Rilla Gantino
Faculty of Universitas INDONUSA Esa Unggul

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PENGARUH BIAYA KUALITAS TERHADAP PENJUALAN PADA PT. GUARDIAN PHARMATAMA Gantino, Rilla; Erwin, Erwin
Journal of Applied Finance and Accounting Vol 2, No 2 (2010): Published on June 2010
Publisher : Bina Nusantara University

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Abstract

This is an empirical research to determine the influence of the independent variable quality cost to the dependent variable sales. A T-test on prevention cost, valuation cost, internal failure cost, and external failure cost showed significant influence on sales. An F-test on prevention cost, valuation cost, internal failure cost and external failure cost also showed significant influence on sales. Regression analysis was done using the multiple linear regression equation Y = -240710057,3 + 496,753 X1 + 411,237 X2 + 38,384 X3 + 21,283 X4. Regression analysis showed positive that prevention cost, valuation cost, internal failure cost, and external failure cost had a positive influence on sales, which indicates that increasing costs of quality leads to increase in sales. A coefficient determination test (Kd) showed that 95% of quality cost contributes to sales; the remaining 5% is influenced by factors other than cost of quality.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2014 Gantino, Rilla
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock Exchange between 2009 and 2011. Based on purposive sampling method, 38 manufaturing companies was selected (or 114 observations). Data was selected from the companiesâ?? financial reports and analysed by using multiple linear regression. This study uncovered that. the firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity have influence for accounting conservatism collectively. But, only firm size, firm risk, capital intensity, ownership structure and growth opportunity affect accounting conservatism individually in the studied companies
PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Rosita, Maizah; Gantino, Rilla
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.6729

Abstract

The purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report  of Food & Beverage Company from 2011-2015 listed on BEI,  used  purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test  or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share.
Perbandingan Pengaruh Working Capital to Total Assets (WCTA), Operating Income to Total Liabilities (OITL), dan Return on Equity (ROE) Terhadap Pertumbuhan Laba Pada Perusahaan Jasa Sub Sektor Transportasi dan Sub Sektor Konstruksi dan Bangunan Yang Terda Gantino, Rilla; Dewi, Melinda Kusuma
Jurnal Riset Akuntansi Vol 11 No 1 (2019): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v11i1.1622

Abstract

Abstract. This study aimed to analyze the effect of working capital to total assets (WCTA), operating income to total liabilities (OITL), and return on equity (ROE) on profit growth in transportation companies and construction and building companies listed on the Stock Exchange for the 2013-2017 period. The method used is purposive and cluster sampling. This study used is secondary data from the financial statements. Data analysis method used is multiple linear regression analysis. The results show for transportation companies, working capital to total assets (WCTA) and operating income to total liabilities (OITL) have no significant effect on profit growth and return on equity (ROE) have significant positive effect on profit growth. On construction and building companies, working capital to total assets (WCTA) have significant negative effect on profit growth. Operating income to total liabilities (OITL) and return on equity (ROE) have no significant effect on profit growth. Simultaneously both show the same results, the independent variable (WCTA, OITL, and ROE) have a significant effect on the dependent variable (profit growth).   Keywords: : working capital to total assets (WCTA), operating income to total liabilities (OITL), return on equity (ROE), profit growth
PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI MANAJEMEN PADA TPA KECAMATAN PULOGADUNG Gantino, Rilla; Soeratno, Soeratno; Rachman, Taufiqur; WPT, Ari Anggrani
Jurnal Riset Akuntansi Vol 6 No 2 (2014): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

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Abstract

Tujuan yang ingin dicapai adalah menghasilkan model sistem informasi manajemen termasuk sistem informasi akuntansi untuk TPA. Obyek penelitian yang dipilih adalah TPA yang berada di kecamatan Pulogadung. Pemilihan ini ditentukan untuk membentuk model perancangan sistem informasi manajemen yang mampu menghasilkan informasi yang relevan dan tepat waktu untuk perencanaan, pengendalian, pembuatan keputusan dan evaluasi kinerja dari kegiatan TPA. Rancangan penelitian ini menggunakan pendekatan riset and development yang dilakukan di TPA untuk menghasilkan program sistem aplikasi software berbasiskan Microsoft Access (MS access). Luaran hasil penelitian tahan pertama dalam bentuk model. Keywords: Kebijakan Akuntansi, Sistem Informasi Manajemen 
PERBANDINGAN PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN FOOD AND BEVERAGE & PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Gantino, Rilla; Susanti, Herlina Apri
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17804

Abstract

Abstract. This study aimed to analyze the effect of profitability, leverage and firm size on audit report lag in food and beverage property and real estate sector which are listed in Indonesia Stock Exchange in the period 2013 ? 2017. Profitability measured by return on asset ratio, leverage measured by debt to equity ratio, firm size measured by total assets and audit report lag measured by the time between a company's fiscal year-end and the date of the auditor's report. This study used is secondary data from the financial statements and annual reports. Data analysis method used is multiple linear regression analysis. The results show for food and beverage sector, profitability does have significant effect on audit report lag, leverage and firm size does not have significant effect on audit report lag.  On property and real estate sector, profitability and firm size does have significant effect on audit report lag and leverage does not have significant effect on audit report lag. Simultaneously both show the same result, the independent variabel (ROA, DER , and Firm Size) significant effect on dependent variable (audit report lag). Keywords. Audit Report Lag; Firm Size; Profitability; Leverage. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap audit report lag pada perusahaan food and beverage property and real estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Profitabilitas diukur dengan return on asset ratio, leverage diukur dari debt to equity ratio, ukuran perusahaan diukur oleh total aset dan audit report lag diukur dari jumlah hari dari tanggal penutupan tahun buku sampai diterbitkannya laporan audit. Jenis data adalah data sekunder yang bersumber dari laporan keuangan dan laporan tahunan. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian hipotesis untuk perusahaan food and beverage, profitabilitas berpengaruh signifikan terhadap audit report lag, leverage dan ukuran perusahaan berpengaruh tidak signifikan terhadap audit report lag. Sementara itu perusahaan property and real estate, profitabilitas dan ukuran perusahaan berpengaruh signifikan terhadap audit report lag dan leverage tidak berpengaruh signifikan terhadap audit report lag . Secara simultan di kedua sub sektor memiliki hasil yang sama yaitu variabel independen (ROA, DER dan ukuran perusahaan) berpengaruh signifikan terhadap variabel dependen (audit report lag).
LEADERSHIP STYLE, INTELLECTUAL CAPITAL, CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE PERFORMANCE: A COMPARATIVE STUDY BETWEEN TWO INDONESIAN INDUSTRIES Gantino, Rilla; Ruswanti, Endang; Rahman, Taufiqur
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i3.15291

Abstract

Objective ? The purpose of this paper is to examine the effect of of leadership style, intellectual capital and corporate social responsibility on performanceDesign/methodology ? Data was gathered from two sources. To assess the leadership style, questionnaires were distributed and filled by staff working in sample companies from both. Meanwhile, secondary data collected from financial statements from 2012 to 2018 of each company samples. This study uses census sampling method.Results ? The results of this study demonstrated that leadership style has a negative influence on ROA, ROE and Sales Growth for both sector. The intellectual capital has a significant positive influence on ROA, ROE and Sales Growth. Furthermore, in the infrastructure, utilities, and transportation sector, the corporate social responsibility has a negative influence on ROA, a significant positive effect on ROE and not significant on sales growth. Meanwhile, the results from the companies in the basic industries and chemical sectors shows that corporate social responsibility has a negative influence on ROA, ROE and sales growth.Research limitations/implications ? A study which compare companies from different industries is still limited. This study focuses on Basic Industry and Chemicals sector and the Infrastructure, Utilities and Transportation Sector in Indonesia, and it is possible that these results are only applicable to the these sector. More research is therefore needed to further understand the contribution of performance to other sectors.Practical Implication - The results are important for management policy development, for example, in terms of prescribing the competences of leadership to enhance firm performance