ABSTRAKTujuan penelitian – Penelitian bertujuan untuk menguji secara empiris pengaruh profitabilitas leverage, proporsi dewan komisaris, ukuran KAP dan ukuran perusahaan terhadap luas pengungkapan informasi sukarela laporan keuangan tahunan perusahaan sector keuangan yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Desain/Metodologi/Pendekatan – Metode pengambilan sampel yang digunakan adalah purposive sampling, terdapat 72 perusahaan yang memenuhi kriteria untuk di uji. Data dianalisis melalui analisis kuantitaif dan melalui uji asumsi klasik, sehingga didapat model pengujian hipotesis dengan regresi linier berganda yaitu Y = a+b1X1 + b2X2 + b3X + b4X4 + B5X5 +? Temuan – Secara parsial hasil penelitian ini menyimpulkan bahwa profiabilitas dan ukuran perusahaan berpengaruh signifikan terhadap luas pengungkapan sukarela, sedangkan leverage, proporsi dewan komisaris, ukuran KAP tidak berpengaruh terhadap luas pengungkapan sukarela. hasil uji F menunjukkan secara simultan seluruh variable independen berpngaruh terhadap variable dependen. Keterbatasan penelitian – penelitian selanjutnya disarankan untuk menambah jumlah sampel perusahaan dan menghitung ulang perhitungan indeks pengungkapan sukarela. Originality/value – Penelitian ini memasukkan lebih banyak variable yang diduga mempengaruhi luas pengungkapan sukarela, sehingga hasil penelitian lebih komprehensif. Keywords: proprosi dewan komisaris, Ukuran KAP, Pengungkapan Sukarela
This study aims to see whether before and after the implementation of PSAK72 will affect the performance of financial construction companies that are on the Indonesia Stock Exchange. The data used is secondary data with a population of 24 issuers. The research sample was based on purposive data collection techniques with certain criteria obtained by 21 issuers throughout 2018-2020. The analysis technique used is quantitative descriptive. The Wilcoxon Signed Rank Test was used as an analytical test tool in this study. The test results show that before and after the implementation of PSAK 72 does not affect financial performance as represented by the current ratio, debt to equity ratio, and net profit margin. This means that this research adds to previous empirical research evidence which states that there is no effect of PSAK72 implementation on financial performance. The adoption of PSAK72 does not necessarily significantly increase or decrease a company's financial performance. Keywords : Financial Performance, Financial Ratio, PSAK72 ABSTRAK Penelitian ini bertujuan melihat apakah sebelum dan sesudah penerapan PSAK72 akan mempengaruhi kinerja keuangan perusahaan konstruksi yang ada di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder dengan populasi berjumlah 24 emiten. Sampel penelitian berdasarkan teknik pengumpulan data secara purposif dengan krieria tertentu diperoleh sebanyak 21 emiten sepanjang tahun 2018-2020. Teknik analisis yang digunakan deksriptif kuantitatif. Uji Wilcoxon Signed Rank Test digunakan sebagai alat uji analisis dalam penelitian ini. Hasil uji menunjukkan bahwa sebelum dan sesudah penerapan PSAK 72 tidak mempengaruhi kinerja keuangan yang diwakilkan oleh current ratio, debt to equity ratio, dan net profit margin. Artinya penelitian ini menambah bukti empiris penelitian sebelumnya yang menyatakan bahwa tidak adanya pengaruh penerapan PSAK72 terhadap kinerja keuangan. Penerapan PSAK72 belum tentu meningkatkan atau menurunkan kinerja keuangan perusahaan secara signifikan. Kata Kunci: Kinerja Keuangan, PSAK72, Rasio Keuangan
The aims of this study are: To find out how the influence of CSRD, institutional ownership, leverage and asset growth on firm value in construction, property and real estate companies listed on the Indonesian stock exchange. This research design includes the type of associative research, namely research that seeks the influence or relationship of two or more variables. Based on the type of data, this research is classified as quantitative research, namely research that uses numbers. Simultaneously or simultaneously (the results of statistical F test) show that there is no influence between CSRD, Institutional Ownership, Leverage, and Asset Growth on Firm Value in Construction, Property and Real Estate companies listed on the Indonesian stock exchange. Partially (t-test results) show that CSRD (X1) has no effect on Firm Value (Y), Institutional Ownership (X2) has no effect on Firm Value (Y), Leverage (X3) has no effect on Firm Value (Y), and Asset Growth (X4) has no effect on Firm Value in Construction, Property and Real Estate companies listed on the Indonesian stock exchange
ABSTRAK Tujuan dari penelitian ini adalah menguji apakah disiplin dan motivasi kerja akan mempengaruhi kinerja pegawai PT. KAI (Persero) Divisi Regional III Palembang pada unit keuangan. Teknik pengambilan sampel pada penelitian ini adalah menggunakan sampel jenuh, dimana semua populasi dalam penelitian dijadikan sampel dengan jumlah 28 orang. Variabel dependen dalam penelitian ini adalah disiplin, motivasi kerja dan variabel independennya adalah kinerja pegawai, dengan kuesioner sebagai teknik pengumpulan data. Analisis data yang digunakan adalah regresi linier berganda. Hasil regresi menunjukkan Y = 5.953 + 0.258X1 + 0.773X2. Dimana terdapat pengaruh positif dan signifikan secara simultan untuk disiplin dan motivasi kerja terhadap kinerja pegawai dengan nilai Fhitung 19.975 > F tabel 3.369 dengan nilai signifikan 0.000 < 0,05. Sedangakan tidak ada pengaruh secara parsial displin kerja terhadap kinerja pegawai dengan nilai thitung 0.897 < ttabel 2.060 dan ada terdapat pengaruh secara parsial variabel motivasi kerja terhadap kinerja pegawai dengan nilai thitung 4.143 > ttabel 2.060. Nilai R2 sebesar 0.615 yang artinya disiplin dan motivasi kerja berpengaruh sebanyak 61.5% terhadap kinerja pegawai PT. KAI (Persero) Divisi Regional III Palembang Unit Keuangan. Kata Kunci: Disiplin, Motivasi Kerja, Kinerja Pegawai ABSTRACT The purpose of this research is to test whether discipline and work motivation will affect the performance of PT. KAI (Persero) Regional Division III Palembang in the financial unit. The sampling technique in this study was to use a saturated sample, where all of the population in the study were sampled with a total of 28 people. The dependent variable in this study is discipline, work motivation and the independent variable is employee performance, with a questionnaire as a data collection technique. The data analysis used is multiple linear regression. The regression results show Y = 5.953 + 0.258X1 + 0.773X2. Where there is a positive and significant influence simultaneously for discipline and work motivation on employee performance with a Fcount of 19,975 > F table of 3,369 with a significant value of 0,000 <0.05. Meanwhile, there is no partial effect of work discipline on employee performance with a tcount of 0.897 < ttable of 2.060 and there is a partial effect of work motivation on employee performance with a tcount of 4.143 > ttable of 2.060. The R2 value is 0.615 which means that discipline and work motivation have an effect of 61.5% on the performance of employees of PT. KAI (Persero) Regional Division III Palembang Finance Unit. Keywords : Dicipline, Motivation, Performance
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