Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
Not a member yet
822 research outputs found
Sort by
Pengaruh Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Indeks LQ45 di Bursa Efek Indonesia Tahun 2023
Get PDFThis study investigates the effect of profitability, dividend policy, and firm size on firm value among companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) in 2023. The research addresses the issue that firm value, as a key indicator of shareholder wealth, is influenced by various internal factors, yet prior studies have shown inconsistent findings regarding these relationships. Using a quantitative approach, the study employs secondary data from annual financial reports of 45 companies selected through purposive sampling. The variables are measured using Return on Equity (ROE) for profitability, Dividend Payout Ratio (DPR) for dividend policy, firm size (log of total assets), and Tobin’s Q for firm value. Data were analyzed through descriptive statistics and multiple linear regression with a cross-sectional design, using SPSS version 26. The results reveal that profitability has a significant positive effect on firm value (? = 4.807, p < 0.001), indicating that higher profitability reflects better managerial performance and strengthens investor perception. Dividend policy (? = 0.005, p = 0.506) and firm size (? = -6.965E-16, p = 0.390) show no significant effects. However, jointly, the three variables significantly influence firm value (F = 7.876, p < 0.001) with an Adjusted R² of 0.319. These findings imply that while profitability remains a strong driver of firm value in LQ45 companies, dividend policy and firm size alone are less determinant, highlighting the need for investors to evaluate companies holistically
Pengaruh Environmental Social Governance (ESG), Good Corporate Governance (GCG) dan Kebijakan Dividen terhadap Kinerja Keuangan Perusahaan
No full textThis study investigates the impact of Environmental, Social, and Governance (ESG), Good Corporate Governance (GCG), and dividend policy on the financial performance of companies listed on the LQ45 index. The motivation arises from the fluctuating performance of LQ45 companies during 2019-2023, which highlights the need to evaluate factors influencing financial sustainability. Using a quantitative approach, this research analyzes secondary data from financial statements, annual reports, and sustainability reports. A purposive sampling method was applied, resulting in 16 companies selected from the population of 45 LQ45 firms. Panel data regression with the Random Effect Model (REM) was employed using EViews 12. The findings reveal that ESG and GCG have a positive and significant effect on financial performance, while dividend policy shows no significant influence. Simultaneously, the three variables significantly affect performance, with an adjusted R² of 17%. These results underscore the importance of sustainability practices and strong governance in enhancing company performance and investor confidence, while dividend policy is not a decisive factor. This study contributes to the literature by providing evidence from emerging capital markets and offers managerial implications for strengthening competitiveness through ESG and GCG practices
Analysis of the Influence of Risk Management Functions, Corporate Governance and External Pressures on the Quality of the Company's Financial Statements
Get PDFThe accuracy and transparency of financial statements are critical indicators of a company's credibility and sustainability. In an increasingly dynamic business environment, companies face growing internal and external challenges that demand stronger financial accountability. This study aims to examine the impact of risk management functions, good corporate governance, and external pressures on the quality of financial statements. The independent variables in this study include the effectiveness of risk management, the implementation of corporate governance principles, and external stakeholder pressures, while the dependent variable is the quality of the company's financial statements. The research adopts a verification method using quantitative analysis, based on primary data collected through questionnaires measured using the Likert scale. The sample consists of 197 randomly selected company employees. Data were analyzed using descriptive statistics, data quality tests, classical assumption testing, and hypothesis testing, with SPSS software. The findings indicate that the risk management function, good corporate governance, and external pressures all have a significant positive impact on the quality of financial statements. These results imply that improving internal control systems, governance structures, and responsiveness to external demands contributes meaningfully to financial transparency and reliability, enhancing investor confidence and long-term corporate performance
Pengaruh Pajak dan Kualitas Audit terhadap Transfer Pricing
Get PDFThis research aims to investigate the effects of Audit Quality and Audit Cost on Transfer Pricing. This research analyzed the financial accounts of international corporations listed on Bursa Efek Indonesia (BEI) from 2018 to 2022. This research employed a purposive sampling method to gather data from 19 international firms listed on Bursa Efek Indonesia between 2018 and 2022. This study utilizes second-level financial statements from each organization in the research sample. This study employs the following independent variables: Pay (X1), Audit Quality (X2), and Transfer Pricing (Y) as the dependent variable. The current study employs the panel data regression methodology. This article evaluates the research outcomes utilizing the Eviews 10 Student Version Lite crack. The research determined that the optimal model is the Fixed Effect Model (FEM). The findings of this study indicate that Pajak exerts a partial influence on transfer pricing, however audit quality does not demonstrate a partial effect on transfer pricing. Nonetheless, when both elements are concurrently considered, they exert a cumulative influence on Transfer Pricing
Pengaruh Budaya Organisasi dan Motivasi Kerja terhadap Kepuasan Kerja Karyawan pada CV. Eagle Machinery Indonesia, Tangerang: budaya organisasi, motivasi kerja, kepuasan kerja
No full textThis research aims to analyze the partial influence of organizational culture and work motivation on job satisfaction at CV. Eagle Machinery Indonesia, Tangerang. The study also examines the simultaneous impact of both organizational culture and work motivation on job satisfaction. The research adopts an associative approach with a quantitative method, involving a population of 125 respondents and a sample of 96 respondents determined using the Slovin formula. Data were collected through questionnaires, and data analysis techniques included validity and reliability tests, classical assumption tests, multiple regression analysis, and hypothesis testing using t-tests, f-tests, and coefficient of determination. The findings reveal that organizational culture has a significant partial effect on job satisfaction, as does work motivation. Furthermore, organizational culture and work motivation simultaneously influence job satisfaction. The results indicate that organizational culture and work motivation contribute 74.9% to job satisfaction, with the remaining 25.1% influenced by other factors. Based on these findings, it is recommended that the company enhances job satisfaction by improving strategies related to organizational culture and work motivation for its employees. This study underscores the importance of fostering a positive organizational culture and motivation to improve overall employee satisfaction at CV. Eagle Machinery Indonesia
Pengaruh Disiplin Kerja dan Motivasi Kerja terhadap Kinerja Karyawan
Get PDFThis study aims to determine the effect of work discipline and work motivation on employee performance. The research method used is quantitative, with a total population and sample of 80 respondents. Data analysis includes validity and reliability tests, classical assumption tests, regression analysis, correlation analysis, determination analysis, and hypothesis testing. The results of this study indicate a strong correlation between work discipline and work motivation in influencing employee performance. The multiple linear regression equation shows that an increase in work discipline positively impacts employee performance, as does an increase in work motivation. The coefficient of determination suggests that work discipline and work motivation contribute significantly to improving employee performance, while the remaining portion is influenced by other factors. Furthermore, hypothesis testing confirms that work discipline and work motivation simultaneously have a significant impact on employee performance. These findings provide valuable insights for organizations in formulating policies and strategies aimed at enhancing employee performance. Improving work discipline and motivation can be an effective approach to achieving better organizational outcomes
Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Pelanggan di Unit Usaha Retail Kobantitar Mart
Get PDFIn today’s competitive retail landscape, customer satisfaction has become a crucial factor for business sustainability. Service quality plays a central role in shaping customer experiences and influencing their loyalty. This study investigates the impact of service quality on customer satisfaction at Kobantitar Mart, a retail outlet striving to enhance its service standards to meet growing consumer expectations. The research employs a descriptive analysis method with a quantitative approach, utilizing a series of statistical tests to ensure data validity and reliability. The findings reveal that service quality has a positive and significant impact on customer satisfaction both partially and simultaneously. When the quality of service improves, customer satisfaction tends to increase. Conversely, a decline in service standards leads to reduced customer satisfaction. These results highlight the essential role of consistent and high-quality service delivery in fostering customer loyalty and ensuring business success. Furthermore, the study indicates that while service quality contributes substantially to customer satisfaction, there are still other influential factors outside the scope of this research. These insights suggest that continuous investment in service improvement is vital for maintaining competitive advantage and customer retention
Pengaruh Disiplin Kerja dan Lingkungan Kerja Non Fisik terhadap Kinerja Karyawan pada PT Paro Profesional Tangerang Selatan
Get PDFThe background of this research stems from the need to improve employee performance through internal organizational factors, particularly work discipline and non-physical work environment. The purpose of this study is to determine the influence of work discipline and non-physical work environment on employee performance at PT Paro Profesional, both partially and simultaneously. This study employs a quantitative method. The population consists of 85 respondents, and the sampling technique used is saturated sampling, resulting in a total sample of 85 respondents. Data analysis includes validity and reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results of the study show that work discipline and non-physical work environment have a positive and significant influence on employee performance, both individually and together. This indicates that enhancing employee discipline and improving non-physical work conditions such as interpersonal relationships and a supportive work atmosphere can contribute to better performance. The strong relationship between these variables highlights the importance of management in fostering a culture of discipline and creating a conducive work environment. The implication is that the organization should prioritize strengthening work discipline and enhancing non-physical aspects of the work environment to boost employee productivity
Perlindungan Hukum terhadap Lagu yang Dilaporkan Melanggar Hak Cipta di Situs Youtube
Get PDFCurrently, many YouTube users upload song-related videos, such as lyric videos or cover versions of songs, which involve re-performing songs owned by others. A common issue that arises is that these users often upload such song videos on YouTube without obtaining permission from the original songwriter, and in many cases, the videos are uploaded for commercial purposes. The purpose of this research is to understand the legal protection of songs reported for copyright infringement on YouTube. The research method used is normative juridical, which focuses on viewing law as a normative discipline. This is conducted through literature studies, especially secondary data such as legislation, court decisions, contractual agreements, or other legal documents, supported by relevant literature related to the researched issue. Based on Article 9 paragraph (2) of the Indonesian Copyright Law, it is stated that anyone is prohibited from using or reproducing a creator’s work for commercial purposes without permission. This implies that the act of re-uploading or including a music video/song that is not their own original creation for the purpose of their video constitutes a copyright infringement. In the case of a content creator using someone else's work, this action is categorized as a violation under Article 113 paragraph (2) of the Copyright Law (UUHC), particularly if the content creator engages in the actions described in Article 9 paragraph (1) points c, d, f, and h for commercial purposes. They may be subject to a criminal penalty of up to 3 years in prison or a fine of up to 500 million Rupiah
Flexible Work Arrangements (FWA) dan Era Pasca-Pandemi: Tinjauan Bibliometrik terhadap Tren Penelitian Global
Get PDFThe rapid transformation of work patterns due to the COVID-19 pandemic has intensified scholarly interest in Flexible Work Arrangements (FWA), making it a critical topic in recent academic discourse. This study aims to explore trends and developments in FWA research over the past five years (2020–2025) through a bibliometric analysis using R Studio. A total of 135 selected articles from the Scopus database were analyzed using citation analysis, bibliographic coupling, and co-authorship mapping to examine topical evolution, identify influential research and authors, and understand patterns of academic collaboration in FWA studies. The findings reveal a significant rise in FWA-related publications, reflecting the global shift in work culture. The United Kingdom, Australia, and the United States lead in global publication output, with strong contributions from institutions such as Edith Cowan University and the University of Rome Tor Vergata. Prominent scholars, including Kelliher C, and leading journals in management and human resources have shaped the core discourse on FWA. However, the study also highlights a notable research gap in contributions from developing countries, including Indonesia. These findings underscore the need for further contextual and evidence-based research to inform adaptive and inclusive FWA policies amid a continuously evolving global work landscape