Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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ANALISIS PENGARUH RASIO KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2018-2022
No full textMain Purpose - This research was conducted with the aim of testing the effect of leverage, liquidity, profitability on company value. The research population is manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2018-2022. Design/methodology/approach - The sample obtained was 18 manufacturing companies based on purposive sampling criteria. Data analysis used descriptive statistics, multiple linear regression analysis, normality test and hypothesis testing with SPSS version 22.0. Main Findings - Based on the case phenomenon experienced by PT. Wijaya Karya (Persero) Tbk (WIKA) experienced a decline in performance due to a decrease in net profit generated by the company which resulted in the value per share decreasing. So the research results show that leverage has a positive effect on company value, liquidity has no effect on company value, profitability has a positive effect on company value and dividend policy has a positive effect on company value. Theory and Practical Implications - So the implication in this research is to know the level of increase or decrease in company value based on the company's ability to fulfill its obligations, earn profits and distribute dividends by the company which are taken into consideration when investing in the company. The level of company liquidation does not influence investors to invest because investors usually consider the profits generated by the company. NoveltyWith a different manufacturing research object and research period than previous research
Penelitian ini dilakukan dengan tujuan menguji pengaruh leverage, likuiditas, profitabilitas terhadap nilai Perusahaan. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2028-2022. Sampel yang diperoleh adalah 18 perusahaan manufaktur berdasarkan kriteria purposive sampling. Analisis data menggunakan statistik deskriptif, analisis regresi linier berganda, uji normalitas dan pengujian hipotesis dengan SPSS versi 22.0. Berdasarkan fenomena kasus yang dialami PT. Wijaya Karya (Persero) Tbk (WIKA) mengalami penurunan kinerja akibat penurunan laba bersih yang dihasilkan oleh perseroan yang mengakibatkan nilai per saham menurun. Sehingga hasil penelitian menunjukkan bahwa leverage berpengaruh positif terhadap nilai perusahaan, likuiditas tidak berpengaruh terhadap nilai perusahaan. Profitabilitas berpengaruh positif terhadap nilai perusahaan dan kebijakan dividen berpengaruh positif terhadap nilai perusahaan. Implikasi dalam penelitian ini adalah mengetahui tingkat kenaikan atau penurunan nilai perusahaan berdasarkan kemampuan perusahaan dalam memenuhi kewajibannya, memperoleh keuntungan dan membagikan dividen oleh perusahaan yang menjadi pertimbangan saat berinventasi di perusahaan. Tingkat likuidasi Perusahaan tidak mempengaruhi investor untuk berinvestasi karena investor biasanya mempertimbangkan laba yang dihasilkan perusahaan. Keterbaruan penelitian yaitu dengan objek penelitian perusahaan manufaktur dan periode penelitian yang berbeda dari penelitian sebelumnya
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUB SEKTOR PERHUTANAN DAN KERTAS YANG TERDAFTAR DI BEI
No full textForestry and paper sub-sector companies are required to be able to compete with other industrial groups and similar industries in facing global market competition and must pay attention to one important factor, namely their financial performance. This research aims to determine the influence of the Current Ratio and Debt to Equity Ratio on Return On Assets in forestry and paper sub-sector companies listed on the IDX.
This type of research is associative using a list of tables as a research instrument. are all forestry and paper sub-sector companies registered on the IDX from 2018-2022, namely 6 companies. The sample in this research was 4 forestry and paper sub-sector companies listed on the IDX from 2018-2022. The sampling technique used is purposive sampling. The data collection techniques used in this research are documentation techniques and literature study. The data that has been collected is then analyzed using the classic assumption test, multiple linear regression, correlation coefficient, determination test, t test and f test.
The research results show that the Current Ratio and Debt to Equity Ratio have a significant simultaneous effect on Return On Assets in forestry and paper sub-sector companies listed on the IDX
PENGARUH ASAS TRILOGI KEPEMIMPINAN DAN AKSEBILITAS LAPORAN KEUANGAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN
No full textThis research aims to examine and analyze the influence of the Leadership Trilogy Principle and Accessibility of Financial Reports on the Implementation of Financial Reporting Transparency in SKPDs in the Yogyakarta Special Regional Government. The population of this study consisted of 89 respondents, these 89 respondents were selected as research samples based on purposive sampling, so there were 89 research samples. The data analysis method used is multiple linear regression analysis. The research results show that the leadership trilogy has a positive effect on the transparency of financial reporting and the accessibility of financial reports also has a positive effect on the transparency of financial reportingThis research aims to examine and analyze the influence of the Leadership Trilogy Principle and Accessibility of Financial Reports on the Implementation of Financial Reporting Transparency in SKPDs in the Yogyakarta Special Regional Government. The population of this study consisted of 89 respondents, these 89 respondents were selected as research samples based on purposive sampling, so there were 89 research samples. The data analysis method used is multiple linear regression analysis. The research results show that the leadership trilogy has a positive effect on the transparency of financial reporting and the accessibility of financial reports also has a positive effect on the transparency of financial reportin
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN STRATEGI DIVERSIFIKASI DENGAN MENGGUNAKAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING TERHADAPNILAI PERUSAHAAN Studi Kasus Pada Perusahaan Industri Barang Konsumen Primer Yang Terdaftar di BEI pada Tahun 2018-2021
No full textThis study aims to test the influence of Capital Structure, Liquidity, and Diversification Strategy by using Company Size as a Moderating Variable on Company Value. Capital Structure is measured using Debt to Equity Ratio (DER). Liquidity is measured using the Current Ratio (CR). DIversification strategy was measured using the Herfindahl–Hirschman Index (HHI). The size of the company is measured using Ln total Assets. And the dependent variable in this study, namely Company Value was measured using Tobin's Q. The population in this study, namely the Primary Consumer Goods Industry companies listed on the Indonesia Stock Exchange (IDX) in the 2018–2021 period, amounted to 20 companies. The results of this study show that (1) Capital Structure has a significant negative effect on Company Value, (2) Liquidity has a significant negative effect on Company Value, (3) Diversification Strategy has a significant positive effect on Company Value, (4) Company Size is able to moderate the effect of Capital Structure on Company Value, (5) Company Size is able to moderate the effect of Liquidity on Company Value, (6) Company Size is able to moderate influence Diversification Strategy against Company Value.This study aims to test the influence of Capital Structure, Liquidity, and Diversification Strategy by using Company Size as a Moderating Variable on Company Value. Capital Structure is measured using Debt to Equity Ratio (DER). Liquidity is measured using the Current Ratio (CR). DIversification strategy was measured using the Herfindahl–Hirschman Index (HHI). The size of the company is measured using Ln total Assets. And the dependent variable in this study, namely Company Value was measured using Tobin's Q. The population in this study, namely the Primary Consumer Goods Industry companies listed on the Indonesia Stock Exchange (IDX) in the 2018–2021 period, amounted to 20 companies. The results of this study show that (1) Capital Structure has a significant negative effect on Company Value, (2) Liquidity has a significant negative effect on Company Value, (3) Diversification Strategy has a significant positive effect on Company Value, (4) Company Size is able to moderate the effect of Capital Structure on Company Value, (5) Company Size is able to moderate the effect of Liquidity on Company Value, (6) Company Size is able to moderate influence Diversification Strategy against Company Value
KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING DALAM HUBUNGAN KUALITAS PRODUK TERHADAP MINAT BELI ULANG
No full textRepurchase intention is a repurchase activity that is carried out more than once or several times for a product. This study aims to identify the effect of product quality on repurchase intention with customer satisfaction as an intervening variable on the scarlett beauty brand in the PPTQ Al-Asy'ariyyah Kalibeber student block, Mojotengah, Wonosobo. This research consists of product quality variable (X), repurchase intention variable (Y), and customer satisfaction variable (Z).
The sample in this study were Scarlett users in the PPTQ Al-Asy'ariyyah Kalibeber student block, Mojotengah, Wonosobo, who were taken as many as 107 respondents. This research is the result of a survey on the PPTQ Al-Asy'ariyyah student block using a questionnaire measured using a Likert scale and using a non-probability sampling technique using a purposive sampling method. The statistical method uses Structural Equation Modeling (SEM) analysis and the mediation test uses the Sobel test tool.
The results of the study show that: (1) There is a positive influence on product quality on repurchase intention with a CR value of 4.320 and a probability of 0.000. (2) Customer satisfaction mediates product quality on repurchase intention with a Sobel test value of 2.403. (3) There is a positive influence of product quality on customer satisfaction with a CR value of 2.971 and a probability of 0.003. (4) There is a positive influence of customer satisfaction on repurchase intention with a CR value of 3.280 and a probability of 0.001.Minat beli ulang adalah kegiatan pembeliaan kembali yang dilakukan lebih dari satu kali atau beberapa kali terhadap suatu produk. Penelitian ini bertujuan untuk mengidentifikasi pengaruh kualitas produk terhadap minat beli ulang dengan kepuasan pelanggan sebagai variabel intervening pada brand kecantikan scarlett pada blok mahasiswi PPTQ Al-Asy’ariyyah Kalibeber, Mojotengah, Wonosobo. Penelitian ini terdiri dari variabel kualitas produk (X), variabel minat beli ulang (Y), dan variabel kepuasan pelanggan (Z).
Sampel pada penelitian ini adalah pengguna Scarlett di blok mahasiswi PPTQ Al-Asy’ariyyah Kalibeber, Mojotengah, Wonosobo yang diambil sebanyak 107 responden. Penelitan ini adalah hasil survei pada blok mahasiswi PPTQ Al-Asy’ariyyah dengan menggunakan kuesioner yang diukur menggunakan skala likert dan menggunakan teknik non- probability sampling dengan menggunakan metode purposive sampling. Metode statistik menggunakan analisis Structural Equation Modelling (SEM) dan uji mediasi digunakan alat uji Sobel.
Hasil penelitian menunjukkan bahwa: (1) Terdapat pengaruh positif kualitas produk terhadap minat beli ulang dengan nilai CR 4,320 dan probabilitas 0,000. (2) Kepuasan Pelanggan memediasi kualitas produk terhadap minat beli ulang dengan nilai uji sobel 2,403. (3) Terdapat pengaruh positif kualitas produk terhadap kepuasan pelanggan dengan nilai CR 2,971 dan probabilitas 0,003. (4) Terdapat pengaruh positif kepuasan pelanggan terhadap minat beli ulang dengan nilai CR 3,280 dan probabilitas 0,001
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LAVERAGE, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, TERHADAP MANAGEMEN PAJAK.
No full textThis study aims to size company, profitabilitas, laverage, audit committee, institusional ownership, to tax management. In this reaserch is us agency theory, on descrtiptif quatitatif research with manufacturing company in the good comsumer industry sector 2017-2019 period. Technique us whith purposive sampling. Analysis tools using smartPLS 3.3.3. The result of studi size company, laverage, audit committee, institusional ownership has an effect to tax management. But profitabilitas isa one of them sample has an negative effect to tax managemen.This study aims to size company, profitabilitas, laverage, audit committee, institusional ownership, to tax management. In this reaserch is us agency theory, on descrtiptif quatitatif research with manufacturing company in the good comsumer industry sector 2017-2019 period. Technique us whith purposive sampling. Analysis tools using smartPLS 3.3.3. The result of studi size company, laverage, audit committee, institusional ownership has an effect to tax management. But profitabilitas isa one of them sample has an negative effect to tax managemen
Biaya dan Manfaat pada Penerapan Ekonomi Sirkular dalam Pengelolaan Sampah
No full textThis study aims to identify the costs and benefits of waste management in implementing a circular economy in Panggungharjo Village Government. This research applies research methods with a qualitative approach. Qualitative research to understand human or social phenomena. This is done by creating detailed and complex images that can be expressed through words. In this research plan, the data collection methods to be used are observation, interviews and documentation. In this study, using a phenomenological study development approach, with the application of a coding data analysis model developed by Strauss and Corbin. The coding process is divided into three categories, namely open coding, pivoted coding, and selective coding. The results of research on the costs and benefits of waste management, researchers succeeded in describing the reality that occurs in waste management in village governments. In determining the meaning of the results of the study, three core categories were obtained, namely decoupling in determining the existence of village policies, costs and benefits in implementing a circular economy in waste management and improving public services.This study aims to identify the costs and benefits of waste management in implementing a circular economy in Panggungharjo Village Government. This research applies research methods with a qualitative approach. Qualitative research to understand human or social phenomena. This is done by creating detailed and complex images that can be expressed through words. In this research plan, the data collection methods to be used are observation, interviews and documentation. In this study, using a phenomenological study development approach, with the application of a coding data analysis model developed by Strauss and Corbin. The coding process is divided into three categories, namely open coding, pivoted coding, and selective coding. The results of research on the costs and benefits of waste management, researchers succeeded in describing the reality that occurs in waste management in village governments. In determining the meaning of the results of the study, three core categories were obtained, namely decoupling in determining the existence of village policies, costs and benefits in implementing a circular economy in waste management and improving public services
GROWTH OPPORTUNITIES SEBAGAI VARIABEL MODERASI: LEVERAGE DAN TAX AVOIDANCE TERHADAP FIRM VALUE
No full textThis study aims to examine the effect of leverage and tax avoidance on firm value with growth opportunities as a moderating variable. The samples used in this study amounted to 10 mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This study uses purposive sampling method, the data is processed using the SPSS version 25 application with multiple linear regression and absolute difference value test. The results of this study are leverage has no positive effect on firm value. Tax avoidance has a significant negative effect on firm value. Growth opportunities cannot moderate the relationship between leverage and firm value. Growth opportunities cannot moderate the relationship between tax avoidance and firm valuePenelitian ini bertujuan untuk menguji pengaruh leverage dan penghindaran pajak terhadap nilai perusahaan dengan growth opportunities sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini berjumlah 10 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2021. Penelitian ini menggunakan metode purposive sampling, data diolah menggunakan aplikasi SPSS versi 25 dengan regresi linier berganda dan uji nilai selisih mutlak. Hasil dari penelitian ini adalah leverage tidak berpengaruh positif terhadap nilai perusahaan. Penghindaran pajak berpengaruh negatif signifikan terhadap nilai perusahaan. Growth opportunities tidak dapat memoderasi hubungan antara leverage dengan nilai perusahaan. Peluang pertumbuhan tidak dapat memoderasi hubungan antara penghindaran pajak dan nilai perusahaa
ANALISIS LIKUIDITAS, SOLVABILITAS, DAN MAKRO EKONOMI TERHADAP KEPUTUSAN INVESTASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021
No full textThe purpose of this study was to known the effect of liquidity, leverage, and macro economic on investment decision. This research was conducted on manufacture campany pharmaceutical sub-sector who registered on stock exchange period 2019-2021. Total amount of samples thas used to this research was 10 companies with purposive sampling method. The analysis technique used by multiple linear regression analysis. The result of this research has shown that simultaneous liquidity, leverage, and macro economic had significant effect on investment decision. While in partial variable liquidity was not affected sognificant on investment decision, variable leverage had significant effect on invesment decision, and macro economic variable was not affected on investment decision
Analisis Empiris Atas Modal Intelektual Dan Kinerja Keuangan Perusahaan Perbankan Indonesia
No full textPenelitian yang dilakukan bertujuan untuk menguji modal intelektual dapat mempengaruhi kinerja keuangan pada perusahaan perbankan di Indonesia dengan menggunakan model penelitian Value Added Intellectual Coefficient (VAIC). Metode penelitian yang digunakan yaitu dengan metode penelitian kuantitatif dengan analisis regresi linier berganda. Hasil dari penelitian yang dilakukan menyatakan bahwa modal intelektual dapat mempengaruhi kinerja keuangan