Browsing by Author "Dianita, Mirna"

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    ANALYSIS OF ANNOUCEMENT MERGER AND ACQUISITION AND PAYMENT METHOD TO STOCK RETURN: STUDY OF LISTED COMPANIES AT BEI DURING 2005-2011
    (23rd International Business Research Conference, World Business Institute, 2013-11-18) Dianita, Mirna; Tarmidi, Didi; Hadian, Niki
    Merger and acquistion are important information for share holders. Merger or acquisiton announcement released by a company will affect share price of target company. This research of merger and acquisition with payment method aims to test the effect due to the event.Their reaction depends on early announcement and how a company fund the merger and acquisition. Hypothesis for this research are whether there is positive abnormal return during the announcement date of merger and acquisition, and whether Average abnormal return Merger and acquisition announcements using cash as a method of payment is greater than the announcement Mergers and acquisitions using stock as a method of payment. The method of research used in this study is a method of verificative and descriptive event study approach. The samples used in this research are companies listed on the Indonesia Stock Exchange that announced their mergers and acquisitions in the year 2005-2011 and acquired 20 companies to 10 companies using cash payments and 10 companies using the stock payments. The method of analysis used in this study is event study method, which is to observe the company's stock price and then calculate the average abnormal return before and after the merger issue. Result shows that there is positive abnormal positive return during the announcement date of merger and acquisition, there is a significant AAR prior to the announcement of mergers and acquisitions. And for the payment method, Average abnormal return on the announcement of the merger and acquisition using cash is not greater than the average abnormal return to the stock as a payment method to undertake mergers and acquisitions.
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    THE ANALYSIS OF IMPACT OF MULTINATIONAL COMPANY OPERATIONS CLOSING TO SHARE PRICE COMPANY IN INDONESIA (Study on Automotive Sector)
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Dianita, Mirna; Prayitno, Yogo Heru; Gunanta, Remon; Hadian, Niki
    Multinational companies are one indicator of development for a country. The more number of multinational companies open operations in a country, then it will have an impact for the economic improvement of the country. However, in recent years many of these multinational companies have announced retreat from all operations in Indonesia and stop the sale and import of all vehicles. Viewed from the side of investors, certainly provide a variety of responses. Some investors think of this as good news or "good news" so they will buy shares in the automotive sector, and for investors who think the news is bad news they will sell shares in the automotive sector.This study aims to test the market reaction to the closure of multinational corporation operations by examining the abnormal return around the date of announcement both at competitor companies and companies engaged in the same sector.This study is an event study and uses samples from companies listed on the Indonesia Stock Exchange on manufacturing companies in the various industry sectors, and in the automotive sub-sector and components. The test results can be concluded that there is no abnormal return around the occurrence of the announcement of the closing of multinational companies, then this indicates that there is a concurrent market reaction.
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    THE EFFECT OF GDP GROWTH AND INFLATION ON CHANGES IN STOCK COMPANY PRICES LISTING ON THE IDX 2016-2018
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Dianita, Mirna; Hadian, Niki; Ali, Muhammad; Aryanti, Maya Lisa
    This study was conducted to determine the effect of Gross Domestic Product (GDP) growth and inflation on changes of the stock price of infrastructure companies listed on the Indonesia Stock Exchange in the period of 2016 - 2018. The data sources used in this study are secondary data of three infrastructure companies, namely PT. Citra Marga Nusaphala Persada, Tbk (CMNP), PT. Jasa Marga (Persero), Tbk (JSMR), and PT. Nusantara Infrastructure, Tbk (META). The data are obtained from the Indonesia Stock Exchange, Bank Indonesia and the Central Bureau of Statistics. The analysis technique used in this study is multiple regression analysis. The results show that both partially and simultaneously, the GDP and inflation variables had significant effect on changes in the stock price of infrastructure companies.
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    THE EFFECT OF INTERNAL CONTROL ON FRAUD DETECTION (Case Study at Several State-Owned Enterprises Bank in Bandung City)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Dianita, Mirna; Roespinoedji, Roeshartono
    The study aims to determine how internal control and fraud detection are, and how internal controls affect fraud detection. The factors tested in this study were internal controls as independent variables while detection of fraud as dependent variables. The research methods used in this research are a descriptive and an exploitation method of research. In order to achieve the objectives of this study, a questionnaire was developed and distributed all parts related to internal control of several state-owned Enterprises Bank in Bandung City. The total number of questionnaires distributed was 100 questionnaires, of which 70 questionnaires were returned and were valid for data analysis. Based on the results of the statistical analysis, the study indicated that Internal control and fraud detection in several state-owned banks in the city of Bandung belongs to the category of good. These results indicate that internal control has an important role in detecting fraud in state-owned banks. So, the higher the effectiveness of internal control, the higher the fraud detection also.
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    THE EFFECT OF INTERNAL CONTROL ON THE EFFECTIVENESS OF FINANCING (Case Study at Credit Union and Sharia Financing BMT Barrah)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Dianita, Mirna; Khofiyan, Nida
    This research goals to determine the relationship of the influence of internal controls on the effectiveness of financing. The factors tested in this study are internal controls as variable of independent. While, the effectiveness of giving financing as a variable of dependent. The method of research used in this study is descriptive and explanatory methods of research. The data type in this research is primary data by collecting data using a questionnaire instrument. The population in this study are all parts related to the provision of financing including supervisors, administrators and employees of the finance department, with respondents as many as 38 respondents using purposive sampling technique. The method of analytical used in this research is analysis of simple linear regression at a level of significance 5%. The software used in examining the data in this study was SPSS Ver. 25.0. The outcomes of the research denote that the internal control and financing effectiveness at the Credit Union and Sharia Financing BMT Barrah fall into the very good category. In addition, the outcomes of the research also denote that internal control has an effect of significant on the financing effectiveness. while the internal control influence magnitude on the financing effectiveness is 11.4%. So the better the internal control, the better the effectiveness of the funding provided by Credit Union and Sharia Financing BMT Barrah.
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    FINANCIAL PERFORMANCE ANALYSIS BASED ON PROFITABILITY RATIO (Study at PT Astra International Tbk Period 2009-2018)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Ali, Muhammad; Dianita, Mirna; Hadian, Niki; Aryanti, Maya Lisa; Wahyuningsih, Nila Dewi
    This study aims to determine the description of the level of profitability at PT Astra International Tbk. The data used in this study are secondary data in the form of the annual financial statements of PT Astra International Tbk for the period 2009-2018. The method used in this research is descriptive method. The average value of Gross Profit Margin (GPM) for the period 2009-2018 was 20.1%, the lowest value of GPM was 18% in 2013 and the highest value of GPM was 23% in 2009. Average Net Profit Margin ( NPM) of 11.4%, the lowest value of NPM of 8% in 2015 and the highest value of NPM of 13%. The average value of Return On Assets (ROA) is 10.3%, the lowest value of ROA is 6% in 2015 and the highest value of ROA is 15% in 2010. The average value of Return On Equity (ROE) is 20.2 %, the lowest value of ROE is 12% and the highest value of ROE is 29%.
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    THE LECTURERS WITH STRUCTURAL POSITIONS AND THEIR INFLUENCES ON JOB SATISFACTION: THE PROFESSIONAL COMMITMENT AND THE ROLE CONFLICT AS MODERATING VARIABLES (Study of Private Universities In Bandung)
    (Universitas Widyatama, 2014-02-14) Dianita, Mirna; Apriwandi; Shaleh, Khairul
    Among various educational institutions, it has become a common practice for a teacher (educator) to carry out additional managerial duties as they are appointed as structural officials. This condition occurs due to the limited number of human resources available for managerial duties, while lecturerss are considered having the ability to manage and develop education, thus are expected to contribute positively to the educational institution. However, running multiple roles simultaneously lead to a problem in their roles, because these double roles have different tasks and scopes. A structural managerial role that does not match their capabilities, or undesired position, causes enough pressure for many yet it is also often unavoidable. The population in this study consists of educators (permanent lecturers positions) of private university (PTS) in Bandung, as much as 38 respondents. The analysis model used is regression analysis. The residual analysis tests the effect of a deviation from the model built. To test the hypothesis is to use multiple regression with the shape of overall interaction. Based on the research, lecturerss who also maintain structural positions relate negatively with professional commitments despite the lecturers’s job satisfaction increase after receiving additional tasks. The results of this study also showed that organizational commitment effects job satisfaction and that there is a direct influence between Professional Commitment towards Job Satisfaction.
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    PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANK4N
    (Jurnal Ilmiah Akuntansi dan Humanika, Jurusan Akuntansi Program S1 Universitas Pendidikan Ganesha, 2014-12) Dianita, Mirna
    Penelitian ini bertujzdan untuk menguji pengaruh mekanisme corporate governance (CG) terhadap kinerja keuangan perbankan. Sebagai industri yang teregulasi, penelitian ini ingin membuktikan bahwa kinerja keuangan perbankan dapat dipengaruhi oleh mekanisme CG-nya, bukan hanya sekedar pemenuhan ketentuan perbankan. Sampel penelitian adalnh Bank Perkreditan Rakyat (BPR) swasta di Jma Barat. Kinerja keuangan BPR diukur dcngan rasio NPL, KP!d-il/i, LDR, darr ROA. hfekanisme CG diproksi dengan kepemilihn rnnnajeria!, proporsi outside directors, don jumlah board of directors (BOD), dengan variabel konh.01 ukuran BPR dun umur BPI?. Hasil penelitfan menemukan mekunisme CG secara simultan berpengaruh .terhadap rasio NPL, KPMM, dan ROA. Secara parsial, kepemilikan manajerial dan proporsi outside directors menunjukkan pengaruh negatif terhadap rasio JJPL dan ROA, sedangkan jumlah BOD berpengaruh negatifterhadap rasio LDR.