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PROFESIONALISME, INDEPENDENSI DAN ETIKA PROFESI TERHADAP KINERJA AUDITORWILAYAH KOTA MALANG Hernanik, Nova Dwi; Putri, Ayu Kemala
Conference on Innovation and Application of Science and Technology (CIASTECH) CIASTECH 2018 "Inovasi IPTEKS untuk mendukung Pembangunan Berkelanjutan"
Publisher : Universitas Widyagama Malang

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh profesionalisme, independensi dan Etika profesi terhadap Kinerja Auditor pada Kantor Akuntan Publik di Wilayah Malang. Jenis penelitian ini adalah kuantitatif. Populasi yang digunakan adalah seluruh auditor kantor akuntan publik di Wilayah Malang yang tergabung dalam Institut Akuntan Publik Indonesia yang berjumlah 8 Kantor Akuntan Publik. Pengambilan sampel dalam penelitian ini menggunakan metode sampling jenuh.Sumber data yang digunakan adalah data primer dan sekunder. Data diperoleh dari penyebaran kuesioner secara langsung kepada responden. Target responden penelitian ini adalah 44 responden namun data responden yang dapat diolah adalah 37 jawaban responden. Analisis tersebut dapat dihitung dengan menggunakan alat bantu komputer yaitu program Statistical Package for the Social Sciences (SPSS). Hasil penelitian ini menunjukkan profesionalisme berpengaruh positif terhadap kinerja auditor, independensi berpengaruh positif terhadap kinerja auditor, etika profesi tidak berpengaruh terhadap kinerja auditor, sehingga profesionalisme, independensi, dan etika profesi berpengaruh secara signifikanterhadap kinerja auditor di wilayah kota Malang.
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP RETURN SAHAM (Studi Pada Perusahaan Food and Beverages yang Terdaftar di BEI) Putri, Ayu Kemala
Arthavidya Jurnal Ilmiah Ekonomi Vol 18, No 2 (2016)
Publisher : Arthavidya Jurnal Ilmiah Ekonomi

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Abstract

Abstrack, The existence of capital markets can provide benefits to allparties involved in capital market activities. The existence of capitalmarket specifically benefit the two parties who have excess funds(investors) and those who need the funds (issuer) The aim of thisstudy to determine the effect Earning Per Share (EPS), Price EarningRatio (PER), Debt to Equity Ratio (DER) , return on Equity (ROE)and Economic Value Added (EVA) to return stock at the company’sFood and Beverages. Result, that of simultaneous these variablesdid not have a significant influence. Partially, only variable Debt toEquity Ratio (DER) has significant influence on stock returns.Keywords: Earning Per Share (EPS), Price Earning Ratio (PER),Debt to Equity Ratio (DER), Return on Equity (ROE),Economic Value Added (EVA)
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP RETURN SAHAM (Studi Pada Perusahaan Food and Beverages yang Terdaftar di BEI) Putri, Ayu Kemala
Arthavidya Jurnal Ilmiah Ekonomi Vol 18 No 2 (2016)
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.02 KB) | DOI: 10.37303/a.v18i2.1

Abstract

Abstrack, The existence of capital markets can provide benefits to allparties involved in capital market activities. The existence of capitalmarket specifically benefit the two parties who have excess funds(investors) and those who need the funds (issuer) The aim of thisstudy to determine the effect Earning Per Share (EPS), Price EarningRatio (PER), Debt to Equity Ratio (DER) , return on Equity (ROE)and Economic Value Added (EVA) to return stock at the company’sFood and Beverages. Result, that of simultaneous these variablesdid not have a significant influence. Partially, only variable Debt toEquity Ratio (DER) has significant influence on stock returns.Keywords: Earning Per Share (EPS), Price Earning Ratio (PER),Debt to Equity Ratio (DER), Return on Equity (ROE),Economic Value Added (EVA)
SISTEM PENGGAJIAN TERHADAP PENGENDALIAN INTERN DI RUMAH SAKIT PANTI NIRMALA MALANG Putri, Ayu Kemala; Hendrawaty, Rina
Manajemen & Bisnis Jurnal Vol 5 No 1 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.158 KB) | DOI: 10.37303/embeji.v5i1.84

Abstract

Accurate information is a major requirement for management in carrying out all activities related to achieving the stated goals. This information has an important role in the process of controlling and making decisions on the company's operations that have been and will be carried out, so that it can be said that the success of management depends on the information and whether information is owned accurately. Internal payroll system for good payroll is expected later ease the burden of payroll, so that it can be used as a monitoring tool for the company. Therefore, in a company there needs to be an adequate payroll system and procedure which includes recording time attendance, recording working time, making payroll, making procedures for proof of cash out, salary distribution procedures and procedures for payment of wages in which the implementation is an internal control. The results of the study explained that payroll accounting systems, payroll systems, payroll procedures and organizational structure simultaneously affect internal control of the Pirm Nirmala Hospital and partially each payroll accounting system, payroll system, payroll procedure, and organizational structure also very influential for control intern of Panti Nirmala Hospital Malang. Keywords: Payroll accounting system, Payroll system, Payroll procedure Organizational structure and Internal control
Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Ukuran Perusahaan dan Jumlah Dewan Komisaris sebagai Variabel Pemoderasi (Studi pada Perusahaan Manufaktur yang terdaftar Bursa Efek Indonesia) Ayu Kemala Putri; Made Sudarma; Bambang Purnomosidhi
Jurnal Aplikasi Manajemen Vol 14, No 2 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.893 KB) | DOI: 10.18202/jam23026332.14.2.16

Abstract

Abstract: This study aims toanalyze the effect of CSR on firm value by examining the size of the company and the number of commissioners as a moderating variable. The population in this study is a manufacturing company that go public in the Indonesia Stock Exchange for the year 2012 which amounts to 131 companies. The samples used purposive sampling method with the approach of Judgment Sampling by the number of observed sample as many as 79 companies.Analysis of the data in this study using MRA (moderated regression analysis).The results showed that the value of the company is not affected by the Corporate Social Responsibility. the value of the companywill be affectedby corporate social responsibilityto be moderated by the size of the company and the number of commissioners. In the practice of Corporate Social Responsibility, is necessary alignment of the implementation of the substance of social welfare and environmental protect on so that in the long term will give a value for the company. In addition, have to balance between the number of commissioners and management, this is done to effectively perform its functions in terms of communicationcoordination and decision-making related to corporate social responsibility 
The Role of Government, Financial Literacy and Inclusion on the Financial Peformance of MSMEs in Malang City Dwi Ekasari Harmadji; Rachma Yuliana; Rosyid Arifin; Ayu Kemala Putri
Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i3.8115

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Malang City, East Java Province, are important economic assets because they reduce unemployment and poverty. The number of MSMEs units in Malang City has increased, but their performance has decreased during the Covid-19 pandemic. This situation correlates with financial literacy, the role of Government, and financial inclusion. This study aims to determine the factors that influence the financial performance of MSMEs in Malang City during the COVID-19 pandemic, which includes financial inclusion as a moderating variable for the influence of financial literacy and the role of the Government. This research is quantitative, and data is obtained through questionnaires. Respondents to this research questionnaire were 129 MSMEs in Malang City. The results of the analysis are: first, the role of the Government has a positive effect on the financial performance of MSMEs; second, financial literacy has a positive impact on the financial performance of MSMEs; third, financial inclusion moderates the role of the Government and financial literacy on the financial performance of MSMEs in Malang City. This research contributes to collaboration on the part of Government, financial literacy, and financial inclusion to improve the financial performance of MSMEs.