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Analytics

Tri Purwani; Ana Kadarningsih

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

Increasing the prosperity of owners or shareholders is one of the goals of companies that have gone public. The high prosperity will increase the market performance of companies going public. The purpose of this study is to determine the role of financial performance in improving the stock price of companies going public. The population used in this research is 65 companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling technique used purposive sampling method, in order to obtain a sample of 60 companies that meet the sample criteria. The data analysis method used in this research is multiple linear regression analysis, descriptive analysis, normality test, coefficient of determination, and t test. Financial performance variables are measured from three ratios, namely solvency ratios, profitability ratios, and activity ratios. The results showed that the solvency ratio and profitability ratio have a significant influence on the stock price of companies going public. The activity ratio shows that the results cannot affect the stock price of companies going public

Mudrik Mudrik; Andhi supriyadi; Dyah Palupiningtyas; Heru Yulianto; Krisna Tri Argo

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

This research was conducted at Patra Semarang Hotel & Convention which aims to analyze and explain the influence of leadership style and organizational culture on employee performance, and to find out which variables are most influential on tourist satisfaction.This research uses quantitative methods with 55 respondents. The validity and reliability test techniques, multiple regression analysis, hypothesis testing through the f test, t test, coefficient of determination and beta coefficient.The results showed that the level of testing was significant and positively influenced by the regression equation, Y = -0.005 X1 + 0.971 X2 and it was proven that the organizational culture variable had the most dominant influence on employee performance with a regression coefficient of 0.971. The conclusion from this study that of the two independent variables, organizational culture is a variable that has a positive effect on employee performance at Patra Semarang Hotel & Convention.

Solissa, Ferdinando; Putu Anggreyani Widya Astuty

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of learning accounting character, interest, and learning motivation on learning achievement of accounting students at the University of Victory Sorong. The research was carried out on all students of the Accounting Study Program of the Faculty of Economics and Business, University of Victory Sorong. The data collection method used in this study is a survey method through distributing questionnaires. The sampling technique used was saturated sampling method. Students as the unit of analysis participated as many as 83 students. Data analysis used multiple linear regression with the help of the application of Statistical Package for The Social Science version 22. The results showed that the character of accounting learning, interest, and learning motivation had a positive and significant effect on learning achievement of accounting students.

Ningsih, Pemilia Sulistyowati; Pemilia Sulistyowati; Heni Susilowati

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

This research is to know the Influence of Communication, Motivation, And Work Ability To Performance Of Subdistrict Officer Of Universitas STEKOM Semarang. Research data was obtained through questionnaire. The sample used in this research is 82 respondents. The data obtained were processed by using descriptive  analysis  and  quantitative  statistical  analysis.  Quantitative  analysis using multiple regression analysis to determine the effect of independent variables to  dependent  variables,  but  before  the  test  is  done  first  test  the  validity and reliability test.The result of regression analysis shows that Communication, Motivation, and Work Ability to Performance.

Mugi Rahayu; Subagyo, Herry

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

This research aims to find out and analyze the factors that are predicted to determine the firm value, the factors are liquidity, debt policy, asset turnover, and profitability. The sample used in the mining sector listed on BEI for the period 2014-2018, the sampling technique using purposive sampling, obtained 118 samples. Data analysis uses multiple regressions using the SPSS program version 23. Hypothesis test results found debt policy and asset turnover positively affected firm value, while it did not prove liquidity and profitability affect firm value.

Shaleha, Waode Maratun; Hamid, Nisrina; Adnan Hakim, Al Asy Ari

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this research is to analyze the effect of hedonic value, utilitarian value and store atmosphere on impulse buying. The population in this study were consumers in Kendari City who had shopped and visited Minnisou Lippo Plaza Kendari. The population in this study is infinite which means unlimited. The number of samples in this study amounted to 96 respondents (based on the Lemeshow formula). Data analysis method in this research uses multiple linear regression. The results showed that hedonic shopping value has a positive effect on impulse buying, utilitarian value does not have a positive effect on impulse buying, store atmosphere has a positive effect on impulse buying, and hedonic shopping value, utilitarian value and store atmosphere together positively influence positive impulse buying. Keywords: Hedonic Shopping Value; Utilitarian Value; Store Atmosphere, Impulse Buying  

Fauziah, Izza Noor; Sudiyatno, Bambang

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

This study aims to examine and find out how the influence of profitability and company growth on the firm value with capital structure as a moderating variable. This research was conducted at the Indonesia Stock Exchange using an analysis unit of manufacturing companies. This sampling method uses a purposive sampling method that is 255 companies with a research period in 2016-2018. The relationship or influence on these variables is explained by using the multiple regression analysis method. The results showed that profitability had a positive and significant effect on firm value, company growth had a negative and significant effect on firm value, capital structure was able to moderate the effect of profitability on firm value, capital structure was able to moderate the effect of company growth on firm value.  Keywords:  profitability, company growth, capital structure, firm value

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

VMS, Dhara Yulita; Maryono, Maryono; Santosa, Agus Budi

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

This thesis contains a study of how BPR financial ratios are Current Asset Ratio (CAR)/ Minimum Capital Requirements (KPMM), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operational Costs Operating Income (BOPO), and Loans to Deposit Ratio (LDR) affects the level of profitability projected by the Return on Assets (ROA) ratio. In this study CAR/ KPMM, NPL, NIM, BOPO and LDR as independent variables, while ROA as the dependent variable. This study uses sample data from the financial statements of Rural Bank (BPR) in Semarang City registered with the Financial Services Authority (OJK) in 2016 to 2018. Sampling from the OJK website (www.ojk.go.id) and using the Purpossive method Sampling. There are 23 BPRs that meet the criteria as research samples. The sample data is processed using Microsoft Excel and SPSS 19. The analytical method used for data processing in this study is the Multiple Linear Regression Analysis Method. The results of the data processing in this study indicate that CAR / KPMM and NIM have a significant positive effect on ROA, BOPO has a significant negative effect on ROA and NPL, and LDR does not significantly influence ROA  Key Wor : Rural Credit Banks (BPR), ROA, CAR/KPMM, NPL, NIM, BOPO, LDR

nurcahyono, Nurcahyono

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

This study aims to test empirically the factors that influence corporate social responsibility disclosure (CSRD). The predictor variables used are Company Size, Profitability, Dept to Equity Ratio (DER) and Net Profit Margin (NPM). The research population is manufacturing companies listed on the IDX from 2017 to 2019, the sampling method used is purposive sampling. Analysis of research data using multiple linear regression and data testing using SPSS-23 software. The research sample according to the sampling criteria is 34 companies, so that the observations are 102 firm years. The results showed that company size, profitability and NPM had a positive effect on corporate social responsibility disclosure (CSRD) and DER had a negative effect on corporate social responsibility disclosure (CSRD). Overall the independent variables used have an influence on CSRD, based on the t test the independent variable affects 33.6% while 66.4 is influenced by other variables not used in this study. The implication of this research is that CSRD can be increased by increasing company size, profitability and NMP and reducing DER.  Keywords: CSRD, Company Size, Profitability, DER and NPM.

Alfino, Yonatan; Siagian, Valentine

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

ABSTRACT This research aims to analyze the effect of auditor concentration, board independence, and audit committee size on the determination of audit fees. Samples were obtained in this research was the IDX BUMN20 (top twenty constituents) contained in the IDX BUMN20 Index Fact Sheet as of December 2019 during the 2015-2019 period. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and coefficient of determination test. Test results of the independent variable, level of auditor concentration, have a significant positive effect on the determination of audit fees, the independence of the Board of Commissioners has a negative but insignificant effect on the dependent variable on audit fees, and the size of the Audit Committee has a positive but insignificant effect on the dependent variable on audit costs. The result of the determination coefficient is 64.2%, which means that the independent variable affects the dependent variable by 64.2%.  Keywords: Auditor Concentration, Board of Commissioners Independence, Audit Committee Size, Audit Fee

Nurhayati, Ida; Kartika, Andi; Agustin, Intan

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

The aim of this studies to know the influence of capital structure and profitability on company’s value with dividend policy as a moderation variable. The sampling method used purposive sampling with the observation period from 2016-2018. Data analysis was performed using multiple linear regression. This study resulted in the capital structure and dividend policy not having an effect on firm value. Profitability has an effect on firm value. Dividend policy is able to moderate the effect of capital structure on firm value. Dividend policy is unable to moderate the effect of profitability on firm value.  Keywords: Company’s Value, Capital Structure, Profitability, and Dividend Policy

Erwin Erwin; Oyon Suharyono

Jurnal Visi Manajemen 2020 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Study This goal is to ascertain how return on investment affects the share price of PT Astra International. Time frame for the study: this covers the years 2013–2018. population studied This is a mining company that is listed on IDX. Purposive sampling is used in the election sample. In the years 2008 to 2010, there were up to 31 firms miningyang listed on the IDX. utilized data analysis Simple regression analytical techniques are used to test the hypothesis.According to a results study, the results mark significance of 0.935 acquired by results processing statistics is larger than the criteria significance (0.05). The regression model is therefore not significant. Therefore, the linearity criterion is satisfied by linear regression. The R2 result is 0.002 which indicates that the variability variable dependent may be described by the variability variable independent by 0.2% while the remaining 99.8% is explained by other factors not included in the regression model.

Hendri Rasminto; Febryantahanuji Febryantahanuji; Danang Danang

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of work discipline on employee performance with the Work Environment as a Moderation Variable. At one of the private universities in Semarang. The sample is all members of the population using a saturated sampling method. The analytical tool used in this research is Moderation Regression Analysis. Hypothesis 1 testing shows that the value of t count = 2.745> t table = 1.645 with a significance number = 0.005 < = 0.05 (significant). So (H1) which states that work discipline has a positive effect on employee performance is proven. Regression coefficient β1 = 0.257 (positive sign), this can be interpreted that the higher the work discipline, the higher the employee performance. Hypothesis testing 2. Testing (H2) shows that the t value of the influence of the moderating variable is 2.599> t table = 1.645 with a significance number = 0.016 < = 0.05 (significant). (H2) which states that the Work Environment positively moderates the effect of Work Discipline on Employee Performance. The interaction test shows β2 = 0.175 (positive sign), this can be interpreted that a good work environment will strengthen the effect of work discipline on employee work discipline.  Keywords: work discipline,  Employee performance, Work environment

Laoli, Victorinus; Sonitehe Gea

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

This study aims to assess and identify the influence of role conflict and role ambiguity and the independence commitment of internal auditors to work at the Regional Development Bank of North Sumatra, Nias Islands Region. Determination of respondents is done by purposive sampling, which is a sampling technique based on certain criteria. The number of questionnaires distributed was 35 questionnaires. This study uses simple linear regression. The results of the analysis in this study indicate that the role conflict and the ambiguity of each affect.

Imarotus Suaidah

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

This study aims to determine the effect of NPF on net income in Islamic commercial banks. This study uses a quantitative approach to the type of descriptive research. The population in this study was 14 Islamic commercial banks listed on the Indonesian stock exchange from 2015-2019, while the sampling technique used was purposive sampling. The data analysis method used is simple regression analysis to test the effect of NPF on net income. Before the simple regression test, a prerequisite analysis test was conducted, which consisted of a normality test and a homogeneity test. Based on the data analysis results, it can be seen that tcount is -3.084 and the significant value is 0.009 <0.05 so that there is an influence between NPF and net income. From the research results, it can be concluded that the NPF variable influences the net income of 37.8% of state-owned Islamic banks during the 2015-2019 period.

Subagyo, Herry

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

This study examines the relationship of Corporate Governance with Debt Policy, and Profitability, especially in corporate that conduct IPOs on the Indonesia Stock Exchange for the 2018-2019 period. Corporate Governance uses proxies of the Board of Commissioners, Independent Commissioners, Institutional Investors, and Insider Ownership which is predicted to affect Debt Policy and Profitability Using a purposive sampling technique, obtained 108 samples, the analyst uses multiple regression with the IBM SPSS 23 program. The findings show that Insider Ownership and the Board of Commissioners have a positive effect on profitability, Institutional Investors and Independent Commissioners are not proven to affect profitability. Corporate governance variables that are proven to influence Debt Policy are Insider Ownership, Institutional Investors, and Independent Commissioners.

Andar Sri Sumantri

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

The safety of loading and unloading workers is influenced by several factors including K3 Management, Workforce Behavior and Personal Protective Equipment. Of the three, they have an important role in improving the safety of loading and unloading workers with satisfactory results. The purpose of this study was to determine whether there is an influence of K3 Management, Workforce Behavior and Personal Protective Equipment on the Safety of Loading and Unloading Workers at Nilam Terminal PT. Pelabuhan Indonesia III (Persero) Tanjung  Perak SurabayaBranch The results of the analysis with statistical tools SPSS V.21 program obtained multiple linear regression equation Y= -1,150 +0,350 X1 + 0,408 X2 +0,318 X3 + . The results of the multiple linear equations show that there is a positive and significant influence between K3 Management on the Safety of Loading and Unloading Workers (t count 4,092 > t table of 1.99085), Labor behavior on the Safety of Loading and Unloading Workers (t count 3.251 > t table of 1.99085), Personal protective equipment against loading and unloading worker safety (t count 2.944 > t table 1.99085), individually K3 Management, Workforce Behavior and Protective Equipment affect the safety of loading and unloading workers.

Jaeni, Jaeni -; Kartika, Andi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Capital Expenditures which are moderated by Remaining Over Budget Financing (SiLPA). The population in this study is the Regency / City of Central Java Province which consists of 35 Regencies / Cities. This study uses secondary data in the form of the 2015 - 2017 APBD Realization Report. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially Regional Original Income (PAD), General Allocation Fund (DAU), and DAK affect the Capital Expenditures. But the Remaining More Budget Financing (SiLPA) partially does not affect Capital Expenditures. While the Remaining More Budget Financing (SiLPA) partially does moderate the relationship of Allocation Funds (DAK) to Capital Expenditures and Regional Original Revenue (PAD), General Allocation Fund (DAU) does not moderate the relationship to Capital Expenditures.

Anggraeni, Mei Diah Putri; Sulhan, Muhammad

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study is to determine the effect of profitability, liquidity, leverage on firm value and determine the effect of dividend policy in moderating the relationship of the effect of profitability, liquidity, leverage on firm value. This research is a quantitative research. The population is 154 manufacturing companies listed on the Stock Exchange in 2016-2018. The sampling method uses a purposive sampling method and a sample of 39 companies is produced. Analysis using multiple linear regression and MRA (Moderated Regression Analysis) using SPSS software version 24. The results showed that: 1) Profitability and leverage have a significant positive effect on firm value, while liquidity has no effect on firm value, 2) Dividend policy is able to moderate relationship between the effect of profitability on firm value, 3) Dividend policy is not able to moderate the relationship of the influence of liquidity on company value, 4) Dividend policy is able to moderate the relationship of the influence of leverage on firm value.