bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, dan Winner/Loser Stock pada Perataan Laba Perusahaan Manufaktur
Authors: Adriani Putu Intan , Dwija Putri I G.A.M Asri , Tenaya K. Gede Agus Indra 
Published: July 2019

This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI) during the period 2013-2016. The number of samples used are 37 companies selected through purposive sampling method with 4 years of observation so that the total sample used to be 148 samples.. The Eckel Index is used as a distinguishing indicator between firms that do income smoothing and do not make income smoothing. Data collection was done by non participant observation method. Data analysis technique used is logistic regression. Based on the results of analysis in this study indicate that profitability variables affect the income smoothing, while the variable size of the company, financial leverage, and winner/loser stock has no effect on income smoothing.
Keywords: Firm size, profitability, financial leverage, winner/loser stock, income smoothing.
Pengaruh Profesionalisme dan Time Budget Pressure Pada Kualitas Audit Dengan Fee Audit Sebagai Variabel Pemoderasi
Authors: Cita Dewi Ayu Alit , Ramantha I Wayan 
Published: July 2019

The purpose of this study was to determine the effect of professionalism and time budget pressure on audit quality with audit fees as moderating variables. This research was conducted at 9 Public Accountant Offices in Bali Province. The number of samples used was 45 respondents. The method of determining the sample is nonprobability sampling with a saturated sample technique. Data collection is done by questionnaire. The analysis technique in this study uses the analysis of Moderated Regression Analysis (MRA). The results of the analysis show that professionalism has a positive effect on audit quality and time budget pressure has a negative effect on audit quality. This study also found that audit fees strengthened the influence of professionalism on audit quality and audit fees weakened the influence of time budget pressure on audit quality.
Keywords: professionalism, time budget pressure, audit fee, and audit quality
Pengaruh Kompetensi Karyawan dan Teknologi Informasi pada Kualitas Laporan Keuangan LPD Dengan Pendidikan Sebagai Pemoderasi
Authors: Pradnya Paramitha A.A. Sg. Istri , Dharmadiaksa Ida Bagus 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi karyawan dan teknologi informasi pada kualitas laporan keuangan LPD dengan pendidikan sebagai pemoderasi. Populasi dalam penelitian ini adalah seluruh karyawan LPD Kecamatan Denpasar Selatan yaitu sebanyak 228 orang. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling, memeroleh sampel yaitu sebanyak 55 sampel. Metode pengumpulan data yang digunakan adalah metode survei dengan menyebarkan kuesioner. Jumlah kuesioner yang kembali yaitu sebanyak 50 kuesioner. Teknik analisis data yang digunakan adalah MRA dengan Uji Selisih Mutlak. Hasil penelitian ini menunjukkan bahwa kompetensi karyawan dan teknologi informasi berpengaruh positif pada kualitas laporan keuangan. Pendidikan tidak mampu memoderasi pengaruh kompetensi karyawan pada kualitas laporan keuangan, namun mampu memoderasi dan memerkuat pengaruh teknologi informasi pada kualitas laporan keuangan. Hasil penelitian ini diharapkan mampu memberikan tambahan informasi pada pihak – pihak yang berkaitan langsung dalam menyusun laporan keuangan untuk menjalankan tugasnya dengan baik sehingga akan mampu menghasilkan laporan keuangan yang berkualitas.
Kata kunci: kualitas laporan keuangan, kompetensi karyawan, teknologi informasi, dan pendidikan
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan Dengan Kebijakan Deviden Sebagai Pemoderasi
Authors: Nilayanti Mila , Suaryana I Gusti Ngurah Agung 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap kinerja keuangan perusahaan dengan kebijakan deviden sebagai variabel pemoderasi. Lokasi penelitian ini berada di Bursa Efek Indonesia pada tahun 2012-2016. Populasi dari penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2016. Perusahaan yang dijadikan sampel dipilih menggunakan metode purposive sampling. Kinerja keuangan perusahaan diukur dengan return on asset (ROA), kepemilikan manajerial dihitung dengan perbandingan jumlah saham direksi, komisaris, dan manajer dengan jumlah saham beredar, kepemilikan institusional dihitung dengan perbandingan jumlah saham yang dimiliki institusi dengan jumlah saham beredar, dan kebijakan deviden diukur dengan dividend payout ratio (DPR). Teknik analisis data yang digunakan dalam penelitian ini adalah uji statistik deskriptif, uji asumsi klasik, dan moderated regression analysis (MRA). Hasil pengujian menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap kinerja keuangan perusahaan, kepemilikan institusional berpengaruh positif terhadap kinerja keuangan perusahaan, kebijakan deviden mampu memperkuat pengaruh kepemilikan institusional terhadap kinerja keuangan perusahaan dan tidak mampu memoderasi pengaruh kepemilikan manajerial terhadap kinerja keuangan perusahaan.
Kata kunci: Kinerja keuangan, kepemilikan manajerial, kepemilikan institusional, kebijakan deviden, perbankan
Pengaruh Kebijakan Utang Pada Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi
Authors: Trisna Dewi I Gusti Agung , Sari Maria M. Ratna 
Published: July 2019

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kebijakan utang pada nilai perusahaan dan ukuran perusahaan dalam memoderasi pengaruh kebijakan utang terhadap nilai perusahaan. Penelitian ini menggunakan data pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling, dengan jumlah pengamatan sebanyak 13 perusahaan. Teknik analisis data yang digunakan adalah Moderate Regression Analysis (MRA) / analisis regresi moderasi. Berdasarkan hasil penelitian, ditemukan bahwa kebijakan utang memiliki pengaruh negatif signifikan terhadap nilai perusahaan dan ukuran perusahaan mampu memoderasi pengaruh kebijakan utang terhadap nilai perusahaan.
Kata Kunci: Kebijakan utang, ukuran perusahaan, nilai perusahaan
Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Melalui Corporate Social Responsibility (CSR)
Authors: Mardi Mardi , Hermanto Hermanto , Widyastuti Erna 
Published: July 2019

Tujuan jangka pendek perusahaan untuk memaksimalkan laba dan tujuan jangka panjang untuk meningkatkan nilai perusahaan. Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, dewan komisaris, perencanaan bonus, dan kinerja keuangan pada nilai perusahaan melalui pengungkapan Corporate Social Responsibility. Populasi penelitian sebanyak 172 perusahaan dengan kategori high profile yang tercatat di bursa efek indonesia tahun 2015. Teknik pengambian sampel dengan metode purposive sampling berdasarkan kriteria yang telah ditentukan, maka diperoleh jumlah sampel sebanyak 113 perusahaan. Teknik analisis data pada penelitian menggunakan analisis jalur. Hasil statistik menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility maupun nilai perusahaan, perencanaan bonus tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility namun berpengaruh terhadap nilai perusahaan, sedangkan dewan komisaris dan kinerja keuangan berpengaruh terhadap pengungkapan Corporate Social Responsibility maupun nilai perusahaan, sementara pengungkapan Corporate Social Responsibility berpengaruh terhadap nilai perusahaan tetapi belum mampu menjadi variabel intervening.
Kata kunci: Ukuran perusahaan; dewan komisaris; perencanaan bonus; kinerja keuangan; CSR; nilai perusahaan
Persepsi Etis Mahasiswa Akuntansi Atas Perilaku Tidak Etis Akuntan
Authors: Lestari Kadek Indah Dwi , Ramantha I Wayan 
Published: July 2019

The research objective was to determine the effect of knowledge of ethics, idealism, relativism and gender on accounting students 'ethical perceptions of accountants' unethical behavior. This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used amounted to 94 accounting students with multiple linear regression analysis techniques. Based on the results of the study it was found that knowledge of ethics and idealism negatively affected accounting students' ethical perceptions of accountant's unethical behavior. This shows that the higher the knowledge of ethics and idealism that students have, the more they disagree with the ethical behavior of accountants. Relativism has a positive effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that the higher the relativism that students have, the more they agree with the ethical behavior of accountants. Gender has a negative but not significant effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that men and women give an attitude of disagreement with accountants' unethical behavior.
Keywords: Ethical knowledge, idealism, relativism, gender, ethical perceptions, accounting students, unethical behaviour
Pengaruh Likuiditas, Kebijakan Dividen, Profitabilitas, dan Ukuran Perusahaan pada Nilai Perusahaan
Authors: Cahyani Gusti Ayu Putri , Wirawati Ni Gusti Putu 
Published: July 2019

Signal theory emphasizes that company information can be responded differently by investors. One method used to analyze company value is using the Price to Book Value (PBV) approach. This study aims to analyze the effect of liquidity, dividend policy, profitability, and firm size on firm value. This research was conducted on companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2013-2016. The number of samples taken as many as 10 companies used the nonprobability sampling method with a purposive sampling technique, so that the number of samples during the 4 years of observation became 40 companies. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that liquidity and profitability have a positive effect on firm value, while dividend policy and company size have no effect on firm value.
Keywords: Liquidity, dividend policy, profitability, company size, and company value
Pengaruh Kemampuan dan Keterlibatan Pengguna Terhadap Kinerja Sistem Informasi Pengelolaan Keuangan Daerah
Authors: Eka Yustikarana Putu Bayu , Wirakusuma Made Gede 
Published: July 2019

One manifestation of the application of information technology carried out by the government in the Bali provincial tourism office is improving regional financial management using the Regional Financial Management Information System (SIPKD). Partially needed in the implementation of the system for users who are not involved in the system. Lack of understanding and technical support involving support in the use of SIPKD, which leads to delays in submitting financial reports and answer accountability reports. The aim of the study was to study most user needs and support users in the Regional Financial Management Information System (SIPKD). The method of selecting samples in this study used a saturated sample technique (census). The number of samples in this study were 40 people. Based on published research results regarding the user's ability and positive and significant user support for the performance of SIPKD at the Bali Provincial Tourism Office.
Keywords: Use users, user capabilities, SIPKD performance
Reaksi Pasar Terhadap Kenaikan Bank Indonesia 7-Day Reverse Repo Rate Tanggal 15 Agustus 2018
Authors: Rian Mahendra I Kadek , Rasmini Ni Ketut 
Published: July 2019

This study aims to examine the information content by explaining at the market reaction to the announcement of the 7-Day Reverse Repo Rate BI increase on August 15 2018 as measured by the abnormal return and trading volume activity. This research is an event study with an observation period of 7 exchange workdays, namely three days before (t-3), event date (t0), and three days after the event (t + 3). The sample is a company incorporated in the LQ45 Index for the period of August 2018 to January 2019. The method of determining the sample is a purposive sampling technique. The data analysis technique uses paired samples t-test and Wilcoxon signed rank test. The results showed a difference in average abnormal return and average trading volume activity before and after a 7-Day Reverse Repo Rate BI increase on August 15, 2018. This indicates that the event has information content.
Keywords: Event study, abnormal return, trading volume activity
Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak
Authors: Dwiyanti Ida Ayu Intan , Jati I Ketut 
Published: July 2019

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance.
Keywords: Profitability, capital intensity, inventory intensity, tax avoidance
Pengaruh Variabel Ekonomi Makro Pada Nilai Intrinsik Saham
Authors: Putra Sadia I Komang Gede Darma , Wirajaya I Gde Ary 
Published: July 2019

The purpose of this study was to find out and obtain empirical evidence of the effect of the rupiah exchange rate and gross domestic product on the intrinsic value of shares. The population of this study is non-financial companies listed on the Indonesia Stock Exchange for the period 2016-2017. The data sources used in this study are secondary data obtained in the annual reports of companies listed on the Indonesia Stock Exchange by accessing the site www.idx.co.id and the company's website. The sampling technique used was purposive sampling with a total sample of 283 companies in 2 years, so that in total 566 total observations were obtained. The data analysis used in this study is multiple linear regression analysis. Based on the results of the analysis it was found that the rupiah exchange rate variable had a negative effect on the intrinsic value of shares. While the gross domestic product variable has a positive influence on the intrinsic value of shares.
Keywords: Price Earning Ratio, Rupiah Exchange Rate, Gross Domestic Product
Nasionalisme Organisasi Mahasiswa Islam dalam Menangkal Radikalisme di Institut Agama Islam Negeri (IAIN) Surakarta
Authors: Hadziq Abdulloh 
Published: July 2019

Persoalan yang cukup krusial di berbagai kampus adalah merebaknya paham-paham radikal yang mulai menyasar mahasiswa di kampus. Adapun tujuan dari penelitian ini adalah untuk mengetahui bagaimana peran dan strategi organisasi Islam kampus dalam membendung arus paham radikal di kalangan mahasiswa IAIN Surakarta. Jenis penelitian ini adalah kualitatif dengan menggunakan pendekatan fenomologi. Sasaran penelitian yang dipilih adalah organisai mahasiswa Islam kampus seperti PMII, HMI, IMM, dan KAMMI. Tekhnik pengumpulan data menggunakan wawancara, observasi, dokumentasi dan FGD. Adapun Analisis data yang digunakan dalam penelitian ini adalah analisis data fenomenologi, yang digunakan Moustakas. Hasil penelitian ini menyatakan bahwasanya peran dan strategi organisasi mahasiswa Islam kampus yang dilakukan dalam menangkal radikalisme adalah : Pertama, Kurikulum Kaderisasi Responsif Radikalisme dengan cara memasukkan materi tentang nilai-nilai ke-Indonesiaan dan kebangsaan, mentradisikan dialog dalam setiap kegiatan. Kedua, Internalisasi nilai-nilai Islam ramah dengan cara mengkampanyekan moderasi Islam, memaksimalkan peran figure organisasi sebagai tauladan baik figure senior dalam kampus atau diluar kampus. Ketiga, Kemitraan dengan Perguruan Tinggi, berafiliasi dengan kegiatan organisasi intra yang ada di dalam kampus.
Kata Kunci: Nasionalisme, Organisasi Mahasiswa Islam, Radikalisme
The Pan American Health Organization-adapted Hanlon method for prioritization of health programs
Authors: Choi Bernard C.K. , Maza Rony A. , Mujica Oscar J. , PAHO Strategic Plan Advisory Group  , PAHO Technical Team  
Published: July 2019

Objectives. To document the underlying science of how the Pan American Health Organization (PAHO) adapted the Hanlon method, which prioritizes disease control programs, to its wider range of program areas and used it to implement the PAHO Strategic Plan 2014 – 2019.

Methods. In 2014, PAHO established a Strategic Plan Advisory Group (SPAG) with representatives from 12 Member States to work closely with the PAHO Technical Team to adapt the Hanlon method to disease and non-disease control programs. Three meetings were held in 2015 – 2016 during which SPAG reviewed existing priority-setting methods, assessed the original Hanlon method and subsequent revisions, and developed the adapted method. This project was initiated by Member States, facilitated by PAHO, and conducted jointly in transparent and horizontal technical cooperation.

Results. From the original Hanlon equation, the PAHO-adapted method maintains components A (size of problem), B (seriousness of problem), and C (effectiveness of intervention), drops component D (PEARL – Propriety, Economics, Acceptability, Resources, and Legality), and adds component E (inequity) and F (institutional positioning). The PEARL score was dropped because it serves a purpose for pre-screening process, but not in the priority-setting process for PAHO.

Conclusions. The PAHO-adapted Hanlon method provides a refined approach for prioritizing public health programs that include disease and non-disease control areas. The method may be useful for the World Health Organization and country governments with similar needs.
Implementasi Pendekatan CLPBI Untuk Meningkatkan Hasil Belajar Fisika Pada Siswa SMA
Authors: Hartati Budi 
Published: July 2019

The learning outcomes of physics subjects of twelfth grade students in SMA Negeri 2 Pekalongan are still relatively low. It is because the students’ learning motivation is still not maximized; there have not been sufficient teaching aids and also the students are less active in the learning process. A classroom action research was conducted by using Cooperative Learning Problem Based Instruction (CLPBI) approach assisted by Melde learning tools. This research was done toward twelfth grade students in learning material of waves to improve their critical thinking skills, learning activities and outcomes. This classroom action research was carried out with several steps: problem identification, theoretical review of the learning tools, theoretical review of the learning outcomes, theoretical review of CLPBI approach, and analysis of the learning outcomes. The subjects researched were twelfth grade students in SMA Negeri 2 Pekalongan which were 32 respondents in total. The research data were obtained from the results of tests and observations using activity observation sheets. Then, the data were analysed by comparing the results of cycle I and II. The results showed that the critical thinking skills, learning outcomes and learning activities of the students in the first cycle was improved after being given the action of CLPBI approach assisted by Melde learning tools in learning material of waves. Keywords: CLPBI, learning outcomes, critical thinking
Pengaruh Model Cooperative Learning Tipe Numbered Head Together (NHT) dengan Metode Tutor Sebaya (Peer Tutoring) Terhadap Peningkatan Hasil Belajar Siswa Kelas X MAN 4 Bantul pada Materi Momentum, Impuls dan Tumbukan
Authors: Cahyati Mei Nur , Kartika Ika 
Published: July 2019

This research is aimed to know: (1) the effect of Model NHT with Peer Tutoring Method toward the increasing of student’s learning achievement in kognitive aspect (2) the effect of ModelNHT with Peer Tutoring Method toward the increasing of student’s learning achievement in affective aspect. The research method that be used is quasi experiment with nonequivalent control group design. The population in this research is all of students at Science tenth grade in MAN 4 Bantul academic year 2016/2017. The sample was chosen by surfeited sampling technique that X Science 1 as experiment class and X Science 2 as control class. The results of this research show that (1) Learning with NHT model with peer tutoring gives influence toward the increasing of student’s cognitive learning achievement with N-Gain value 0,52 (medium) within high significance (Effect Size 1,26). The average of student’s kognitive skill on learning with NHT with peer tutoring method get score at 68,57 and with expository learning get score 51,57 (2) Learning with NHT model with peer tutoring gives influence for increasing affective learning achievement with percentage of affective learning achievement at 52,29 % (first meeting), 59,58% (second meeting), and 58,54 % (third meeting), while in the control class gets percentage at 51,61% (first meeting), 52,42% (second meeting), and 52,22 % (third meeting).
UPAYA MENINGKATAN KONSENTRASI MELALUI KEGIATAN MERONCE PADA ANAK KELOMPOK B TK PAMEKAR BUDI KECAMATAN MRANGGEN KABUPATEN DEMAK TAHUN AJARAN 2013/2014
Authors: Fitrianingsih Dwi , Karmila Mila 
Published: July 2019

Permasalahan pendidikan pada anak selalu muncul bersamaan dengan perkembangan dan meningkatnya kemampuan anak serta situasi dan kondisi lingkungan yang ada. Oleh karena itu guru dituntut untuk selalu dan terus berupaya untuk memperbaiki pola pembelajaran pada anak.Tujuan penelitian ini adalah untuk meningkatkan konsentrasi pada anak Kelompok B TK Pamekar Budi Kecamatan Mranggen Kabupaten Demak Tahun Ajaran 2013/2014. Penelitian ini menggunakan Penelitian Tindakan Kelas (PTK) dan dilaksanakan di TK Pamekar Budi Kecamatan Mranggen Kabupaten Demak Tahun Ajaran 2013/2014 dengan jumlah anak 21 yang terdiri dari 8 anak perempuan dan 13 anak laki-laki. Adapun permasalahan dalam penelitian ini adalah kurangnya konsentrasi pada anak Kelompok B TK Pamekar Budi Kecamatan Mranggen Kabupaten Demak tahun ajaran 2013/2014. Hasil analisis tersebut ditandai dari peningkatan skor rata-rata kelas perubahan sikap prilaku dan observasi anak. Rata-rata peningkatan skor kelas Anak TK Pamekar Budi Kecamatan Mranggen Kabupaten Demak, pada kondisi awal sebesar 23,8% (rendah) kemudian meningkat menjadi 66,7% (Sedang) pada siklus I, dan akhirnya meningkat menjadi 80,9% (tinggi) pada siklus II. Berdasarkan hasil penelitian dapat disimpulkan bahwa kemampuan konsentrasi dapat ditingkatkan melalaui kegiatan meronce.Saran yang dapat peneliti sampaikan, hendaknya guru mampu memberikan pembelajaran yang sesuai dengan kebutuhan siswa, diantaranya mampu memberikan pembelajaran yang bermakna bagi anak, Sehingga tujuan pembelajaran sains dapat tersampaikan dengan mudah dan jelas. Kata Kunci: Konsentrasi, Kegiatan Meronce