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PENGARUH UKURAN PERUSAHAN, FINANCIAL DISTRESS, RESIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI Mega Andani; Netty Nurhayati
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 1 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 14. No.1 Maret 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract, The purpose of this research is to examine the effect of company size, financial distress, litigation risk on accounting conservatism in the food and beverage manufacturing sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The population of this research used food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019 as many as 30 companies. The research sample used purposive sampling technique. The research sample used was 19 companies. The analysis technique uses multiple linear regression. The results of this research indicate that company size has an effect on accounting conservatism, financial distress has no effect on accounting conservatism, litigation risk has an effect on accounting conservatism in the manufacturing of the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PDAM BANDARMASIH KOTA BANJARMASIN SEBELUM DAN SELAMA COVID-19 Netty Nurhayati; Mega Andani
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 15 No 1 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.1 Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i1.369

Abstract

The purpose of this research is to compare the financial performace of PDAM Bandarmasih in Banjarmasin city before and during the Covid-19 pandemic. The population of this research is PDAM Bandarmasih Financial Report. The sample is balance sheet and income statement from April to December 2019 for the period before covid-19 and April to December 2020 for the period during covid-19. Hypothesis testing using parametric test ‘Paired sample t-test’ and non parametric test ‘Wilcoxon Sign Test’. The Result of this study, state that the financial performance of PDAM Bandarmasih as measured by the Liquidity Ratio, Solvency Ratio and Basic Earning Power Ratio during Covid-19 is significantly different and better than before Covid-19.
EFEK MODERASI KEPEMILIKAN MANAJERIAL TERHADAP HUBUNGAN LIKUIDITAS, PROFITABILITAS DAN LEVERAGE DENGAN NILAI PERUSAHAAN Muthia Harnida; Siti Mardah; Netty Nurhayati
Al-Kalam Jurnal Komunikasi, Manajemen dan Bisnis Vol 10, No 2 (2023): JULI : AL KALAM JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v10i2.11623

Abstract

This research aims at examining and analyzing the effect of liquidity (current ratio), profitability (return on assets), and leverage (debt to equity ratio) on company value with the proxy of Tobin’s Q. This study also investigates the moderation effect of managerial ownership on the relationship among liquidity, profitability, and leverage on company value. The sample of this research is manufacturing companies of consumer goods with 74 observations for the period of 2015 to 2021. The result using the multiple regression analysis and moderated regression analysis shows that profitability has a significant effect on the company value, but liquidity and leverage have no significant effect on the company value. The moderation effect of managerial ownership affects the relationship between liquidity and the company value. Meanwhile, managerial ownership cannot moderate the relationship between profitability (return on asset) and leverage (debt to equity ratio) on the company value.
Beyond Numbers: The Dance of Determinants in Audit Report Timing for Indonesian Stock Exchange Manufacturers (2018-2020) Sriyunia Anizar; Netty Nurhayati
At-Tadbir : jurnal ilmiah manajemen Vol 8, No 1 (2024): At-Tadbir: jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/atd.v8i1.11221

Abstract

The purpose of this research was to determine the effect of audit tenure and Public Accounting Firm (KAP) reputation on the timeliness of submitting financial reports (report lag) of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The samples for this research were collected from 112 companies over a period of 3 years, so the total number of samples obtained were 336. The testing of hypotheses in this research is done using logistic regression. The research results show that tenure audits influence the report lag, but KAP reputation does not influence the report lag
The Influence of Individual, Job, and Organizational Characteristics on Organization Citizen Behavior (OCB) on Land Transportation Management Center Employees Region XV South Kalimantan Ariani, Gusti Meinar Girda; Herawati, Ana Sofia; Mardah, Siti; Nurhayati, Netty
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.212

Abstract

This study aims to determine and analyze whether there is an influence of Individual Characteristics, Work Characteristics and Organizational Characteristics on Organizational Citizen Behaviour at Balai Pegelola Transportasi Darat Wilayah XV Provinsi Kalimantan Selatan. This research is categorized as quantitative research with a questionnaire instrument.  The population in this research is all employees of Balai Pegelola Transportasi Darat Wilayah XV Provinsi Kalimantan Selatan counted  135  people. Sampling technique by means of saturated sampling technique or census.  The data used in this study is the primary data obtained through a questionnaire. The analysis method by using a validity test and reliability test using Cronbach  Alpha.  Measurers proved to be valid and reliable for research instruments.  Multiple regression analysis is used to test the hypothesis of this research. Based on the results of this study it is known that the results of multiple linear regression test is  Y = 0,951 + 0,195 X1 + 0,350 X2 + 0,387 X3 where,  Individual Characteristic  (X1), Work Characteristic (X2), Organization Characteristic (X3) and Organization Citizen Behaviour (Y). Then T test results of Individual Characteristics significantly affect of OCB (2,446 > 1,656). Work Characteristic has a significant effect that is (2,690 > 1,656) and Organization Characteristic (4,507 > 1,656) also has a significant effect. Test  F  together there is a  significant influence on Organization Citizen Behaviour  (247,626 > 3,06).  R  square test results give a  value of  0,925  which means 92,5%  employee satisfaction variable can be explained through two independent variables, while the rest of the 7,5% influenced or explained by other factors not included in this study.
The Analysis of Village Fund Management in Juuh Village, Tebing Tinggi District, Balangan Regency Ridhawati, Rakhmi; Putri , Winda Agusntina; Nurhayati , Netty Nurhayati; Yuliastina, Mellani
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.2180

Abstract

This study aims to analyze on how the Management of Village Fund in Juuh Village, Tebing Tinggi Subdistrict, Balangan Regency in 2019 according to Permendagri No. 20 of 2018. Village Funds are one of the government accountability to increase the development in rural area. The source of Village Fund is from State Budget Revenue and Expenditures which allocated for Transferred village through Budget Income and District Area Spending and used for maintaining governance finance, development on executin, community construction, and society empowerment. This study was held in Juuh Village, Tebing Tinggi Subdistrict, Balangan Regency. This study uses qualitative method with techniques for data collection as interview, observation, and documentation. Informants on this research consist of the Head of Juuh Village and its apparatus with the total of seven people. The results study shows that there are corresponding with Permendagri No. 8 of 2018 concerning Management Village Finance at implementation and administration level. Meanwhile at planning, reporting, and accountability level there is no corresponding with Permendagri No. 20 of 2018 concerning Village Financial Management.
How Good Corporate Governance, Financial Performance and External Factors Influence Company Value Kurniaty; Yuliastina, Mellani; Nurhayati, Netty; Lesmanawati, Dewi
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3697

Abstract

The purpose of this study is to examine and explain the effect of good corporate governance on company value, the effect of financial performance on company value, and the influence of external factors on company value. In addition, many previous studies explored good corporate governance using ownership structure indicators, and this study also aims to reexamine the theory that has been used The model used in data analysis in this study is the PLS model by going through four stages of testing, namely individual item reliability, internal consistency reliability, average variance extracted, and discriminant validity. The results of the study show that: 1) Good Corporate Governance has a significant effect on Corporate Value; 2) Financial Performance does not have a significant effect on Company Value; 3) External Factors do not have a significant effect on Company Value. The resulting Termination Test (R2) was 29.3%, meaning that the contribution of the influence of Good Corporate Governance, Financial Performance, and External Factors variables on Company Value was 29.3% including moderate categories, while the remaining 70.7% was influenced by other variables that were not included in this model.
PENGARUH PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA Indriani, Made; Harnida, Muthia; Nurhayati, Netty Nurhayati
KINDAI Vol 20 No 2 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i2.1642

Abstract

Penelitian ini menguji dan menganalisis pengaruh profitabilitas, leverage dan kebijakan dividen terhadap harga saham baik secara parsial maupun simultan pada Perusahaan Sektor Makanan dan Minuman yang terdaftar di BEI. Sampel yang digunakan adalah 40 data perusahaan dari 8 perusahaan sektor makanan dan minuman yang terdaftar di BEI untuk periode 2018 – 2022. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS versi 26. Hasil penelitian membuktikan bahwa secara parsial, profitabilitas (ROA) berpengaruh positif tidak signifikan terhadap harga saham, leverage (DER) berpengaruh negatif signifikan terhadap harga saham dan kebijakan dividen (DPR) berpengaruh negatif signifikan terhadap harga saham. Sedangkan secara simultan profitabilitas, leverage dan kebijakan dividen berpengaruh signifikan terhadap harga saham dengan pembagian proporsi pengaruh sebesar 45%. Kata kunci: : Profitabilitas, Leverage, Kebijakan Dividen, Harga Saham, Signalling Theory
The Influence Of Motivation, Career Development, And Self-Efficacy On Employee Performance (Study At Princess Cosmetic Store Banjarmasin) Damayanti, Maulida Fitri; Nurhayati, Netty; Kurniaty, Kurniaty; Zamilah, Ervica
At-Tadbir : jurnal ilmiah manajemen Vol 9, No 1 (2025): At-Tadbir: jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/atd.v9i1.17172

Abstract

This study aims to examine and analyze the influence of: (1) Motivation partially on Employee Performance at Princess Cosmetic Store Banjarmasin, (2) Career Development partially on Employee Performance at Princess Cosmetic Store Banjarmasin, (3) Self-Efficacy partially on Employee Performance at Princess Cosmetic Store Banjarmasin, and (4) Motivation, Career Development, and Self-Efficacy simultaneously on Employee Performance at Princess Cosmetic Store Banjarmasin. This study employs a quantitative research method. The sampling technique used in this study is the saturated sampling technique, with a population comprising all employees of Princess Cosmetic Store Banjarmasin totaling 40 respondents. The data analysis is conducted using Multiple Linear Regression with the SPSS program. The results of this study indicate that: (1) Motivation partially has a positive but not significant effect on Employee Performance at Princess Cosmetic Store Banjarmasin, (2) Career Development partially has a positive and significant effect on Employee Performance at Princess Cosmetic Store Banjarmasin, (3) Self-Efficacy partially has a positive and significant effect on Employee Performance at Princess Cosmetic Store Banjarmasin, and (4) Motivation, Career Development, and Self-Efficacy simultaneously or collectively have a significant effect on Employee Performance at Princess Cosmetic Store Banjarmasin.