Accounting and Business Journal

Determinants of Finance Performance of State-Owned Enterprises (BUMN) Banking Using Data Panel Regression

2022-12-06T13:10:31+00:00

The purpose of this study was to determine whether there is an effect of Capital Adequacy Ratio (CAR), Net Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Expenses and Operating Income (BOPO) on the profitability of state -owned banking companies listed on the IDX. simultaneously and partially. The sample in this study were 7 banking companies listed on the IDX whose financial statement data were listed on the Indonesia Stock Exchange for the 2015- 2020 period. Data analysis using Panel Data Regression Test, hypothesis testing using the coefficient of determination (R2), simultaneous test (F test) and partial test (t test) with data processing using the Eviews 6 program. The results show that from the coefficient of determination test (R2) obtained by 0.0587 or 5.87% shows that the variables CAR, NPF, FDR and BOPO are able to explain their existence to the Net Profit Margin (NPM) variable on profitability while the remaining 94.13% is explained by other variables not examined. In addition, the simultaneous test of the CAR, NPF, FDR and BOPO variables together has no effect on the level of profitability. Partially, the Capital Adequacy Ratio variable has a positive but not significant effect on profitability. Net Performing Financing has a positive but not significant effect on profitability. Financing to Deposit Ratio has a positive but not significant effect on profitability and Operating Expenses and Operating Income have a positive but not significant effect on profitability in banking companies listed on the IDX

QUALITY OF SERVICE AND PRODUCT QUALITY ON CONSUMER SATISFACTION OF TUPPERWARE USERS IN MEDAN

2022-12-06T14:44:38+00:00

This study describes the quality of service and product quality on consumer satisfaction of Tupperware users in Medan. The theory used in this study includes the theory of service quality, product quality, and customer satisfaction. The population in this study is the general public who use Tupperware in Medan as many as 80 people. The data analysis model used is multiple linear regression analysis. The research method uses a descriptive quantitative approach that is supported by a survey, and is explanatory. The results of the study by testing the t-test hypothesis showed that service quality had a positive and significant effect on consumer satisfaction of Tupperware users in Medan. Product quality has a positive and significant effect on consumer satisfaction for Tupperware users in Medan. The results of the F test indicate that service quality and product quality have a positive and significant effect on consumer satisfaction for Tupperware users in Medan. The value of the coefficient of determination (R2 ) of service quality and product quality is able to explain the consumer satisfaction variable of 79.9 % and the remaining 20.1% is influenced by other variables not examined in this study such as price, promotion distribution, and so on.

The Influence Of Independence, Organizational Commitment, And Organizational Culture On Auditor Performance

2023-01-14T11:53:42+00:00

This study aims to determine and analyze the effect of Independence, Organizational Commitment, and Organizational Culture on Auditor Performance. The type of research used in this research is descriptive and associative research. The location of the research was carried out at the Sumsel Babel Bank. The population in this study were 76 auditors at Bank Sumsel Babel 1, 28 branch offices. The sample used in this study is a saturated sample and the number of samples obtained is 40 auditors. The data used is primary data. The data collection method in this study was a questionnaire. The data testing method used in this research is validity test and reliability test. The analytical technique used in this study is descriptive statistical analysis and inferential statistical analysis, inferential statistical analysis in this study is the classical assumption test (data normality, multicollinearity, heteroscedasticity), multiple linear analysis, coefficient of determination and hypothesis design (t test). The data analysis technique in this study used statistical program for social science (SPSS) version 25. The results showed that the data test showed that the results of the data tested in the form of a questionnaire were all valid and reliable. The analysis technique produced is descriptive statistics per variable which shows a very high dominant value, while the statistics per indicator shows that the dominant value is very high and inferential statistics, namely the classical assumption test, shows that the normality test is normally distributed, does not occur multicollinearity and does not occur heteroscedasticity, while the analysis multiple linear shows that the variables of independence, organizational commitment and organizational culture are considered constant, the auditor's performance will increase. The results of this study can be concluded that independence has an effect on auditor performance, organizational culture has an effect on auditor performance, while organizational commitment has no effect on auditor performance.

Analysis of Factors Affecting Bond Ratings on Companies Listed on the Indonesia Stock Exchange

2023-01-14T12:38:35+00:00

This study aims to examine and analyze the factors that influence bond ratings on companies listed on the Indonesia Stock Exchange with the research period from 2018 to 2020. This study uses the variables of leverage ratio, liquidity, profitability, company size and operating cash flow. as independent variable, and audit quality variable as moderating variable.

The population in this study were 55 companies listed on the Indonesia Stock Exchange and ranked by PT Pefindo during 2018 to 2020, the sample selection used a census sampling technique so that all members of the population as many as 55 companies became the research sample. The data analysis method used multiple linear regression analysis and interaction test using eviews software testing tool.

The results of partial research are only the leverage ratio variable that has a positive and significant effect on bond ratings, while the variables of liquidity, profitability, firm size and cash flow from operating activities have no effect on bond ratings. Simultaneously, the variables of leverage ratio, liquidity, profitability, firm size and cash flow from operating activities have a significant effect on bond ratings. The results of the moderated regression analysis test show that the audit quality variable is significantly able to moderate the effect of the leverage variable on bond ratings, but audit quality is unable to moderate the effect of liquidity, profitability, company size and cash flow from operating activities on bond ratings of companies listed on the Indonesia Stock Exchange. and PT Pefindo for the period 2018 to 2020.

The Effect of Division of Labor and Employee Authority on Employee Performance CV. Karya Mega Mandiri Binjai

2023-01-31T09:37:05+00:00

This study aims to determine whether the division of labor and employee authority has a significant positive effect, partially or simultaneously, on employee performance at CV. Karya Mega Mandiri Binjai. The research was conducted with a questionnaire distributed to 65 samples who were employees of CV. Karya Mega Mandiri Binjai. This type of research is associative research, namely research that aims to determine whether there is an influence of the independent variable on the dependent variable. Data analysis techniques were used in this study using multiple linear regression analysis techniques. The results obtained from this study indicate that the division of labor and employee authority have a significant positive effect partially or simultaneously on employee performance at CV. Karya Mega Mandiri Binjai.