18 research outputs found

    THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL DISTRESS

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    This research aims at examining the effect of the board of directors, audit committee, managerial ownership, and institutional ownership on financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The population in this research are manufacturing companies listed on the Indonesia iStock iExchange for the i2015-2020 period. The sampling technique in this research used a purposive sampling technique and obtained a sample of i13 companies with a total of 78 data observations. The data analysis method used is multiple regression analysis. The results of this research indicated that institutional ownership affected financial distress, while the board of directors, audit committee, managerial ownership, and independent commissioner did not affect financial distress

    THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL DISTRESS

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    This research aims at examining the effect of the board of directors, audit committee, managerial ownership, and institutional ownership on financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The population in this research are manufacturing companies listed on the Indonesia iStock iExchange for the i2015-2020 period. The sampling technique in this research used a purposive sampling technique and obtained a sample of i13 companies with a total of 78 data observations. The data analysis method used is multiple regression analysis. The results of this research indicated that institutional ownership affected financial distress, while the board of directors, audit committee, managerial ownership, and independent commissioner did not affect financial distress

    Sensasi Termal Pelajar di Dalam Ruang Kelas

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    ABSTRAK. Kota Banjarmasin memiliki iklim tropis lembab, kenyamanan termal menjadi unsur kenyamanan yang vital untuk dicapai khususnya untuk efektifitas kegiatan belajar bagi pelajar. Terutama dengan terjadinya pemanasan global, penggunaan penghawaan buatan seperti Air Conditioning (AC) justru akan memperparah terjadinya climate change karena AC merupakan salah satu sumber utama penghasil emisi. Metode pelaksaan penelitian ini dengan menggabungkan metode kuantitatif dan kualitatif. Metode kuantitatif digunakan untuk mengetahui kondisi termal di dalam dan di luar ruang kelas dengan mencari temperatur efektif kondisi termal di dalam ruang kelas dan kondisi iklim lingkungan sekolah dengan menggunakan alat environmental meter. Sedangkan metode kualitatif untuk mengetahui sensasi termal yang dirasakan pelajar saat berada di dalam ruang kelas, pengambilan data dilakukan 3 kali dengan interval 2 jam dimulai pukul 08.00 WITA. Hasil penelitian menunjukan bahwa sensasi termal yang dirasakan oleh pelajar pada pukul 08.00 dan pukul 10.00 WITA kurang dari 30% yang merasa nyaman saat berada di dalam ruang kelas dan tersisa hanya 5.14% pelajar yang merasa nyaman pada pukul 12.00 WITA. Puncaknya pada pukul 12.00 WITA saat matahari berada persis di puncak tertinggi 93.15% pelajar merasakan kepanasan, yaitu terasa agak panas, panas dan panas sekali. Hal ini didukung dengan data kuantitatif yang temperatur efektif di dalam ruang kelas berada di atas batas kenyamanan Webb, yaitu 30.58°C TE pada pukul 08.00 WITA, meningkat menjadi 31.38°C TE pada pukul 10.00 WITA dan puncak tertinggi pada pukul 12.00 WITA mencapai 31.57°C TE. Kata kunci: Kenyamanan Termal, Temperatur Efektif, Lubang Udara, Ruang Kelas, Ventilasi Silang ABSTRACT. Banjarmasin city has a humid tropical climate, which makes thermal comfort one of the vital comfort elements to be achieved. Especially for the effectiveness of the students' learning activities. Global warming is a hot topic today; the use of artificial ventilation such as air conditioning (AC) will aggravate climate change. AC is one of the primary sources of global emission. This research used both quantitative and qualitative methods. The quantitative approach is used to determine thermal conditions inside and outside the classroom by finding the classroom's effective temperature and school environment using environmental meter tools. On the other hand, the qualitative method is used to determine student's thermal sensations inside the classroom. Data collection was carried out three times in 2-hour intervals starting at 08.00 WITA. The results showed that the students' thermal feeling inside the classroom at 8:00, and 10:00 WITA was less than 30% who felt comfortable while only 5.14% felt comfortable at 12.00 WITA. The peak is at 12.00 WITA when the sun is precisely at the highest peak, 93.15 % of students feel discomfort, which is feeling rather hot, hot, and very hot. This is supported by quantitative data where the effective temperature in the classroom is over Webb's comfort limit, which is 30.58 ° C ET at 08.00 WITA, increasing to 31.38 ° C at 10:00 WITA and the highest peak at 12.00 WITA reaching 31.57 ° C ET. Keywords: Thermal Comfort, Effective Temperature, Air Opening, Classroom, Cross Ventilatio

    The Impacts of Company Financial Performance and Auditor Switching on Going Concern Audit Opinion

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    A going concern audit opinion is an additional opinion issued by an independent auditor regarding doubts about the viability of a company that takes place in less than one year of audited financial reporting. In giving this opinion there are many problems, one of them is the survival of the company which is difficult to predict so that the auditor is not easy to give this opinion even though there are clear guidelines that regulate it. The purpose of this study is to analyze the factors that influence going concern audit opinion in the form of auditor switching and the company's financial performance which consists of company growth, liquidity and solvency. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period make up the population and this research. Based on the results of selecting samples using purposive sampling method, it was found that 33 companies were selected in this study. The findings in this study are based on the results of logistic regression analysis testing showing that the company's financial performance in the form of company growth, liquidity and solvency have an influence on giving a going concern audit opinion but not on Auditor Switching

    PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013--2015

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    The purpose of this study was to examine the influence of Corporate Social Responsibility and Managerial Ownership on Firm’s Value, analysis profitability as moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm's Value. And also to examine Firm Size as a moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm’s Value. Data for this research were obtained from the firm's annual report and financial statement on the Indonesia Stock Exchange (IDX) site. A sample used in this research are 120 manufacturing companies that listed on the Indonesia Stock Exchange from 2013-2015. The sampling technique used is purposive sampling method. This research uses a regression analysis. Based on the analysis it can be concluded that the significant positive effect of Corporate Social Responsibility on firm’s value. Managerial Ownership has no effect on a firm's value. Profitability can be a moderating variable between Corporate Social Responsibilities with Firm's Value, but cannot be a moderate variable between Managerial Ownership with Firm’s Value. Firm Size cannot be a moderating variable between Corporate Social Responsibilities with Firm's Value and cannot be a moderating variable between Managerial Ownership with Firm's Value

    ANALISIS PENERAPAN AKUNTANSI PADA TOKO PAKAIAN DI PLAZA SUKARAMAI PEKANBARU

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    Penelitian ini bertujuan untuk mengetahui penerapan akuntansi yang dilakukan oleh pengusaha toko pakaian di Plaza Sukaramai Pekanbaru apakah sudah sesuai dengan Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntan Publik ( Adapun yang menjadi populasi dari penelitian ini adalah seluruh usaha toko pakaian yang melakukan pencatatan di Plaza Sukaramai Pekanbaru dengan modal usaha yang ditetapkan oleh Menteri Perindustrian dan Perdagangan Republik Indonesia No. 590/MPP/Kep/10/1999. Dalam penelitian ini usaha toko pakaian yang berada di Plaza Sukaramai Pekanbaru berjumlah 266 usaha toko pakaian. Penelitian ini dilakukan dengan menggunakan teknik purposive sampling yaitu dengan menggunakan kriteria tertentu. Dengan menggunakan analisis statistik deskriptif maka dapat disimpulkan bahwa pencatatan yang dilakukan oleh pengusaha toko pakaian di Plaza Sukaramai Pekanbaru belum sesuai dengan Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntan Publik ( Kata kunci : Penerapan Akuntansi, SAK ETAP, UK

    DETERMINASI KINERJA KEUANGAN UMKM DI KABUPATEN BENGKALIS PADA MASA PANDEMI COVID 19: DETERMINATION OF THE FINANCIAL PERFORMANCE OF MSMEs IN BENGKALIS DISTRICT DURING THE COVID-19 PANDEMIC

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    The Covid 19 pandemic has had an impact on MSMEs. This study aims to determine and examine the effect of Equity Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit on MSME financial performance. This research was conducted in Bengkalis Regency. The sample used in this study were 100 respondents of MSMEs registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Bengkalis Regency with a random sampling technique. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26The results of this study indicate that Own Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit have a significant influence on MSME financial performance in Bengkalis Regenc

    Effect Of Family Ownership In The Relationship Between Corporate Governance Mechanism And Earning Management

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    Financial statements are the basis for many parties' decision-making in describing the condition of a company, so companies must present the quality of the information therein. This study examines the relationship between corporate governance mechanisms and earning management and how family ownership influences this relationship. This empirical study uses companies on the Kompas 100 index from 2015 to 2019 to be tested using Generalized Least Squares(GLS). This study finds that the board of commissioners affects earnings management, and family ownership strengthens the role of the board of commissioners in suppressing earnings management. This study strengthens the literature on family ownership in companies. Internal auditors can consider the implication of increasing the effectiveness of internal audits to produce more accurate quality financial reports. In addition, the implications of this study also recommend restructuring the internal audit function, especially its role in management and governance, to be more objective and also impartial

    PENGARUH KEUNGGULAN BERSAING, TEKNOLOGI DIGITAL DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM: THE EFFECT OF COMPETITIVE ADVANTAGE, DIGITAL TECHNOLOGY AND FINANCIAL LITERACY ON MSMEsPERFORMANCE

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    This study aims to analyze the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The analysis technique used is the mix method, with the aim of confirming the results of quantitative research. The method used is. The population in this study was 498 MSME actors registered with the Cooperatives and MSMEs Service of Bengkalis Regency. While the sample in this study amounted to 222 MSME actors determined using the Slovin formula. The data used is primary data, where respondents were given written questionnaires/questions and interviews with several MSME actors. The data was tested using multiple linear regression to determine the accuracy of the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The test results show that competitive advantage and digital technology have an effect on the performance of MSMEs. Meanwhile, financial literacy has no effect on the performance of MSMEs in Bengkalis Regency. The interview results also show the importance of competitive advantage and technology utilization in MSMEs
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