Browsing by Author "Sarumpaet, Tetty Lasniroha"

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    DESCRIPTIVE STUDY ABOUT MATERNAL AND NEONATAL SURVIAL (GOLD) EXPANDING PROGRAMS IN KARAWANG DISTRICT HEALTH ENVIRONMENT
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Dewi, Sartika; Asyhadi, Farhan; Sarumpaet, Tetty Lasniroha
    The Maternal and Neonatal Survial Expanding Program (EMAS) is a collaboration program between the Government of Indonesia and the United States International Development Agency (USAID), which aims to reduce MMR and IMR in Indonesia by 25%. This study aims to determine the Evaluation of the Maternal and Neonatal Survial Expanding Program (EMAS) in the Karawang District Health Office. This research was conducted at the Karawang Health Office, the method used in this research was analytical descriptive which is a research to describe and analyze existing problems and included in the type of library research that will be presented descriptively. The results of this study explain that the implementation of the EMAS program has improved the quality of basic essential obstetric and neonatal services (PONED) and comprehensive essential obstetric and neonatal services (PONEK) by ensuring priority medical interventions that have a large impact on reducing mortality implemented in hospitals and health centers and increasing effectiveness and the efficiency of the referral system between Puskesmas and Hospitals The final result to be achieved from the EMAS Program is a decrease in maternal mortality rate (MMR) and infant mortality rate (IMR).
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    THE EFFECT OF LEVERAGE, PROFITABILITY, AND SIZE OF THE COMPANY ON PROFIT MANAGEMENT IN MINING SECTOR COMPANY IN 2014-2017
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Sarumpaet, Tetty Lasniroha
    The company's financial statements that describe the company's financial performance are the income statement. The income statement can help investors to find out the level of profitability of the company and the value of its investment in the future. The main focus in financial reporting is information about company performance that is available by measuring earnings and its components. This study aims to determine the effect of leverage, profitability, and firm size on earnings management in mining sector companies listed on the Indonesia Stock Exchange in 2014-2017. The research method used is descriptive analysis. The population in this study is the mining sector companies listed on the Indonesia Stock Exchange in 2014-2017 which amounted to 47 companies and the total sample of 36 companies. The analysis technique used is the panel data model test, the classic assumption test, panel data regression analysis, and hypothesis testing using the t-statistical hypothesis test and the F-statistical hypothesis test with a significance level of 5%. The results of the research partially show that leverage has no effect on earnings management, profitability has a positive effect on earnings management, and company size has no effect on earnings management. Simultaneously leverage, profitability, and company size influence earnings management.
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    FINANCIAL PERFORMANCE AND COMPANY SIZE TO INFLUENCE THE SUSTAINABILITY REPORT OF COMPANIES LISTED IN KOMPAS 100 FOR 2012-2016
    (Solid State Technology Volume: 63 Issue: 3, 2020) Sarumpaet, Tetty Lasniroha; Suhardi, Agatha Rinta
    The Triple Bottom Line concept (profit, planet, people) is considered as the main pillar in building a sustainable business as well as realizing sustainable development. The 3P concept encourages the company to adopt Corporate Social Responsibility and become an integral part of the company's future survival. This study aims to determine the magnitude of the influence of financial performance and company size on the disclosure of sustainability reports in companies listed on Kompas 100 for the period 2012-2016. The variables in this study are financial performance (liquidity, leverage, profitability), company size, and sustainability report disclosure. The population in this study were 100 companies registered in Kompas 100 for the period 2012-2016. The sampling technique used was a non-probability sampling technique with a purposive sampling method so that the samples in this study were 9 companies. The analytical method used in this research is multiple linear regression analysis. The results showed that the partial liquidity, profitability and company size had a positive effect on the disclosure of the sustainability report. Partially, leverage has a negative effect on the disclosure of sustainability report. Simultaneously, liquidity, leverage, profitability and company size affect the sustainability report disclosure.
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    THE INFLUENCE OF INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT PRACTICE AND THEIR IMPLICATION ON SHARE PRICE CHANGES
    (Universitas Widyatama, 2008) Sarumpaet, Tetty Lasniroha; Meliala, Janita S.; Sutoko, Mame S.
    The research conducted an empirical investigation on the influence of information asymmetry on earnings management and their implication on share price changes. When information asymmetry is high, the stakeholders do not have any information or resources to monitor and to know manager’s activities, which then usually raise the earnings management practice. To provide evidence on earnings management practice and information asymmetry, this research used aggregate accrual with modified Jones model and market microstructure theory. This research employed quotes, trading volume, and return volatility for bid ask spread to proxy in market structure and used control variables for complete analysis. We employed multiple regressions with 34 firms’ balanced data in the 2003-2005 periods. Empirical result suggested that independent variables have influence on earnings management, and they correlated with share price changes.
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    INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON STOCK PRICE
    (Faculty of Economics and Management Universiti Kebangsaan Malaysia, 2010-11-25) Sherlita, Erly; Ibrahim, Mario; Sarumpaet, Tetty Lasniroha
    This study aimed to investigate the influence of internal factors and external partial and simultaneous to changes in stock prices. Internal factors used were Return on Equity (ROE), Cash Flow per Share (CFPS), and Net Asset Value (NAV). External factors used are exchange rates (exchange rate) and interest rates. Research conducted on 19 listed companies from 28 issuers listed banks in Indonesia Stock Exchange, selected through purposive sampling technique that is consistent with the criteria listed there since 2004 until 2008, and also has a comprehensive financial reporting data. The research method used is associative method. The statistical methods used to test the hypothesis is simple and multiple linear regression, t test, F test and R test with a significance level of 5%. From the research results show that simultaneous internal factors and external have a significant effect on stock prices. This is shown from the F value 49.524> F table 2.317. Partially, only the Net Asset Value else who has a significant influence (t 15.092> 1.987 t table). Meanwhile Return on Equity, Cash Flow per Share, exchange rate and interest rates have no significant effect on stock prices. Return on Equity has a value-t table -1987 ≤ t ≤ 0.076 1.987 table. Cash Flow per Share has a value-t table -1987 ≤ t ≤ -0.066 1.987 t table. Exchange-value t table -1987 ≤ t ≤ -1.126 1.987 t table. While interest rates have a value-t table -1987 ≤ t ≤ -0.567 1.987 t table
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    THE INTERACTION EFFECT BETWEEN INTERNAL CONTROL AND SELF ESTEEM ON ETHICAL BEHAVIOR
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Christina, Veronica; Sarumpaet, Tetty Lasniroha; Novatiani, Ait
    This study aims to determine the ability of the interaction between internal control and self- esteem in explaining ethical behavior. The study was conducted at SKPD in Cimahi city. The sample used in this study was 110 employees. This research is explanatory research, to see the ability to moderate self-esteem used moderated regression analysis with SPSS software. Likert scales are used to measure attitudes. The results showed that self-esteem was able to moderate the influence of internal controls on ethical behavior
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    INTERNAL AUDITOR AND RELATED CERTIFICATION ETHICAL AWARENESS: THE PERFORMANCE INTERNAL AUDITORS
    (Malaysia-Indonesia International Conference on Economics, Management and Accounting, 2010-11-25) Anna, Yane Devi; Sarumpaet, Tetty Lasniroha
    This study aims to determine the relationship of internal auditors and certification of ethical awareness to the performance of internal auditors. This research is an exploratory study in depth which is a survey to obtain detailed images of internal auditors who certified QIA in Bandung. The analytical method used is the multiple correlation using SPSS program. Data collected by questionnaire and equipped with instruments and interview techniques. The results showed that the association of internal auditors and certification of ethical awareness to the performance of internal auditors on internal auditors who certified QIA in Bandung has a positive relationship with the media closely. Partial relationship between the certification of internal auditors with the performance of the internal auditor has a rather low relationship while the relationship between awareness of ethical partially with the performance of internal auditors have a fairly close relationship.
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    PENGARUH FINANCIAL LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Tambang Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Ardiansyah, Diki; Sarumpaet, Tetty Lasniroha
    Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Pendanaan melalui utang tehadap return/pendapatan perusahaanpada sektor tambang batubara yang terdaftar di Bursa Efek Indonesia pada periode 2011-2015. Rasio utang (DR,CFA,TIER dan DFL) sebagai variable independen. Sedangkan Return perusahaan (ROA) sebagai varianle dependent. Metode penelitian yang dipakai dalam penelitian ini adalah motode eksplanatori. Populasi dalama penelitian ini adalah perusahaan sektor tambang Batubara yang terdaftar di Bursa Efek Indonesia pada periode 2011- 2015 sebanyak 23 perusahaan. Teknik pemilihan sample dengan metode nonprobability sampling dengan teknik purposive sampling dengan jumlah sample untuk perusahaan yang memiliki nilai EBIT posistif dan memiliki laporan keuangan dari periode 2011-2015 sebanyak 7 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan metode regresi linier berganda pada taraf signifikasi sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan Eviews 8. Hasil dari penelitian ini menunjukan bahwa secara parsial Time Interest Earned Ratio (TIER) dan Cash Flow Adequacy (CF ) berpengaruh positif signifikan terhadap profitabilitas perusahaan, sedangkan Debt Ratio (DR) dan Degree of Financial Leverage (DFL) Berpengaruh tidak signifikan terhadap profitabilitas perusahaan Tambang Batubara yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2011-2015.
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    PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, KEBIJAKAN INVESTASI DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan sub sektor perbankan yang Terdaftar di Bursa Efek Indonesia periode 2010-2015)
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Putra, Muhamad Rizaldi Adiyuwono; Sarumpaet, Tetty Lasniroha
    Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kebijakan hutang, kebijakan dividen, kebijakan investasi dan profitabilitas terhadap nilai perusahaan pada perusahaan sub sektor perbankan yang terdaftar di bursa efek Indonesia pada periode 2010-2015.Kebijakan hutang (DER), kebijakan dividen (DPR), kebijakan investasi (PER) dan profitabilitas sebagai variabel independent.Sedangkan nilai perusahaan (PBV) sebagai variabel dependent.Metode penelitian yang dipakai dalam penelitian ini adalah metode eksplanatori. Populasi dalam penelitian ini adalah perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2010-2015 sebanyak 43 perusahaan. Teknik pemilihan sample dengan metode nonprobability sampling dengan teknik purposive sampling dengan jumlah sample yang memenuhi kriteria sebanyak 10 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan metode regresi linier berganda pada taraf signifikasi sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan Eviews 8. Hasil dari penelitian ini menunjukan bahwa secara parsial kebijakan investasi (PER), dan profitabilitas (ROA) berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan kebijakan hutang (DER), kebijakan dividen (DPR) tidak berpengaruh terhadap nilai perusahaan pada perusahaan sub sektor perbankan yang terdaftar di bursa efek Indonesia pada periode 2010-2015.
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    PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS, RASIO AKTIVITAS, DAN RASIO PROFITABILITAS TERHADAP HARGA SAHAM (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Aviliankara, Ditha Maharani; Sarumpaet, Tetty Lasniroha
    Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh rasio likuiditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas baik secara simultan maupun parsial terhadap harga saham pada perusahaan manufaktur sector barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Faktor-faktor yang diuji dalam penelitian ini adalah rasio likuiditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas sebagai variabel independen. Sedangkan harga saham sebagai variable dependen. Metode penelitian yang digunakan dalam penelitian ini adalah metode explanatory. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2013-2015 yang berjumlah 37 perusahaan. Teknik pengambilan sampel menggunakan teknik non probability sampling dengan metode purposive sampling, sehingga sampel dalam penelitian ini berjumlah 21 perusahaan. Sedangkan analisis data yang digunakan dalam penelitian ini adalah analisis linear berganda pada taraf signifikansi sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan Eviews 8. Berdasarkan hasil pengujian yang dilakukan pada penelitian ini didapat bahwa secara parsial rasio likuiditas dan rasio solvabilitas tidak memiliki pengaruh yang signifikan terhadap harga saham dengan signifikansi sebesar 0,306 dan 0,184. Rasio aktivitas dan rasio profitabilitas memiliki pengaruh positif yang signifikan terhadap harga saham dengan signifikansi sebesar 0,020 dan 0,032. Sedangkan secara simultan rasio likuiditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas berpengaruh signifikan terhadap harga saham dengan signifikansi sebesar 0,027.
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    PREDICTING OPERATING CASH FLOWS IN LQ45 INDEX VIA ABILITY OF PROFIT, OPERATING CASH FLOWS AND THE QUALITY OF EARNINGS
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Sarumpaet, Tetty Lasniroha; Suhardi, Agatha Rinta
    The aim of this research to determine the influence of earning quality as moderator to earnings and operating cash flow predictive ability in predicting future operating cash flows. Sampling data 19 companies were consisted at LQ45 index during period August 2009 to February 2014 by using purposive sampling method. To test the hypothesis, this research use regression analysis with panel model. The conclusion of hypothesis done with the value of correlation coefficient and regression, consider the significance of test result are F - test and t-test level for significance 5 %, the test uses classical assumption test such as normality test, multicollinearity test, autocorrelation test, and heteroskedasticity test. The results of the research show that earnings and operating cash flow predictors simultaneously to predict future operating cash flows better than use predictor earning or operating cash flows. The results show too that earning quality strengths predictive ability of earning and cash flows simultaneously to predict future operating cash flows.
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    THE ROLE OF TEACHING TOOLS AND ITS EFFECTIVITY CONCERNING STUDENTS LEARNING INTEREST IN ECONOMIC FACULTY AND BUSINESS MANAGEMENT FACULTY AT WIDYATAMA UNIVERSITY
    (Maranatha Teaching and Learning International Conference 2007, 2007) Sarumpaet, Tetty Lasniroha; Meliala, Janita S