Journals Faculty of Economics and Business (Univ. Lampung)
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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE
Get PDFThis study aims to analyze the effect of profitability, firm size, and debt level on tax avoidance. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sample in this study using purposive sampling method obtained a sample of 23 mining companies. Tests in this study using SPSS (Statistical Product and Service Solution) analysis tools and data analysis in this study using multiple linear regression analysis. The results of this study indicate that the profitability variable is negative on tax avoidance, company size has no effect on tax avoidance, while the level of debt has a negative and significant effect on tax avoidance. The variables of profitability, firm size, and debt level together have a significant effect on tax avoidance.
Keywords: tax avoidance, profitability, firm size, debt level
PENGARUH INDIKATOR FUNDAMENTAL PASAR TERHADAP STRUKTUR MODAL
Get PDFThis research aims to analyze the influence of earning per share (EPS), growth opportunity and business risk against capital structure on property companies listed on the Indonesia Stock Exchange. The population in this research was 60 companies that had been ‘go public’ and their shares were listed on the Indonesia Stock Exchange from 2015 to 2018. After the selection was done using a purposive sampling method, a sample of 15 companies was obtained from 2015-2018 so that the total observation of this research is 60. The data used is secondary data and the analytical method used is multiple linear regression analysis. The result of this is partially earning per share is significant negative effect against capital structure, while growth opportunity and business risk is not effect against capital structure. The result of the research simultaneously show earning per share, growth opportunity, and business risk has not effect against the capital structure
The Effect of Investment Decision, Financing Decision, Dividend Policy on Firm Value
Get PDFThis study aims to determine the influence of investment decision, financing decision, dividend policy on firm value. Using purposive sampling method, 22 firms in the food and beverage industry listed in Indonesia Stock Exchange for the period 2016-2018 were selected as samples. Data were analyzed using multiple linear regression. It is concluded that Investment Decision (PER) has a positive and significant effect on firm value, supports the Signaling Theory which explains the relationship between investment decision and firm value. Financing Decision (DER) has no effect on firm value, according to Trade Off Theory which explains that at a certain level of debt, tax savings (tax shields) from additional debt will be equal to the cost of financial distress. Dividend Policy (DPR) has a positive and significant effect on firm value, supported by the Signaling Theory which states that good quality firms will deliberately give signals to the market. The results of the suitability test model show that simultaneously investment decision (PER), financing decision (DER) and dividend policy (DPR) influence firm value.
Keywords: Firm value, investment decision, financing decision, dividend policy
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan. Dengan menggunakan metode purposive sampling, 22 perusahaan di industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2018 dipilih sebagai sampel. Analisis data menggunakan regresi linier berganda. Disimpulkan bahwa Keputusan Investasi (PER) berpengaruh positif dan signifikan terhadap nilai perusahaan, mendukung teori Signaling yang menjelaskan hubungan keputusan investasi dengan nilai perusahaan. Keputusan Pembiayaan (DER) tidak berpengaruh terhadap nilai perusahaan, menurut Trade Off Theory yang menjelaskan bahwa pada tingkat hutang tertentu, penghematan pajak (tax shields) dari tambahan hutang akan sama dengan biaya financial distress. Kebijakan Dividen (DPR) berpengaruh positif dan signifikan terhadap nilai perusahaan, didukung oleh Signaling Theory yang menyatakan bahwa kualitas perusahaan yang baik akan dengan sengaja memberikan sinyal kepada pasar. Hasil uji kesesuaian model menunjukkan bahwa secara simultan keputusan investasi (PER), keputusan pendanaan (DER) dan kebijakan dividen (DPR) berpengaruh terhadap nilai perusahaan.
Kata kunci: nilai perusahaan, keputusan investasi, keputusan pendanaan, kebijakan dividenAbstrak
Penelitian ini bertujuan untuk mengetahui pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan. Dengan menggunakan metode purposive sampling, 22 perusahaan di industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2018 dipilih sebagai sampel. Analisis data menggunakan regresi linier berganda. Disimpulkan bahwa Keputusan Investasi (PER) berpengaruh positif dan signifikan terhadap nilai perusahaan, mendukung teori Signaling yang menjelaskan hubungan keputusan investasi dengan nilai perusahaan. Keputusan Pembiayaan (DER) tidak berpengaruh terhadap nilai perusahaan, menurut Trade Off Theory yang menjelaskan bahwa pada tingkat hutang tertentu, penghematan pajak (tax shields) dari tambahan hutang akan sama dengan biaya financial distress. Kebijakan Dividen (DPR) berpengaruh positif dan signifikan terhadap nilai perusahaan, didukung oleh Signaling Theory yang menyatakan bahwa kualitas perusahaan yang baik akan dengan sengaja memberikan sinyal kepada pasar. Hasil uji kesesuaian model menunjukkan bahwa secara simultan keputusan investasi (PER), keputusan pendanaan (DER) dan kebijakan dividen (DPR) berpengaruh terhadap nilai perusahaan.
Kata kunci: nilai perusahaan, keputusan investasi, keputusan pendanaan, kebijakan divide
Kinerja Karyawan dari Aspek Pengaruh Kecerdasan Spiritual, Kecerdasan Intelektual serta Kecerdasan Emosional
Get PDFThis study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence on the performance of PT Sygma Daya Insani Lampung employees, which tends to decline. The sample used in this study was 154 respondents, namely employees of PT Sygma Daya Insani Lampung. The quantitative analysis in this study uses multiple linear regression analysis. This study uses the t-test (partial) to determine that the independent variable partially has a significant effect on the dependent variable. The results of the research on the hypothesis under study as a whole are accepted. It means that the variables of intellectual intelligence, emotional intelligence, and spiritual intelligence are significant in shaping the performance of the employees of PT Sygma Daya Insani Lampung. Suggested efforts to improve employees' intellectual intelligence at PT Sygma Daya Insani Lampung, the company holds training for employees to improve intellectual intelligence. Then another suggestion that the company can make is that the company should change the organizational structure.
Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Employee Performance.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap kinerja karyawan PT Sygma Daya Insani Lampung yang cenderung menurun. Sampel penelitian sebesar 154 karyawan PT Sygma Daya Insani Lampung. Analisis kuantitatif menggunakan analisis regresi linear berganda dan uji t (parsial) untuk mengetahui pengaru variabel independen terhadap variabel dependen. Hasil analisis menunjukkan secara keseluruhan hipotesis diterima. Kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual merupakan variabel yang signifikan dalam mempengaruhi kinerja karyawan PT Sygma Daya Insani Lampung. Saran penelitian ini adalah perusahaan mengadakan pelatihan bagi karyawan untuk meningkatkan kecerdasan intelektual. Saran lain yang dapat dilakukan oleh perusahaan yaitu sebaiknya perusahaan melakukan perubahan struktur organisasi.
Kata Kunci: Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, Kinerja Karyawan.This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence on the performance of PT Sygma Daya Insani Lampung employees, which tends to decline. The sample used in this study was 154 respondents, namely employees of PT Sygma Daya Insani Lampung. The quantitative analysis in this study uses multiple linear regression analysis. This study uses the t-test (partial) to determine that the independent variable partially has a significant effect on the dependent variable. The results of the research on the hypothesis under study as a whole are accepted. It means that the variables of intellectual intelligence, emotional intelligence, and spiritual intelligence are significant in shaping the performance of the employees of PT Sygma Daya Insani Lampung. Suggested efforts to improve employees' intellectual intelligence at PT Sygma Daya Insani Lampung, the company holds training for employees to improve intellectual intelligence. Then another suggestion that the company can make is that the company should change the organizational structure.
Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Employee Performance.
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap kinerja karyawan PT Sygma Daya Insani Lampung yang cenderung menurun. Sampel penelitian sebesar 154 karyawan PT Sygma Daya Insani Lampung. Analisis kuantitatif menggunakan analisis regresi linear berganda dan uji t (parsial) untuk mengetahui pengaru variabel independen terhadap variabel dependen. Hasil analisis menunjukkan secara keseluruhan hipotesis diterima. Kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual merupakan variabel yang signifikan dalam mempengaruhi kinerja karyawan PT Sygma Daya Insani Lampung. Saran penelitian ini adalah perusahaan mengadakan pelatihan bagi karyawan untuk meningkatkan kecerdasan intelektual. Saran lain yang dapat dilakukan oleh perusahaan yaitu sebaiknya perusahaan melakukan perubahan struktur organisasi.
Kata Kunci: Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, Kinerja Karyawan
PENGARUH PERINGKAT OBLIGASI DAN KONFLIK BONDHOLDER-SHAREHOLDER TERHADAP PENERAPAN KONSERVATISME AKUNTANSI
Get PDFThis research is a research using quantitative analysis that aims to know the influence of bond rating and bondholder-shareholder conflicts to accounting conservatism implementation in non finance and banking companies that listed in the Indonesian Stock Exchange (IDX) in 2011-2018. The data which is used in this research is secondary data obtained from company’s annual report in Indonesian Stock Exchange (IDX). The samples of this research obtained by using purposive sampling method. Based on this criteria, obtained 33 companies as sample of this research. Analysis method which is used is the multiple regressions analysis. The result of this research indicate that bond rating and bondholder-shareholder conflict have no significant effect on accounting conservatism implementation
Krisis Global dan Pertumbuhan Ekonomi di Indonesia
Get PDFThis study aims to analyze the impact of the global crisis that occurred in 2008 on economic growth, the trigger for the crisis, namely an increase in credit accumulation in a large amount and in a short time in the United States (US), this increase led to an increase in bad credit so that it was quite large in the world economy. Economic growth, the global crisis, investment, exports, and labor are variables that will be obtained from the Central Statistics Agency, the Investment Coordinating Board, and others. The result of the unit root test and cointegration shows that the Error Correction Model is the chosen model. The results showed that the global crisis had a significant and negative impact on economic growth in Indonesia, while exports, labor, and investment had a significant and positive impact. Therefore, the government must maintain the balance of the economy to prevent a crisis, as well as the need to encourage investment, exports, and human resources to encourage increased economic growth.
 
Faktor Yang Mempengaruhi Tingkat Suku Bunga Deposito Bank Umum Di Indonesia
Get PDFBBanks are financial institutions involved in the state development process that provide services to the public and have functions, such as raising funds. Banks cannot carry out their tasks properly if there are no funds; one of the ways the banks attract the public to raise funds is the time deposit interest rate. This study aims to determine what factors can affect commercial banks' deposit rates in Indonesia from 2010 to 2019. This research method uses multiple regression analysis techniques using the Vector Error Correction Model (VECM) method using secondary data. The results of this study indicate that the BI rate significantly affects the deposit rate. Inflation significantly affects deposit rates. Meanwhile, economic growth does not affect substantially deposit rates. The estimation results of the VECM model show that there is a significant effect in the long run but not substantial in the short term
Empowering Leadership dalam Membentuk Employee Creativity
Get PDFThe purpose of this study is to analyze how the influence of a leader's attitude in delegating authority to his subordinates (empowering leadership). Empowering leadership have an impact on the ability of employees to generate new and useful ideas for the organization (employee creativity). This study also analyzes how individual beliefs in producing something creative (creative self-efficacy) as a mediating variable. Employee trust in superiors (trust in supervisors) and uncertain and threatening situations (uncertainty avoidance) are moderating variables. TThis study uses primary data from 51 lecturers where the data is obtained using a questionnaire distributed to lecturers at the Faculty of Nursing, University of Muhammadiyah Jakarta. This study uses statistical tools Partial Least Square (SmartPLS 3.0). Based on the research results, it shows that creative self-efficacy fully mediates the relationship between empowering leadership and employee creativity.
Keywords : Empowering Leadership, Employee Creativity, Creative Self-Efficacy, Trust in Supervisor, Uncertainty Avoidance
ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sikap pemimpin dalam pendelegasian wewenang pada dosen fakultas ilmu keperawatan dalam menghasilkan ide-ide baru dan berguna untuk organisasi (employee creativity). Penelitian ini juga menganalisis keyakinan individu dalam menghasilkan sesuatu yang kreatif (creative self-efficacy) sebagai variabel mediasi. Kepercayaan karyawan kepada atasan (trust in supervisor) dan situasi yang tidak pasti dan bersifat mengancam (uncertainty avoidance) sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Penelitian ini menggunakan data primer dari 51 dosen Fakultas Ilmu Keperawatan Universitas Muhammadiyah Jakarta. Untuk menguji hipotesis, digunakan alat bantu statistik Partial Least Square (SmartPLS 3.0). Berdasarkan hasil penelitian creative self-efficacy memediasi secara penuh hubungan empowering leadership dan employee creativity.
Kata Kunci : Empowering Leadership, Employee Creativity, Creative Self-Efficacy, Trust in Supervisor, Uncertainty AvoidanceThe purpose of this study is to analyze how the influence of a leader's attitude in delegating authority to his subordinates (empowering leadership). Empowering leadership have an impact on the ability of employees to generate new and useful ideas for the organization (employee creativity). This study also analyzes how individual beliefs in producing something creative (creative self-efficacy) as a mediating variable. Employee trust in superiors (trust in supervisors) and uncertain and threatening situations (uncertainty avoidance) are moderating variables. TThis study uses primary data from 51 lecturers where the data is obtained using a questionnaire distributed to lecturers at the Faculty of Nursing, University of Muhammadiyah Jakarta. This study uses statistical tools Partial Least Square (SmartPLS 3.0). Based on the research results, it shows that creative self-efficacy fully mediates the relationship between empowering leadership and employee creativity.
Keywords : Empowering Leadership, Employee Creativity, Creative Self-Efficacy, Trust in Supervisor, Uncertainty Avoidance
ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sikap pemimpin dalam pendelegasian wewenang pada dosen fakultas ilmu keperawatan dalam menghasilkan ide-ide baru dan berguna untuk organisasi (employee creativity). Penelitian ini juga menganalisis keyakinan individu dalam menghasilkan sesuatu yang kreatif (creative self-efficacy) sebagai variabel mediasi. Kepercayaan karyawan kepada atasan (trust in supervisor) dan situasi yang tidak pasti dan bersifat mengancam (uncertainty avoidance) sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Penelitian ini menggunakan data primer dari 51 dosen Fakultas Ilmu Keperawatan Universitas Muhammadiyah Jakarta. Untuk menguji hipotesis, digunakan alat bantu statistik Partial Least Square (SmartPLS 3.0). Berdasarkan hasil penelitian creative self-efficacy memediasi secara penuh hubungan empowering leadership dan employee creativity.
Kata Kunci : Empowering Leadership, Employee Creativity, Creative Self-Efficacy, Trust in Supervisor, Uncertainty Avoidanc
DAMPAK PANDEMI COVID-19 TERHADAP PERILAKU KONSUMSI PARIWISATA: STUDI EMPIRIS PADA WISATAWAN DOMESTIK INDONESIA
Get PDFThe Covid-19 pandemic has had an impact on all economic sectors, including the tourism industry and its supporting sectors. The pandemic has changed people's views of travel, behavior in choosing tourist destinations, and determining of the tourism consumption decisions. Meanwhile, the sustainability of the tourism industry highly depends on the flow of tourists and the perception of individual tourists.
This study identifies the tourist attitudes regarding hygiene and safety factors,identifies the tourist behavior in consuming of the tourism, and identifies tourism potential both during and after the Covid-19 pandemic. This research was conducted using a survey method through an online questionnaire to 353 respondents. Hypotheses testing was done using descriptive statistical technique which is one sample t-test using SPSS.
The results show that all hypotheses in this study can be supported.Travelers consider it very important to implement health protocols during thepandemic. The pandemic has not stopped tourists from taking trips, however the tourists tend to postpone their plans to the destinations with high Covid-19 virus infections. They avoid crowded destinations, prefer culinary tours and outdoor attractions near their residential areas, and avoid group trips. Original nature-based tourism objects (ecotourism, maritime, marine) and agriculture-based (agrotourism) that offer privacy and customization are considered potential to be developed during and after the pandemic.
Keywords: Tourist Destinations, Tourism Consumption, Tourist Behaviour, Hygiene and SafetyPandemi Covid-19 berdampak pada seluruh sektor ekonomi, diantaranya industri pariwisata dan pendukungnya. Pandemi mengubah pandangan masyarakat terhadap perjalanan wisata, perilaku dalam pemilihan destinasi wisata, dan penentuan keputusan pengkonsumsiannya. Sementara keberlangsungan industri pariwisata sangat bergantung pada arus wisatawan dan persepsi individu wisatawan.
Penelitian ini menganalisis sikap wisatawan terkait faktor kebersihan dan keamanan, menganalisis perilaku wisatawan dalam pengkonsumsian pariwisata, serta melihat potensi pariwisata baik saat pandemi maupun setelah pandemi Covid-19. Penelitian ini dilakukan dengan metode survei melalui kuesioner secara online terhadap 353 responden. Pengujian hipotesis dilakukan dengan teknik statistik deskriptif one sample t-test menggunakan SPSS.
Hasil analisis menunjukkan bahwa seluruh hipotesis dalam penelitian ini dapat didukung. Wisatawan menilai sangat penting menerapkan protokol kesehatan pada masa pandemi. Pandemi tidak menghentikan minat wisatawan untuk melakukan perjalanan wisata, namun wisatawan cenderung menunda rencana perjalanan ke destinasi dengan infeksi virus Covid-19 tinggi. Wisatawan menghindari destinasi yang ramai, memilih wisata kuliner dan objek wisata luar ruang yang lokasinya dekat wilayah tempat tinggal, dan menghindari perjalanan berkelompok. Objek wisata orisinal berbasis alam (ekowisata, maritim, bahari) maupun berbasis pertanian (agrowisata) yang menawarkan privasi dan customisasi dinilai memiliki potensi dikembangkan saat pandemi maupun setelah pandemi Covid-19.
Kata Kunci: Destinasi wisata, konsumsi pariwisata, perilaku wisatawan, kebersihan dan keamana
FAKTOR-FAKTOR STRUKTUR MODAL MENURUT TRADE OFF THEORY
Get PDFThis study purposed to examine the effect of Corporate tax rate and Non debt tax shield on their Capital Structure according to Trade Off Theory on manufacturing companiessubsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. The study was conducted uing quantitative methods with an associative approach. The study population numbered 16 companies and 6 companies were sampled using purposive sampling. The study was conducted at manufacturing companies subsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. Classic assumption test using the test for normality, multicollinearity, autocorrelation, and heteroscedasticity. The regression analysis used is multiple linear regression analysis. Data was collected with the Financial Statement 2016-2019 and analyzed with IBM SPSS version 25. The results of this study indicate that the use of high debt to obtain a low corporate tax rate can cause a high risk for the company to go bankrupt, so the company prefers to use depreciation costs to obtain tax savings. If the depreciation cost of the company is high, the company can also reduce the use of debt. This shows that the higher the capital structure, the lower the corporate tax rate obtained by the company and the higher the NDTS, the lower the capital structure. In this study, there are still many limitations and shortcomings namely the influence of the independent variable on the dependent variable can only explain by 63,2%