This study aims to determine the effect of Industry Type, Company Size and Leverage on CSR Disclo... more This study aims to determine the effect of Industry Type, Company Size and Leverage on CSR Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2018 - 2020. Based on the number of calculations, 85 companies were selected as samples. The results of the analysis using multiple linear regression analysis which shows that the type of industry, company size and leverage have a significant effect on Corporate Social Responsibility simultaneously. Partially, the test results show that the type of industry and company size have a significant effect, in contrast to Leverage, which has no significant effect.Keywords: Type of Industry, Company Size, Leverage, Corporate Social Responsibility
This study aims to determine the effect of the corporate fundamental variables and trading volume... more This study aims to determine the effect of the corporate fundamental variables and trading volume on stock prices. The population of this study is companies included in the LQ45 index listed on the Indonesia Stock Exchange (IDX). The sample selection was using a purposive sampling method. Based on these criteria that obtained 45 populations and 30 samples of the company. The method used in this study is multiple linear regression analysis, and testing classic assumptions using multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing using the coefficient of determination test, F test and t test. The results of this study are Price Book Value (PBV), Earning Per Share (EPS), Trading Volume and a positive and significant effect on Stock Prices.Keyword : Price Book Value (PBV, Earning Per Share (EPS), Trading Volume Activity and Stock Price
ABSTRACTThis study is conducted to see whether there are any differences in company performance ... more ABSTRACTThis study is conducted to see whether there are any differences in company performance before and after holding an Employee Stock Ownership program (ESOP) in 2016. The sample in this study is data from non-financial companies that made the announcement of the Employee Stock Ownership Program (ESOP) for the period 2014 to 2018. The analytical method used is the paired sample T-test. Based on the results of the analysis that has been carried out, the comparative Analysis of Company Performance Before and After Adopting the Employee Stock Ownership Program (ESOP), it can be concluded that there is no significant difference in the Comparison of Company Performance analysis Before and After Adopting an Employee Stock Ownership Program (ESOP). In this study there were 4 samples. This is measured by financial ratios, namely, Net Profit Margin (NPM), Return On Assets (ROA), Total Assets Turn Over (TATO). While the Return On Equity Ratio (ROE) stated there were significant differe...
Performance is one indicator of the efficiency of a company. The measurement of banking performan... more Performance is one indicator of the efficiency of a company. The measurement of banking performance commonly carried out by banks is by using financial ratios. However, measuring the performance of banks using financial ratios has not been able to show the actual operating conditions of a bank. To overcome these limitations, there are methods that can measure the performance of branch offices that are capable of handling many inputs and outputs, namely the Data Envelopment Analysis (DEA) method. DEA method is a linear program that aims to maximize input and output. This study aims to analyze the health efficiency of banks listed on the IDX. Object research in this study uses 42 banks on the IDX. This study uses the Data Envelopment Analysis (DEA) method using an intermediation approach and uses output maximization. This study uses input variables consisting of savings, assets, and labor costs and uses output variables consisting of credit or financing, and income. The results showed...
ABSTRACTThe purpose of this study is to see the differences in the role of good corporate governa... more ABSTRACTThe purpose of this study is to see the differences in the role of good corporate governance and financial performance in conventional banks and Islamic banks in Indonesia in the period 2015-2019. The research method used in this study is quantitative. This study uses non-probability sampling techniques, namely using judgment sampling or purposive sampling. The sample in this study obtained 6 conventional commercial banks and 6 Islamic commercial banks in Indonesia. The results of the paired sample t-test show that there are differences in Return on Asset for Conventional Commercial Banks and Return on Assets for Islamic Commercial Banks, there are differences in Return on Equity for Conventional Commercial Banks and Return on Equity for Islamic Commercial Banks, there are differences in Operating Expenses on Operating Income for Commercial Banks. Conventional and Operational Expenses on Operating Income for Islamic Commercial Banks, there are differences in the B...
Nominal, Barometer Riset Akuntansi dan Manajemen, 2012
Penelitian ini bertujuan untuk mengetahui danmemperoleh bukti empiris tentang pengaruh intellectu... more Penelitian ini bertujuan untuk mengetahui danmemperoleh bukti empiris tentang pengaruh intellectualcapital terhadap Return on Asset (ROA)perbankan.Penelitian ini termasuk penelitian ex-post facto.Populasi dalam penelitian ini yaitu perusahaan perbankanyang terdaftar di Bank Indonesia periode2006-2009 dengan sampel sebanyak 68 perusahaan.Teknik pengambilan sample dengan teknikporposive sampling. Variabel dalam penelitian initerdiri dari satu variabel independen yaitu IntelectualCapital (IC) dan satu variabel dependen yaituReturn on Asset (ROA). Sebelum dilakukan analisisdata terlebih dahulu diadakan pengujianprasyarat analisis yang meliputi uji normalitas, autokorelasidan heteroskedastisitas. Analisis yangdigunakan yaitu dengan analisis regresi linear sederhana.Hasil penelitian menunjukkan bahwa terdapatpengaruh positif antara intellectual capital terhadapReturn On Asset (ROA). Hal ini dibuktikan dengannilai koefesien regresi sebesar 0,009 dan hitunglebih besar dari t tabel (9,650>...
2019 IEEE 28th Conference on Electrical Performance of Electronic Packaging and Systems (EPEPS), 2019
A crossbar array that combines computation and storage functions in non-volatile resistive memory... more A crossbar array that combines computation and storage functions in non-volatile resistive memory is a promising artificial intelligence (AI) computing architecture. It is because it can largely save a significant energy from interconnection between a processor and a memory. However, the parasitic components from its dense interconnection can affect the electrical performance of noise-sensitive analog-computing and small read voltage margin of the memristor. In this paper, we designed a large-scale memristor crossbar array, and modeled it into equivalent circuit models and analyzed its signal integrity considering IR drop, crosstalk and ripple. These factors were compared depending on the physical dimension of on-chip interconnection and operating frequency. Based on the eye-diagram simulation, we could successfully demonstrate the voltage margin and timing margin for memristor operations.
ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat
Water hyacinth causes environmental problems in the Selorejo Reservoir due to its rapid growth. T... more Water hyacinth causes environmental problems in the Selorejo Reservoir due to its rapid growth. This activity aims to introduce fermentation-based technology to farmer groups (klomtan) in the use of water hyacinth as animal feed and compost, reduce environmental impact and increase its economic value. The methods used are (1) Organizing education and training on zero waste product technology through the manufacture of silage and bio compost for water hyacinth weeds; (2) Provide a special place for the manufacture of silage and bio compost; (3) Strengthening klomtan institutions with production and marketing management training; (4) Assist in production monitoring. This program has achieved the following targets: (1) Farmers and ranchers can adopt a zero-waste technology package to increase livestock productivity and agricultural products; (2) Increasing the awareness and ability of klomtan to utilize agricultural waste and water hyacinth weeds; (3) Institutional strengthening of the...
As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, in... more As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, infaq, alms, and waqf funds (ZISWAF) to alleviate poverty and social inequality. This study aims to demonstrate the financial health or performance of the zakat management organization (ZMO) by analyzing the ratio of activity, efficiency, amil, liquidity, and growth based on the provisions of the strategic study centre the national amil zakat agency (Puskasbaznas). This study uses a sample of twenty financial statements from five ZMO published from 2015-2018. This study uses an explanatory research method with a quantitative descriptive approach. The results show that the financial statements of the ZMO have implemented PSAK 45 and PSAK 109. The financial health or performance of the ZMO is categorized as quite reasonable. Then the efficiency ratio affects the financial health or performance of ZMO. In contrast, the ratio of activity, amil, liquidity, and growth do not affect the financial...
This study aims to analyze the factors affecting the intention by using internet banking based on... more This study aims to analyze the factors affecting the intention by using internet banking based on technology acceptance model (TAM) (Empirical Study on Bank Customers in Malang City). This study uses primary data sources. The data of this study was obtained by observational and questionnaire studies. Questionnaire filling was measured or assessed through a Likert-Scale. The method used in analyzing data is multiple linear regression analysis and coefficient of determination analysis. The method as a design to find and explain the relationship or influence between variables through hypotheses testing. The hypothesis testing is conducted through the F test and t test. Sample in the amount of 100 respondents from a population the Slovin’s formula. The results show that the Benefits, Ease, Credibility, Risk, Trust simultaneously affect the internet banking for BCA Bank customers in Malang City. From this study, the R square value is 0, 220. Keywords: Benefits, Ease, Credibility, Risk, T...
This study aims to prove whether there is a significant difference in the company’s performance b... more This study aims to prove whether there is a significant difference in the company’s performance before and after applying ESOP (Employee Stock Ownership Program). This research was conducted in the Indonesian Stock Exchanges by selecting a sample of companies listed on the Indonesian Stock Exchanges in 2002 to 2017. The population in this study were 594 companies and a total of 23 companies were selected by passing the purposive sampling stage. Analysis techniques used in this study are paired sample t-test. The results of this study indicate that there is no difference between the company’s performance before and after implementing ESOP (Employee Stock Ownership Program). Keyword : ESOP (Employee Stock Ownership Program), Company Performance.
This study aims to determine the effect of interaction of environmental uncertainty, decentraliza... more This study aims to determine the effect of interaction of environmental uncertainty, decentralization, and aggregate of management accounting information on managerial performance. The population in this study is marble company in Tulungagung. The sample’s used are some of marble companies in Tulungagung with the respondents are manager and assistant manager. The technique sampling is the Purposive Sampling technique, the sample selected was 5 companies. Data was taken using the questionnaire method. The data analysis method used is multiple regression analysis by SPSS version 14 software (Product Statistics and Solution Services version 14). The test data used is the simultaneous hypothesis test (f), determination coefficient (R 2 ), and partial hypothesis test (t). The results of the study indicate that simultaneously the independent variables significantly influence the dependent variable. Based on the test results of the coefficient of determination, the adjusted R value is 54,9...
The purpose of this study was to analyze the effect of personality type, experience and dysfuncti... more The purpose of this study was to analyze the effect of personality type, experience and dysfunctional behavior on audit judgment in Malang Public Accountants Office offices. The Public Accounting Firm (KAP) located in Malang City, East Java. This method uses purposive sampling with a sample of 65 respondents.This study uses primary data obtained through questionnaires. To examine the relationship of personality type, experience of dysfunctional behavior and audit judgment, multiple linear regression test through software spss Ver 18. The results showed that personality type, experience, behavioral acceptance of dysfunctional behavior towards variables have significant effects on audit judgment. Keywords: personality type, experience and acceptance of dysfunctional behavior towards judgment
This research was conducted in order to examine internal factors (overconfidence, experience, emo... more This research was conducted in order to examine internal factors (overconfidence, experience, emotion, mental accounting and position of wealth) and their effects on risk perception and expected return perception. The sampling technique used was purposive sampling with criteria including (1) active investors investing in IndoPremier Securities Branch Malang. (2) Investors who actively invest in the research year (2018). The population in this study were investors in IndoPremier securities Malang Branch, and the sample used was 135 respondents. The analysis technique used in this study is multiple linear regression. The results showed that simultaneously there was a significant positive effect between internal factors with risk perception and expected return perception. And partially between internal factors with risk perception only overconfidence, and experience variables that significantly influence the risk perception. Conversely, between internal factors and expected return perc...
Perilaku mengelola sampah yang tidak benar menimbulkan masalah terhadap lingkungan sekitar. Sampa... more Perilaku mengelola sampah yang tidak benar menimbulkan masalah terhadap lingkungan sekitar. Sampah jika dikelola dengan baik dapat menghasilkan keuntungan ekonomi dan juga keuntungan ekologis. Upaya pemecahan masalah sampah dilakukan dengan melibatkan peran serta masyarakat sebagai subyek utama melalui pendirian unit bank sampah dan pengelolaan sampah residu. Telah dilakukan kegiatan Program Kemitraan masyarakat, meliputi sosialisasi, pelatihan, dan pendampingan. Hasil kegiatan menunjukkan pencapaian yang baik dalam aspek pengetahuan, sikap, dan ketrampilan pengelolaan sampah melalui Unit Bank Sampah dan pengelolaan sampah residu. Berdirinya Unit Bank Sampah dan Pengelolaan Sampah Residu M-613 Mekar Sari di Desa Parangargo telah diterima baik oleh nasabah dan menjadi wadah untuk meningkatkan kecakapan di dalam pengelolaan sampah.
This study aims to analyze and know how the influence of Independence, Professionalism, Level of ... more This study aims to analyze and know how the influence of Independence, Professionalism, Level of education, Professional ethics, Experience and Job Satisfaction of Auditors on Audit Quality of Public Offices in Malang. This research is quantitative research is causality. The population in this study is the auditor who works at Public Accounting Firm in Malang. The data used are primary data obtained from the distribution of questionnaires conducted at Public Accounting Firm in Malang. To examine whether there is an influence of independence, professionalism, level of education, professional ethics, experience and job satisfaction on audit quality, multiple linear regression analysis techniques are used with SPSS tools.14. The results show that: independence, professionalism, education level, professional ethics, experience and job satisfaction have significant effect simultaneously on audit quality. And from the partial testing of independence of professionalism, job satisfaction ha...
One way to assess the company is to look at the responsibilities of the company, especially for c... more One way to assess the company is to look at the responsibilities of the company, especially for companies and banks that are guided by sharia principles. Because, for the assessment does not have to be based on the amount of profit, but seen from the social and justice point of view. The purpose of this study is to prove the influence on company value, using EVA in Islamic commercial banks in 2013-2017. This study uses quantitative methods. The method in this study is multiple linear regression analysis with SPSS. The results of this study indicate that partially the size of the company has a significant positive effect on firm value, the performance of the maqashid sharia index has no significant effect on firm value. Company size and performance of the maqashid sharia index have a significant effect on firm value. Keywords: Firm Size, Maqashid Index Sharia Performance, and EVA
This research aims to know the influence of the size of the company, the variability of inventory... more This research aims to know the influence of the size of the company, the variability of inventory, inventory turnover ratio, the variability of cost of goods sold and gross profit margin against the selection of accounting method of inventory. The object of this research is the manufacturing companies listed on the indonesia stock exchange from 2011-2015.The sample of the study consisted of 64 manufacturing company, 54 companies applied the method of average and FIFO methods companies use 10. types of data used in this research is secondary data obtained from historical manufacturing companies through www.idx.co.id. Statistical methods are used to test the hypothesis with the method of logistic regression is enter and significance of 5%.The research results showed that the company's size, variability, inventory, inventory turnover ratio, the variability of cost of goods sold and do not affect the election significantly to inventory accounting method, while the gross profit margi...
This study aims to determine the effect of Profitability, Dividend Policy, and Debt to Company Va... more This study aims to determine the effect of Profitability, Dividend Policy, and Debt to Company Value at Indonesian Company LQ 45 whose registered in the Indonesian Stock Exchange (BEI) for the 2014-2018 period, with purposive sampling technique for Indonesia Company LQ 45 in 2014-2018 and using multiple linear regression analysis with Statistical Package for the Social Sciences (SPSS), the data used is secondary data from the relevant resources. The results showed that the Profitability (ROA) has a significant positive effect on Company Value (PBV). Dividend Policy (DPR) has no effect on Company Value(PBV). Debt (DAR) has a significant positive effect on Company Value (PBV). This study is very useful for companies to increase the value of profitability ratios and debt to assets ratios because it can increase the value of the company. High corporate values wii increase investor confidence to invest and increase its shares, so that the company’s value can be maxim um . Based on the co...
This study was conducted with the aim of: 1) to determine the effect of the Voluntary Disclosure ... more This study was conducted with the aim of: 1) to determine the effect of the Voluntary Disclosure and Market Beta simultaneosly on the cost of equity capital, 2) to determine the effect of the Voluntary Disclosure and Market Beta rate partially to the cost of equity capital. The population used in this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2012-2015. Sample selection using purposive sampling. Based on the criteria, obtained 77 companies that became the sample in this study. The method used in this research is doubled linier regression method. Based on the results of the analysis can be put forward several conclusions as follows: 1) F test result indicate that the variable level of voluntary disclosure and market beta simultaneously significant effect on cost of equity capital. 2) t test result indicate that for the variable disclosure rate voluntarily partially does not affect the cost of equity capital. 3) the market beta variable par...
This study aims to determine the effect of Industry Type, Company Size and Leverage on CSR Disclo... more This study aims to determine the effect of Industry Type, Company Size and Leverage on CSR Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2018 - 2020. Based on the number of calculations, 85 companies were selected as samples. The results of the analysis using multiple linear regression analysis which shows that the type of industry, company size and leverage have a significant effect on Corporate Social Responsibility simultaneously. Partially, the test results show that the type of industry and company size have a significant effect, in contrast to Leverage, which has no significant effect.Keywords: Type of Industry, Company Size, Leverage, Corporate Social Responsibility
This study aims to determine the effect of the corporate fundamental variables and trading volume... more This study aims to determine the effect of the corporate fundamental variables and trading volume on stock prices. The population of this study is companies included in the LQ45 index listed on the Indonesia Stock Exchange (IDX). The sample selection was using a purposive sampling method. Based on these criteria that obtained 45 populations and 30 samples of the company. The method used in this study is multiple linear regression analysis, and testing classic assumptions using multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing using the coefficient of determination test, F test and t test. The results of this study are Price Book Value (PBV), Earning Per Share (EPS), Trading Volume and a positive and significant effect on Stock Prices.Keyword : Price Book Value (PBV, Earning Per Share (EPS), Trading Volume Activity and Stock Price
ABSTRACTThis study is conducted to see whether there are any differences in company performance ... more ABSTRACTThis study is conducted to see whether there are any differences in company performance before and after holding an Employee Stock Ownership program (ESOP) in 2016. The sample in this study is data from non-financial companies that made the announcement of the Employee Stock Ownership Program (ESOP) for the period 2014 to 2018. The analytical method used is the paired sample T-test. Based on the results of the analysis that has been carried out, the comparative Analysis of Company Performance Before and After Adopting the Employee Stock Ownership Program (ESOP), it can be concluded that there is no significant difference in the Comparison of Company Performance analysis Before and After Adopting an Employee Stock Ownership Program (ESOP). In this study there were 4 samples. This is measured by financial ratios, namely, Net Profit Margin (NPM), Return On Assets (ROA), Total Assets Turn Over (TATO). While the Return On Equity Ratio (ROE) stated there were significant differe...
Performance is one indicator of the efficiency of a company. The measurement of banking performan... more Performance is one indicator of the efficiency of a company. The measurement of banking performance commonly carried out by banks is by using financial ratios. However, measuring the performance of banks using financial ratios has not been able to show the actual operating conditions of a bank. To overcome these limitations, there are methods that can measure the performance of branch offices that are capable of handling many inputs and outputs, namely the Data Envelopment Analysis (DEA) method. DEA method is a linear program that aims to maximize input and output. This study aims to analyze the health efficiency of banks listed on the IDX. Object research in this study uses 42 banks on the IDX. This study uses the Data Envelopment Analysis (DEA) method using an intermediation approach and uses output maximization. This study uses input variables consisting of savings, assets, and labor costs and uses output variables consisting of credit or financing, and income. The results showed...
ABSTRACTThe purpose of this study is to see the differences in the role of good corporate governa... more ABSTRACTThe purpose of this study is to see the differences in the role of good corporate governance and financial performance in conventional banks and Islamic banks in Indonesia in the period 2015-2019. The research method used in this study is quantitative. This study uses non-probability sampling techniques, namely using judgment sampling or purposive sampling. The sample in this study obtained 6 conventional commercial banks and 6 Islamic commercial banks in Indonesia. The results of the paired sample t-test show that there are differences in Return on Asset for Conventional Commercial Banks and Return on Assets for Islamic Commercial Banks, there are differences in Return on Equity for Conventional Commercial Banks and Return on Equity for Islamic Commercial Banks, there are differences in Operating Expenses on Operating Income for Commercial Banks. Conventional and Operational Expenses on Operating Income for Islamic Commercial Banks, there are differences in the B...
Nominal, Barometer Riset Akuntansi dan Manajemen, 2012
Penelitian ini bertujuan untuk mengetahui danmemperoleh bukti empiris tentang pengaruh intellectu... more Penelitian ini bertujuan untuk mengetahui danmemperoleh bukti empiris tentang pengaruh intellectualcapital terhadap Return on Asset (ROA)perbankan.Penelitian ini termasuk penelitian ex-post facto.Populasi dalam penelitian ini yaitu perusahaan perbankanyang terdaftar di Bank Indonesia periode2006-2009 dengan sampel sebanyak 68 perusahaan.Teknik pengambilan sample dengan teknikporposive sampling. Variabel dalam penelitian initerdiri dari satu variabel independen yaitu IntelectualCapital (IC) dan satu variabel dependen yaituReturn on Asset (ROA). Sebelum dilakukan analisisdata terlebih dahulu diadakan pengujianprasyarat analisis yang meliputi uji normalitas, autokorelasidan heteroskedastisitas. Analisis yangdigunakan yaitu dengan analisis regresi linear sederhana.Hasil penelitian menunjukkan bahwa terdapatpengaruh positif antara intellectual capital terhadapReturn On Asset (ROA). Hal ini dibuktikan dengannilai koefesien regresi sebesar 0,009 dan hitunglebih besar dari t tabel (9,650>...
2019 IEEE 28th Conference on Electrical Performance of Electronic Packaging and Systems (EPEPS), 2019
A crossbar array that combines computation and storage functions in non-volatile resistive memory... more A crossbar array that combines computation and storage functions in non-volatile resistive memory is a promising artificial intelligence (AI) computing architecture. It is because it can largely save a significant energy from interconnection between a processor and a memory. However, the parasitic components from its dense interconnection can affect the electrical performance of noise-sensitive analog-computing and small read voltage margin of the memristor. In this paper, we designed a large-scale memristor crossbar array, and modeled it into equivalent circuit models and analyzed its signal integrity considering IR drop, crosstalk and ripple. These factors were compared depending on the physical dimension of on-chip interconnection and operating frequency. Based on the eye-diagram simulation, we could successfully demonstrate the voltage margin and timing margin for memristor operations.
ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat
Water hyacinth causes environmental problems in the Selorejo Reservoir due to its rapid growth. T... more Water hyacinth causes environmental problems in the Selorejo Reservoir due to its rapid growth. This activity aims to introduce fermentation-based technology to farmer groups (klomtan) in the use of water hyacinth as animal feed and compost, reduce environmental impact and increase its economic value. The methods used are (1) Organizing education and training on zero waste product technology through the manufacture of silage and bio compost for water hyacinth weeds; (2) Provide a special place for the manufacture of silage and bio compost; (3) Strengthening klomtan institutions with production and marketing management training; (4) Assist in production monitoring. This program has achieved the following targets: (1) Farmers and ranchers can adopt a zero-waste technology package to increase livestock productivity and agricultural products; (2) Increasing the awareness and ability of klomtan to utilize agricultural waste and water hyacinth weeds; (3) Institutional strengthening of the...
As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, in... more As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, infaq, alms, and waqf funds (ZISWAF) to alleviate poverty and social inequality. This study aims to demonstrate the financial health or performance of the zakat management organization (ZMO) by analyzing the ratio of activity, efficiency, amil, liquidity, and growth based on the provisions of the strategic study centre the national amil zakat agency (Puskasbaznas). This study uses a sample of twenty financial statements from five ZMO published from 2015-2018. This study uses an explanatory research method with a quantitative descriptive approach. The results show that the financial statements of the ZMO have implemented PSAK 45 and PSAK 109. The financial health or performance of the ZMO is categorized as quite reasonable. Then the efficiency ratio affects the financial health or performance of ZMO. In contrast, the ratio of activity, amil, liquidity, and growth do not affect the financial...
This study aims to analyze the factors affecting the intention by using internet banking based on... more This study aims to analyze the factors affecting the intention by using internet banking based on technology acceptance model (TAM) (Empirical Study on Bank Customers in Malang City). This study uses primary data sources. The data of this study was obtained by observational and questionnaire studies. Questionnaire filling was measured or assessed through a Likert-Scale. The method used in analyzing data is multiple linear regression analysis and coefficient of determination analysis. The method as a design to find and explain the relationship or influence between variables through hypotheses testing. The hypothesis testing is conducted through the F test and t test. Sample in the amount of 100 respondents from a population the Slovin’s formula. The results show that the Benefits, Ease, Credibility, Risk, Trust simultaneously affect the internet banking for BCA Bank customers in Malang City. From this study, the R square value is 0, 220. Keywords: Benefits, Ease, Credibility, Risk, T...
This study aims to prove whether there is a significant difference in the company’s performance b... more This study aims to prove whether there is a significant difference in the company’s performance before and after applying ESOP (Employee Stock Ownership Program). This research was conducted in the Indonesian Stock Exchanges by selecting a sample of companies listed on the Indonesian Stock Exchanges in 2002 to 2017. The population in this study were 594 companies and a total of 23 companies were selected by passing the purposive sampling stage. Analysis techniques used in this study are paired sample t-test. The results of this study indicate that there is no difference between the company’s performance before and after implementing ESOP (Employee Stock Ownership Program). Keyword : ESOP (Employee Stock Ownership Program), Company Performance.
This study aims to determine the effect of interaction of environmental uncertainty, decentraliza... more This study aims to determine the effect of interaction of environmental uncertainty, decentralization, and aggregate of management accounting information on managerial performance. The population in this study is marble company in Tulungagung. The sample’s used are some of marble companies in Tulungagung with the respondents are manager and assistant manager. The technique sampling is the Purposive Sampling technique, the sample selected was 5 companies. Data was taken using the questionnaire method. The data analysis method used is multiple regression analysis by SPSS version 14 software (Product Statistics and Solution Services version 14). The test data used is the simultaneous hypothesis test (f), determination coefficient (R 2 ), and partial hypothesis test (t). The results of the study indicate that simultaneously the independent variables significantly influence the dependent variable. Based on the test results of the coefficient of determination, the adjusted R value is 54,9...
The purpose of this study was to analyze the effect of personality type, experience and dysfuncti... more The purpose of this study was to analyze the effect of personality type, experience and dysfunctional behavior on audit judgment in Malang Public Accountants Office offices. The Public Accounting Firm (KAP) located in Malang City, East Java. This method uses purposive sampling with a sample of 65 respondents.This study uses primary data obtained through questionnaires. To examine the relationship of personality type, experience of dysfunctional behavior and audit judgment, multiple linear regression test through software spss Ver 18. The results showed that personality type, experience, behavioral acceptance of dysfunctional behavior towards variables have significant effects on audit judgment. Keywords: personality type, experience and acceptance of dysfunctional behavior towards judgment
This research was conducted in order to examine internal factors (overconfidence, experience, emo... more This research was conducted in order to examine internal factors (overconfidence, experience, emotion, mental accounting and position of wealth) and their effects on risk perception and expected return perception. The sampling technique used was purposive sampling with criteria including (1) active investors investing in IndoPremier Securities Branch Malang. (2) Investors who actively invest in the research year (2018). The population in this study were investors in IndoPremier securities Malang Branch, and the sample used was 135 respondents. The analysis technique used in this study is multiple linear regression. The results showed that simultaneously there was a significant positive effect between internal factors with risk perception and expected return perception. And partially between internal factors with risk perception only overconfidence, and experience variables that significantly influence the risk perception. Conversely, between internal factors and expected return perc...
Perilaku mengelola sampah yang tidak benar menimbulkan masalah terhadap lingkungan sekitar. Sampa... more Perilaku mengelola sampah yang tidak benar menimbulkan masalah terhadap lingkungan sekitar. Sampah jika dikelola dengan baik dapat menghasilkan keuntungan ekonomi dan juga keuntungan ekologis. Upaya pemecahan masalah sampah dilakukan dengan melibatkan peran serta masyarakat sebagai subyek utama melalui pendirian unit bank sampah dan pengelolaan sampah residu. Telah dilakukan kegiatan Program Kemitraan masyarakat, meliputi sosialisasi, pelatihan, dan pendampingan. Hasil kegiatan menunjukkan pencapaian yang baik dalam aspek pengetahuan, sikap, dan ketrampilan pengelolaan sampah melalui Unit Bank Sampah dan pengelolaan sampah residu. Berdirinya Unit Bank Sampah dan Pengelolaan Sampah Residu M-613 Mekar Sari di Desa Parangargo telah diterima baik oleh nasabah dan menjadi wadah untuk meningkatkan kecakapan di dalam pengelolaan sampah.
This study aims to analyze and know how the influence of Independence, Professionalism, Level of ... more This study aims to analyze and know how the influence of Independence, Professionalism, Level of education, Professional ethics, Experience and Job Satisfaction of Auditors on Audit Quality of Public Offices in Malang. This research is quantitative research is causality. The population in this study is the auditor who works at Public Accounting Firm in Malang. The data used are primary data obtained from the distribution of questionnaires conducted at Public Accounting Firm in Malang. To examine whether there is an influence of independence, professionalism, level of education, professional ethics, experience and job satisfaction on audit quality, multiple linear regression analysis techniques are used with SPSS tools.14. The results show that: independence, professionalism, education level, professional ethics, experience and job satisfaction have significant effect simultaneously on audit quality. And from the partial testing of independence of professionalism, job satisfaction ha...
One way to assess the company is to look at the responsibilities of the company, especially for c... more One way to assess the company is to look at the responsibilities of the company, especially for companies and banks that are guided by sharia principles. Because, for the assessment does not have to be based on the amount of profit, but seen from the social and justice point of view. The purpose of this study is to prove the influence on company value, using EVA in Islamic commercial banks in 2013-2017. This study uses quantitative methods. The method in this study is multiple linear regression analysis with SPSS. The results of this study indicate that partially the size of the company has a significant positive effect on firm value, the performance of the maqashid sharia index has no significant effect on firm value. Company size and performance of the maqashid sharia index have a significant effect on firm value. Keywords: Firm Size, Maqashid Index Sharia Performance, and EVA
This research aims to know the influence of the size of the company, the variability of inventory... more This research aims to know the influence of the size of the company, the variability of inventory, inventory turnover ratio, the variability of cost of goods sold and gross profit margin against the selection of accounting method of inventory. The object of this research is the manufacturing companies listed on the indonesia stock exchange from 2011-2015.The sample of the study consisted of 64 manufacturing company, 54 companies applied the method of average and FIFO methods companies use 10. types of data used in this research is secondary data obtained from historical manufacturing companies through www.idx.co.id. Statistical methods are used to test the hypothesis with the method of logistic regression is enter and significance of 5%.The research results showed that the company's size, variability, inventory, inventory turnover ratio, the variability of cost of goods sold and do not affect the election significantly to inventory accounting method, while the gross profit margi...
This study aims to determine the effect of Profitability, Dividend Policy, and Debt to Company Va... more This study aims to determine the effect of Profitability, Dividend Policy, and Debt to Company Value at Indonesian Company LQ 45 whose registered in the Indonesian Stock Exchange (BEI) for the 2014-2018 period, with purposive sampling technique for Indonesia Company LQ 45 in 2014-2018 and using multiple linear regression analysis with Statistical Package for the Social Sciences (SPSS), the data used is secondary data from the relevant resources. The results showed that the Profitability (ROA) has a significant positive effect on Company Value (PBV). Dividend Policy (DPR) has no effect on Company Value(PBV). Debt (DAR) has a significant positive effect on Company Value (PBV). This study is very useful for companies to increase the value of profitability ratios and debt to assets ratios because it can increase the value of the company. High corporate values wii increase investor confidence to invest and increase its shares, so that the company’s value can be maxim um . Based on the co...
This study was conducted with the aim of: 1) to determine the effect of the Voluntary Disclosure ... more This study was conducted with the aim of: 1) to determine the effect of the Voluntary Disclosure and Market Beta simultaneosly on the cost of equity capital, 2) to determine the effect of the Voluntary Disclosure and Market Beta rate partially to the cost of equity capital. The population used in this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2012-2015. Sample selection using purposive sampling. Based on the criteria, obtained 77 companies that became the sample in this study. The method used in this research is doubled linier regression method. Based on the results of the analysis can be put forward several conclusions as follows: 1) F test result indicate that the variable level of voluntary disclosure and market beta simultaneously significant effect on cost of equity capital. 2) t test result indicate that for the variable disclosure rate voluntarily partially does not affect the cost of equity capital. 3) the market beta variable par...
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