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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI FAKTOR PEMODERASI BANK PEMBANGUNAN DAERAH TAHUN 2001-2011 Ayu, Rika Puspa; Emrinaldi, Emrinaldi
Jurnal Tepak Manajemen Bisnis Vol 9, No 1 (2017)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

The purpose of this study was to determine the impact of liquidity, leverageand profitability toward firm value and to determine the effect of dividend policy onthe relationship liquidity, leverage and profitability on firm value.The population in thisstudy is the Regional Development Banks registered in Bank Indonesia in 2001-2011 asmany as 24 banks. To determine sample were use purposive random sampling, there wereonly 15 banks that meet the criteria and to analyze the data was used multiple linearregression method.The study states that the leverage (DER) and profitability (ROA) revealeda significant effect on firm value. While the liquidity variable (LDR) declared nosignificant effect on firm value. For moderating variable dividend policy, the results showedthat leverage (DER) with a dividend policy as a moderating variable and profitability(ROA) with dividend policy as a moderating variable declared significant effect on firmvalue . While liquidity with the dividend policy as a moderating variable declared nosignificant effect on firm value.
ANALISIS PENGARUH FUNDAMENTAL DAN MAKRO EKONOMI TERHADAP KEBIJAKAN DIVIDEN DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Chandra, Ade; Efni, Yulia; Emrinaldi, Emrinaldi
Jurnal Tepak Manajemen Bisnis Vol 10, No 2 (2018)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

The purpose of this study is to prove empirically the influence of cashpositition, debt to equity ratio, BI interest rate, inflation, exchange rate and GrossDomestic Product on dividend policy. And to prove empirically the influence ofReturn on Asset on dividend policy, the influence of cash positition, debt to equityratio, BI interest rate, inflation, exchange rate and Gross Domestic Productthrough return on asset to dividend policy. The population of this research is allcompanies engaged in manufacturing industries that go public in Indonesia StockExchange in 2012 until 2015 as many as 168 companies. To determine sample isusing purposive sampling method. The sample that meets the criteria there are 43companies. To analyse data is using path analysis method. The results show thatcash position has a significant influence on dividen policy (DPR) in addition tothe cash position also affect the dividen policy through ROA. Debt to equity rationegatively affects dividen policy. Debt tot Equity Ratio affects dividen policythrough ROA. Interest rates have no significant effect on dividen policy. Interestrates also have no effect on dividen policy through ROA. Inflation affects dividenpolicy but does not affect dividen policy through ROA. Exchange rate does notaffect dividen policy. The exchange rate does not indirectly affect the dividenpolicy through ROA. Gross domestic product has an influence on dividen policy.Gross domestic product indirectly affects the dividen policy through ROA.
ANALISIS FAKTOR-FAKTOR EKSTERNAL DAN INTERNAL YANG BERPENGARUH TERHADAP KECURANGAN AKUNTANSI (Studi Empiris Pada Rumah Sakit Umum Daerah di Provinsi Riau) Karunia, Khairinnisa; Emrinaldi, Emrinaldi; Devi Safitri, Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to determine (1) how the influence of internal control to accounting fraud (2) how the influence of law enforcement to accounting fraud (3) how the influence of compliance of accounting rules to accounting fraud (4) how the influence of job satisfaction to accounting fraud. The population in this research is all local public hospital in Riau Province. The sample on this study are 6 local public hospitals in Riau Province. There are 48 respondents that used as a samples. The technique of data gathering is by spreading the questionnaire provided to all finance and accounting staff at the local public hospitals in Riau Province. For analysis the hypothesis of these variable is using SmartPLS program. The results in this study show that internal controls have an influence to accounting fraud, law enforcement have an influence to accounting fraud, and compliance of accounting rules have an influence to accounting fraud. But, job satisfaction does not have an influence to accounting fraud.Keywords : Accounting fraud, Internal Control, Law Enforcement, Compliance of Accounting Rules, Job Satisfaction.
PENGARUH PENGETAHUAN ANGGOTA DEWAN TENTANG ANGGARAN, POLITICAL BACKGROUND TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL MODERATING (Studi Empiris DPRD Kota se Provinsi Sumatera Barat) Maisyarah, Maisyarah; Emrinaldi, Emrinaldi; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to know about (1) the influence of board member's knowledge about budget to financial supervision daearah (APBD) (2) Influence of political background to financial supervision daearah (APBD) (3) Influence of community participation can moderate relationship between board member's knowledge about budget with local financial oversight (APBD). (4) The effect of public policy transparency may moderate the relationship between board council members' knowledge of budgets and the supervision of Regional Finance (APBD). This research uses purposive sampling method to get the sample for this research. . The population in this study is all member of DPRD cities in West Sumatra, the cities is Payakumbuh, Bukittinggi, Padang Panjang, Pariaman, Padang, Solok, and Sawahlunto. The sample used is 50 respondents. The technique of data gathering is by spreading the questionnaire. For analysis the hypothesis of these variable is using SmartPLS. The results show that (1) the relationship of Board Member’s Knowledge about the budget, with the supervision of local finance (APBD) in statistical value 4,790 and 2,580 (2) community participation is able to moderate the relationship between the board members' knowledge of the budget and the regional financial contro in statistical value 4,015 (3) transparency can not moderate the knowledge relation in statistical value 1,481 (4) political background has a negative relationship to local financial control (APBD) in statistical value 6,574 and 3,032.Keywords : Board Member’s Knowledge About Budget, Political Background, Regional Financial Supervision (APBD) , Participation Of Community, Public Policy Transparency