Jurnal Fakultas Ekonomi Universitas Islam Lamongan
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Independent Commissioners moderate the effect of Tax Risk and Agency Costs on Firm Value: Studi Empiris Perusahaan Sektor Consumer Non Cyclicalas Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021
No full textThis study aims to analyze and obtain empirical evidence of the effect of tax risk and agency costs on firm value with independent commissioners as moderators. This research is quantitative research with descriptive methods, the data used is secondary data. The data analysis method used is panel data regression processed using Eviews version 12. The population used in this study is a non-cyclical consumer sector company listed on the Indonesia Stock Exchange in 2017-2021, totaling 98 companies. The sample selection in this study used purposive sampling technique. The sample obtained was 33 companies with a research year of 5 years, the total research data obtained was 165.This study aims to analyze and obtain empirical evidence of the effect of tax risk and agency costs on firm value with independent commissioners as moderators. This research is quantitative research with descriptive methods, the data used is secondary data. The data analysis method used is panel data regression processed using Eviews version 12. The population used in this study is a non-cyclical consumer sector company listed on the Indonesia Stock Exchange in 2017-2021, totaling 98 companies. The sample selection in this study used purposive sampling technique. The sample obtained was 33 companies with a research year of 5 years, the total research data obtained was 165
WORK ENGAGEMENT IN SMES: DOES WORK SPIRITUALITY PLAY A ROLE AS A MEDIATING VARIABLE?
Get PDFThis study aims to determine the effect of job crafting and social skills on work engagement with work spirituality as an intervening variable for MSME employees in Kebumen Regency. The population in this study were all MSME actors in Kebumen Regency. The sampling technique was based on the slovin formula and the results obtained were 71 employees. Data collection techniques by distributing questionnaires. The analysis used is validity test, reliability test, classic assumption test, hypothesis test, Sobel test, and path analysis. The data processing tool used is SPSS for Windows version 25.0. The results of this study indicate that social skills and job crafting have a positive effect on work spirituality, social skills have a positive effect on work engagement. However, the results of this study could not prove the effect of job crafting on work spirituality, and did not find a role for work spirituality as a mediation
THE INFLUENCE OF LEADERSHIP, REMUNERATION, AND WORK MOTIVATION ON THE PERFORMANCE OF EMPLOYEES OF YOGYAKARTA ISLAMIC HOSPITAL PDHI
Get PDFThis study aims to determine the influence of Leadership, Remuneration, and Work Motivation on employee performance at Yogyakarta Islamic Hospital PDHI (RSIY PDHI). The population of this study was employees at RSIY PDHI. Technical sample measurement using the Slovin formula. The sample in this study was 84 employees at RSIY PDHI. Proportional stratified random sampling technique in order to obtain the number of samples from each work unit proportionally as a data collection method. The results showed that Leadership has a positive and significant effect on employee performance, Remuneration has a positive and significant effect on employee performance, and Work Motivation has a positive and significant effect on employee performance. The three variables, namely Leadership, Remuneration, and Work Motivation, simultaneously or simultaneously have a positive and significant effect on employee performance at RSIY PDHI.This study aims to determine the influence of Leadership, Remuneration, and Work Motivation on employee performance at Yogyakarta Islamic Hospital PDHI (RSIY PDHI). The population of this study was employees at RSIY PDHI. Technical sample measurement using the Slovin formula. The sample in this study was 84 employees at RSIY PDHI. Proportional stratified random sampling techniqueย in order to obtain the number of samples from each work unit proportionally as a data collection method. The results showed that Leadership has a positive and significant effect on employee performance, Remuneration has a positive and significant effect on employee performance, and Work Motivation has a positive and significant effect on employee performance. The three variables, namely Leadership, Remuneration, and Work Motivation, simultaneously or simultaneously have a positive and significant effect on employee performance at RSIY PDH
Pengaruh profitabilitas dan kebijakan dividen terhadap nilai perusahaan sektor pertambangan batu bara di bursa efek indonesia Priode 2016-2020
Get PDFPenelitian ini bertujuan untuk melihat pengaruh profitabilitas dan kebijakan dividen terhadap nilai perusahaan secara persial dan simultan. Data yang digunakan dalam penelitian ini yaitu berbentuk data skunder yang diperoleh dari situs www.idx.co.id . Pemilihan sampel dalam penelitian ini menggunkan perposive sampling. Berdasarkan kriteria yang ditetapkan menjadi sampel sebanyak 10 perusahaan selama priode 2016-2020. Pengujian hipotesis menggunakan analisis regresi linear berganda dan sebelum itu terlebih dahulu dilakukan uji normalitas. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan. Hal ini terbukti dari hasil uji t dimana t hitung < t tabel 0,536 < 1,678 dengan nilai signifikan 0,595 > 0,05 maka dapat dikatakan bahwa variabel profitabilitas tidak berpengaruh terhadap nilai perusahaan. Hal ini terbukti dari hasil uji t dimana hasil dari uji t tersebut yaitu t hitung > t tabel 2.837 >1,678 dengan nilai signifikan sebesar 0,007 < 0,05 maka dapat dikatakan bahwa variabel kebijakan dividen berpengaruh signifikan positif terhadap nilai perusahaan. Sementara itu secara simultan profitabilitas dan kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan , dengan hasil uji f dimana nilai f hitung > f tabel 4,057 > 3.195 dengan nilai signifkan f=0,024 < 0,05. Koefisisen determinan diperoleh hasil sebesar 0,447 dapat dijelaskan bahwa besarnya proporsi pengaruh profitabilitas dan kebijakan dividen terhadap nilai perusahaan adalah 44,7% sedangkan sisanya yaitu 55,3% dipengaruhi oleh faktor lain diluar variabel-variabel yang digunakan dalam penelitian ini
ANALISIS DAMPAK PANDEMI COVID 19 TERHADAP PELAKU USAHA PADA OBYEK WISATA MC EDUPARK DI KECAMATAN CEPU KABUPATEN BLORA
No full textThis research was conducted with the aim of finding out how the impact of Covid-19 is on social and economic conditions in business actors around the MC Edupark Tourism Object, Cepu District, Blora Regency. Data were analyzed using interactive qualitative analysis models and purposive sampling to determine informants related to the research object. Data collection techniques in this study are Observation, Interview, Documentation. The data analysis technique used is qualitative, with steps that include: Data collection, data presentation and drawing conclusions and suggestions. The population in this study were 31 traders and 40 tourists in the Mc Edupark tourism area, Blora Regency. The results of the study show that business opportunities around the Mc Edupark tourism object are included in the high category. Local people take advantage of this situation to trade. The increase in visitors after the renovation of the Mc Edupark Tourism Object was really able to increase visitors and affect an increase in income.Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana dampak Covid-19 terhadap kondisi sosial dan ekonomi pada Pelaku usaha di sekitar Objek Wisata MC Edupark Kecamatan Cepu Kabupaten Blora. Data dianalisis menggunakan analisis kualitatif model interaktif dan purposive sampling untuk menentukan informan terkait dengan Obyek Penelitian. Teknik pengumpulan data dalam penelitian ini adalah Observasi, Wawancara, Dokumentasi. Teknik analisis data yang digunakan adalah kualitatif, dengan langkah-langkah yang meliputi: Pengumpulan data, penyajian data dan penarikan kesimpulan dan saran. Populasi dalam penelitian ini adalah 31 orang pedagang dan 40 wisatawan di kawasan pariwisata Mc Edupark Kabupaten Blora
Effect of Cash Flow on Liquidity Levels in PT. by Pekebunan Nusantara VI
Get PDFThis study aims to test the influence of cash flows on the level of liquidity present in PT. Farming of Nusantara VI. This study uses quantitative methods with causal relationships. (sebab-akibat). The research consists of four variables, namely, operating activity, investment activity and financing activity as free variables with liquidity as bound variables. The population in this study is a financial report on PT. The Nusantara VI plantation begins in 2018-2021 and uses 16 samples of triwulan reports each year. Data analysis techniques in this study use classical assumption testing, double linear regression analysis, t test, F test and determination coefficient. Data processing in this study uses SPSS software. The results of the research showed that, in part, the cash flow of operational activity, investment activity cash flow and financing cash flow have a significant impact on liquidity. Simultaneously the cash flow of operational activity, the cash flows of investment activity, and the funding cash flow also have a significant influence on liquidity in PT. Farming of Nusantara VIThis study aims to test the influence of cash flows on the level of liquidity present in PT. Farming of Nusantara VI. This study uses quantitative methods with causal relationships. (sebab-akibat). The research consists of four variables, namely, operating activity, investment activity and financing activity as free variables with liquidity as bound variables. The population in this study is a financial report on PT. The Nusantara VI plantation begins in 2018-2021 and uses 16 samples of triwulan reports each year. Data analysis techniques in this study use classical assumption testing, double linear regression analysis, t test, F test and determination coefficient. Data processing in this study uses SPSS software. The results of the research showed that, in part, the cash flow of operational activity, investment activity cash flow and financing cash flow have a significant impact on liquidity. Simultaneously the cash flow of operational activity, the cash flows of investment activity, and the funding cash flow also have a significant influence on liquidity in PT. Farming of Nusantara VI.
The Influence of Free Cash Flow, Financial Distress, and Investment Opportunity Sets on Profit Management (Studies in Transportation Companies Registered at Indonesia Stock Exchange Period 2019 - 2022)
Get PDFFiscal reports used to measure profit operations results. Reported profits are very useful for stakeholders and investors to encourage company management to execute strategic plans and produce reports that stakeholders expect to be referred to as profit management. The study aims to identify profit management practices in transport companies listed on the Indonesia Stock Exchange period 2019โ2021 as a result of free cash flow, financial distress and investment opportunity set. The sampling method uses Purposive sampling with the criteria that have been selected, so that 44 samples from 11 companies are obtained. The study is quantitative with the Double Regression Analysis method with SPSS 29.0 software aids. The results of the test showed that the Investment opportunity set has a significant positive value for profit management, while for free cash flow and Financial distress have no significant value for profit management.Fiscal reports used to measure profit operations results. Reported profits are very useful for stakeholders and investors to encourage company management to execute strategic plans and produce reports that stakeholders expect to be referred to as profit management. The study aims to identify profit management practices in transport companies listed on the Indonesia Stock Exchange period 2019โ2021 as a result of free cash flow, financial distress and investment opportunity set. The sampling method uses Purposive sampling with the criteria that have been selected, so that 44 samples from 11 companies are obtained. The study is quantitative with the Regression Analysis method with SPSS 29.0 software aids. The results of the test showed that the Investment opportunity set has a significant positive value for profit management, while for free cash flow and Financial distress have no significant value for profit management
The Effect Of Capital Structure, Leverage And Liquidity On Eraning Quality (Studies in Property and Real Estate Companies Listed on the Indonesian Stock Exchange Period 2018-2022)
Get PDFEarnings quality is a measure of how well the company's financial performance is reflected in the financial statements. The purpose of this study was to determine the effect of capital structure, leverage, and liquidity on earnings quality. The population of this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. The sample of this study obtained 65 samples with purposive sampling technique. This analysis method uses Multiple Linear Regression with SPSS 29 software. This study concludes that capital structure has an effect on earnings quality. while leverage has no effect on earnings quality. likewise with liquidity has no effect on earnings quality.
Keywords: Capital Stucture, Earning Quality, Leverage, Liquidit
The Influence of Auditor Alternation, Audit tenure, and Age of Publication on Audit Quality in Manufacturing Companies Listed on The Indonesia Stock Exchange in 2017-2021
Get PDFThis study aims to determine the effect of auditor alternation, audit tenure, and age of publication on audit quality in manufacturing companies listed on the Indonesian stock exchange in 2017-2021. The research method uses a quantitative approach with a sample of 79 companies and the number of observation data is 395 sample data. Data analysis procedures in this study include descriptive statistical analysis, classical assumption test, and hypothesis testing. The data analysis procedure uses eViews version 9 software. The results show that auditor alternation has no positive and insignificant effect on audit quality. Tenure audit has no negative and insignificant effect on audit quality. Age of publication has a negative and significant effect on audit quality.This study aims to determine the effect of auditor alternation, audit tenure, and age of publication on audit quality in manufacturing companies listed on the Indonesian stock exchange in 2017-2021. The research method uses a quantitative approach with a sample of 79 companies and the number of observation data is 395 sample data. Data analysis procedures in this study include descriptive statistical analysis, classical assumption test, and hypothesis testing. The data analysis procedure uses eViews version 9 software. The results show that auditor alternation has no positive and insignificant effect on audit quality. Tenure audit has no negative and
insignificant effect on audit quality. Age of publication has a negative and significant effect on audit qualit
Family Ownership And Growth Opportunity AS Determinant of Firm Value With CSR Disclosure AS An Intervening Variable
Get PDFThe study aims to examine the effect family ownership and growth company on firm value by disclosure corporate responsibility as an intermediate variable.. The hypothesis was tasted using PLS-SEM. Family ownership variable are measured by the share of family ownership, the growth company variable is measured by sales growth, the corporate social responsibility disclosure variable measured by CSR disclosure index and the firm value variable is measured by PBV. The result showed that family ownership and growth company has no effect on firm value. CSR disclosure has positive effect on firm value. CSR disclosure is able to intermediate that effect of family ownership in the firm value, while CSR disclosure cannot intermediate the effect of growth company in the firm value.
The study aims to examine the effect family ownership and growth company on firm value by disclosure corporate responsibility as an intermediate variable.. The hypothesis was tasted using PLS-SEM. Family ownership variable are measured by the share of family ownership,ย the growth company variable is measured by sales growth, the corporate social responsibility disclosure variable measured by CSR disclosure index and the firm value variable is measured by PBV. The result showed that family ownership and growth company has no effect on firm value. CSR disclosure has positive effect on firm value. CSR disclosure is able to intermediate that effect of family ownership in the firm value, while CSR disclosure cannot intermediate the effect of growth company in the firm valu