Jurnal Fakultas Ekonomi Universitas Islam Lamongan
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MODERATING EFFECT OF FIRM SIZE ON THE EFFECT OF PROFITABILITY ON CAPITAL STRUCTURE IN THE PECKING ORDER THEORY PERSPECTIVE
Get PDFThis paper aims to examine (1) the effect of profitability on capital structure and (2) the moderating effect of firm size on the effect of profitability on capital structure in the perspective of Pecking Order Theory . Based on the Pecking Order Theory , when a company needs funding to finance its investment, the company will prioritize its internal funding sources (retained earnings) first, and when the internal funding sources are insufficient, then the company will use external funding sources. When a company uses external funding sources, the company will prioritize sources of funding from debt, only then will the company use equity shares. In the perspective of Pecking Order Theory , profitability has a negative effect on capital structure (level of leverage or level of use of debt), which means that the higher the profitability of the company, the lower the level of leverage of the company. The theoretical explanation is that the higher the company's profitability, the higher the company's retained earnings potential. Companies that have high retained earnings potential will tend to finance their investments using retained earnings, so these companies will have a low level of leverage or level of debt use. In the perspective of the Pecking Order Theory , firm size will weaken the negative effect of profitability on the level of leverage . Companies with large sizes have low information asymmetry so that it is easier to get external funding from debt. Therefore, the negative effect of profitability on the level of leverage will be weaker in large companies compared to small companies
Pengaruh Profitabilitas, Ukuran Dewan Komisaris, Ukuran Perusahaan, dan Kebijakan Deviden terhadap Pengungkapan CSR : Pengaruh Profitabilitas, Ukuran Dewan Komisaris, Ukuran Perusahaan, dan Kebijakan Deviden terhadap Pengungkapan CSR
No full textPengungkapan CSR adalah komitmen industri dalam mempertanggungjawabkan dampak dari operasi perusahaan dalam aspek sosial, ekonomi, dan lingkungan serta memastikan aktivitas operasi perusahaan dapat memberikan dampak positif bagi masyarakat dan lingkungan sekitar. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel profitabilitas, ukuran dewan komisaris, ukuran perusahaan dan kebijakan deviden terhadap pengungkapan CSR pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Populasi pada penelitian ini sebanyak 53 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Sampel penelitian dipilih menggunakan teknik purposive sampling sehingga diperoleh 12 perusahaan yang memenuhi kriteria penelitian selama rentang waktu 2019-2021. Analisis data menggunakan teknik analisis regresi linear berganda. Berdasarkan hasil pengujian yang telah dilakukan menunjukkan bahwa secara signifikan variabel profitabilitas dan ukuran perusahaan berpengaruh terhadap pengungkapan CSR. Variabel ukuran dewan komisaris dan kebijakan deviden tidak berpengaruh secara signifikan terhadap pengungkapan CSR. Secara simultan variabel profitabilitas, ukuran dewan komisaris, ukuran perusahaan, dan kebijakan deviden tidak berpengaruh signifikan terhadap pengungkapan CSR
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha dan Motivasi Kerja terhadap Persepsi Penggunaan Informasi Akuntansi Pada Pelaku UMKM di Pekanbaru
Get PDFPenelitian ini bertujuan untuk mengetahui, menganalisis, dan mendapatkan bukti empiris tentang pengaruh pengetahuan akuntansi, pengalaman usaha dan motivasi kerja terhadap persepsi penggunaan informasi akuntansi pada pelaku UMKM di Pekanbaru. Dengan menggunakan purposive sampling, kuesioner dikirimkan kepada 33 pengusaha UMKM yang telah menerapkan sistem informasi akuntansi dalam usahanya. Data kemudian dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa secara parsial dan simultan pengetahuan akuntansi, pengalaman usaha dan motivasi kerja berpengaruh signifikan terhadap persepsi penggunaan informasi akuntansi. Hal ini dapat dilihat dari nilai R2 sebesar 0.820, yang berarti pengetahuan akuntansi, pengalaman usaha, dan motivasi kerja dapat menerangkan perubahan variasi variabel penggunaan informasi akuntansi senilai 82%. Sedangkan sisanya dipengaruhi oleh variabel lain yang tidak diteliti
THE EFFECT OF SHAREHOLDING STRUCTURE, AUDIT COMMITTEE, AND PROFITABILITY ON FINANCIAL DISTRESS (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2016 – 2020)
Get PDFÂ This study aims to analyze and provide empirical evidence of the effect of share ownership, audit committee and profitability on financial distress in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is quantitative with an associative approach. Samples were taken using purposive sampling method and obtained as many as 16 companies. The data analysis technique used is logistic regression analysis, with data processing using eviews 11. The results show that managerial stock ownership has no significant effect on financial distress and institutional stock ownership has no significant effect on financial distress. Meanwhile, the audit committee has a significant negative effect on financial distress, profitability has a significant negative effect on financial distress and managerial share ownership, institutional share ownership, audit committee, profitability simultaneously has a significant positive effect on financial distressKeywords :Â Share Ownership Structure, Audit Committee, Profitability, Financial Distres
ANALISIS PENGARUH DISIPLIN DAN MOTIVASI TERHADAP KINERJA PRAJURIT SRENA MABESAL
No full textThe Jalesveva Jayamahe Navy Doctrine is a doctrine that has a basic nature as a guideline for realizing a victorious Navy. The Jalesveva Jayamahe Doctrine contains the Navy's Trisila as a basic guideline for a soldier's code of ethics that is born from the characteristics of a soldier's life at sea and can be used as an example for his discipline and loyalty. The Navy's Trisila consists of military discipline, hierarchy and honor. The elaboration of discipline in the Navy's Trisila relates to soldiers who are responsible, punctual, serious, orderly and capable. The hierarchy consists of chain of command, professional, teamwork and obedient. Military honor relates to honesty, patriotism, courage, excellence and persistence. This study aims to determine the effect of discipline and work motivation as a form of application of doctrine on the performance of Srena Mabesal soldiers. The population in this study were all Srena Headquarters soldiers and the sample as research respondents was chosen randomly from the population of 54 Srena Headquarters soldiers in 2019 with the Isaac and Michael formula with an error rate of 5%. The research method that will be used is explanatory research with the aim of analyzing the relationship between variables through hypothesis testing. The type of research used is explanatory with a quantitative approach through distributing questionnaires to respondents. Data processing using SPSS.25 Tools for validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, simple regression test and multiple regression test. The results showed that there was a significant influence between discipline on performance with a t count of 20,933, a significant effect of work motivation on performance with a t count of 10,218 and a simultaneous influence between discipline and motivation on the performance of Srena Mabesal soldiers with an F count of 240,704.Doktrin TNI Angkatan Laut Jalesveva Jayamahe merupakan doktrin yang memiliki hakekat dasar sebagai pedoman untuk mewujudkan TNI Angkatan Laut yang jaya. Doktrin Jalesveva Jayamahe memuat Trisila TNI Angkatan Laut sebagai pedoman dasar kode etik prajurit yang lahir dari karakteristik kehidupan prajurit di laut dan dapat dijadikan teladan karena kedisiplinan dan loyalitas. Trisila TNI Angkatan Laut terdiri dari Disiplin, hierarki dan kehormatan militer. Penjabaran disiplin dalam Trisila TNI Angkatan Laut berkaitan dengan prajurit yang bertanggung jawab, tepat waktu, bersungguh-sungguh, tertib dan cakap. Hierarki terdiri dari rantai komando, profesional, kerjasama tim dan patuh. Kehormatan militer terkait jujur, patriotik, berani, unggul dan gigih. Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh disiplin dan motivasi kerja sebagai bentuk penerapan doktrin terhadap kinerja prajurit Srena Mabesal. Populasi dalam penelitian ini adalah seluruh prajurit Srena Mabesal dan sampel sebagai responden penelitian dipilih secara random dari populasi jumlah prajurit Srena Mabesal pada tahun 2019 sebanyak 54 personel dengan rumus Isaac dan Michael dengan tingkat kesalahan 5%. Metode penelitian yang akan digunakan adalah penelitian eksplanatori dengan tujuan untuk menganalisa hubungan antar variabel melalui uji hipotesis. Jenis penelitian yang digunakan eksplanatori dengan pendekatan kuantitatif melalui penyebaran kuesioner kepada responden. Pengolahan data dengan menggunakan Tools SPSS.25 terhadap uji validitas, uji reliabilitas, uji normalitas, uji heteroskedastisitas, uji multikolinearitas, uji regresi sederhana dan uji regresi berganda. Hasil penelitian menunjukkan adanya pengaruh yang signifikan antara disiplin terhadap kinerja dengan t hitung sebesar 20,933, pengaruh signifikan motivasi kerja terhadap kinerja dengan t hitung sebesar 10,218 dan pengaruh secara simultan antara disiplin, motivasi terhadap kinerja prajurit Srena Mabesal dengan F hitung sebesar 240,704
Pengaruh Efektivitas Penggunaan dan Kepercayaan Pada Teknologi SIA terhadap Kinerja Individual
Get PDFThis study aims to determine the effect of the effectiveness of using and trusting accounting information system technology on individual performance at minimarkets in Marpoyan Damai District, Pekanbaru. The sample used in this study amounted to 46 employees from 23 minimarkets in Marpoyan Damai District, Pekanbaru. The data of this study used quantitative methods, namely through questionnaires. Which has been tested using validity and reliability tests and analyzed using multiple linear regression techniques and statistical hypothesis testing. The results showed that the effectiveness of using and trusting accounting information system technology partially and simultaneously had a significant effect on individual performance.Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas penggunaan dan kepercayaan teknologi sistem informasi akuntansi terhadap kinerja individual pada minimarket di Kecamatan Marpoyan Damai Pekanbaru. Sampel yang digunakan dalam penelitian, yaitu berjumlah 46 karyawan dari 23 minimarket yang ada di Kecamatan Marpoyan Damai Pekanbaru. Data penelitian ini menggunakan metode kuantitatif yaitu melalui kuesioner. Yang telah diuji menggunakan uji validitas dan reabilitas dan dianalisis menggunakan teknik regresi linier berganda dan pengujian hipotesis secara statistik. Hasil penelitian menunjukkan bahwa efektivitas penggunaan dan kepercayaan teknologi sistem informasi akuntansi secara persial dan simultan berpengaruh signifikan terhadap kinerja individual
Strengthening Enterprise Performance On Youth Entrepreneurs Through Sustainable Entrepreneurial Orientation and Competitive Advantage
Get PDFThis study aims to determine the factors that influence Enterprise Performance at startups in East Java. The magnitude of the failure of MSME actors to maintain business sustainability due to increasing fierce market competition is the reason to focus on this research. As a startup company that is still pioneering, support, entrepreneurship skills, and innovation are very much needed to achieve sustainable business performance. The difficulties faced by entrepreneurs are lack of knowledge or skills, lack of capital, lack of mastery of information technology, and distribution of services/products produced. The number of samples in this study was 100 entrepreneurs in the cities of Surabaya and Malang. Data analysis using SEM-PLS. The results of this study indicate a significant effect of Sustainable Entrepreneurial Orientation on Competitive Advantage and Enterprise Performance; competitive Advantage has a direct impact on Enterprise Performance in startup entrepreneurs
Analysis of Health Level of Banking Camel Method in Bank Tabungan Pensiunan Nasional (btpn) Sharia 2016-2020
Get PDFAssesment of the soundness of financial institution banking is an essential matter. It is used to gain and people trust to islamic ban. The level of capability is the expertise of a bank in doing its operational activity and being able to fullfill its obligations, especially in short-term debt. CAMEL method is used to pay attention to the soundnes level fluctuation of sariah bank by seeing these five types, capital, asset, management, profitability, and liquidity. The result finding indicates that the BTPN Syariah can be categorized as healty banking since 2016-2020. It means during that time period , BTPN Syariah is able to provide guarantees for each deposit which is given to the customer and can pay all of its obligations
The Effect of Tax Expenses, Tunneling Incentives, and Level of Debt on Transfer Pricing
Get PDFThis study examine effect of tax expenses, tunneling incentives and leverage on transfer pricing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling was determined using purposive sampling in order to obtain a sample data of 22 from 179 population data. The type of data used is secondary data obtained from the website www.idx.co.id. Â The analytical method used is multiple regression analysis. The results shown in this study indicate that tax expense and leverage do not have a significant effect on transfer pricing while tunneling incentives have a significant positive effect on transfer pricing
The Influence of Managerial Ownership and Company Growth on Company Value through Institutional Ownership as a Moderation Variable
Get PDFThis study aims to find out how much the discussion of Company Value through Institutional Ownership as a moderation variable: Managerial Ownership and Company Growth (In Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2016-2020). Data collection methods through ICMD and IDX sites and literature studies. The method of analysis used is regression analysis.The results of this study were obtained: (1) Managerial Ownership partially affects the Value of the Company (2) Company Growth partially has a significant effect on the Company Value (3) Managerial Ownership and Company Growth partially affects the Value of the Company (4) Managerial Ownership partially affects the Value of the Company with institutional ownership as a moderation variable (5) The Company's growth partially has no significant effect on the Value of the Company with institutional ownership as a moderation variable (6) Managerial Ownership and Company Growth partially affect the Value of the Company with institutional ownership as a moderation variable