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Ummu Khalishah, Andriani

Jurnal Kesehatan Medika Udayana 2022 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

ABSTRACT Background: Diet is aiming to lose weight can be done in various ways.During the adolescent anxiety problems against weight loss arising more happens than the other.The physical changes that occur in particular weight and body shape increases the risk of someone worrying about her weight. Purpose: This research was conducted aiming to know the behavior of young women about diet in SMA Negeri 5 Pekanbaru. Method: This research is quantitative type with anlitik design with coss sectional approach. This type of research is quantitative and deskriftif design. The population of this research as much as 444 people with 82 samples of respondents with the method of sampling Simple Random Sampling using univariate analysis.This research instrument using questionnaires and engineering research with primary data. Results: Based on the results of research that young women in SMA Negeri 5 Pekanbaru knowledgeable low as much as 42 respondents (51%), being negative as much as 43 respondents (52%), and the actions that go on a diet as much as 58 respondents (71%). Conclusion: For the respondent is expected to be more positive about the diet, and can do the diet properly and healthily.   Keywords: Behavior, Young Women, Diet   ABSTRAK Latar Belakang: Diet merupakan usaha yang bertujuan untuk menurunkan berat badan yang dapat dilakukan dengan berbagai cara. Pada masa remaja masalah kecemasan terhadap berat badan timbul lebih banyak terjadi dibandingkan masa kehidupan lainnya. Perubahan fisik yang terjadi khususnya berat badan dan bentuk tubuh meningkatkan risiko seseorang mencemaskan berat badannya. Tujuan:  Penelitian ini dilakukan bertujuan untuk mengetahui perilaku remaja putri tentang diet di SMA Negeri 5 Pekanbaru. Metode: Jenis penelitian ini bersifat kuantitatif dan berdesain deskriftif. Populasi penelitian ini sebanyak 444 orang dengan sampel 82 responden dengan metode pengambilan sampel Simple Random Sampling dengan menggunakan analisa univariat. Instrumen penelitian ini menggunakan kuesioner dan teknik penelitian ini dengan data primer. Hasil: Berdasarkan hasil penelitian bahwa remaja putri di SMA Negeri 5 Pekanbaru berpengetahuan rendah sebanyak 42 responden  (51%), bersikap positif sebanyak 43 responden (52%), dan tindakan yang melakukan diet sebanyak 58 responden (71%). Kesimpulan: Bagi responden diharapkan dapat bersikap yang lebih positif mengenai diet, dan dapat melakukan diet dengan benar dan sehat.  Kata kunci      :  Perilaku, Remaja Putri, Diet  

Budiherwanto, Iwan

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This research on profitability aims to examine the effect of firm size on capital structure. The population in this research are tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 31 companies was obtained. The statistical test tool uses multiple regression analysis. Capital ctructure in this research was measured using Debt to Equity Ratio, while firm size was measured using total assets. The results show that firm size has negative and insignificant effect on capital structure. The size of the company has no effect on management decisions to manage capital structure, whether management will use accounts payable or use its own capital. The bigger the company, the management will decide to manage using their own capital. There is a possibility that the larger the size of the tourism, restaurant, and hotel companies, management will tend to use capital originating from within the company, especially to reduce risk. This is exacerbated by the COVID-19 pandemic which has caused a sluggish tourism worldwide. Investors may withdraw their money in tourism and divert their funds to other fields that are considered more profitable.

Risda Mariana Manik; Bernadetta Ambarita

Jurnal Kesehatan Medika Udayana 2022 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Background: The prevalence of hypertension in Indonesia continues to increase, especially in women. The incidence rate reached 28.8% higher than the incidence of hypertension in men which is 22.8%. There are factors that make women more at risk of hypertension than men. Namely the use of hormonal contraception in women whose users reach 47.54%. Purpose: to analysis Correlational hormonal contraceptive use and hypertension. Methods: This research is an observational survey research, case-control design. Held in the Work Area of the Medan City Primary Health Center. Conducted from March-June 2019. The population were all women of productive age (15-49 years) totaling 572 people. The size of the case sample was 35 people and 35 controls. Case samples were taken by means of consecutive sampling, control samples were taken by convenient sampling. Data analysis was performed univariately and bivariately using the Chi Square statistical test (?2) with a significance level of 0.05. Results: In the hypertension group, 77.1% used hormonal contraception and 22.9% did not use hormonal contraception. Whereas in the non hypertensive group 62.9% did not use hormonal contraception only 37.1% used hormonal contraception. There is a relationship between hormonal contraceptive use and hypertension in women of reproductive age. A value (OR = 5.7; 95% CI 2,008-16,244) means that women of reproductive age are at risk of experiencing hypertension 5.7 times greater if women of reproductive age use hormonal contraception than those who do not use hormonal contraception. Conclusion: Women of reproductive age are at risk of developing hypertension when using hormonal contraception. Therefore, it is recommended that women of reproductive age prefer non-hormonal contraception or natural contraception. If using hormonal contraception to keep monitoring blood pressure regularly at least 3 months after using hormonal contraception and immediately stop using hormonal contraception if there is a hypertensionKeyword: Hormonal contraception; Hypertension; Women at Reproductive age

Kadek Agus Dwija Putra

Jurnal Kesehatan Medika Udayana 2022 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Background: The prevalence of anemia in adolescent girls in Indonesia according to WHO reaches 30%, and in the 2013 Riskesdas report recorded 18.4% of adolescents have anemia with the highest percentage in the female sex of 23.9%. Anemia in adolescents can cause delay in physical growth and behavior and emotional disorders. This study aims to determine the relationship between knowledge about anemia and nutritional status with the incidence of anemia in young women in Badung Regency. Method: This study uses analytic cross sectional design with a sample of 106 adolescent girls aged 15-18 years in high school, Badung Regency. Data collection was carried out directly on respondents in each school, for anemia data was collected by examining blood samples or hematology panels (hemograms) with an Hematology Autoanalyzer tool, data on knowledge of anemia was carried out by means of interviews using questionnaire guidelines, and nutritional status data was carried out by how to measure anthropometry (body weight and height) to get a IMT value. The analysis conducted is univariate analysis to determine the distribution and frequency of variables and bivariate analysis using the Kai-Kuadrat/Chi-Square test with the help of the SPSS program. Result: The prevalence of anemia in young women is 13.2%. Most had normal nutritional status of 77.4%, while others were categorized as abnormal / malnutrition (2.8% thin, 17.0% fat, 2.8% obese). For the level of knowledge obtained, the majority of 77.4% have a good level of knowledge in the category of anemia. Kai-Square / Chi-Square test results showed that, there was a significant relationship between knowledge about anemia and anemia in adolescent girls (95% CI: 1.93-20.77; p = 0.003). There was no significant relationship between nutritional status and anemia in adolescent girls (p = 0.301). Conclusion: Poor knowledge about anemia is associated with the incidence of anemia in young women, whereas nutritional status is not related to the incidence in young women. It is expected that related parties make a policy regarding anemia screening and education activities especially for young women. Keywords: Anemia; Knowledge; Nutritional status

P Novi Sagitarini

Jurnal Kesehatan Medika Udayana 2022 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Background: Globally, cervical cancer ranks fifth and ranks second in all cancers in women in Indonesia. One of the factors that influence the incidence of cervical cancer is the age of first sexual intercourse. About 33.3% of female adolescents started dating when they were not yet 15 years old, at that age it was feared that they did not have adequate life skills, so they were at risk of having unhealthy dating behaviors such as premarital sex. Providing information related to HPV vaccination can increase their knowledge so that it will affect how young women behave towards prevention of cervical cancer through HPV vaccination. This study aims to determine the relationship between knowledge and attitudes of young women to prevent cervical cancer through HPV vaccination. Methods: The cross sectional survey was conducted on 269 people. Data was collected in December 2016-January 2017 using questionnaire. Bivariate data analysis using Rho Spearman test to determine the relationship between knowledge and attitudes of young women to prevent cervical cancer through HPV vaccination. Results: The results showed that there was a significant relationship between knowledge and attitudes of young women towards the prevention of cervical cancer through HPV vaccination with p values <0.05 and r = 0.859. Conclusion: The attitude of young women towards the prevention of cervical cancer through HPV vaccination is related to the knowledge possessed by the teenager.Keywords: Attitude; HPV vaccination; Knowledge; Teenage girl

Hery Prambudi; Usdiyanto Usdiyanto; Solikhah Solikhah; Citania Nurkholifah

Jurnal Sains dan Kesehatan (JUSIKA) 2021 Universitas Muhamadiyah Manado

Pregnancy can cause the body to be very susceptible to low hemoglobin levels, which during pregnancy require sufficient iron for the body. If the body loses iron, anemia will occur, because the body requires the intake of foods that contain iron. Anemia itself where the value of the hemoglobin level is less than the normal value or below the normal value. So if a pregnant woman has a hemoglobin level below the normal value, she will be prone to anemia. The risk of anemia during pregnancy can occur in the fetus because it can affect the growth and development of the fetus and baby, as well as babies born prematurely or with reduced body weight. Dates are a fruit which contains many benefits for the body, one of which is to prevent anemia. The content of the date palm itself contains nutrients for the body such as protein, vitamin A, vitamin C, thiamine, ribovalfin, nicotinic acid, and iron. To determine hemoglobin levels in pregnant women before and after giving dates. The research method used this time was preexperimental with a one-group pre-test post-test research design. While the examination using the cyanmethemoglobin method. The results of the study of hb levels before being given dates with an average result of 11.94 and after being given dates the average result was 12.65 which showed an increase in hb levels. Data analysis using the Paired Sample Test statistical test obtained the results of sig (2 tailed) of 0.207 or > 0.05. From the results of the statistical analysis of the Paired Sample Test, it can be said that Ho is accepted, which means that there is no significant effect on the administration of dates on hemoglobin levels before and after.  

Pipin Supenah; Muhammad Ibnu Ubaidillah; Ikhwani Ikhwani; Diyanah Alifia Ramadhan

Jurnal Sains dan Kesehatan (JUSIKA) 2021 Universitas Muhamadiyah Manado

Dengue Hemorrhagic Fever is still one of the disease problems in Indonesia today. The first case of DHF in Indonesia itself occurred in 1986 in the city of Surabaya, this disease continues to increase and spread throughout Indonesia, which causes all parts of Indonesia to be at risk of being infected with this disease. Dengue fever or dengue fever is an infectious disease caused by the dengue virus and is transmitted through the bite of Aedes aegypti and Aedes albopictus mosquitoes. This disease is one type of health disorder that interferes with everyone's productivity and is one of the infectious diseases that often causes outbreaks and causes death. This study aims to determine the hematocrit value in dengue hemorrhagic fever patients and what percentage of the hematocrit value in dengue hemorrhagic fever patients is in accordance with the normal value standard with descriptive research methods and examination methods using a hematology analyzer. For data analysis using the SPSS program, the K Independent Samples Test with a sig value of 0.000 was carried out on 33 blood samples obtained from dengue hemorrhagic fever patients in a regional hospital 45 kunngan purposively. The results showed that there were differences in the hematocrit value in patients with dengue hemorrhagic fever. The results of the examination of the hematocrit value of dengue hemorrhagic fever patients showed an increase in the hematocrit value of 12 people with a percentage of 36.40%, a decrease of 6 people with a percentage result of 18.20% and for normal numbers as many as 15 people with a percentage result of 45.50 %

Ahmad Zainullah; Anis Prabowo; Weni Hastuti; Fangky Dimas Syafei

Jurnal Rumpun Ilmu Kesehatan 2021 Pusat Riset dan Inovasi Nasional

Background: Obesity is a pathological condition due to excessive fat accumulation than is needed for body function. Pregnant women with overweight and obesity are at high risk and have been shown to be associated with increased complications in pregnancy. Cesarean section is a surgery to deliver a fetus by opening the abdominal wall and uterine wall. Generally, in cesarean section, spinal anesthesia is performed. Objective: to determine the hemodynamic picture of obese caesarean section patients with spinal anesthesia. Method: The method used is observational analytic with a cross-sectional approach and consecutive sampling technique. Data analysis uses parametric statistics. The data in this study are the results of differences in obese and non-obese patients. Data collection techniques in this study include documentation and observation. Results: The pre-anesthesia results obtained an average systolic blood pressure = 138.31 ± 17.528, an average diastolic blood pressure = 82.54 ± 10.643 and an average pulse of 100.69 ± 15.315, while the results after 5 minutes obtained an average systolic blood pressure of 105.31 ± 12.572, an average diastolic blood pressure of 61.15 ± 11.753 and an average pulse of 99.54 ± 18.963. Conclusion: Changes in blood pressure and pulse before spinal anesthesia with after spinal anesthesia in obese patients undergoing cesarean section showed a decrease in blood pressure and pulse in the 5th minute after injection.

Suharmanto, Toto

Dinamika Akuntansi Keuangan dan Perbankan 2021 Faculty of Economic and Business Universitas STIKUBANK

This study aims to analyze the determinants of capital structure in manufacturing industries listed on the Indonesia Stock Exchange. The data used is taken from the financial statements of manufacturing companies whose shares are still actively traded on the Indonesia Stock Exchange. The variables used are profitability proxied by return on equity (ROE), sales growth, asset structure, liquidity proxied by current ratio (CR), tax, business risk and capital structure proxied by debt-to-equity ratio (DER). Sampling using purposive sampling method, and data analysis using multiple regression. The results show that liquidity (current ratio) has a negative effect on capital structure at a significance of less than 1%. Meanwhile, profitability (return on equity), sales growth, asset structure, tax and business risk have no effect on capital structure.  Keywords: profitabilias, sales growth, asset structure, liquidity, tax, business risk, capital structur

Dita Amalia Lutfiana; Margiyati Margiyati

JURNAL KEPERAWATAN SISTHANA 2021 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

                Elderly is a population at high risk of experiencing hypertension due to the aging process. The treatment of hypertension in the elderly is not effective yet, because it only reduces hypertension by 8%, the disease often recurs and requires a long process. Dry cupping therapy is one of the non-pharmacological therapies that are safe and fast through the skin suctioning techniques to reduce blood pressure in the elderly. This study aims to determine the description of the application of dry cupping therapy in reducing blood pressure in the elderly with hypertension in the Rowosari Community Health Center Semarang. This type of research is descriptive research with a case study approach. Subjects used were 2 respondents with criteria of age > 60 years, had first-degree hypertension, and were able to self-care. Blood pressure measurement using a sphygmomanometer. Dry cupping therapy interventions carried out for ± 15-30 minutes once a day. The results of data analysis showed that subject I decreased blood pressure from 150/90 mmHg to 140/90 mmHg and subject II decreased blood pressure from 150/90 mmHg to 140/80 mmHg. The conclusion of this study is dry cupping therapy influences in reducing blood pressure in the elderly with hypertension and is recommended as a nursing intervention in the management of blood pressure in the elderly with hypertension.

Susanti Monoarfa; Pipin Yunus; Nur Oktaviani A. Datau; Desi I. Yantiko

Jurnal Rumpun Ilmu Kesehatan 2021 Pusat Riset dan Inovasi Nasional

The use of masks during the Covid-19 pandemic is very important to protect yourself and others from the risk of transmitting this virus. As it is known that most of the transmission of Covid-19 is through droplets, it is felt necessary to protect yourself. Masks can be a barrier for droplets both coming from within and from others. The purpose of research was to determine the description of compliance with the use of masks in the community during the pandemic in Kota Tengah District. This research method uses a quantitative descriptive approach with a cross sectional design. Samples were taken using cluster random sampling technique, Data was collected using a questionnaire sheet and data analysis was carried out using a frequency distribution table. The results showed that most of the people of Kota Tengah district were obedient in using masks but there were still many who did not comply with using masks

Sudiyatno, Bambang; Suwarti, Titiek; Suharmanto, Toto; Martinus, Okki

Dinamika Akuntansi Keuangan dan Perbankan 2021 Faculty of Economic and Business Universitas STIKUBANK

This study discusses the effect of risk and capital on profitability of banks issued on the Indonesia Stock Exchange in the period of 2013-2017. The data used is panel data, which is a combination of time series data and cross section data. The method of taking data uses purposive sampling. Technical analysis was performed using multiple regression analysis. The results of the study show that credit risk (NPL) and operational risk (BOPO) have a negative and significant effect on profitability (ROA). While liquidity risk (LDR), market risk (NIM), and capital (CAR) do not affect on profitability (ROA). Furthermore credit risk (NPL), operational risk (BOPO) and capital (CAR) have a negative and significant effect on profitability (ROE), while liquidity risk (LDR) and market risk (NIM) do not affect on profitability (ROE). Keywords: profitability, liquidity risk, credit risk, market risk, operational risk and capital.

Artawan, I Kadek; N.M.P Rahayu

Jurnal Kesehatan Medika Udayana 2021 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Background: Diabetes Mellitus is a significant cause of morbidity and mortality today. The risk of death on diabetes mellitus patients due to its complication is steadily increasing. A low level of knowledge about diabetes mellitus complications influences the behavior and prevention of further complications. A routine blood glucose control is an important prevention of diabetes mellitus complication, especially on patients with insulin therapy. Purpose:This descriptive study aimed to describe the knowledge about signs and symptoms of hypoglycemia among diabetes mellitus patients in the Public Health Centre of I East Denpasar. Methods: This was a descriptive study conducted in the Public Health Centre of I East Denpasar. There were 72 diabetes mellitus patients chosen by the purposive sampling technique that participated in this study. The Knowledge Attitude Practice (KAP) questionnaire employed to collect the participant's knowledge about hypoglycemia. Results: Statistical analysis showed that 69.4%, 25%, and 5.5% of participants were having a moderate, good, and poor level of knowledge, respectively. Conclusion: The majority of diabetes mellitus patients in the Public Health Center of I East Center Denpasar was having a moderate level of knowledge about the signs and symptoms of hypoglycemia (64.9%). ABSTRAK Latar Belakang :. Diabetes Mellitus merupakan salah satu masalah kesehatan utama yang menyebabkan kecacatan dan kematian. Peningkatan angka kematian pada diabetes mellitus disebabkan pasien mengalami komplikasi karena pengetahuan pasien tentang Penyakit DM berdampak pada perilaku dan pola pencegahan komplikasi lanjutan, salah satu upaya penanganan yang dilakukan pasien DM adalah dengan pengendalian kadar glukosa darah secara rutin dan komplikasi Diabetes Mellitus yang menjalani terapi obat khususnya terapi insulin. Tujuan: Untuk mengetahui Gambaran Pengetahuan Pasien DM Tentang Tanda dan Gejala Hipoglikemi di Puskesmas I Denpasar Timur. Metode : Penelitian ini menggunakan metode penelitian deskritif. Tempat penelitian dilaksanakan di Puskesmas 1 Denpasar Timur. Cara pengambilan sampel secara purposive sampling dengan jumlah sampel 72 orang dan cara pengumpulan data dengan pengisian kuesioner KAP (Knowledge Attitude Practice). Hasil : Hasil penelitian ini didapatkan bahwa sebagian besar memiliki tingkat pengetahuan cukup sebesar (69.4%), Baik (25%), Kurang (5.5%). Simpulan : Berdasarkan hasil dari gambaran pengetahuan pasien DM tentang tanda dan gejala hipoglikemi Puskesmas 1 Denpasar Timur memiliki tingkat pengetahuan Cukup sebesar (69.4%)

Gustita Arnawati Putri

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

Parendra, Ariya; Firmansyah, Amrie; Prakosa, Dani Kharismawan

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

Stock investment is one of the most attractive forms of investment for investors. Investors can choose various sectors of companies listed on the Indonesia Stock Exchange (IDX) to place their funds in investing in shares. One of the sectors with high capitalization in recent years is the banking sector, where investors have been attracted to buying banking companies' shares. Even so, investors in investing in stocks must pay attention to the factors associated with the risk of investing in stocks, whether it is a total risk or a systematic risk that cannot be prevented by diversification. The purpose of this study is to empirically examine the effect of firm size, leverage, and profitability on stock risk. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) and has stock beta data released by Pefindo during 2016-2019. Based on purposive sampling, 23 companies were selected so that the total sample is 92 observations. Hypothesis testing is performed using multiple linear regression analysis of panel data. The test results suggest that company size has a positive effect on systematic risk, but it negatively affects the total risk. Leverage is not associated with systematic risk and total risk.  Keywords: beta, leverage, banking industry, total risk, firm size

Aprillya Dwi Sarweni; Novita Wulan Sari

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Hypertension is situation where blood pressure exceeding the limit of normal with blood pressure 140/90 mmHg and which includes non contagious disease. Complementary therapy can reduce the risk of hypertension complications. SEFT therapy one of a complementary therapy that can be used to overcome the problem of increasing blood pressure. The purpose of this study was to carried out SEFT therapy towards decreasing blood pressure in hypertension patients in the built area of Puskesmas Rowosari Semarang. This type of researAch is descriptive using the case study approach method. The criteria used in the case study: primary hypertension patients, hypertension sufferers were able to communicate well, hypertension patients who did not take anti-hypertension drugs. Case study analysis was carried out by processing data through observation of blood pressure before and after SEFT therapy. The results of the case study showed that there was a decrease of blood pressure. Before therapy the blood pressure of  the subject I was 170/110 mmHg decreased to 120/80 mmHg and in subject II before therapy, blood pressure 160/100 decreased to 140/80 mmHg. The recommendation is with control of blood pressure by using SEFT therapy, the society can apply this therapy.

Rahmanti, Ainnur; D, Atika Febri

Jurnal Kesehatan Medika Udayana 2020 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Difficulty swallowing is caused by impaired muscle coordination, muscular weakness of the tonus swallowing which is associated with impaired hemisphere function, nuclei of the brain nerve fibers that confer and muscles chew and swallow. The purpose of this case study is to describe the application of Shaker exercise and jelly in swallowing exercises in the stroke patients in the Hospital Sunan Kalijaga Demak. This method of research is descriptive using a case study approach. The subject in this study were two patients with stroke difficulty swallowing, patients in rehabilitation, not experiencing a loss of consciousness and a patient's vital signs of stable. Ingested ability is measured with The Royal Adelaide Prognostic Index For Dysphagic Stroke (RAPIDS). Results of the analysis showed that there was increased ability to swallow after intervention. In the subject I before the 81 scorecard intervention (low aspiration risk) experienced increased scorecard to 86 (low aspiration risk). Meanwhile, in the subject II before the intervention of Scorecard 82 (low aspiration risk) experienced a better namely 91 (low aspiration risk). This research recommends nurses can apply shaker exercise and jelly in swallowing exercises in stroke patients with difficulty swallowing

Monica, Monica; Ng, Suwandi

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

This research aims to investigate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value mediated by idiosyncratic risk. The population used is the whole companies listed in Indonesian Stock Exchange (BEI) on the period of 2013-2017. The number of samples is 182 companies each year, which was selected by purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path analysis used to analyze data and hypothesis mediation analysed by using Sobel test. The results show that foreign ownership, managerial ownership, and public ownership have a negative and significant impact on the idiosyncratic risk, while the promoter ownership has a positive and significant impact on the idiosyncratic risk. Idiosyncratic risk and promoter have a negative and significant impact on firm value, foreign ownership  has a positive but  insignificant impact on firm value, while managerial ownership and public ownership have a positive and significant impact on firm value. In addition, idiosyncraticn risk can madiate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value. The implication of this research is that companies and investors can consider the importance of idiosyncratic risk through diversification of ownership structure as a mechanism for achieving firm value. The idiosyncratic risk is expected to assist the investor in making business decisions as they reflect the company’s specific information and fluctuate accordingly and the movement is independent of market movements.  Keywords : ownership structure, foreign ownership, promoter ownership, managerial ownership, public ownership, idiosyncratic risk, and firm value

Pangestuti, Kartiko Dewi; Susilowati, Yeye

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

This study examines the effect of independent commissioner, auditor reputation, ownership concentration, and the firm size to enterprise risk management disclosure. This reseach was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study periode of 2014 through 2016. The analysis technique that used is multiple regression analysis using SPSS 21. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumption The result showed that independent commissioner, ownership  concentration, and the firm size does  not  effect  Enterprise Risk Management  disclosure, while auditor reputation positive effect Enterprise Risk Management disclosure.  Keywords :  enterprise risk management, independent commissioner, auditor reputation, ownership  concentration, and firmsize.

Sugiarto, Nobita; Nurhayati, Ida

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

This study examines the effects of institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk to accounting conservatism. The research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014-2016. Relationship and between variable is described by using multiple regression analysis. The results showes that the institutional ownership structures had no significant effect on accounting conservatism,managerial ownership structures had no significant effect on accounting conservatism, public ownership structures had no significant effect on accounting conservatism, growth opportunities has negative no significant effect on accounting conservatism, Debt Convenant (leverage) has negative effect on accounting conservatism, tax and political costs has positive effect on accounting Conservatism, litigation risk has negative effect on accounting conservatism  Keyword: institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk and accounting conservatism.