumbuhan penjualan, risiko bisnis, profitabilitas, dan umur perusahaan tidak berpengaruh signifikan terhadap struktur modal. Temuan penelitian ini adalah semakin besar ukuran perusahaan akan meningkatkan struktur modal, hal ini bertentangan dengan teori yang menyatakan bahwa ukuran perusahaan akan menurunkan struktur modal karena informasi yang dibagikan kepada publik lebih terbuka. Kata Kunci: Pertumbuhan Penjualan, Risiko Bisnis, Ukuran Perusahaan, Profitabilitas, Umur Perusahaan, Struktur Modal
Co-Authors Anton Anton Faizah Kamilah Febdwi Suryani Helly Aroza Siregar Rosa Melisa Suharti Zulhelmi Zulhelmi