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Implication of good corporate governance and leverage on earnings management hendra, joni; Koesharjono, Hery; Priantono, Seger
International Journal of Social Science and Business Vol 2, No 1 (2018)
Publisher : Universitas Pendidikan Ganesha

Company management (agent) is the party most concerned to practice earnings management to deceive the users of financial statements so that management gain private gain (obtaining privat gains). In addition, firms with high leverage ratios are influential in performing earnings management practices because the company is in default. The existence of the principle of good corporate governance is expected to minimize earnings management resulting in financial statements do not describe the fundamental value of the company actually.The study aims at stating wheader is proves significant influence between the institutional ownership, the composition of independent commissioners, the size of the board of directors, the size of the company and the leverage on earnings management.The results of research on non-bank companies listed in LQ 45 in Indonesia Stock Exchange year 2013-2016 show that partially the composition of independent commissioners, firm size and leverage have a positive effect on earnings management. When tested simultaneously indicate that instisional ownership, composition of commissioner independent, the composition of the board of directors, the size of the company and leverage have a significant effect onÂ earnings management. Â The size of the company is a research variable that has a dominant influence on earnings management, because the larger the size or scale of the company it will be easier for the company in obtaining funding sources, both internal and external.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING Koeshardjono, R. Hery; Priantono, Seger; Amani, Tatik
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

The purpose of this study is to partially prove the influence of CSR, Company Size, Leverage, Profitability to Company Value with managerial ownership and independent commissioners as a Moderating variable. While the specific targets to be achieved are; to prove that managerial ownership and independent commissioner variables greatly influence or weaken the relationship of CSR Variables, Company Size, Leverage, Profitability to Company Value. This research is categorized into descriptive research using quantitative methods that are causality. Whereas the method that will be used in achieving the goal by using some descriptive statistical analysis techniques with the classic assumption test tool, besides that hypothesis testing consists of; coefficient determinant test (R2), partial significance test (t test) and calculation of Moderated Regression Analysis (MRA) with SPSS.The population used in this study is a coal mining company that is on the Indonesia Stock Exchange (IDX) during the 2014-2018 period with sampling according to predetermined criteria.The results of the research partially that CSR, Company Size, and Profitability do not significantly influence the Company Value, but Leverage significantly influence the Company Value. Likewise, the Moderating Variable analysis with the MRA interaction test method shows that partially Managerial Ownership and Independent Commissioner variables can strengthen the relationship between CSR, Company Size, Leverage and Profitability to Company Value.

Pengaruh Harapan Dan Persepsi Kualitas Pelayanan Terhadap Kepuasan Pelanggan Hidayatullah Elmas, Muhammad Syarif; Priantono, Seger; Hermawan, Dedi Joko; J, Junaidi
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 9, No 1 (2019): Jurnal Sains Manajemen Dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Tujuan penelitian ini adalah untuk mengetahui pengaruh dari harapan dan persepsi kualitas pelayanan ke pelanggan kepuasan pemberi layanan dalam kampus. Penduduk dari hasil penelitian tersebut adalah pelanggan yang pernah memanfaatkan jasa penyedia layanan dalam kampus. Teknik pengambilan sampel yang telah dilakukan dengan menggunakan sampel disengaja dengan sampel responden adalah 45 .Teknik analisis data telah dilakukan dengan menggunakan beberapa linier regresi tersebut. Hasil penelitian menunjukkan bahwa tingkat harapan dan persepsi kualitas pelayanan telah positif dan pengaruh yang signifikan untuk kepuasan pelanggan .Hasil menunjukkan bahwa ketika harapan dan persepsi kualitas pelayanan pemberi layanan dalam kampus siapa saja yang memanfaatkan jasa menjadi lebih baik , itu akan menambah kepuasan pelanggan.

The Influence of Internal Control System and Accountability of Village Fund Allocation Management on Village Financial Performance Priantono, Seger; Vidiyastutik, Elok Dwi
International Journal of Social Science and Business Vol 6, No 1 (2022): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i1.40068

In the process of managing the allocation of village funds that are good and correct it is expected to improve the quality of the village's financial performance. The weak management of village funds appears to be systematic which is confirmed by the results of a review of a number of evaluation studies of government institutions and Non-Governmental Organizations (NGOs). Accountability of village fund management as a form of accountability for village funds that have been entrusted as the implementation of the obligations of the village head in order to achieve village goals. Accountability is expected to be able to improve the quality of village government so that village fund management becomes a benchmark for community trust This research aims to test the influence of internal control and accountability systems simultaneously and partially on the financial performance of the village. The type of research used is quantitative research with a causal associative approach. The subjects of the study were all parties directly involved in the management of village funds allocation in Gending District of Probolinggo Regency amounted to 41 people. This type of data in the form of primary data is obtained through questionnaires and analyzed using multiple regression analysis. The results showed that the internal control and accountability system simultaneously had a significant effect on the financial performance of the village and the internal control system and partial accountability also had a significant effect on the financial performance of the village in the Gending Subdistrict of Probolinggo Regency. Internal control is required to provide and present financial statements in accordance with the laws and regulations on a regular basis, the prevailing regularity will provide effectiveness to financial performance as a mirror of the success that has been done by employees.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING R. Hery Koeshardjono; Seger Priantono; Tatik Amani
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i2.2661

The purpose of this study is to partially prove the influence of CSR, Company Size, Leverage, Profitability to Company Value with managerial ownership and independent commissioners as a Moderating variable. While the specific targets to be achieved are; to prove that managerial ownership and independent commissioner variables greatly influence or weaken the relationship of CSR Variables, Company Size, Leverage, Profitability to Company Value. This research is categorized into descriptive research using quantitative methods that are causality. Whereas the method that will be used in achieving the goal by using some descriptive statistical analysis techniques with the classic assumption test tool, besides that hypothesis testing consists of; coefficient determinant test (R2), partial significance test (t test) and calculation of Moderated Regression Analysis (MRA) with SPSS.The population used in this study is a coal mining company that is on the Indonesia Stock Exchange (IDX) during the 2014-2018 period with sampling according to predetermined criteria.The results of the research partially that CSR, Company Size, and Profitability do not significantly influence the Company Value, but Leverage significantly influence the Company Value. Likewise, the Moderating Variable analysis with the MRA interaction test method shows that partially Managerial Ownership and Independent Commissioner variables can strengthen the relationship between CSR, Company Size, Leverage and Profitability to Company Value.

Pengaruh Karakteristik Pekerjaan Terhadap Kinerja Karyawan dan Kepuasan Kerja Dengan Variabel Moderator Budaya Kerja Pada Badan Keswadayaan Masyarakat (BKM) di Kota Probolinggo Mardi Astutik; Seger Priantono
Jurnal Manajemen Vol 17 No 1 (2020): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v17i1.1296

In addition to the characteristics of the work, employee satisfaction is also determined the work culture that occurs in the internal BKM. The work culture at BKM is aimed at creating honest values, mutual respect, responsibility, mutual trust, foster innovation and creativity of employees for the comfort of members, loyal friends, discipline and family. The current development of BKM is driven by the culture of work but on its way, the stability of employees has a turning impact on the work culture that can affect the performance of its employees. The purpose of research to test the influence of occupational characteristics on employee performance and employee satisfaction work with a variable of working culture moderator at BKM in Probolinggo. This research is with causal associative approach, the sample used as many as 120 employees from 29 BKM in the city of Probolinggo. Data analysis with moderated regression analysis. The results showed that the characteristics of the work have a significant effect on employee performance and job satisfaction with the moderator variables of working culture at the Badan Keswadayaan Masyarakat (BKM) in the city of Probolinggo.

PENGARUH SISTEM REKRUTMEN DAN PENEMPATAN POSISI KARYAWAN TERHADAP MOTIVASI KERJA KARYAWAN PADA HOTEL TAMPIARTO PROBOLINGGO Mohammad Iskak Elly; Seger Priantono; Reny Augustina
UNEJ e-Proceeding Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study to determine the effect partially, simultaneously or dominant between the system of recruitment and placement of employees on employee motivation in Tampiarto Probolinggo. Sampling was total sampling method. The analytical method used is multiple linear regression analysis. variable recruitment system and variable placement of employees influence partially and simultenously on employee motivation. Variable placement of employees dominantly influence on employee motivation.

Pengaruh Karakteristik Pekerjaan Terhadap Kinerja Karyawan dan Kepuasan Kerja Dengan Variabel Moderator Budaya Kerja Pada Badan Keswadayaan Masyarakat (BKM) di Kota Probolinggo Mardi Astutik; Seger Priantono
Jurnal Manajemen Vol 17 No 1 (2020): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

In addition to the characteristics of the work, employee satisfaction is also determined the work culture that occurs in the internal BKM. The work culture at BKM is aimed at creating honest values, mutual respect, responsibility, mutual trust, foster innovation and creativity of employees for the comfort of members, loyal friends, discipline and family. The current development of BKM is driven by the culture of work but on its way, the stability of employees has a turning impact on the work culture that can affect the performance of its employees. The purpose of research to test the influence of occupational characteristics on employee performance and employee satisfaction work with a variable of working culture moderator at BKM in Probolinggo. This research is with causal associative approach, the sample used as many as 120 employees from 29 BKM in the city of Probolinggo. Data analysis with moderated regression analysis. The results showed that the characteristics of the work have a significant effect on employee performance and job satisfaction with the moderator variables of working culture at the Badan Keswadayaan Masyarakat (BKM) in the city of Probolinggo.

Penerapan Audit Kepatuhan Atas Prosedur Penjualan Kredit Guna Meningkatan Pengendalian Intern Pada PT Pamolite Adhesive Industry (PAI) Probolinggo Seger Priantono
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1197.174 KB)

The aim of this research is to determine the result and applied of complaint audit on the selling procedure of PT Pamolite Adhesive Industry(PAI) in Probolinggo. The method used in this research is action research which to know the improvement of the intern pressured. The process of compalint audit is done for the unsures of the intern pressured in audit selling procedure which consist of separeted of the functions and the divided the responsibilities, the system of job utilities and the authority of doing practice well in every organizations. The aim of compalint audit is to convince the audit selling procedure is fulled the unsures of intern pressured. The finding of this research is expected that the audit selling procedure is fulled in the intern pressured. For the further researches, the researcher suggests for doing the selling transaction and job divisions of responsibilities well in every parts of selling system. Keywords:complaint audit, selling procedure, intern pressured.

Analisis Pengukuran Kinerja Perusahaan Dengan Menggunakan Pendekatan Balanced Scorecard Pada Famous Bridal Art Collection Kota Probolinggo Seger Priantono
Ecobuss Vol 4 No 1 (2016): Ecobuss Maret 2016
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.52 KB)

This research was conducted at the Famous Bridal Art collcetion in Kota Probolinggo with research objects such as Corporate Performance Measurement Analysis Using Balanced Scorecard Approach. This is done with the aim of analyzing the measurement of company performance with the balanced scorecard pendeketan Bridal Famous Art Collection in Kota Probolinggo, for the researchers to formulate the problem "How is the analysis of corporate performance measurement balanced scorecard approach at Bridal Famous Art Collection in Kota Probolinggo?" This type of research is descriptive quantitative research. Variables used in this research is a financial perspective, customer perspective, internal business processes, learning and growth perspective. The population used the financial statements of the sampled financial statements Year 2012-2014. Data analysis method used method of financial perspective, customer perspective, internal business processes, learning and growth perspective as well as the validity of the test. Results of the study financial perspective there are weaknesses due to the improvement and deterioration every year. Customer perspective has been as expected, it can be seen from the increasing number of customers each year. Perpsektif internal business processes demonstrate a good thing for the process of innovation and operations. Perpspektif learning and growth obtained from questionnaires so that employees can be considered satisfied. From four perspectives can be judged that the performance measures Famous Art Collection Bridal good enough. Keywords : Corporate perfomance, Balanced Scorecard

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