Analisis Pengaruh Motivasi Kerja, Pengendalian Internal, Dan Komitmen Organisasi Terhadap Kinerja Karyawan (Studi Empiris Pada AJB Bumi Putera 1912 Kantor Cabang Solo Gladag)

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh motivasi kerja, pengendalian internal, dan komitmen organisasi terhadap kinerja karyawan. Penelitian ini merupakan penelitian dengan data primer dengan metode survey kuisioner pada AJB Bumi Putera 1912 Kantor Cabang Solo Gladag. Teknik pengambilan sampel pada penelitian ini menggunakan metode covinience sampling berdasarkan kemudahan. Jumlah kuisioner yang terkumpul sebanyak 52. Alat analisis yang digunakan adalah regresi linier berganda, Uji F, Uji t (ttest), dan Uji Koefisien determinasi (R2), Uji asumsi klasik juga digunakan dalam penelitian ini, antara lain: uji normalitas, uji multikolinearitas, uji heteroskedastisitas. Data diolah dengan bantuan software SPSS 16.0 Hasil penelitian menunjukkan bahwa pertama, motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, dengan nilai signifikansi 0,002 < 0,05. Kedua pengendalian internal berpengaruh positif dan signifikan terhadap kinerja karyawan, dengan nilai signifikansi 0,009 < 0,05. Ketiga komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan, dengan nilai signifikansi 0,000 < 0,05

ELICITATION OF TRIGONELLINE, A HYPOGLYCEMIC AGENT IN FENUGREEK SPROUTS BY CALCIUM AND NITRIC OXIDE PRIMING

Objective: This work was performed to evaluate the effect of priming with exogenous sources of calcium ion and nitric oxide on the antidiabeticactivity and the alkaloid contents of fenugreek sprouts along with isolation and identification of trigonelline, a bioactive alkaloid responsible for hypoglycemic property of fenugreek.Methods: The fenugreek seeds were pre-treated with calcium chloride (CC), lanthanum chloride (LC) a calcium channel blocker; ethylene glycol-bis (2-aminoethylether) -N, N, N´, N tetra acetic acid (EG) a calcium chelator; sodium nitroprusside (SNP) and 2-(4-carboxyphenyl) -4,4,5,5-tetramethylimidazoline-1-oxyl-3-oxide (CP) a nitric oxide scavenger and germinated for 72 hrs. The sprout extracts were evaluated for their in vitro antidiabetic potential by α-amylase and α-glucosidase inhibition along with their trigonelline content. Trigonelline was isolated from fenugreek sprouts and identified by Infrared analysis and nuclear magnetic resonance (NMR) spectroscopy.Results: The results revealed that sprouts pre-treated with CC and SNP exhibited enhanced antidiabetic potential as well as alkaloid content overcontrol; on the other hand, their action was reversed by their antagonists, EG, LC, and CP. The sprouts pre-treated with 2mM CC showed the best elicitation of alkaloid content and antidiabetic activity followed by SNP-20 mM.Conclusions: The study suggests probable involvement of the signaling molecules, calcium ion, and nitric oxide in pathways associated withbiosynthesis of bioactive compounds responsible for hypoglycemic activity of fenugreek sprouts one of which being trigonelline. Â

Pengaruh Growth Opportunity, Net Working Capital, Cash Conversion Cycle dan Dividend Payout Terhadap Cash Holding (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)

This study aims to determine the effect growth opportunity, net working capital, cash conversion cycle, and dividend payout to cash holding consumer goods industry sector companies listed on the Indonesia Stock Exchange. This research design is a causal associative research. The population of this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange. The research period used is the 2015-2018 period. The sample in this study was obtained by the method purposive sampling. Based on the existing criteria, 19 companies were selected as the research samples. The data used are secondary data. The data analysis technique used multiple linear regression analysis using SPSS version 21. The results showed that net working capital and cash conversion cycle effect on cash holding, while growth opportunity and dividend payout has no effect on cash holding

Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesisa Periode 2017-2019)

This study aims to determine the effect profitability, firm size, institutional ownership and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. Sampling method used in this research is purposive sampling, so that obtained 84 manufacturing companies for period 3 years. Data used in the study is a secondary data. Analysis data technique used is logistic regression method. The result shows that profitability, firm size, institutional ownership and audit committee not significant to the timeliness of financial reporting

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, dan Sisa Lebih Pembiayaan Anggaran Terhadap Alokasi Belanja Modal (Studi Empiris pada Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2017-2018)

Capital expenditure is a regional government expenditure whose benefits exceed one fiscal year and will increase regional assets or wealth. In Indonesia, capital expenditure is regulated in PP Number 71 of 2010 concerning Government Accounting Standards. The purpose of this study was to analyze the influence of PAD, DAU, DAK, DBH, and SILPA on the allocation of capital expenditure in districts and cities in Central Java Province. The type of research is quantitative descriptive. Population used in this study is all districts and cities in Central Java Province. The sampling method is saturated sampling. The number of samples collected was 70. The data used are secondary data in the form of 2016-2018 APBD Realization Report. The sample data that can be processed as many as 70. The data that has been collected is analyzed using data analysis which first tests the classical assumptions before testing the hypothesis. Testing the hypothesis in this study using multiple linear regression analysis with t test, F test, and the coefficient of determination. The results showed that the PAD and DBH variables affect the Capital Expenditure Allocation. While the DAU, DAK, and SILPA variables do not affect the Capital Expenditure Allocation

Pengaruh Struktur dan Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI yang Tergabung pada LQ45 Periode 2011-2015)

The purpose of this study was to determine the level of mandatory disclosure to determine the effect of structure and mechanism corporate governance that identified as managerial ownership, institusional ownership, the number of audit committee, the number of audit committee meetings, the proportion of independent commissioner and the number of meeting of the board of commissioner. This research uses a sample of manufacturing companies that are listed in the Indonesia Stock Exchange registered of Indeks LQ45 from the 2011-2015 research period. The sample is chosen using a purposive sampling method, and 141 companies are used for the sample. Data analysis with classic assumption and hypothesis test is used multiple regression method in SPSS 21.0 software. The result of multiple regression showed that corporate governance structure and mechanism affects the level of mandatory disclosure. Independent variables that affect the level of mandatory disclosure are managerial ownership, number of audit committee meetings and number of meeting of the board of commissioner. Other variable namely are institusional ownership, the number of audit committee and the proportion of independent commissioner do not affect the level of mandatory disclosure. Keywords: managerial ownership, institutional ownership, audit committee number, audit committee meeting number, independent commissioner proportion, and commissioner board meeting number, mandatory disclosure compliance level

Analisis Keuangan Untuk Mengukur Kinerja Keuangan Pada Perusahaan Semen Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015

This research was aimed to find out financial performance of cement companies listed at Indonesia stock exchange in period 2010-2015 if seen from financial ratio analysis, to find out financial performance progress of cement companies listed at Indonesia stock Exchange in period 2010-2015 if seen cross-section and time-series technique, and to find out financial performance progress of PT Semen Indonesia (Persero)Tbk in period 2010-2015 if seen from commonsize analysis and indeks/trend analysis. This research used a sample cement companies listed at Indonesia stock exchange in period 2010-2015. Sample selection using purposive sampling technique and the criteria (1) cement companies listed atIndonesia stock exchange in period 2010-2015 (2) release an annual report for research period by cement companies. From a sample selection, obtainable three cement companies as a sample. This research use secondary data, an annual report from www.idx.co.id and download from each cement companies profile. Result of this research indicate the best financial performance than other cement companies is PT Indocement Tunggal Prakarsa Tbk if seen from financial ratio analysis and cross-section technique. Based from time-series technique, the best financial performance PT Semen Indonesia (Persero) Tbk in 2010, the best financial performance PT Holcim Indonesia Tbk in 2012, and the best financial performance PT Indocement Tunggal Prakarsa Tbk in 2011. Based from commonsize analysis PT Semen Indonesia (Persero) Tbk can push a cost, manage an asset and add a weath, and have a good financial performance. Last, based from indeks/trend analysis PT Semen Indonesia (Persero) Tbk can push a cost, manage a credit and stock, and have a good financial performance. Keyword: Financial performance, Financial ratio analysis, Cross-section technique, Time-series technique, Commonsize analysis, Indeks/trend analysi

PENGARUH TUNNELING INCENTIVE DAN PROFITABILITAS TERHADAP TRANSFER PRICING ( Studi Pada Perusahaan Pertambangan Subsektor Batu bara yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021 )

ABSTRAK Penelitian ini bertujuan untuk memberikan gambaran Tunneling Incentive dan profitabilitas terhadap transfer pricing pada perusahaan pertambangan subsektor batu bara periode 2017-2021. Serta mengetahui pengaruh tunneling incentive dan profitabilitas terhadap transfer pricing. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan analisis deksriptif dan analisis verifikatif. Populasi dari penelitian ini berjumlah 21 perusahaan menggunakan non probability sampling dengan terknik purposive sampling dengan jumlah sampel 9 perusahaan yang memenuhi kriteria. Penelitian dilakukan dengan metode studi kepustakaan (library research). Teknik analisis yang dipakai dalam penelitian ini adalah uji asumsi klasik, uji parsial t, analisis regresi sederhana, analisis korelasi, dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa tunneling incentive berpengaruh posisitf signifikan terhadap transfer pricing. Profitabilitas terhadap transfer pricing menunjukkan bahwa tidak berpengaruh positif signifikan terhadap transfer pricing. Dengan kontribusi pengaruh tunneling incentive 18% dan profitabilitas 16%. Kata kunci: Tunneling incentive, profitabilitas, transfer pricin

PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP BELANJA MODAL (Studi pada Pemerintah Daerah Provinsi Jawa Barat)

ABSTRAK Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Penerimaan Pajak Daerah dan Penerimaan Retribusi Daerah terhadap Belanja Modal pada Kabupaten/Kota Provinsi Jawa Barat. Sampel penelitian ini adalah Laporan Realisasi Anggaran Pemerintah Daerah di Provinsi Jawa Barat. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Teknik pengumpulan data yang dilakukan melalui data sekunder, data tersebut diperoleh dari kantor Badan Pemeriksa Keuangan (BPK). Analisis statistic yang digunakan dalam penelitian ini adalah uji normalitas, uji heteroskedastisitas, uji multikolinearitas, analisis korelasi, uji t, analisis regresi linier berganda, pengujian uji F, dan analisis koefisien determinasi, dan pengelolaan data dibantu dengan menggunakan program SPSS 23.0 for Window. Berdasarkan hasil penelitian yang telah dilakukan Pajak Daerah dan Retribusi Daerah berpengaruh positif terhadap belanja modal. Selanjutnya, besarnya pengaruh Penerimaan Pajak Daerah dan Penerimaan Retribusi Daerah terhadap Belanja Modal sebesar 52.1% dan 62.2 %. Kata Kunci : Pajak Daerah , Retribusi Daerah dan Belanja Modal

PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2017)

ABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji seberapa besar Pengaruh Profitabilitas dan Financial Leverage dengan Pengungkapan Corporate Social Responsibility pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Metode penelitian yang digunakan adalah analisis deskriptif dan analisis verifikatif. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode purposive sampling. Data diperoleh dari Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini berjumlah 24 dan sampel 20 perusahaan. Analisis statistik yang digunakan adalah uji asumsi klasik, pengujian hipotesis menggunakan uji t, analisis korelasi, analisis regresi linier berganda, dan koefisien determinasi. Hasil uji statistik secara parsial menunjukkan bahwa profitabilitas berpengaruh terhadap pengungkapan corporate social responsibility dan financial leverage memiliki pengaruh terhadap pengungkapan corporate social responsibility. Kata Kunci: Profitabilitas, Financial Leverage, Pengungkapan Corporate Socia