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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN DAN POLITIK PENGANGGARAN, DENGAN TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA - PPAS PADA PEMERINTAH KABUPATEN ACEH TENGGARA Iskandar, Dudi; Bukit, Rina; Yahya, Idhar
Jurnal Telaah dan Riset Akuntansi Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was to look at the influence of the capacity of human resources, budget planning and budgeting politics on the synchronization between Regional Revenues and Expenditures Budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget (KUA) - Provisional Budget Ceiling Priority (PPAS) document and to test the role of public transparency in moderating the relationship between the capacity of human resources, budget planning, budgeting politics with the synchronization between APBD document and KUA-PPAS document. The population of this study was 123 persons consisting of legislative members and officials/employees who were involved in the preparation of the Work Plan and Budget of 29 Regional Apparatus Working Units and all of them were selected to be the samples for this study by using census sampling method. The data used in this study were primary data obtained through the questionnaires directly distributed to the respondents. The data obtained were analyzed through multiple linear regression tests and interaction test. Hypothesis was simultaneously and partially tested through F test and t test. The result of hypothesis test in this study showed that simultaneously the variables of capacity of human resources, budget planning and budgeting politics had a positive and significant influence on the synchronization between APBD document and KUA-PASS  document, and partially, capacity of human resources and budgeting politics had a significant influence on the synchronization between APBD document and KUA-PASS document while budget planning had a negative and signifcant influence. The result of the interaction test showed that public transparency could not moderate the relationship between the capacity of human resources, budget planning and budgeting politics and the synchronization between APBD document and KUA-PASS document. Keywords     :  APBD, KUA, PASS, Human Resource Capacity, Budget Planning, Budgeting Politics, Public Transparency
PENGARUH PENGELUARAN MODAL, PENELITIAN DAN PENGEMBANGAN, TRANSAKSI PIHAK HUBUNGAN ISTIMEWA DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Lubis, Arnida Wahyuni; Bukit, Rina; Lubis, Tapi Anda Sari
Jurnal Telaah dan Riset Akuntansi Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

 The purpose of this study was to simultaneously and partially test the influence of capital expenditure, research and development, transaction of special relationship party and profitability on the company value. The population of this study was 131 manufacturing companies registered in the Indonesian Stock Exchange in 2012 and 51 of them were selected to be the samples for this study through purposive sampling technique. The result of this study showed that the influence of capital expenditure, research and development, transaction of special relationship party and profitability had a significant influence on the company value.Keywords: Capital Expenditure, Research and Development, Special Relationship Party Transaction, Profitability, Company Value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN DUE PROFESSIONAL CARE SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIKDI MEDAN Hasibuan, Khairul Amri; Lubis, Ade Fatma; Bukit, Rina
Jurnal Mantik Penusa Vol 2, No 2 (2018): Computer Science
Publisher : Pelita Nusantara Medan

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Abstract

The purpose of this research was to analyze the influence independence, audit planning, audit supervision, accountability and integrity on audit quality simultaneously and partially and to find out that due professional care coulde moderate the correlation of independence, audit planning, audit supervision, accountability and integrity with audit quality on Accounting Firm in Medan. The research used causal assosiative research method. The population and samples consisted 71 auditor at Public Accountant Firm in Medan, taken by census method. The data gathered by using questionnaires and analyzed by using multiple regression analysis and residual test. The result of the research showed the independence, audit planning, audit supervision, accountability and integrity simultaneously had significant influence on audit quality. The partially, only independence, accountability and integrity which had positive and significant influence on audit quality, while audit planning had negative and insignificant and audit supervision had positive but insignificant influence on audit quality. The variable of due professional care could not moderatethe correlation of the variables of independence, audit planning, audit supervision, accountability and integrity with audit quality at the Accounting Firm in Medan
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAANSEBAGAI VARIABEL MODERATING Simanjuntak, Rimky Mandala Putra; Lubis, Ade Fatma; Bukit, Rina
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 2, No 2 (2019): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

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Abstract

Penelitian ini bertujuan untuk untuk menguji pengaruh cash ratio, debt to equity ratio, return on asset, dan price earning ratio terhadap kebijakan dividen serta untuk menguji pengaruh cash ratio, debt to equity ratio, return on asset, dan price earning ratio terhadap kebijakan dividen dengan ukuran perusahaan sebagai variabel moderating pada perusahaan sektor properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2012-2016. Metode pengambilan sampel dengan sampel jenuh dengan perhitungan menggunakan rumus slovin sehingga jumlah sampel sebanyak 39 perusahaan dengan total observasi 195 dengan metode pengumpulan data secara dokumentasi. Dengan menggunakan analisis regresi data panel maka hasil penelitian ini menunjukkan bahwa secara simultan rasio keuangan berpengaruh signifikan terhadap kebijakan dividen sedangkan secara parsial hanya cash ratio yang berpengaruh positif signifikan terhadap kebijakan dividen. Selanjutnya, hasil penelitian ini menunjukkan bahwa ukuran perusahaan mampu memoderasi hubungan antara rasio keuangan terhadap kebijakan dividen.
Implementation of Good University Governance Governance Islamic Private Vocational School in Medan Hanum, Zulia; Muda, Iskandar; Bukit, Rina; Muhyarsyah, Muhyarsyah
Journal of International Conference Proceedings (JICP) Vol 2, No 3 (2019): Proceedings of the 5th International Conference of Project Management (ICPM) Yog
Publisher : Association of International Business and Professional Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i3.700

Abstract

The purpose of this study was to determine the effect of commitment to the performance of lecturers at Islamic Private Universities in the City of Medan. The research method used was a survey. The sample of this study was 90 PTS lecturers and was taken by random technique. From the results of the study, it can be concluded that: there is an influence on lecturer performance.
IMPACT OF ORGANIZATIONAL COMMITMENTS TO PERFORMANCE OF DOSE HIGHER EDUCATION OF ISLAMIC PRIVATE VOCATIONAL SCHOOL IN MEDAN Hanum, Zulia; Muda, Iskandar; Bukit, Rina; Muhyarsyah, Muhyarsyah
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : Association of International Business and Professional Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.507

Abstract

The purpose of this study was to determine the effect of commitment on the performance of lecturers in Private Universities in Medan City. The research method used was a survey. The sample of this study is 90 PTS lecturers and taken by random technique. From the results of the study, it can be concluded that: there is an influence on the performance of the lecturer.
The Effect Of Capital Structure, Company Growth and Profitability on Company Value with Dividend Policies as Interventing Variables to Manufacturing Companies Registered on The IDX for the 2009-2018 Period: The Effect Of Capital Structure, Company Growth and Profitability on Company Value with Dividend Policies as Interventing Variables to Manufacturing Companies Registered on The IDX for the 2009-2018 Period Sabrina, Nova; Bukit, Rina; Situmeang, Candra
Jurnal Mantik Vol. 4 No. 2 (2020): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2020.943.pp1326-1335

Abstract

Firm value is investors 'perceptions of the company's success related to debt prices that are relatively used for equity funding. Company value reflects investors' views on a company's success rate which is often associated with stock prices, so that if the stock price is high, the company value can be high. This study aims to analyze the influence of capital structure, company growth and profitability as factors that affect firm value in manufacturing companies that carry out Initial Public Offering (IPO) policies for the 2009-2018 period. This research will also examine the dividend policy variable which is used as a mediating variable in the research model.The population is the companies implementing Initial Public Offering (IPO) policies for the 2009-2018 period. The population of this study was 166, the sample selection method used in this study was purposive sampling method with a total of 38 companies that met the criteria. The types of data used were secondary data and the data were analyzed using cross-sectional data analysis techniques and Interaction Moderating Test with the help of Eviews 9 software.The results of this study indicate that at ? 5%, capital structure, company growth, and profitability have a significant effect on company values. The results of this study also show that dividend policy is able to mediate the capital structure and profitability of firm value, on the other hand, dividend policy is not able to mediate company growth on firm value.