Repository UNTAR (Universitas Tarumanagara)
Not a member yet
43693 research outputs found
Sort by
Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Financial Distress Perusahaan Asuransi Periode Sebelum dan Saat Terjadi Pandemi Covid-19
No full textAbstract: This study aims to analyze the effect of profitability, liquidity and
leverage on the financial distress of general insurance companies listed on the
Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic.
This study uses 48 data from 8 general insurance companies selected by nonprobability
sampling technique and purposive sampling method. Data analysis
used multiple regression which was processed through the SPSS version 29
program. The results of this study indicated that profitability had a negative effect
on financial distress in the period before and during the COVID-19 pandemic,
liquidity had no effect on financial distress in the period before the COVID-19
pandemic, but had a positive effect on financial distress during the COVID-19
pandemic, and leverage had no effect on financial distress before and during the
COVID-19 pandemic. This research contributes to General Insurance companies
that companies must maintain profitability so that they get adequate liquidity to
prevent financial distress.
Keywords: Profitability, Liquidity, Leverage, Financial Distress
Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas,
likuiditas, dan leverage terhadap financial distress perusahaan asuransi umum
yang terdaftar di Bursa Efek Indonesia (BEI) periode sebelum dan saat terjadi
pandemi COVID-19. Penelitian ini menggunakan 48 data dari 8 perusahaan
Asuransi Umum yang dipilih dengan teknik non probability sampling dan metode
purposive sampling. Analisis data menggunakan regresi berganda yang diolah
melalui program SPSS versi 29. Hasil penelitian ini menunjukkan bahwa
profitabilitas berpengaruh negatif terhadap financial distress periode sebelum dan
saat terjadi pandemi COVID-19, likuiditas tidak berpengaruh terhadap financial
distress periode sebelum terjadi pandemi COVID-19, namun berpengaruh positif
terhadap financial distress periode saat terjadi pandemi COVID-19, dan leverage
tidak berpengaruh terhadap financial distress periode sebelum dan saat terjadi
pandemi COVID-19. Penelitian ini berkontribusi kepada perusahaan Asuransi
Umum bahwa perusahaan harus menjaga profitabilitas sehingga mendapat
likuiditas yang memadai guna mencegah terjadinya financial distress.
Kata kunci: Profitabilitas, Likuiditas, Leverage, Financial Distres
ANALISIS PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019
No full textPenelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh
Stabilitas Keuangan, Tekanan Eksternal, Target Keuangan, Pengawasan yang Tidak
Efektif, dan Rasionalisasi terhadap Kecurangan Laporan Keuangan. Populasi
penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia
(BEI) tahun 2017-2019. Penelitian ini menggunakan 75 data dari 25 perusahaan
perbankan yang dipilih dengan menggunakan metode purposive sampling. Data
dalam penelitian ini diolah dengan menggunakan software Eviews
12 Student Version dan metode analisis data yang digunakan adalah regresi linier
berganda. Hasil penelitian ini menunjukkan bahwa Stabilitas Keuangan dan
Rasionalisasi berpengaruh negatif dan signifikan terhadap Kecurangan Laporan
Keuangan. Sebaliknya, Tekanan Eksternal, Target Keuangan, dan Pengawasan
Tidak Efektif tidak berpengaruh signifikan terhadap Kecurangan Laporan
Keuangan.
Kata Kunci : Stabilitas Keuangan, Tekanan Eksternal, Target Keuangan,
Pengawasan yang Tidak Efektif, Rasionalisasi, Kecurangan Laporan Keuangan
ABSTRACT
This study aims to obtain empirical evidence regarding the effects of Financial
Stability, External Pressure, Financial Target, Ineffective Monitoring, and
Rationalization on Financial Statement Fraud. The population of this research is
the banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-
2019. This study uses 75 data from 25 banking companies selected using the
purposive sampling method. The data in this research were processed using
Eviews 12 Student Version software dan the data analysis method used was multiple
linear regression. The results of this research indicate that Financial Stability and
Rationalization have a negative and significant effect on Financial Statement
Fraud. In contrast, External Pressure, Financial Target, and Ineffective Monitoring
have no significant effect on Financial Statement Fraud.
Keywords: Financial Stability, External Pressure, Financial Target, Ineffective
Monitoring, Rationalization, Financial Statement Frau
FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI
No full textThe purpose of this study is to empirically examine the influence of leverage,
profitability, and institutional ownership on income smoothing practices with firm
size as a moderating variable in infrastructure companies listed on the Indonesia
Stock Exchange for the 2019-2021 period. This study used 40 data from
infrastructure companies that have been selected by purposive sampling technique
with a total of 120 data for three years. Data processing used logistic regression
analysis with EViews 12 software. The result showed that leverage and firm size
has a negative influence on income smoothing while profitability and institutional
ownership have no influence on income smoothing. Firm size strengthens the
influence of institutional ownership on income smoothing and does not moderate
the influence of leverage and profitability on income smoothing.
Keywords: Income Smoothing, Leverage, Profitability, Institutional Ownership,
Firm Size
ABSTRAK
Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh
leverage, profitabilitas, dan kepemilikan institusional terhadap praktik income
smoothing dengan firm size sebagai variabel moderasi pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian
menggunakan 40 data perusahaan infrastruktur yang telah dipilih dengan teknik
purposive sampling dengan total 120 data selama tiga tahun. Pengolahan data
menggunakan analisis regresi logistik dengan software EViews
12. Hasil penelitian menunjukkan bahwa leverage dan firm size berpengaruh negatif
terhadap income smoothing sedangkan profitabilitas dan kepemilikan institusional
tidak berpengaruh terhadap income smoothing. Firm size memperkuat pengaruh
kepemilikan institusional terhadap income smoothing dan tidak memoderasi
pengaruh leverage dan profitabilitas pada perataan laba.
Kata Kunci: Perataan Laba, Leverage, Profitabilitas, Kepemilikan Institusional,
Firm Siz
PENGARUH FIRM SIZE, PROFITABILITY, DAN LEVERAGE TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021
No full textPenelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari firm size,
profitability, dan leverage terhadap income smoothing pada perusahaan
manufaktur sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI)
selama periode 2019-2021. Pemilihan sampel dalam penelitian ini dilakukan
dengan menggunakan teknik purposive sampling dan memperoleh jumlah sampel
sebanyak 75 data. Penelitian ini menggunakan analisis regresi logistik biner. Data
yang diperoleh tersebut diolah dengan menggunakan program Statistical Product
and Service Solution (IBM SPSS) versi 27.0. Hasil dari penelitian ini
menunjukkan bahwa firm size tidak berpengaruh terhadap income smoothing,
profitability memiliki pengaruh negatif terhadap income smoothing, dan leverage
memiliki pengaruh positif terhadap income smoothing.
Kata kunci : Income Smoothing, Firm Size, Profitability, Leverage
This research was conducted with the aim of determining the effect of firm size,
profitability, and leverage on income smoothing in consumer goods
manufacturing companies listed on the Indonesia Stock Exchange (IDX) during
the 2019-2021 period. The sample selection in this study was carried out using a
purposive sampling technique and obtained a total sample of 75 data. This study
uses binary logistic regression analysis. The data obtained was processed using
the Statistical Product and Service Solution (IBM SPSS) version 27.0 program.
The results of this study indicate that firm size has no effect on income smoothing,
profitability has a negative effect on income smoothing, and leverage has a
positive effect on income smoothing.
Keywords : Income Smoothing, Firm Size, Profitability, Leverag
PENGARUH MOTIVASI, KEPEMIMPINAN, DAN LINGKUNGAN KERJA TERHADAP DISIPLIN KERJA PEGAWAI KANTOR KECAMATAN TANJUNG PANDAN KABUPATEN BELITUNG
No full textThe purpose of this study was to determine the influence of motivation,
leadership and work environment on work discipline. The number of samples used in
this study were 63 respondents. the sampling methodused in this study uses a saturated
sampling technique. The data analysis method in this study is partial least square -
structural equation modeling (PLS-SEM). This study uses smartPLS software as a
means of data processing. The results showed that motivation had a positive and
significant effect on work discipline, leadership had a positive and significant effect on
work discipline, work environment had a positive and insignificant effect on work
discipline. Suggestions for future researchers are expected to increase the number of
samples and research variables, because the more samples and variables there are, the
resulting data will be more varied. As well as preparing the right dimensions and
indicators according to office conditions in order to get the desired results.
(F) Keywords: Motivation, Leadership, Work Environment, Work Disciplin
PENGARUH SOCIAL MEDIA MARKETING, CUSTOMER ENGAGEMENT, DAN BRAND TRUST TERHADAP BRAND LOYALTY PADA BRAND MAYBELLINE DENGAN CUSTOMER SATISFACTION SEBAGAI MEDIASI
No full textThis study aims to determine whether social media marketing, customer
engagement, and brand trust can influence brand loyalty by mediating
customer satisfaction. A total of 100 respondents were successfully
collected through online questionnaires. Sampling using non-probability
sampling and purposive sampling. This study uses the PLS-SEM (Partial
Least Square-Structural Equation Modeling) program. The results of the
study show that social media marketing has no significant effect on brand
loyalty. Customer engagement and brand trust have a significant influence
on customer satisfaction. Customer engagement and brand trust has
significant effect on brand loyalty. Customer engagement and brand trust
has significant effect on brand loyalty through customer
PENGARUH BUDAYA ORGANISASI, MOTIVASI KERJA, DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT BANK CENTRAL ASIA KCU PANTAI INDAH KAPUK DI JAKARTA UTARA
No full textThe purpose of this study was to determine the effect of organizational
culture, work motivation, and work environment on employee job satisfaction at
PT Bank Central Asia KCU Pantai Indah Kapuk in North Jakarta. Researchers
distributed questionnaires to all employees working at PT Bank Central Asia
KCU Pantai Indah Kapuk in North Jakarta with a total sample of 70 respondents
using purposive sampling. The data analysis method in this study is a
quantitative method using Structural Equation Modeling (SEM), which is
processed with SmartPLS Software. The results of this study indicate that
organizational culture, work motivation, and work environment have a positive
and significant effect on employee job satisfaction at PT Bank Central Asia KCU
Pantai Indah Kapuk in North Jakarta.
(F) Keywords: Organizational Culture, Work Motivation, Work Environment, Job
Satisfactio
Konsistensi Kaidah Hukum Tentang Ketimpangan Distribusi Tanah Dan Pengaruhnya Terhadap Ketahanan Pangan
No full textMayoritas distribusi tanah di Indonesia dikuasai oleh perseroan. Hanya 2,7 juta hektare yang dialokasikan
bagi masyarakat, sementara 94,8 persen dikuasai oleh perseroan. Ketimpangan distribusi lahan itu
memunculkan permasalahan sektor ketahanan pangan. Penelitian ini mengkaji tentang konsistensi kaidah
hukum terkait distribusi tanah dalam rangka ketahanan pangan. Untuk itu digunakan penelitian hukum
normatif yang berbasis pada data sekunder yang dikumpulkan dan dianalisis secara kualitatif dengan
menggunakan logika deduktif. Kebijakan tentang distribusi tanah dalam menunjang ketahanan pangan
mengalami banyak hambatan dan kendala, karena tidak mampu mengakomodasikan faktor faktor
strategis di bidang pertanahan, sehingga mengakibatkan ketidakselarasan peraturan perundang undangan
yang berdampak pada lambannya distribusi tanah pertania
