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Cindi Furwati; Dirvi Surya Abbas; Hamdani, Hamdani; Seleman Hardi Yahawi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

The purpose of this research is to examine the effect of Managerial Ownership, Debt Convenant and Litigation Risk on Accounting Conservatism. The population in this study consisted of manufacturing companies, the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange in 2015-2018. A sample of 12 companies used in this study was found by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that independent Debt Convenant does not have a statistically significant effect on Accounting Conservatism while Managerial Ownership and Litigation Risk have a significant negative effect on Accounting Conservatism. The results show that managerial ownership has a significant positive effect on Accounting Conservatism, and Litigation Risk has a significant positive effect on Accounting Conservatism, debt agreements do not have a significant effect on Accounting Conservatism, and managerial ownership, litigation risk together have an effect on Accounting Conservatism.  

Arde Lianti; Hesty Ervianni Zulaecha; Hamdani, Hamdani; Ahmad Zaki Mubbarok

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

The purpose of this study was to determine the effect of leverage, profitability, company size, company age, Capital Adequacy (Capital Adequacy Ratio) and independent commissioners on Islamic social reporting (ISR). The research time period used is 6 years, namely the 2015-2020 period. The population of this research is Islamic Bank. The sampling technique used a purpose sampling technique. The type of data used is secondary data obtained from the official website of each Islamic Bank. The analysis method used is panel data regression. The results showed that leverage (DER) had a negative effect on Islamic social reporting (ISR), while profitability (ROE), company age and independent commissioners had no effect on Islamic social reporting (ISR). while company size and Capital Adequacy (Capital Adequacy Ratio) have a significant effect on the disclosure of Islamic Social Reporting (ISR) at Islamic Bank in Indonesia and Then together, the variable leverage (DER), profitability (ROE), company size, company age, Capital Adequacy  and independent commissioners have an effect on Islamic social reporting (ISR).    

Muchtadin Muchtadin; Zelvy Emmelya Sundari

Prosiding Seminar Nasional Manajemen dan Ekonomi 2022 Universitas Kristen Indonesia Toraja

Organizational Citizenship Behavior is an important aspect for employees in the health sector. This study aims to determine how much work motivation and job satisfaction have an impact on employee OCB. Multiple regression analysis was used as a method of data analysis and descriptive analysis to find out the general description of the respondents. The findings in this study conclude that work motivation and job satisfaction both simultaneously and partially have a positive impact on OCB. The company is expected to pay attention to the motivation and job satisfaction of its employees so that they work more at work and work beyond the applicable formal rewards.

Siti Aijah; Nur Ainun Hasibuan; Hadijah Sipahutar

Jurnal Manajemen dan Ekonomi Bisnis 2022 Pusat Riset dan Inovasi Nasional

 Financial performance is a description of the temptation or success of the company's program implementation in realizing the company's vision and mission. This study aims to examine the effect of performance on the company's financial value at PT. Andhika's lamp. This study used three stages of data analysis, namely descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with a significance level of 5%. The results of this study prove that the variables of liquidity and profitability have a significant effect on firm value. While the solvency variable has no significant effect on firm value.  

Ridwan Rasyid; Gustina Gustina; Ika Yuanita

Prosiding Seminar Nasional Manajemen dan Ekonomi 2022 Universitas Kristen Indonesia Toraja

The very rapid development of technology, information, and communication in the current era of globalization is very helpful and facilitates the work of the world community, one of which is currently popular is the internet. This study aims to determine the contribution of service quality and product quality to Indihome customer satisfaction in the city of Padang. The methodology of this research is quantitative research. The sample in this study was 100 customers who were taken by the purposive sampling method. The analytical method used is multiple linear regression analysis. The results showed that simultaneously service quality and product quality had a positive and significant effect on Indihome customer satisfaction in the city of Padang. While partially the service quality variable has no significant effect on Indihome customer satisfaction in the city of Padang, and the product quality variable has a positive and significant effect on Indihome customer satisfaction in the city of Padang. Product quality is the most dominant variable affecting customer satisfaction.

Anisa Fu’adiyah; Dirvi Surya Abbas; Hamdani, Hamdani; Ahmad Jayanih

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

This study aims to test and provide empirical evidence about the effect of profitability, solvency, audit opinion and firm size on audit report lag on transportation companies listed on the IDX for the period 2016 – 2021. With a total sample of 15 companies with a period of 6 years, 90 samples were obtained. observed. The analysis method of this research uses panel data regression through software eviews 12. The results show that firm solvency has a positive effect on audit report lag while profitability, audit opinion and firm size have no effect on audit report lag.  

Aldi Al Adiat; Hesty Ervianni Zulaecha; Imam Hidayat; Djenny Sasmita

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy.  Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy.     

Aprilia Maharani Firdousy; Dirvi Surya Abbas; Daniel Rahandri; Indra Gunawan Siregar

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

The purpose of this study was to determine the effect of firm size, debt level, managerial ownership, audit comitte on earnings persistence in property and real estate companies listed on Indonesia Stock Exchange (IDX). The research time period use is 6 years, namely the 2016-2021 period. The sampling technique use purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data use is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The result showed that the company’s debt level had no effect on earnings persistence. Meanwhile, cash flow volatility has a effect on eranings persistence.    

Dea Safira; Hesty Ervianni Zulaecha; Hamdani, Hamdani; Husna Darra Sarra

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2021 period.The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The type of data used was secondary data obtained from the Indonesia Stock Exchange website.The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The results show that managerial ownership has a positive effect on earnings quality, while ios and leverage have no effect on earnings quality.    

Romadhoni, Nuril; Prihatiningsih, Prihatiningsih; Kusuma, Septian Yudha

Dinamika Akuntansi Keuangan dan Perbankan 2022 Faculty of Economic and Business Universitas STIKUBANK

This study aims to measure the effect of the variables Return On Asset (ROA), Return On Equity (ROE), Net Profit Margin (NPM) on the Stock Price of Persero Commercial Banks in Indonesia in 2017-2021. The number of samples consists of 4 banks obtained using the total sampling technique. The data used is secondary data obtained from the Quarterly Financial Statements published on the official website of PT Bank Negara Indonesia (Persero) Tbk, PT Bank Mandiri (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, and PT Bank Tabungan Negara (Persero) Tbk during of the period 2017-2021. The data analysis model used is multiple linear regression analysis using SPSS 25.00 software. In contrast, hypothesis testing uses data analysis techniques, namely the coefficient of determination (Adjusted R2), F test and t-test. Based on the results of the coefficient of determination test (Adjusted R2), it shows that Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) contribute an influence of 0.36 or 36% to the stock price. In comparison, 0.64 or 64% is explained by other variables outside the research model. F-test results show that Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) simultaneously have a significant effect on stock prices. Based on the results of the t-test shows that the variables Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) partially have a significant effect on the Share Price at Persero Commercial Banks in Indonesia for the period 2017-2021.

Ariyanti, Rizka; Notoatmojo, M Iqbal; Safitri, Eriza

Dinamika Akuntansi Keuangan dan Perbankan 2022 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine how the influence of Good Corporate Governance with indicators of institutional ownership, independent commissioners, and audit committees on the financial performance of LQ45 companies for the 2017-2021 period. The method used in this study is a descriptive method with a quantitative approach. Sources of data used in this study are secondary data sources. Statistical analysis used in this study is multiple linear regression analysis. Based on the results of the analysis, it can be seen that institutional ownership has a significant positive effect on financial performance (ROA), while the independent board of commissioners and audit committees have a significant negative effect on financial performance (ROA). Companies must balance share ownership between management and institutions so that there is no majority or minority party, all are responsible for making policies so that both can increase the value of the company.

Alfia Nur Azizah; Dirvi Surya Abbas; Hamdani, Hamdani; Mohamad Zulman Hakim

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

This research was conducted using secondary data on financial statements that have been published through the official website of each bank by downloading financial report data. The population in this study are Islamic commercial banks in Indonesia in 2015-2020. By using non-probability sampling method, the total sample obtained in this study is 36 data from 6 Islamic commercial banks. The analytical method used in this study is multiple regression analysis using Eviews software version 10 and Microsoft Excel 2016. Based on the research, it shows that leverage, profitability, firm size, firm age, and liquidity together have an influence on the disclosure of Islamic social reporting ( ISR).    

Prasetya, Adhitya Yoga; Ernah, Ernah; Andanarini M S, Dhian

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2022 Sekolah Tinggi Ilmu Ekonomi Totalwin

The reason for this study is to examine the impact of the religiosity, halal name and word of mouth on purchasing decisions. Religiosity, Halal Label, Word of Mouth, and Purchase Decision are the dependent variables analyzed in this study. The example utilized in this study comprised of 100 clients of Wardah restorative items. Through the distribution of questionnaires, the purposive sampling method was used for sampling. Validity and reliability tests, classical assumption tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, model feasibility tests (F tests), individual parameter significance tests (t statistic tests), and coefficient tests were utilized in this study's data analysis. determination (R2) using the SPSS software. Word of mouth had a positive and significant impact on purchasing decisions, and religiosity had a positive and significant impact. Halal Label had a positive and significant effect.

Meylina, Meylina; Manalu, Moody

Dinamika Akuntansi Keuangan dan Perbankan 2022 Faculty of Economic and Business Universitas STIKUBANK

The research conducted by the author is to determine the effect of deferred tax on capital intensity, capital intensity, and firm size on tax aggressiveness. The sample used in this study is BEI BUMN20 (top twenty constituents) contained in the BEI BUMN20 Fact Sheet Index as of December 2022 during 2019-2022. The technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and a test of the coefficient of determination. The test results show that the level of the deferred tax burden can have a positive but not significant effect on tax aggressiveness. Capital intensity has a significant effect on tax aggressiveness then company size has a positive but not significant effect on the tax aggressiveness variable. This variable depends on tax aggressiveness. The coefficient of determination obtained is 13.5%, which can be interpreted if the independent effect on the variable is 13.5%.

Shofiyah Khairunnisa; Hety Budiyanti; Muh. Ilham Wardhana Haeruddin

Jurnal Manajemen dan Ekonomi Bisnis 2022 Pusat Riset dan Inovasi Nasional

This study aims to explain the influence simultaneously (together) or partially between the influence of social media marketing Instagram, brand image and product quality on purchasing decisions. This study uses a quantitative approach with survey research methods to obtain primary data. The research variables are Social Media Marketing Instagram (X1), Brand Image (X2) and Product Quality (X3) as influencing variables and Purchase Decision variable (Y) as affected variables. The population in this study are consumers of MS Glow Panakukkang users in Makassar City. The number of samples in this study were 100 consumer respondents of MS Glow Panakukkang by taking the entire population and serving as samples. The data collection method used is the distribution of questionnaires. The data analysis technique in this study used multiple regression analysis which was previously carried out with Validity, Reliability, Classical Assumption Tests (normality test, multicollinearity test, heteroscedasticity test) then tested the hypothesis through T test, F test and coefficient of determination test. The results of this study indicate that partially, Instagram social media marketing does not have a positive effect, while brand image and product quality have a positive and significant effect on purchasing decisions for MS Glow Panakukkang. Meanwhile, simultaneously the results of this study also show that social media marketing, brand image and product quality have a positive and significant effect on purchasing decisions for MS Glow Panakukkang products.

Anindita Imam Basri; Murti Sumarni; Anita Bella Susilowati; Kasnowo Kasnowo

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

This look at objectives to have a look at the effect of advertising, brand image, and product cariations on purchasing decisions on Mizone drinks in Sanden District, Bantul Regency. This sort of research is quantitative research using a sample of 80 respondents. The sampling technique in this observe changed into the usage of purposive sampling and the data collection method turned into changed into the usage of a questionnaire. The results of the look at display that advertising partially has a positive and significant impact on purchasing decisions with a regression coefficient of 0.312 and a significant value of 0.000. brand image partially  has a positive and a significant effect on purchasing decisions with a regressions coefficient of 0.301 and a significant value of 0.004. Product variations partially have a positive and significant cost of 0.000. advertising and marketing, brand image, and product variations on purchasing decisions with a significant value of 0.004. Consequently, all the hypotheses of this examine have been universal.

Putri Amanda; Tazkia Ayu Alharani.YS; Putri Indriyanti; Retno Sri Rindiyani

Jurnal Manajemen dan Ekonomi Bisnis 2022 Pusat Riset dan Inovasi Nasional

Penanaman Modal Asing (PMA) and Penanaman Modal Dalam Negeri (PMDN) are important sources of financing for developing regions and can make a significant contribution to development. As a component of capital flows, Foreign Direct Investment (FDI) is considered a relatively stable inflow compared to other capital flows, such as portfolio investment and foreign debt. A country's economy relies on investment to solve various problems, crises, and economic challenges. This is because investing in certain sectors of the economy can quickly change the various economic challenges facing a country. Both private and public investment bring many benefits, including job creation. The purpose of this study is to analyze the impact of domestic and foreign investment on economic growth. This type of research is quantitative research. The research instrument used is documentation of research instruments through books and scientific journals. Data analysis using multiple regression method. As a result, it can be seen that foreign investment has a large positive effect on economic growth. Foreign direct investment helps Indonesia achieve stable national development. But domestic investment has no effect on economic growth. The implementation of this research is the need for the government's role as a regulator to support increased domestic and international investment in order to encourage Indonesia's economic growth.

Rani Hermita; Mislida Murti

Jurnal Riset Rumpun Seni, Desain dan Media 2022 Pusat Riset dan Inovasi Nasional

The restaurant is the most visited place both for meeting friends orfor gathering with family to eat together. So we need a unique interior design to attract visitors. Taking into account the modern layout and interior so as to make visitors more comfortable to relax. The attractiveness of a restaurant can be made in various ways, such as a very unique and attractive interior or exterior design. The purpose of this research is to analyze the influence of interior design on the interest of restaurant visitors. Sampling in this study using simple random sampling technique. Sample random sampling is a technique where sampling is carried out directly at the place to be sampled. An example in this study is the 100 responses that were visitors to a multi-ethnic restaurant in Medan. The technique used in this study uses data analysis techniques to test the validity, reliability and regression tests to test the effect of independent variables on the dependent. Based on the results obtained from an analysis of the positive influence between interior design and the interest of visitors to a diverse serving restaurant in Medan, the better and more attractive the interior design used, the increasing number of visitors coming to a diversity serving restaurant in Medan

Nasution, Erie; Al-Hakim, Rosyid; Rukayah, Siti

JURNAL RISET RUMPUN ILMU HEWANI 2022 Pusat riset dan Inovasi Nasional

Stereotypes and abnormal behaviour (SAB) exhibited by long-tailed macaques (LTMs) have attracted the attention of behavioural study, although caused by many factors. Mostly found in captivity, it can also occur in the natural environment. This study aims to review several scientific articles on SAB in LTMs, as well as for environmental enrichment conditions. This study used a web-based survey to collect all scientific publications related to SAB in LTMs with a statistical correlation test to determine the cost of individuals' needs as an animal model for the research and the regression test to determine the effects of the number of individuals observed, as well as SAB types in LTMs. This study used two variables: the number of individuals and SAB types and sorted by rank. The statistical correlation result shows that the cost of individuals' needs as an animal model for the research and publication's year is positive correlate. The regression test result shows that the total number of individuals observed is significantly different (p-value<0.05, one-tailed) between SAB types. The primary goal of stimulating environmental enrichment is to give pleasant options for animals based on the treatment object in the study supplied while emphasising animal welfare and promoting research effectiveness.

Damasita, Verayani Rahma Nur; Nurhidayat , Erwan

Jurnal Manajemen Sosial Ekonomi 2022 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

The rapid development of technology has attracted the attention of researchers to conduct research, especially on the impact of social media and changes in people's lifestyles on purchasing decisions for Sophie Martin products in Klaten City. This study aims to examine the empirical model: The influence of social media and lifestyle on purchasing decisions for Sophie Martin products in the city of Klaten. The research is a survey research, the data collected is secondary data and primary data by taking the people in the city of Klaten as the object of research. Data collection is in the form of a list of questions (questionnaires) both open and closed questions. In this study, it will be known how much influence social media has on purchasing decisions for Sophie Martin products. The results of the study using the IBM SPSS version 28.0 program stated that social media has a very strong influence on purchasing decisions for Sophie Martin products in the city of Klaten as evidenced by the number of consumers who buy and know Sophie Martin products through social media as much as 67.2% which can be seen from the results. research correlation test with a strong degree of correlation between social media and purchasing decisions. While the regression analysis states that lifestyle has no influence on purchasing decisions for Sophie Martin products. While the correlation analysis states that lifestyle affects 59% with the category of moderate degree of correlation.