10 research outputs found

    Analisis Pengaruh Struktur Corporate Governance Terhadap Penerimaan Opini Audit Non-unqualified

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    This study examines the influence of corporate governance structure on audit qualification in Indonesian listed firms. Blockholder ownership, managerial ownership, board independency, audit commitee and board size are estimated to have relationship on probability of non-unqualified opinion issued by public accountant. This research also considers sales, profitability, leverage and liquidity as control variables.This study used data from financial reports of manufacturer companies listed in BEI during 2001-2010. Samples are obtained by purposive sampling judgement. Logistic regression analysis with matched pair design is purposed to test the research problems on 92 non-unqualified opinion companies and their 92 paired samples.The result of this study indicates that blockholder ownership, managerial ownership, board independency, audit commitee and board size do not have a significant impact on probability of given non-unqualified audit opinion. While sales, profitability and leverage have a significant impact on probability of given non-unqualified audit opinion

    Pengaruh Tekanan Stakeholder terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan di Indonesia

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    This study aims to empirically examine the effect of stakeholder pressure on transparency of Indonesian companies's sustainability report. As a part of CSR communication strategy, each company determines the required level of transparency, which depends on the pressure of specific stakeholders in the industry.The population of this study are firms in Indonesia which published sustainability report within the evaluation period of 2012-2015. Based on purposive sampling method, this study use 91 companies as the samples. The independent variable in this study are environmentally sensitive industry, consumer proximity industry, investor-oriented industry and employee-oriented industry which measured using dummy variables. The dependent variable "transparency" is obtained using Principal Component Analysis based on the four factors namely the frequency of reporting, the application level, the declaration level, and assurance. Test analysis using simple linear regression analysis model.The results indicate that the environmentally sensitive industry and consumers proximity industry do not have a significant effect on the transparency of sustainability reporting. Meanwhile, investor-oriented industry and employee-oriented industry have a significant impact on the transparency of sustainability reporting

    Analisis Pengaruh Reputasi Organisasi dan Kinerja Keuangan terhadap Kontribusi Organisasi Nirlaba

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    This study aims to examine the effect of reputation and financial performance to nonprofit contributions. Reputation as an independent variable measured by the age and the size of the non-profit organization, while financial performance is proxy through fiscal performance, public support, and program efficiency. For the independent variables, this study used total contributions acquired by non-profit organizations.This study tested using OLS regression with balanced panel data. The population of this study is all nonprofit organization in Indonesia in 2010-2014, with a sample of 15 non-profit organizations selected by using purposive random sampling. The criteria used in selecting the sample are a nonprofit organization that has a complete financial statement of 2010-2014 and presenting in Rupiah currency.The empirical results of this study indicate that the size of the organization and program efficiency have a positive influence to nonprofit contributions. By contrast, public support has a negative influence to the nonprofit contributions. While the age of the organization and fiscal performance did not influence the nonprofit contributions

    PENGARUH VOLUME PERDAGANGAN, SUKU BUNGA, DAN KURS TERHADAP INDEKS LQ45 BESERTA PREDIKSI INDEKS LQ45 (MODEL ARIMA)

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    This study aims to analyze the influence of trading volume, interest rate, and exchange rate towards LQ45 Index with period 2006 until 2010 and estimate the shares’ price of LQ45 Index by using ARIMA model, in which the data was taken from January 2010 to December 2010. It was obtained from JSX Monthly Statistic, Bank Of Indonesia by using monthly and daily data period, from January 04 2010 to December 30, 2010. Population in this study was LQ45 Index. Sampling technique was used Purposive sampling by using data from year 2006 until 2010 and January 04, 2010 to December 30, 2010. Analytical technique used was multiple regression analysis purposing to obtain the overall description about the influence between once variable to another variable. After tehe regression technique, the prediction using ARIMA models will be analyzed also. The findings of this study showed that trading volume did not influence significantly towards LQ45 Index, while interest rate and exchange rate influenced significantly negative towards LQ45 Index. In estimating LQ45 Index, it could be concluded that estimating shares’ price by using ARIMA and testing by using t differential-test had the finding that no differences significantly

    Analisis Pengaruh Bauran Pemasaran 7p terhadap Kepuasan Pelanggan Pengguna Gojek Online

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    The purpose of this study is to examine the impact of seven elements of marketing mix (product, price, place, promotion, people, process and physical evidence) on customer satisfaction of GOJEK users. Data were collected from 90 customers residing in South Jakarta using self-reporting questionnaires. Factor analysis is used to validate the instrument and regression analysis was used to test the hypotheses. The results showed that although the elements of the marketing mix simultaneously significant effect on customer satisfaction, however partially, only the product have a significant effect on customer satisfaction (p-value 0.045). Based on these findings, the future research needs to re-examine the influence of marketing mix elements on customer satisfaction, in particular, transport mode users GOJEK by increasing the sample size and expanding the area of research so that research results can be generalized. Keywords: Product, Price, Promotion, Place, Process, People, Physical Evidence, Satisfactio

    Pengaruh Stress dan Tingkat Kepuasan Kerja terhadap Komitmen Karyawan Studi Kasus PT. Fei

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    The purpose of this study to determine the effect of stress and job satisfaction on employees commitment of PT. FEI. The method used in this study is quantitative, by distributing questionnaires to 100 randomly selected employees. Analytical techniques use path analysis with the help of LISREL program. The result of this study found that job stress had a positive effect on job satisfaction (p-valu

    Perancangan Sistem Informasi Pengolahan Data Laporan Hasil Produksi Pada Pt.central Sarana Pancing

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    Central Sarana Pancing seringkali menghadapi permasalahan pada pengolahan data laporan hasil produksi. Dalam pengolahan data laporan hasil produksi yang dilakukan,masih ada beberapa kekurangan yaitu proses pencatatan laporan hasil produksi yang dilakukan masih menggunakan kertas dan tidak bisa melakukan penginputan laporan hasil produksi di hari yang sama karena laporan hasil produksi dicatat di form hasil produksi menggunakan kertas sehingga membutuhkan waktu yang sangat lama dalam mengolah data dan penyimpanan data-datanya masih kurang aman dan kurang tertata dengan baik karena tidak adanya tempat penyimpanan data yang baik seperti kertas laporan hasil produksi bertumpuk diatas meja sehingga laporan hasil produksi bisa hilang ataupun bisa tercampur dengan laporan hasil produksi yang sudah di input. Berdasarkan masalah-masalah tersebut maka penulis mengusulkan pembuatan aplikasi pengolahan data laporan hasil produksi yang mudah dioperasikan dengan cepat, membuat sistem yang mudah di akses oleh bagian produksi dan mempunyai tempat penyimpanan data yang aman sehingga data-data yang ada tidak mudah hilang dan juga penyimpanan data menjadi lebih terintegrasi
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