Zona Akuntansi: Program Studi Magister Akuntansi Universitas Batam

DETERMINATION OF COMPENSATION, WORK FACILITIES, WORK DISCIPLINE ON WORK MOTIVATION AS A VARIABLES OF WORKING SATISFACTION MEDIATOR USING SEM-PLS IN (EMPLOYEE RESEARCH STUDY OF BP BATAM)

Tommy Arby Rumengan, M. Zainur, Jemmy Rumengan, Khadafi — Fri, 03 Mar 2023 00:00:00 +0000

In this study, researchers used respondent data, such as gender, age and length of work of respondents in order to provide information about the characteristics of respondents. Where from the questionnaires distributed as many as 40. The discussion in this chapter is the result of field studies to obtain questionnaire answer data that measures five main variables in this study, namely compensation, work facilities, work discipline, work motivation and job satisfaction. Data analysis with parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square) regarding research variables, instrument testing, normality test, hypothesis testing, and discussion of hypothesis test results and Path Analysis Path. This study uses path analysis to examine relationship patterns that reveal the effect of a variable or set of variables on other variables, both direct and indirect. The calculation of the path coefficient in this study was assisted by Smart PLS Ver 3.0. To determine the direct and indirect effect between variables, it is seen from the calculation of the path coefficient and to determine the significance. The influence of the variable X3 on X4 has a P-Values value of 0.007 <0.05, so it can be stated that the effect of X3 on X4 is significant. The influence of the X3 variable on Y has a P-Values value of 0.011 <0.05, so it can be stated that the effect of X3 on Y is significant. The effect of the variable X4 on Y has a P-Values value of 0.002 <0.05, so it can be stated that the effect of X4 on Y is significant. The effect of variable X1 on X4 has a P-Values value of 0.007 <0.05, so it can be stated that the effect of X1 on X4 is significant. The effect of the variable X1 on Y has a P-Values value of 0.009 <0.05, so it can be stated that the effect of X1 on Y is significant. The effect of the variable X2 on X4 has a P-Values value of 0.021 <0.05, so it can be stated that the effect of X2 on X4 is significant. The influence of the X2 variable on Y has a P-Values value of 0.012 <0.05, so it can be stated that the effect of X2 on Y is significant.

DETERMINATION OF LOCUS OF CONTROL, WORK DISCIPLINE, WORKING ENVIRONMENT WITH WORK SATISFACTION AS A MEDIATOR VARIABLES TO WORK MOTIVATION USING SEM-PLS IN (EMPLOYEE RESEARCH STUDY IN THE BINTAN DISTRICT HEALTH OFFICE)

Tammy Ikbal Rumengan, Nelly Irawati, Jemmy Rumengan, Khadafi — Fri, 03 Mar 2023 00:00:00 +0000

In this study, researchers used respondent data, such as gender, age and length of work of respondents in order to provide information about relationships. Where from the questionnaires distributed as many as 75. The discussion in this chapter is the result of field studies to obtain questionnaire answer data that measures the five main variables in this study, namely locus of control, work discipline, work environment, job satisfaction, and work motivation. Data analysis with parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square) regarding research variables, instrument tests, normality tests, hypothesis testing, and discussion of the results of hypothesis testing and Path Analysis Path. This study uses path analysis (path analysis) to examine patterns of relationships that reveal the effect of a variable or a set of other variables, both direct and indirect. The calculation of the path coefficient in this study was assisted by Smart PLS Ver 3.0. To have a direct and indirect effect between variables, the calculation results of the path coefficient and to see the significance The influence variable of X3 on X4 has a P-Values value of 0.001 <0.05, so it can be stated that the effect of X3 on X4 is significant. The influence of the X3 variable on Y with a P-Values value of 0.010 <0.05, so it can be stated that the effect of X3 on Y is significant. The effect of the variable X4 on Y with a P-Values value of 0.006 <0.05, so it can be stated that the effect of X4 on Y is significant. The effect of variable X1 on X4 has a P-Values value of 0.036 <0.05, so it can be stated that the effect of X1 on X4 is significant. The influence variable X1 on Y with a P-Values value of 0.002 <0.05, so it can be stated that the effect of X1 on Y is significant. The influence variable X2 on X4 has a P-Values value of 0.002 <0.05, so it can be stated that the influence between X2 and X4 is significant. The effect of the variable X2 on Y with a P-Values value of 0.000 <0.05, so it can be stated that the effect of X2 on Y is significant.

PENGARUH ARUS KAS BERSIH, LABA AKUNTANSI, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR ASURANSI YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) DARI TAHUN 2017-2021

Maharani Yansyah, Mursal, Ely Kurniawati — Fri, 03 Mar 2023 00:00:00 +0000

This study aims to examine the Effect of Net Cash Flow, Accounting Profit, and Company Size on Share Prices in Insurance Sub-Sector Companies Listed on the Indonesia Stock Exchange (2017-2021) partially and simultaneously. This research includes quantitative research. The data used in this study are in the form of annual financial reports. The sampling technique used was the purposive sampling method. The population is 16 companies. Samples that meet the criteria are 8 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program. Based on the results of the analysis, it shows that Net Cash Flow partially has an insignificant negative effect on Stock Prices, Accounting Profits partially has a significant negative effect on Stock Prices, and Company Size partially has a significant positive effect on Stock Prices, simultaneously variables Net Cash Flow, Accounting Profit and the size of the company has a significant effect on stock prices.

PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN DAN PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021

Fatma Nursafitri, One Yantri, Ely Kurniawati — Fri, 03 Mar 2023 00:00:00 +0000

This study aims to examine and analyze the effect of capital structure, financial performance and asset growth on firm value in metal and similar manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. This research includes quantitative research. The data used in this study are in the form of annual financial reports of Metal and Similar Manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was the purposive sampling method. The population is 16 companies. Samples that meet the criteria are 7 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program.Based on the results of data analysis using SPSS 25, it shows that Capital Structure partially has an insignificant negative effect on firm value with a significance value of 0.067, Financial Performance partially has a significant positive effect on firm value with a significance value of 0.005, and Asset Growth is partially positive not significant to firm value with a significance value of 0.906. Simultaneously, the variables of Capital Structure, Financial Performance and Asset Growth have a significant effect on firm value with a significance value of 0.020.

PENGARUH FINANCIAL STABILITY, PROFITABILITAS, DAN IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN SWASTA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERATING YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI

Adinda Sukma Ramadani, Bambang Satriawan — Fri, 03 Mar 2023 00:00:00 +0000

The purpose of this study is to see the effect of financial stability, profitability, and implementation of good corporate governance partially on earnings management. This study also has the aim of proving earnings management as a moderating variable. This type of research used in this research is quantitative research. The sampling technique used non-probability sampling with the population purposive sampling method and this sample was 21 private banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The type of data used is secondary data obtained through the company's annual report. Data analysis used SPSS version 22 for windows for descriptive analysis and WrapPLS version 8 for hypothesis testing. The results of this study indicate that: financial stability has a significant positive effect on fraudulent financial reporting, profitability has a significant positive effect on fraudulent financial reporting, implementation of good corporate governance has a significant negative effect on fraudulent financial reporting, earnings management does not moderate the effect of financial stability on fraudulent financial reporting, management profit moderates the effect of profitability on fraudulent financial reporting, earnings management moderates the effect of GCG implementation on fraudulent financial reporting.

PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN RITEL YANG TERDAFTAR DI BEI PERIODE 2017-2021

Dana Cahyawati Sa’diyah, Nona Jane Onoyi, One Yantri — Fri, 03 Mar 2023 00:00:00 +0000

This research aims (1) to determine the effect of profitability on firm value in retail companies listed on the Indonesia Stock Exchange for the 2017-2021 period, (2) to determine the effect of debt policy on firm value in retail companies listed on the Indonesia Stock Exchange for the 2017-2021 period. 2021, (3) to determine the effect of company size on firm value in retail companies listed on the Indonesia Stock Exchange for the 2017-2021 period, (4) to determine the simultaneous effect of profitability, debt policy and company size on the value of companies listed on the Exchange. Indonesia Securities 2017-2021 Period. The method used in this study is a quantitative method. The test results are linear regression equation Y = 14,664 + 0.524 X1 + 1,292 X2 – 1,017 X3 + e. Partially, profitability has no significant positive effect with a t-count value of 0.914 and a significance value of 0.369. Debt Policy has a significant positive effect with a t-count value of 3.677 and a significance value of 0.001. Firm size has a significant negative effect with a t-count value of -8.595 and a significance value of 0.000. Simultaneously profitability, debt policy and firm size affect the firm value with a value of 0.000. Adjusted R Square value of profitability, debt policy and firm size to firm value is 75.2% while 24.8% is influenced by other variables not discussed in this study.