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Nurdhiana .
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Economics, Econometrics & Finance

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Pengaruh Kemampuan Dan Motivasi Terhadap Kinerja Karyawan Akunting Pada Kantor Konsultan Pajak Pakar Penata Usaha Periode 2012 Prabowo, Pergua Ady Setya; ., Nurdhiana
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

Human resources is one important asset of a company to compete in the business world. Besides being supported by an educational background and skills, employees also must have appropriate skills to work. This research was done to know and analyze the influence of ability and motivation to external accounting employee performance of tax consultant office Pakar Penata Usaha in 2012. The population of this research was 50 external accounting employees, and the samples were 30 people. The sampling technique used was non-probability sampling method or saturated sampling. The analysis tool was multiple linear regression and classical assumption tests. The result showed that Ŷ = 7.744 +0.561 (X1) + (-0.026) X2. The number of partial multiple linear regression (t test) indicated that ability (X1) had a positive influence to performance (Y). Concurrent test (F test) showed the ability and motivation had a positive influence to performance. Meanwhile, the level of significance of independent variable of ability (X1) and motivation (X2) and also dependent variable of performance had the influence 15.3% and the rest 84.7% was explained by other variables, not included in this study. Keywords: Ability, Motivation, Job Performance
Pengaruh Laba Bersih dan Arus Kas Operasi Terhadap Kebijakan Dividen Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2010 Irawan, Dafid; ., Nurdhiana
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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The purpose of this study was to determine the influence of net income andoperating cash flow on dividend policy in all companies listed in the Indonesia Stock Exchange period2009-2010. This research used a causal comparative research that is a study of data collected afterthe occurrence of a fact or event with the characteristics of the problem in the form of a causalrelationship between two or more variables. The population was 401 company and the samples were44 companies. The Sampling technique in this study was selected using nonprobability samples, thatwas purposive sampling technique with judgment sampling method. The analysis tool used wasmultiple linear regression analysis. From the results of testing that has been done in all companieslisted in the Indonesia Stock Exchange 2009-2010 got the results that simultaneously Net Income (X1)and Operating Cash Flow (X2) had influence on dividend policy (Ŷ). This was proved from the value ofF count (6.362) was greater than the value of F table (3.12). In partial regression test (t-test), NetIncome variable (X1) had positive effect on dividend policy with t value (3.444) was greater than thevalue of t table (1.9930). Meanwhile Operating cash flow variable (X2) had no positive influence onDividend Policy with t count (-0.153) was greater than t-table value (-1.9930).Keywords : Net Income, Operating Cash Flow, Dividend Policy.
Pengaruh Book Value (BV), Price to Book Value (PBV), Earning Per Share (EPS), dan Price Earning Ratio (PER) Terhadap Harga Saham Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2007 – 2010 Mulia, Fredy Hermawan; ., Nurdhiana
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

This research aimed to analyze the influence of Book Value (BV), Price to Book Value(PBV), Earning Per Share (EPS), and Price Earning Ratio (PER) to the stock price of food and beveragecompanies listed in Indonesian Stock Exchange in 2007-2010. The population in this research was 18companies and the samples in this research were 16 food and beverage companies in Indonesia StockExchange in 2007-2010. This research used method of nonprobability sampling, that was purposivesampling and in determining samples, it used judgment sampling. While the analysis instrument in thisresearch was multiple linear regression. The simultaneous regression testing (F-test) indicated that thevariable of Price to Book Value (PBV), Earning Per Share (EPS), and Price Earning Ratio (PER) hadsignificant influence to the stock price. It could be proved from the F value (6,012) was bigger than Ftable (2.79). In the partial regression testing (t-test), the variable of Price to Book Value (PBV) did nothave siginificant influence to the stock price with t value (-1,737) was bigger than -t table (-2,0049).Meanwhile, the Earning Per Share (EPS) variable had siginificant influence to the stock price with t value(340,925) was bigger than t table (2,0049) and the Price Earning Ratio (PER) variable also had noinfluence with t value(103,571) was bigger than t table (2,0049).Keywords : stock price, book value, price to book value, earning per share and price earning ratio.
Persepsi Pemerintah Daerah terhadap Partisipasi Masyarakat dan Transparansi Akuntabilitas Anggaran Pudjiastuti, Irjani; ., Nurdhiana
Jurnal Ilmu Ekonomi ASET Vol 12, No 2 (2010)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

The purpose of this research was to know the response of local government ofCentral Java Province to society participation and the transparency and accountability incompilation of APBD. Population in this research was all committee of Budget compiler whichwas consisted of 32 people, and sample taken by census, and also the data analysis method inthis research by using scale of interval class. The result of this research indicated that perceptionof local government of Central Java Province to society participation in budget compilationin very good criterion with average of weight 29,50. and the perception of local government ofCentral Java Province to transparency and accountability related to compilation of APBD incriterion very good with average of weight 21,25. So that there by perception of LocalGovernment of Central Java Province to society participation in compilation of budget andpublic policy transparency in budget compilation was very good, so that it can be conductedthat people are active in participation of compilation of budget and activity of transparencyand accountability has been very transparent and accountable.Keywords : transparency, accountability, society participation.
Pengaruh Atribut-Atribut Kualitas Audit Terhadap Kepuasan Klien ., Fadhlurokhman; ., Nurdhiana
Jurnal Ilmu Ekonomi ASET Vol 11, No 2 (2009)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

The purpose of the research is to find out the influence of experience in auditing,comprehend clients’ industry, responsive to client’s need, obey to general standard, and KAPleaders’ involvement toward clients’ satisfaction at manufacture companies in Semarang.Whereas, the sample of this research is 31 financial managers or controllers at big manufacturecompany in Semarang. The statistical analysis in this research is multiple linear regression.There are four results of partial hypothesis test. First, it shows that experience in auditing haspositive significant influence toward clients’ satisfaction. Second, the hypothesis test ofcomprehend clients’ industry indicates positive significant influence toward clients’ satisfaction.Third, the test hypothesis of responsive to clients’ need has significant influence toward clients’satisfaction. Then, the test of obeying to general standard shows positive significant influencetoward clients’ satisfaction. The test of KAP leaders’ involvement also shows positive significantinfluence toward clients’ satisfaction. The result of simultaneous hypothesis test indicates thatthere is significant influence of experience in auditing, comprehend clients’ industry, responsiveto client’s need, obey to general standard, and KAP leaders’ involvement toward clients’satisfaction.Keywords : experience, comprehension, response, obidience, involvement, satisfaction.
PERAN AUDIT INTERNAL DALAM PENERAPAN GOOD CORPORATE GOVERNANCE PADA BADAN USAHA MILIK NEGARA PROVINSI JAWA TENGAH Nurdhiana .; Tri Bodroastuti
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 2 (2014): VOL.3 NO. 2 EDISI NOPEMBER 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government
Co-Authors Fadhlurokhman . Fredy Hermawan Mulia Irjani Pudjiastuti Mochammad Imron Awalludin Pergua Ady Setya Prabowo Tri Bodroastuti