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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI Achyani, Fatchan; Trisnawati, Rina; Mulato, Febry Yuni
JIFA (Journal of Islamic Finance and Accounting) Vol 3, No 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i1.2349

Abstract

This study aims to analyze the effect of company characteristic on company value with intellectual capital as a moderating variable. In this study, the independent variable is the company, namely liquidity, profitability, capital structure, and size, while the dependent variable is company performance, which is the firm's value. Liquidity variables are accepted by the Current Ratio, profitability variables are collected by Return of Assets (ROA), capital structure is accepted by debt to equity (DER), and size is measured by Ln (Total assets). Company value variables are valued by Torbin Q, and intellectual capital is obtained by Intellectual Coefficient Add Value as a moderating variable. The sample in this study was obtained using a purposive sampling of 36 manufacturing companies received on the Indonesia Stock Exchange in 2015-2017. The results of this study indicate that (1) liquidity has a significant effect on firm value, (2) profitability has no effect on firm value, (3) capital structure has a significant effect on firm value , (4) size has no effect on firm value, (5) intellectual capital is able to moderate the relationship of liquidity and capital structure to firm value. (6) Intellectual capital is not capable of moderate the relationship of profitability and size to firm value.Keywords: Firm Value, Intellectual Capital, Liquidity, Profitability, Capital Structure and Firm SizeJEL Classification Codes: L25, L60, M41,O34
MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA MODEL LONG TERM DISCRETIONARY ACCRUAL PADA PERUSAHAAN GO PUBLIK DI INDONESIA Wiyadi, Wiyadi; Trisnawati, Rina; Sulistyowati, Ecclisia
Jurnal Manajemen Dayasaing Vol 21, No 1 (2019): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v21i1.7400

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Penelitian ini bertujuan menganalisis pengaruh mekanisme corporate governanceinternal dan eksternal terhadap manajemen laba dengan pendekatan long termdiscretionary accrual perusahaan go publik di Indonesia yang tergabung dalamindeks LQ45 dan JII selama periode 2011-2015. Sampel penelitian berjumlah 226perusahaan diambil secara purposive sampling. Mekanisme CorporateGovernance terbagi menjadi: Mekanisme Corporate Governance internal daneksternal. Mekanisme Corporate Governance internal diproksikan dengan komiteaudit dan dewan komisaris independen. Sedangkan corporate governanceeksternal diproksikan dengan konsentrasi kepemilikan dan investor institusi.Metode analisis data menggunakan regresi linier berganda. Hasil penelitianmenunjukkan bahwa konsentrasi kepemilikan berpengaruh terhadap manajemenlaba. Sedangkan komite audit, dewan komisaris independen dan investor institusitidak berpengaruh terhadap manajemen laba.This study aims to analyze the influence of internal and external corporate governance mechanisms on earnings management with the long term discretionary accrual approach of companies incorporated in the LQ45 and JII indices during the period 2011-2015. The research sample was 226 companies taken by purposive sampling. The Corporate Governance mechanism is divided into: Internal and external Corporate Governance Mechanisms. The internal Corporate Governance mechanism is proxied by the audit committee and independent board of commissioners. While external corporate governance is proxied by the concentration of ownership and institutional investors. Methods of data analysis using multiple linear regression. The results showed that ownership concentration had an effect on earnings management. While the audit committee, independent board of commissioners and institutional investors have no effect on earnings management
FAKTOR FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA PERAWAT PADA RSUD TNI AU YOGYAKARTA Wolo, Petrus Dala; Trisnawati, Rina; Wiyadi, Wiyadi
Jurnal Manajemen Dayasaing Vol 17, No 2 (2015): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v17i2.3777

Abstract

This study aims to determine the effect of salary, promotion, supervision, co-workers,the work itself, and the work environment to job satisfaction of nurses in the Air ForceRSP Dr. S. Hardjolukito Yogyakarta. The population in this study is a nurse in the AirForce RSP Dr. S. Hardjolukito Yogyakarta as many as 96 people. samples were takenas many as 71 nurses who served in inpatient units including Camar room, the Peacockroom, a cassowary room and parakeets room. The analytical method used in this studyusing linear regression berganda.Tteknik proposive sampling using sampling. Theresults showed that no significant relationship between the work itself and the workingenvironment on job satisfaction. Salary, supervision, and co-workers have no effect onjob satisfaction. While the campaign shows a negative relation to job satisfaction, workitself and the working environment.
46 PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS MELALUI KEPUASAN PASIEN PENGGUNA BPJS DI RAWAT INAP RSUD Dr. MOEWARDI Fitriani, Sri; Trisnawati, Rina
Jurnal Manajemen Dayasaing Vol 17, No 1 (2015): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v17i1.2273

Abstract

Quality of service is a form of service provided by service providers, in this case the hospital, the quality of these services will have an impact on patient satisfaction and loyalty. This study aims to analyze the impact of service quality on patient loyalty, analyzing service quality on satisfaction, analyzing the effect of satisfaction on loyalty through the use of patient satisfaction BPJS. This research is descriptive and analytical, research in hospitals where Dr. Moewardi by taking a sample of 100 patients BPJS use. Data analysis techniques used by path analysis. The results showed: The quality of service has an influence on loyalty (p-value = 0.000), quality of service has an influence on loyalty (p-value = 0.000), patient satisfaction has an influence on loyalty p-value = 0.010), quality of service has not mengaruh directly to the loyalty of patients through patient satisfaction (p-value = 0.275).
DETERMINANTS OF THE QUALITY OF VILLAGE FINANCIAL STATEMENTS AND THE IMPLEMENTATION OF SISKEUDes AS A MEDIATION VARIABLES Trisnawati, Rina; Achyani, Fatchan; Ulifiati, Nur
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.12814

Abstract

This study aims to analyze the factors affecting the quality of village financial statements using SISKEUDes (village financial system application), which had been implemented in villages in the Tegal Regency as an intervening variable. These factors encompassed human resource competence, management commitment, system user training, and data quality. This study’s population was all users of the SISKEUDes system in villages throughout Tegal Regency, totaling 281 villages. The sampling technique employed was the convenience sampling method. Respondents were the SISKEUDes application users who were present at the SISKEUDes 2.0 software extension program. The data were obtained by distributing questionnaires to 281 SISKEUDes users, but only 218 could be processed into data. The data analysis then utilized SEM-PLS with Smart PLS 3.0 software. The results showed that human resource competence, top management commitment, and user training directly had a significant positive effect on the quality of village financial statements. Besides, the variable of SISKEUDes implementation served as a mediation variable for system user training on the quality of village financial statements.
Pengaruh CAR, TPF, NPL, dan Bank Size terhadap Profitabilitas Sektor Perbankan di BEI Utomo, Nikano Ridho Handoko; Trisnawati, Rina
JURNAL STIE SEMARANG Vol 13 No 3 (2021): VOLUME 13 NOMOR 3 EDISI OKTOBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v13i3.553

Abstract

Abstract. In measuring the performance of a banking company, it can be measured through its profitability. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Third Party Funds (TPF), Non-Performing Loans (NPL), and Bank Size on Profitability as measured by Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange with using the annual reports published in 2016-2019. 153 samples were selected using the purposive sampling method. The data analysis technique used multiple linear regression. The results of this study indicate that CAR, TPF, NPL, and Bank Size affect the profitability of banking companies on the Indonesia Stock Exchange during the 2016–2019 period. Abstrak. Dalam mengukur kinerja perusahaan perbankan dapat diukur melalui profitabilitasnya. Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Third Party Funds (TPF), Non-Performing Loans (NPL), dan Bank Size terhadap Profitabilitas yang diukur dengan Return on Asset (ROA) pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan menggunakan laporan keuangan tahunan yang dipublikasikan tahun 2016-2019. Terpilih sebanyak 153 sampel dengan menggunakan metode purposive sampling. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa CAR, TPF, NPL, dan Bank Size berpengaruh terhadap profitabilitas perusahaan perbankan di Bursa Efek Indonesia selama periode 2016–2019.
ANALISIS TINGKAT KESEHATAN PT BANK TABUNGAN NEGARA (PERSERO) TBK MENGGUNAKAN METODE CAMEL Trisnawati, Rina; Aryanti, Rahmi; Effendi, R. Y.
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 2 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.325 KB) | DOI: 10.35449/surplus.v1i2.492

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Tujuan penelitian ini ialah untuk mengetahui kinerja keuangan PT. Bank Tabungan Negara (Persero) Tbk dengan menggunakan metode CAMEL yang meliputi aspek Capital, Quality Asset, Quality Management, Earning Capacity, dan Liquidity. Sampel penelitian adalah laporan keuangan tahunan PT. Bank Tabungan Negara (Persero) Tbk yang berjumlah 6 periode yaitu dari tahun 2014 sampai dengan 2019. Penelitian ini menggunakan data sekunder berupa data laporan keuangan yang diunduh dari website Bank BTN. Hasil analisis dengan menggunakan metode CAMEL membuktikan bahwa secara umum Bank BTN dalam kondisi cukup sehat dengan nilai pembobotan sebesar 72,83%. Secara parsial, aspek capital (CAR) dan liquidity (CR) masuk dalam kategori sehat, aspek quality management (NPM) dan earning (ROA) masuk dalam kategori cukup sehat, dan aspek quality asset (NPL), earning (BOPO) dan liquidity (LDR) masuk dalam kategori tidak sehat. Perbaikan terhadap kinerja aspek quality asset (NPL), earning (BOPO) dan liquidity (LDR) perlu dilakukan agar di masa datang ketiga aspek dapat meningkat menjadi sehat.
Impact of diversified strategy, CEO’s compensation, the size of the Board of Commissioners,Frequency of the Board of Commissioners Meeting of Company Perform Lutfi Refia Anandarin; Rina Trisnawati
Majalah Ilmiah Bijak Vol 18, No 2: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v18i2.1786

Abstract

This StudyisAimed to Examine The InfluenceofDiversification Strategy,Chief Executive Officer'scompensation,Size of the Board of Commissioners, Meeting Frequency of Board of CommissioneronCompany Performance.The Proxies ofCompany PerformanceisReturn of Asset (ROA),The DIversification Strategy is Measured byHierschman Herfindah Index (HHI). Size of Board of the CommissionersIs Measured by the Numberof Board of Commissioners, And Meeting Frequency is Measured byThe Number of Meetings of the Board of Commissioners. The sampleis115 Companies Listed on LQ-45 Index IN Indonesia Stock Exchange During 2016-2019. THIS STUDY USES MULTILE MARGINAR LESPAR REGRESSION ANDUsing SPSS US Testing Tools. The Result of this Research Indicate that Diversification Strategy and Size of the Board of Commissioners Did Not Affout Company Perform Whitile TheChief Executive Officer's Company and Meeting Frequency of Board of Commissioner are significant positive effect to company performance. The Impact of Diversification Strategy does not Influence The Company Performance
Analisis Daya Saing Industri Pariwisata Untuk Meningkatkan Ekonomi Daerah: (Kajian Perbandingan Daya Saing Pariwisata Antara Surakarta Dengan Yogyakarta) Rina Trisnawati; Wiyadi Wiyadi; Edy Priyono
Economic Journal of Emerging Markets Volume 13 Issue 2, 2008: Indonesian Version
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ejem.v13i2.224

Abstract

The purpose of this study are measuring tourism competitiveness in Surakarta region and determining the contribution of tourism for economic region. This cases are compared with Yogyakarta region as benchmark region for tourism in Indonesia. The study is important because it contributes to PAD (Pendapatan Asli Daerah) and gives impact on related industries such as: travel agent, hotel, restaurant, and small industries. The analysis of this study used Competitiveness Monitor (CM), that is the popular measurement to determine tourism competitiveness. It was used more than 200 countries and it is developed by World Travel and Tourism Council (WWTC). The indicators of CM are Human Tourism Indicator, Price Competitiveness Indicator, Infrastructure Development Indicator, Environment indicator, Technology Advancement Indicator, Human Resources Indicator, Openess Indicator, dan Social Development Indicator. From these indicators, we measure tourism competitiveness index and classify the region in green, grey or red area of tourism competitiveness. The result of analysis indicates the Surakarta region is classified in grey area region of tourism competitiveness. The result also indicates the position of tourism competitiveness of Surakarta region with Yogyakarta region. The government have to develop the tourism sector by analysis the indicators which determine the tourism competitiveness because the tourism sector gives the added revenues for the region. It is very important, which ever Adisumarmo airport (Surakarta) is one of the international airport in Indonesia.
Analysis of the Competitiveness Tourism Industries Increasing the Local Economy (The Comparative Study Analysis of the Competitiveness Tourism between Surakarta and Yogyakarta) Rina Trisnawati; Wiyadi Wiyadi; Edy Priyono
Economic Journal of Emerging Markets Volume 13 Issue 2, 2008: English Version
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/vol13iss2aa489

Abstract

The purpose of this study are measuring tourism competitiveness in Surakarta region and determining the contribution of tourism for economic region. These cases are compared with Yogyakarta region as benchmark region for tourism in Indonesia. The study is important because it contributes to PAD (Pendapatan Asli Daerah) and gives impact on related industries such as: travel agent, hotel, restaurant, and small industries. The analysis of this study used Competitiveness Monitor (CM) that is the popular measurement to determine tourism competitiveness. It was used more than 200 countries and it is developed by World Travel and Tourism Council (WWTC). The indicators of CM are Human Tourism Indicator, Price Competitiveness Indicator, Infrastructure Development Indicator, Environment indicator, Technology Advancement Indicator, Human Resources Indicator, Openess Indicator, dan Social Development Indicator. From these indicators, we measure tourism competitiveness index and classify the region in green, grey or red area of tourism competitiveness. The result of analysis indicates the Surakarta region is classified in grey area region of tourism competitiveness. The result also indicates the position of tourism competitiveness of Surakarta region with Yogyakarta region. The government has to develop the tourism sector by analysis the indicators which determine the tourism competitiveness because the tourism sector gives the added revenues for the region. It is very important, whichever Adisumarmo airport (Surakarta) is one of the international airport in Indonesia. Keywords: tourism, competitiveness, index, competitiveness monitor, tourism competitiveness index, local economy
Co-Authors - Wiyadi Aflit Nuryulia Praswati Ahmad Mardalis, Ahmad Andy Dwi Bayu Bawono Anggun Siska Putri Utami ANINDA AYU UTAMA Anis Nur Wulandari Arief Budhi Dharma Aryanti, Rahmi Bika Juwanto Chuzaimah Chuzaimah Daffa Ulhaq Dewi Pramesti Kusumaningrum Diana, Ulfi Dika Mardova Agustin Dzikriya Syukriyana Ecclisia Sulistyowati Edy Priyono Effendi, R.Y. Eko Sugiyanto Elfa Retta Kiky Rosanna Dewi Eny Kusumawati Eny Kusumawati ENY KUSUMAWATI Erma Setiawati Erma Setyowati Erna Widyanti Eskasari Putri Eskasari Putri Evi Dewi Kusumawati Fatchan Achyani Fatchan Ahyani Happy Purbasari Hasna Isnabella Hepy Adityarini, Hepy Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Permata Dewi Indah Permata Dewi Ismi Nur Halimah Junifa Wijinurtini Puspita Sari Kholifah Rizkia Syahfitri Khotimah, Laillatul Laillatul Khotimah Lutfi Refia Anandarin Lykna Indrawati Maharani Maharani Marceolla Suryana Mardayaningrum Mardayaningrum Mardayaningrum, Mardayaningrum Meliana Rahmawati Mulato, Febry Yuni Nashirotun Nisa Nurharjanti Nashirotun Nisa Nurharjanti Nikano Ridho Handoko Utomo Ninda Asmi Wardani Nisa Nafisa Sholikhah Noer Sasongko Nono Wibisono Nono Wibisono Noormawanti, Noormawanti Nur Amalina Nur Amalina Nur Ismiyati Fauziah Nur Ulifiati Petrus Dala Wolo Prasetyo Panji Pramudya Purbasari, Happy Rania Hasna Kumalasari Rifani Nasrullah Irmanidar Riffo Erlina Ristina Fauzia Bastiarso Putri Rohmah, Sholikhah Nur Safari Dwi Wardati Salma Alfian Dita Salma Fauziyah Sana Salsabila Sarbini Sarbini Setyowati, Erma Sholikhah Nur Rohmah Sonia Murti Sri Fitriani Sri Fitriani, Sri Sulistyowati, Ecclisia Ulfi Diana Ulifiati, Nur Utomo, Nikano Ridho Handoko Ventama Aniesta Andinia W Wiyadi Wi yadi Widia Senalasari Wiyadi Wiyadi Wiyadi Wiyadi Wolo, Petrus Dala Zona Nevada