Ketika kita belajar, ada dua cara yang umum dilakukan, yaitu belajar secara aktif dan pasif. Bela... more Ketika kita belajar, ada dua cara yang umum dilakukan, yaitu belajar secara aktif dan pasif. Belajar secara pasif biasanya hanya melibatkan membaca atau mendengarkan informasi tanpa melakukan interaksi aktif dengan materi pelajaran. Sementara itu, belajar secara aktif melibatkan partisipasi aktif dalam proses belajar, seperti diskusi, menjawab pertanyaan, atau membuat rangkuman. Penelitian menunjukkan bahwa belajar secara aktif jauh lebih efektif dalam meningkatkan pemahaman dan retensi informasi. Oleh karena itu, penting bagi kita untuk mempraktikkan strategi belajar secara aktif untuk mengoptimalkan potensi otak kita.
This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial ... more This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial Performance and Company Value in State-Owned Corporation in Indonesia in the era of 4.0 and society 5.0. Research subjects are state-owned corporation listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The samples taken are 10 State-Owned Corporation (BUMN) that are included in the criteria. The method used to analyze the relationship between variables in this study is multiple linear regression analysis. Hypothesis test results show that the Independent Board of Commissioners and Audit Committee have an effect on the Return on Assets (ROA) with a significance value of 0.012. The results of testing the second hypothesis Independent commissioners and audit committees have no simultaneous effect on Company Values with a significance value of 0.082. Partially the independent Board of Commissioners has an effect on Return On Assets (ROA) and company value. While the second variable of the Audit Committee does not affect the Return on Assets (ROA) and company value.
Population In this study, there were 61 companies on the LQ45 Index in the Indonesia Stock Exchan... more Population In this study, there were 61 companies on the LQ45 Index in the Indonesia Stock Exchange. The method of determining the sample using purposive sampling method. With this method, a sample of 21 companies was obtained with an observation period of 4 years (2015-2018), so that the sample size was 84 observations. The results of this study indicate that (1) Profitability has a significant positive effect on firm value. (2) The debt policy has no significant effect on firm value. (3) Dividend policy has no significant effect on firm value. (4) Profitability, debt policy and dividend policy simultaneously have a significant positive effect on firm value.
This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial ... more This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial Performance and Company Value in State-Owned Corporation in Indonesia in the era of 4.0 and society 5.0, Research subjects are state-owned corporation listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The samples taken are 10 State-Owned Corporation (BUMN) that are included in the criteria. The method used to analyze the relationship between variables in this study is multiple linear regression analysis. Hypothesis test results show that the Independent Board of Commissioners and Audit Committee have an effect on the Return on Assets (ROA) with a significance value of 0,012. The results of testing the second hypothesis Independent commissioners and audit committees have no simultaneous effect on Company Values with a significance value of 0,082. Partially the independent Board of Commissioners has an effect on Return on Assets (ROA) and company value. While the second variable of the Audit Committee does not affect the Return on Assets (ROA) and company value.
This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial ... more This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial Performance and Company Value in State-Owned Corporation in Indonesia in the era of 4.0 and society 5.0. Research subjects are state-owned corporation listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The samples taken are 10 State-Owned Corporation (BUMN) that are included in the criteria. The method used to analyze the relationship between variables in this study is multiple linear regression analysis. Hypothesis test results show that the Independent Board of Commissioners and Audit Committee have an effect on the Return on Assets (ROA) with a significance value of 0.012. The results of testing the second hypothesis Independent commissioners and audit committees have no simultaneous effect on Company Values with a significance value of 0.082. Partially the independent Board of Commissioners has an effect on Return On Assets (ROA) and company value. While the second variable of the Audit Committee does not affect the Return on Assets (ROA) and company value.
This research was conducted to analyze the factors of job satisfaction aimed at determining the a... more This research was conducted to analyze the factors of job satisfaction aimed at determining the allocation of employee costs in the Work Plan and Corporate Budget (RKAP). This research was conducted at a company in the Cilegon Industrial Area, with 117 employees as respondents. This study identifies six aspects of employee satisfaction, namely organization; work; aspects of self-development; work environment; salary, benefits & welfare; company commitment and value. The six aspects are described in 25 dimensions which analyzed with Factor Analysis using SPSS. The results showed that of the 25 dimensions supported by three factors and given a new name, namely Contentedness; Well-Being; Salary. Furthermore, these three factors are used as a reference for the allocation of employee costs in the Work Plan and Corporate Budget (RKAP), where Contentedness gets a proportion of 10%; Well-Being 54%; Salary 36%. The advice given on the results of this study is because the factors of employee ...
Industrial revolution 4.0 has affected all fields, including Indonesian Ministry of Law and Human... more Industrial revolution 4.0 has affected all fields, including Indonesian Ministry of Law and Human Rights whose conducting a revitalization of correctional service where capacity was the main point of clustering is now changing into clustering based on change in behavior of the prisoners, which then used as recommendation for placing prisoners into Minimum Security, Medium Security and Maximum Security Prison. Prisoner’s Personality will show a prisoner’s tendency to behave and to think. Personality can be measured through Big Five Personality Model consisting of Openness to Experience, Concientiousness, Extraversion, Agreeableness and Neuroticism. To simplify the placement process, the K-Means Clustering method is used. Of 137 prisoners assessed from Rangkasbitung and Serang Prison, 27 prisoners being placed to Medium Security prison, 52 prisoners to Maximum Security prison, and 58 prisoners to Minimum Security prison.
Industrial revolution 4.0 has affected all fields, including Indonesian Ministry of Law and Human... more Industrial revolution 4.0 has affected all fields, including Indonesian Ministry of Law and Human Rights whose conducting a revitalization of correctional service where capacity was the main point of clustering is now changing into clustering based on change in behavior of the prisoners, which then used as recommendation for placing prisoners into Minimum Security, Medium Security and Maximum Security Prison. Prisoner’s Personality will show a prisoner’s tendency to behave and to think. Personality can be measured through Big Five Personality Model consisting of Openness to Experience, Concientiousness, Extraversion, Agreeableness and Neuroticism. To simplify the placement process, the K-Means Clustering method is used. Of 137 prisoners assessed from Rangkasbitung and Serang Prison, 27 prisoners being placed to Medium Security prison, 52 prisoners to Maximum Security prison, and 58 prisoners to Minimum Security prison.
Akuntansi Keperilakuan (Behavioral Accounting) merupakan bagian dari disipilin akuntansi yang mem... more Akuntansi Keperilakuan (Behavioral Accounting) merupakan bagian dari disipilin akuntansi yang mempelajari tentang hubungan antara perilaku manusia dan sistem akuntansi, serta dimensi sosial dari organisasi dimana manusia dan sistem akuntansi tersebut berada. Jadi, terdapat tiga pilar utama Akuntansi Keperilakuan yaitu: perilaku manusia, akuntansi, dan organisasi. Untuk itulah maka
This study aims In this study, there were 61 companies on the LQ45 Index in the Indonesia Stock E... more This study aims In this study, there were 61 companies on the LQ45 Index in the Indonesia Stock Exchange. The method of determining the sample using purposive sampling method. With this method, a sample of 21 companies was obtained with an observation period of 4 years (2015-2018), so that the sample size was 84 observations. The results of this study indicate that (1) Profitability has a significant positive effect on firm value. (2) The debt policy has no significant effect on firm value. (3) Dividend policy has no significant effect on firm value. (4) Profitability, debt policy and dividend policy simultaneously have a significant positive effect on firm value.
This study aims In this study, there were 61 companies on the LQ45 Index in the Indonesia Stock E... more This study aims In this study, there were 61 companies on the LQ45 Index in the Indonesia Stock Exchange. The method of determining the sample using purposive sampling method. With this method, a sample of 21 companies was obtained with an observation period of 4 years (2015-2018), so that the sample size was 84 observations. The results of this study indicate that (1) Profitability has a significant positive effect on firm value. (2) The debt policy has no significant effect on firm value. (3) Dividend policy has no significant effect on firm value. (4) Profitability, debt policy and dividend policy simultaneously have a significant positive effect on firm value.
Penelitian ini dilakukan untuk mengetahui pengaruh kepemilikan institusional dan kepemilikanasing... more Penelitian ini dilakukan untuk mengetahui pengaruh kepemilikan institusional dan kepemilikanasing terhadap pengungkapan tanggung jawab sosial perusahaan. Teknik pengumpulan data melalui datasekunder berupa laporan keuangan yang dikeluarkan oleh Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan teknik purposive sampling pada perusahaan LQ-45 yang terdaftar di pasar sekuritas Indonesia untuk periode 2012-2016. dengan jumlah sampel yang diambil sebanyak 14 perusahaan dari 45 populasi. Metode analisis yang digunakan dalam penelitian ini adalah Analisis DataKuantitatif. Hasil dari penelitian ini adalah bahwa Kepemilikan Institusional dan Kepemilikan Asing di Perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia menunjukkan bahwa Kepemilikan Institusionaldan Kepemilikan Asing memiliki pengaruh yang signifikan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan pada Perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia. , baik secara parsial maupun simultan.
Penelitian ini bertujuan untuk mengetahui pengaruh struktur organisasi, perencanaan atau anggaran... more Penelitian ini bertujuan untuk mengetahui pengaruh struktur organisasi, perencanaan atau anggaran, pelaksanaan atau pengendalian dan pelaporan secara parsial dan simultan terhadap pengendalian biaya. Penelitian ini merupakan penelitian kausal dengan pendekatan kuantitatif dengan objek penelitian pada sektor industri Kawasan Cikande Serang. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdapat di Kawasan Indutri Cikande Serang. Sampel penelitian ini adalah sebagian karyawan di Kawasan Indutri Cikande Serang yang menempati pada pos-pos anggaran biaya. Data penelitian adalah data primer yang diperoleh secara langsung melalui kuesioner penelitian yang dibagikan kepada responden penelitian. Variabel penelitian ini terdiri dari variabel bebas yang terdiri empat variabel yaitu struktur organisasi, perencanaan atau anggaran, pelaksanaan atau pengendalian dan pelaporan dan variabel dependennya adalah pengendalian biaya. Analisis data yang digunakan adalah regresi linier sederhana dan regresi linier berganda. Kesimpulan dari penelitian ini adalah bahwa baik secara parsial maupun simultan variabel penerapan struktur organisasi, sistem perencanaan atau anggaran, sistem pelaksanaan atau pengendalian, dan sistem pelaporan berpengaruh signifikan terhadap pengendalian biaya.
In Indonesia, LGBT is still considered as taboo which leads them to hide their identities and not... more In Indonesia, LGBT is still considered as taboo which leads them to hide their identities and not to reveal themselves in society. This became a problem in prison, because sources said that LGBT is contagious between inmates and there’s an increase in number of LGBT in prison, especially lesbian inmates in women’s prison. Based on this phenomenon, this exploratory study was designed to uncover the self-disclosure of lesbian inmates, especially in Women Prison Banten.
Self-Disclosure is measured by the quantity, valency, accuracy and honesty, purpose and objective, also depths of how lesbian inmates reveal themselves in society. An exploratory study is used in this research with interview and triangulation as a method to collect the data.
Using modified grounded theory, this study was able to expose several recurring themes in the data, including the reality of being lesbian inmates and the relationship between lesbian inmates in women prison. This study also found the difficulties of revealing their identity as a lesbian in prison.
This research was conducted to analyze the factors of job satisfaction aimed at determining the a... more This research was conducted to analyze the factors of job satisfaction aimed at determining the allocation of employee costs in the Work Plan and Corporate Budget (RKAP). This research was conducted at a company in the Cilegon Industrial Area, with 117 employees as respondents. This study identifies six aspects of employee satisfaction, namely organization; work; aspects of self-development; work environment; salary, benefits & welfare; company commitment and value. The six aspects are described in 25 dimensions which analyzed with Factor Analysis using SPSS. The results showed that of the 25 dimensions supported by three factors and given a new name, namely Contentedness; Well-Being; Salary. Furthermore, these three factors are used as a reference for the allocation of employee costs in the Work Plan and Corporate Budget (RKAP), where Contentedness gets a proportion of 10%; Well-Being 54%; Salary 36%. The advice given on the results of this study is because the factors of employee satisfaction are a very significant influence on employee performance and improve performance, the allocation of employee costs for budgeting continues to be carried out and evaluated for realization.
ABSTRAK Penelitian skripsi ini dilaksanakan pada tahun 2019 dengan judul "Pengaruh Inflasi dan Su... more ABSTRAK Penelitian skripsi ini dilaksanakan pada tahun 2019 dengan judul "Pengaruh Inflasi dan Suku Bunga Bank Indonesia Terhadap Return on Equity (ROE) Perusahaan Perbankan (Studi Pada Bank Umum Persero Periode 2013-2018). Tujuan penelitian ini adalah untuk mengetahui pengaruh antara inflasi dan suku bunga Bank Indonesia terhadap return on equity (ROE). Bank merupakan perusahaan yang bergerak dalam bidang keuangan, artinya aktivitas perbankan selalu berkaitan dalam bidang keuangan. Kinerja keuangan perusahaan memiliki beberapa fokus kajian yang dapat dijadikan sebagai suatu sumber ilmu pengetahuan bagi akademisi maupun praktisi dan pihak-pihak yang terlibat dalam aktivitas perekonomian. Inflasi sebagai salah satu faktor yang dapat mempengaruhi ROE saat ini memiliki sejumlah persoalan yang tengah mengemukan di masyarakat sehingga sedikit banyak mempengaruhi kinerja perusahaan perbankan di Indonesia. Pemerintah dan Bank Indonesia (BI) menyepakati tiga langkah strategis untuk menjaga agar inflasi IHK tetap berada dalam kisaran sasaran 3,5±1% pada tahun 2019. Langkah strategis tersebut perlu ditempuh guna terus memperkuat pengendalian inflasi setelah pada 2018, inflasi IHK terkendali pada level 3,13% dan berada dalam kisaran sasarannya, yakni 3,5±1%. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif, karena data yang disajikan berupa angka atau skala numerik. Populasi penelitian adalah perusahaan bank umum persero yang listing di Bursa Efek Indonesia sebanyak 5 perusahaan. Teknik pengambilan sampel penelitian menggunakan teknik purposive sampling, dimana teknik penentuan sampel ini menggunakan kriteria-kriteria yang sesuai dengan kebutuhan penelitian, sampel dalam penelitian ini adalah 5 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari ikhtisar laporan keuangan perusahaan. Intrumen analisis data menggunakan analisis regresi linier sederhana dengan menggunakan program SPSS Versi 23.0. Berdasarkan hasil pengolahan data penelitian, diketahui adjusted R Square sebesar 0,168. Hal tersebut menunjukkan bahwa variasi pada variabel return on equity dapat dijelaskan sebesar 16,80% oleh variabel inflasi dan suku bunga Bank Indonesia, sedangkan sisanya sebesar 83,20% dijelaskan oleh variabel lainnya yang tidak diteliti. Hasil uji F, diketahui terdapat pengaruh positif dari inflasi dan suku bunga Bank Indonesia terhadap return on equity perusahaan bank umum persero di Bursa Efek Indonesia dengan nilai F sebesar 3,927 dan F sebesar 3,34, menunjukkan bahwa karena nilai F > F (3,927 > 3,34), maka Ho ditolak dan H1 diterima. Kata Kunci : Inflasi, Suku Bunga Bank Indonesia, Return on Equity.
This study aims to describe the human resource's behavior cost and the effect of human resourc's ... more This study aims to describe the human resource's behavior cost and the effect of human resourc's cost to the company's performance. The cost of human resource is the cost that issued by the company to pay the human resources itself, such as salary, allowance, and welfare facility. This had been measured by using company's financial data. By using regression method, human resource's behavior cost being analyzed by the number of employees and production. This study shows that the pattern of human resource's behavior cost decreased from left to right, which means the higher the human resource's cost, the less the number of the employees. As for the amount of production, it's tend to be flat. This could means the pattern of human resource's behavior cost couldn't support the existing theories. This study continued to find the correlation of human resource's cost with the company performance. The results show that human resource's cost didn't have any effect to the company's performance, such as productivity and profitability, but it did have a positive effect to bankruptcy, that is the bigger the human resource's cost, the smaller the level of company's bankruptcy.
Ketika kita belajar, ada dua cara yang umum dilakukan, yaitu belajar secara aktif dan pasif. Bela... more Ketika kita belajar, ada dua cara yang umum dilakukan, yaitu belajar secara aktif dan pasif. Belajar secara pasif biasanya hanya melibatkan membaca atau mendengarkan informasi tanpa melakukan interaksi aktif dengan materi pelajaran. Sementara itu, belajar secara aktif melibatkan partisipasi aktif dalam proses belajar, seperti diskusi, menjawab pertanyaan, atau membuat rangkuman. Penelitian menunjukkan bahwa belajar secara aktif jauh lebih efektif dalam meningkatkan pemahaman dan retensi informasi. Oleh karena itu, penting bagi kita untuk mempraktikkan strategi belajar secara aktif untuk mengoptimalkan potensi otak kita.
This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial ... more This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial Performance and Company Value in State-Owned Corporation in Indonesia in the era of 4.0 and society 5.0. Research subjects are state-owned corporation listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The samples taken are 10 State-Owned Corporation (BUMN) that are included in the criteria. The method used to analyze the relationship between variables in this study is multiple linear regression analysis. Hypothesis test results show that the Independent Board of Commissioners and Audit Committee have an effect on the Return on Assets (ROA) with a significance value of 0.012. The results of testing the second hypothesis Independent commissioners and audit committees have no simultaneous effect on Company Values with a significance value of 0.082. Partially the independent Board of Commissioners has an effect on Return On Assets (ROA) and company value. While the second variable of the Audit Committee does not affect the Return on Assets (ROA) and company value.
Population In this study, there were 61 companies on the LQ45 Index in the Indonesia Stock Exchan... more Population In this study, there were 61 companies on the LQ45 Index in the Indonesia Stock Exchange. The method of determining the sample using purposive sampling method. With this method, a sample of 21 companies was obtained with an observation period of 4 years (2015-2018), so that the sample size was 84 observations. The results of this study indicate that (1) Profitability has a significant positive effect on firm value. (2) The debt policy has no significant effect on firm value. (3) Dividend policy has no significant effect on firm value. (4) Profitability, debt policy and dividend policy simultaneously have a significant positive effect on firm value.
This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial ... more This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial Performance and Company Value in State-Owned Corporation in Indonesia in the era of 4.0 and society 5.0, Research subjects are state-owned corporation listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The samples taken are 10 State-Owned Corporation (BUMN) that are included in the criteria. The method used to analyze the relationship between variables in this study is multiple linear regression analysis. Hypothesis test results show that the Independent Board of Commissioners and Audit Committee have an effect on the Return on Assets (ROA) with a significance value of 0,012. The results of testing the second hypothesis Independent commissioners and audit committees have no simultaneous effect on Company Values with a significance value of 0,082. Partially the independent Board of Commissioners has an effect on Return on Assets (ROA) and company value. While the second variable of the Audit Committee does not affect the Return on Assets (ROA) and company value.
This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial ... more This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial Performance and Company Value in State-Owned Corporation in Indonesia in the era of 4.0 and society 5.0. Research subjects are state-owned corporation listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The samples taken are 10 State-Owned Corporation (BUMN) that are included in the criteria. The method used to analyze the relationship between variables in this study is multiple linear regression analysis. Hypothesis test results show that the Independent Board of Commissioners and Audit Committee have an effect on the Return on Assets (ROA) with a significance value of 0.012. The results of testing the second hypothesis Independent commissioners and audit committees have no simultaneous effect on Company Values with a significance value of 0.082. Partially the independent Board of Commissioners has an effect on Return On Assets (ROA) and company value. While the second variable of the Audit Committee does not affect the Return on Assets (ROA) and company value.
This research was conducted to analyze the factors of job satisfaction aimed at determining the a... more This research was conducted to analyze the factors of job satisfaction aimed at determining the allocation of employee costs in the Work Plan and Corporate Budget (RKAP). This research was conducted at a company in the Cilegon Industrial Area, with 117 employees as respondents. This study identifies six aspects of employee satisfaction, namely organization; work; aspects of self-development; work environment; salary, benefits & welfare; company commitment and value. The six aspects are described in 25 dimensions which analyzed with Factor Analysis using SPSS. The results showed that of the 25 dimensions supported by three factors and given a new name, namely Contentedness; Well-Being; Salary. Furthermore, these three factors are used as a reference for the allocation of employee costs in the Work Plan and Corporate Budget (RKAP), where Contentedness gets a proportion of 10%; Well-Being 54%; Salary 36%. The advice given on the results of this study is because the factors of employee ...
Industrial revolution 4.0 has affected all fields, including Indonesian Ministry of Law and Human... more Industrial revolution 4.0 has affected all fields, including Indonesian Ministry of Law and Human Rights whose conducting a revitalization of correctional service where capacity was the main point of clustering is now changing into clustering based on change in behavior of the prisoners, which then used as recommendation for placing prisoners into Minimum Security, Medium Security and Maximum Security Prison. Prisoner’s Personality will show a prisoner’s tendency to behave and to think. Personality can be measured through Big Five Personality Model consisting of Openness to Experience, Concientiousness, Extraversion, Agreeableness and Neuroticism. To simplify the placement process, the K-Means Clustering method is used. Of 137 prisoners assessed from Rangkasbitung and Serang Prison, 27 prisoners being placed to Medium Security prison, 52 prisoners to Maximum Security prison, and 58 prisoners to Minimum Security prison.
Industrial revolution 4.0 has affected all fields, including Indonesian Ministry of Law and Human... more Industrial revolution 4.0 has affected all fields, including Indonesian Ministry of Law and Human Rights whose conducting a revitalization of correctional service where capacity was the main point of clustering is now changing into clustering based on change in behavior of the prisoners, which then used as recommendation for placing prisoners into Minimum Security, Medium Security and Maximum Security Prison. Prisoner’s Personality will show a prisoner’s tendency to behave and to think. Personality can be measured through Big Five Personality Model consisting of Openness to Experience, Concientiousness, Extraversion, Agreeableness and Neuroticism. To simplify the placement process, the K-Means Clustering method is used. Of 137 prisoners assessed from Rangkasbitung and Serang Prison, 27 prisoners being placed to Medium Security prison, 52 prisoners to Maximum Security prison, and 58 prisoners to Minimum Security prison.
Akuntansi Keperilakuan (Behavioral Accounting) merupakan bagian dari disipilin akuntansi yang mem... more Akuntansi Keperilakuan (Behavioral Accounting) merupakan bagian dari disipilin akuntansi yang mempelajari tentang hubungan antara perilaku manusia dan sistem akuntansi, serta dimensi sosial dari organisasi dimana manusia dan sistem akuntansi tersebut berada. Jadi, terdapat tiga pilar utama Akuntansi Keperilakuan yaitu: perilaku manusia, akuntansi, dan organisasi. Untuk itulah maka
This study aims In this study, there were 61 companies on the LQ45 Index in the Indonesia Stock E... more This study aims In this study, there were 61 companies on the LQ45 Index in the Indonesia Stock Exchange. The method of determining the sample using purposive sampling method. With this method, a sample of 21 companies was obtained with an observation period of 4 years (2015-2018), so that the sample size was 84 observations. The results of this study indicate that (1) Profitability has a significant positive effect on firm value. (2) The debt policy has no significant effect on firm value. (3) Dividend policy has no significant effect on firm value. (4) Profitability, debt policy and dividend policy simultaneously have a significant positive effect on firm value.
This study aims In this study, there were 61 companies on the LQ45 Index in the Indonesia Stock E... more This study aims In this study, there were 61 companies on the LQ45 Index in the Indonesia Stock Exchange. The method of determining the sample using purposive sampling method. With this method, a sample of 21 companies was obtained with an observation period of 4 years (2015-2018), so that the sample size was 84 observations. The results of this study indicate that (1) Profitability has a significant positive effect on firm value. (2) The debt policy has no significant effect on firm value. (3) Dividend policy has no significant effect on firm value. (4) Profitability, debt policy and dividend policy simultaneously have a significant positive effect on firm value.
Penelitian ini dilakukan untuk mengetahui pengaruh kepemilikan institusional dan kepemilikanasing... more Penelitian ini dilakukan untuk mengetahui pengaruh kepemilikan institusional dan kepemilikanasing terhadap pengungkapan tanggung jawab sosial perusahaan. Teknik pengumpulan data melalui datasekunder berupa laporan keuangan yang dikeluarkan oleh Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan teknik purposive sampling pada perusahaan LQ-45 yang terdaftar di pasar sekuritas Indonesia untuk periode 2012-2016. dengan jumlah sampel yang diambil sebanyak 14 perusahaan dari 45 populasi. Metode analisis yang digunakan dalam penelitian ini adalah Analisis DataKuantitatif. Hasil dari penelitian ini adalah bahwa Kepemilikan Institusional dan Kepemilikan Asing di Perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia menunjukkan bahwa Kepemilikan Institusionaldan Kepemilikan Asing memiliki pengaruh yang signifikan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan pada Perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia. , baik secara parsial maupun simultan.
Penelitian ini bertujuan untuk mengetahui pengaruh struktur organisasi, perencanaan atau anggaran... more Penelitian ini bertujuan untuk mengetahui pengaruh struktur organisasi, perencanaan atau anggaran, pelaksanaan atau pengendalian dan pelaporan secara parsial dan simultan terhadap pengendalian biaya. Penelitian ini merupakan penelitian kausal dengan pendekatan kuantitatif dengan objek penelitian pada sektor industri Kawasan Cikande Serang. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdapat di Kawasan Indutri Cikande Serang. Sampel penelitian ini adalah sebagian karyawan di Kawasan Indutri Cikande Serang yang menempati pada pos-pos anggaran biaya. Data penelitian adalah data primer yang diperoleh secara langsung melalui kuesioner penelitian yang dibagikan kepada responden penelitian. Variabel penelitian ini terdiri dari variabel bebas yang terdiri empat variabel yaitu struktur organisasi, perencanaan atau anggaran, pelaksanaan atau pengendalian dan pelaporan dan variabel dependennya adalah pengendalian biaya. Analisis data yang digunakan adalah regresi linier sederhana dan regresi linier berganda. Kesimpulan dari penelitian ini adalah bahwa baik secara parsial maupun simultan variabel penerapan struktur organisasi, sistem perencanaan atau anggaran, sistem pelaksanaan atau pengendalian, dan sistem pelaporan berpengaruh signifikan terhadap pengendalian biaya.
In Indonesia, LGBT is still considered as taboo which leads them to hide their identities and not... more In Indonesia, LGBT is still considered as taboo which leads them to hide their identities and not to reveal themselves in society. This became a problem in prison, because sources said that LGBT is contagious between inmates and there’s an increase in number of LGBT in prison, especially lesbian inmates in women’s prison. Based on this phenomenon, this exploratory study was designed to uncover the self-disclosure of lesbian inmates, especially in Women Prison Banten.
Self-Disclosure is measured by the quantity, valency, accuracy and honesty, purpose and objective, also depths of how lesbian inmates reveal themselves in society. An exploratory study is used in this research with interview and triangulation as a method to collect the data.
Using modified grounded theory, this study was able to expose several recurring themes in the data, including the reality of being lesbian inmates and the relationship between lesbian inmates in women prison. This study also found the difficulties of revealing their identity as a lesbian in prison.
This research was conducted to analyze the factors of job satisfaction aimed at determining the a... more This research was conducted to analyze the factors of job satisfaction aimed at determining the allocation of employee costs in the Work Plan and Corporate Budget (RKAP). This research was conducted at a company in the Cilegon Industrial Area, with 117 employees as respondents. This study identifies six aspects of employee satisfaction, namely organization; work; aspects of self-development; work environment; salary, benefits & welfare; company commitment and value. The six aspects are described in 25 dimensions which analyzed with Factor Analysis using SPSS. The results showed that of the 25 dimensions supported by three factors and given a new name, namely Contentedness; Well-Being; Salary. Furthermore, these three factors are used as a reference for the allocation of employee costs in the Work Plan and Corporate Budget (RKAP), where Contentedness gets a proportion of 10%; Well-Being 54%; Salary 36%. The advice given on the results of this study is because the factors of employee satisfaction are a very significant influence on employee performance and improve performance, the allocation of employee costs for budgeting continues to be carried out and evaluated for realization.
ABSTRAK Penelitian skripsi ini dilaksanakan pada tahun 2019 dengan judul "Pengaruh Inflasi dan Su... more ABSTRAK Penelitian skripsi ini dilaksanakan pada tahun 2019 dengan judul "Pengaruh Inflasi dan Suku Bunga Bank Indonesia Terhadap Return on Equity (ROE) Perusahaan Perbankan (Studi Pada Bank Umum Persero Periode 2013-2018). Tujuan penelitian ini adalah untuk mengetahui pengaruh antara inflasi dan suku bunga Bank Indonesia terhadap return on equity (ROE). Bank merupakan perusahaan yang bergerak dalam bidang keuangan, artinya aktivitas perbankan selalu berkaitan dalam bidang keuangan. Kinerja keuangan perusahaan memiliki beberapa fokus kajian yang dapat dijadikan sebagai suatu sumber ilmu pengetahuan bagi akademisi maupun praktisi dan pihak-pihak yang terlibat dalam aktivitas perekonomian. Inflasi sebagai salah satu faktor yang dapat mempengaruhi ROE saat ini memiliki sejumlah persoalan yang tengah mengemukan di masyarakat sehingga sedikit banyak mempengaruhi kinerja perusahaan perbankan di Indonesia. Pemerintah dan Bank Indonesia (BI) menyepakati tiga langkah strategis untuk menjaga agar inflasi IHK tetap berada dalam kisaran sasaran 3,5±1% pada tahun 2019. Langkah strategis tersebut perlu ditempuh guna terus memperkuat pengendalian inflasi setelah pada 2018, inflasi IHK terkendali pada level 3,13% dan berada dalam kisaran sasarannya, yakni 3,5±1%. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif, karena data yang disajikan berupa angka atau skala numerik. Populasi penelitian adalah perusahaan bank umum persero yang listing di Bursa Efek Indonesia sebanyak 5 perusahaan. Teknik pengambilan sampel penelitian menggunakan teknik purposive sampling, dimana teknik penentuan sampel ini menggunakan kriteria-kriteria yang sesuai dengan kebutuhan penelitian, sampel dalam penelitian ini adalah 5 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari ikhtisar laporan keuangan perusahaan. Intrumen analisis data menggunakan analisis regresi linier sederhana dengan menggunakan program SPSS Versi 23.0. Berdasarkan hasil pengolahan data penelitian, diketahui adjusted R Square sebesar 0,168. Hal tersebut menunjukkan bahwa variasi pada variabel return on equity dapat dijelaskan sebesar 16,80% oleh variabel inflasi dan suku bunga Bank Indonesia, sedangkan sisanya sebesar 83,20% dijelaskan oleh variabel lainnya yang tidak diteliti. Hasil uji F, diketahui terdapat pengaruh positif dari inflasi dan suku bunga Bank Indonesia terhadap return on equity perusahaan bank umum persero di Bursa Efek Indonesia dengan nilai F sebesar 3,927 dan F sebesar 3,34, menunjukkan bahwa karena nilai F > F (3,927 > 3,34), maka Ho ditolak dan H1 diterima. Kata Kunci : Inflasi, Suku Bunga Bank Indonesia, Return on Equity.
This study aims to describe the human resource's behavior cost and the effect of human resourc's ... more This study aims to describe the human resource's behavior cost and the effect of human resourc's cost to the company's performance. The cost of human resource is the cost that issued by the company to pay the human resources itself, such as salary, allowance, and welfare facility. This had been measured by using company's financial data. By using regression method, human resource's behavior cost being analyzed by the number of employees and production. This study shows that the pattern of human resource's behavior cost decreased from left to right, which means the higher the human resource's cost, the less the number of the employees. As for the amount of production, it's tend to be flat. This could means the pattern of human resource's behavior cost couldn't support the existing theories. This study continued to find the correlation of human resource's cost with the company performance. The results show that human resource's cost didn't have any effect to the company's performance, such as productivity and profitability, but it did have a positive effect to bankruptcy, that is the bigger the human resource's cost, the smaller the level of company's bankruptcy.
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Kesimpulan dari penelitian ini adalah bahwa baik secara parsial maupun simultan variabel penerapan struktur organisasi, sistem perencanaan atau anggaran, sistem pelaksanaan atau pengendalian, dan sistem pelaporan berpengaruh signifikan terhadap pengendalian biaya.
Self-Disclosure is measured by the quantity, valency, accuracy and honesty, purpose and objective, also depths of how lesbian inmates reveal themselves in society. An exploratory study is used in this research with interview and triangulation as a method to collect the data.
Using modified grounded theory, this study was able to expose several recurring themes in the data, including the reality of being lesbian inmates and the relationship between lesbian inmates in women prison. This study also found the difficulties of revealing their identity as a lesbian in prison.
Kesimpulan dari penelitian ini adalah bahwa baik secara parsial maupun simultan variabel penerapan struktur organisasi, sistem perencanaan atau anggaran, sistem pelaksanaan atau pengendalian, dan sistem pelaporan berpengaruh signifikan terhadap pengendalian biaya.
Self-Disclosure is measured by the quantity, valency, accuracy and honesty, purpose and objective, also depths of how lesbian inmates reveal themselves in society. An exploratory study is used in this research with interview and triangulation as a method to collect the data.
Using modified grounded theory, this study was able to expose several recurring themes in the data, including the reality of being lesbian inmates and the relationship between lesbian inmates in women prison. This study also found the difficulties of revealing their identity as a lesbian in prison.