1,721,008 research outputs found
BISAKAH PERUSAHAAN MEMANFAATKAN PEMBIAYAAN SUPLIER UNTUK MENINGKATKAN KINERJA PERUSAHAAN?
Get PDFPenelitian ini bertujuan untuk menguji apakah utang dagang (trade credit) berpengaruh signifikan terhadap kinerja perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dimana analisisnya didasarkan pada numerical data. Populasi penelitian ini adalah perusahaan terbuka di sektor real estate dan property yang berjumlah 50 perusahaan. Metode pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu. Dari kriteria yang ditetapkan, ada 42 perusahaan yang memenuhi kriteria tersebut. Regresi digunakan untuk menguji pengaruh utang dagang terhdap kinerja perusahaan. Dengan memasukkan variabel ukuran perusahaan sebagai variabel kontrol, penelitian ini menemukan bahwa utang dagang berpengaruh negatif dan signifikan terhadap kinerja perusahaan
PENGARUH KEBIJAKAN MONETER TERHADAP HUBUNGAN MODEL TIGA FAKTOR DENGAN RETURN SAHAM
No full textThis research is intended to know how the effect of monetary policy (as moderating variable)
toward the relationship between three factors model and stock return. The analysis in this research used
pooled regressions. Data used in this regression analysis are return, beta, size, and book-to-market
equity of monthly portfolio. Data of stock of enterprise was taken from Indonesian Capital Market
Directory (ICMD) from 1995 until 2002. The result of research shows that before we intake
monetary policy, three factors model could not explain stock return variation in cross section data. Three
factors model along with monetary policy (as moderating variable) add explaining in stock return
variation in cross section data, but variable of Book-to-Market Equity individually was not significant
in explaining stock return variation. Then we exclude this variable of book-to-market equity to look at
is three factors model can explain stock return variation without this variable? The evidence shows that the result was not different and even better than before. This is can be seen from value of adjusted Rsquared that increasingly better, namely from 0.036550 to 0.039196
Intensifikasi Kompetensi Literasi dengan Metode Montessori pada Siswa Kelas Rendah Madrasah Ibtidaiyyah
Get PDFKajian ini membahas upaya megintensifikasi atau meningkatkan kompentensi literasi dengan metode Montessori pada siswa Madrasah Ibtidāiyyah (MI) di kelas rendah. Literasi bukan hanya sekedar membaca, menulis, dan berhitung. Literasi lebih dari itu, yaitu tentang kecakapan berfikir, mengidentifikasi, dan memanifestasikan apa yang telah dinalar dari teks dan sesuai konteks. Digunakan Montessori selain metode ini telah teruji lama, Montessori terfokus pada usia sensitif anak yang menurut kajian neurologi adalah masa keemasan anak yang tidak dapat diulang kembali dan harus dimanfaatkan. Metode ini juga mengusung konsep menyenangkan (friendly concept), humanis, dan menyediakan lingkungan yang sesuai dengan selera anak agar anak fokus pada potensinya. Penelitian ini menggunakan metode kualitatif berbentuk naratif-deskriptif dan berjenis library research. Hasil dari penelitian ini adalah urgensitas periode sensitif pada anak karena di masa ini anak berkembang secara fisik, kognitif, sosial-emosional, dan literasi. Maka, komponen Montessori sebagai strategi, dideskripsiakn dan dioptimalisasi sehingga tercipta generasi literat, yaitu anak dengan kecakapan berfikir dan kemampuan menarik makna dari teks serta menguasai konteks
Pengaruh Likuiditas, Leverage, Profitabilitas, Dan Kebijakan Dividen Terhadap Nilai Perusahaan: Bukti Empiris Dari Indeks LQ45 Periode 2022-2024
No full textStudi ini berupaya mengevaluasi bagaimana kondisi likuiditas, tingkat leverage, profitabilitas, serta kebijakan pembagian dividen membentuk nilai pasar perusahaan pada kelompok emiten yang secara konsisten berada dalam indeks LQ45 selama periode 2022–2024. Penelitian menerapkan metode kuantitatif dengan rancangan hubungan korelasional, sementara pemilihan sampel dilakukan melalui purposive sampling agar hanya perusahaan yang stabil tercatat di indeks dan memiliki laporan keuangan auditan yang dijadikan objek analisis. Masing-masing variabel dioperasionalisasikan melalui Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), dan Dividend Payout Ratio (DPR), sedangkan nilai perusahaan dinilai menggunakan indikator Price to Book Value (PBV). Data sekunder yang diperoleh diolah menggunakan statistik deskriptif, pengujian asumsi klasik, serta analisis regresi linier berganda dengan pendekatan Random Effect Model (REM). Hasil pengujian mengindikasikan bahwa likuiditas serta profitabilitas memberikan dampak positif dan signifikan terhadap peningkatan nilai perusahaan. Sebaliknya, leverage dan kebijakan dividen menunjukkan arah pengaruh negatif yang juga signifikan. Keseluruhan temuan tersebut memperkuat argumen bahwa kinerja finansial yang kuat, struktur pendanaan yang proporsional, dan pengelolaan dividen yang tepat memainkan peran fundamental dalam memperkuat persepsi investor terhadap nilai perusahaan
Analisis Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sub Sektor Pariwisata Tahun 2020-2024
Get PDFThis study aims to analyze the influence of profitability, liquidity, and company size on firm value in tourism sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The background of this study is based on the importance of firm value as a key indicator in attracting investor interest and reflecting a company's performance and future prospects. This study uses a quantitative approach with panel data regression analysis and the selection of the Random Effects Model (REM). The sample used was 18 companies, with a total of 90 observational data obtained from annual financial reports. The results show that profitability has a negative but insignificant effect on firm value. Liquidity has a positive but also insignificant effect on firm value. Meanwhile, firm size has a negative and significant effect on firm value. These findings imply that large company size does not always reflect high value, especially in the context of the post-pandemic tourism industry. This study is expected to serve as a reference for financial managers and investors in evaluating factors influencing firm value in the tourism sector
Pengaruh Struktur Modal Dan Manajemen Biaya Terhadap Kinerja Keuangan Perusahaan Studi Pada IDX 30 Yang Terdaftar Di BEI 2021-2024
No full textPenelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan manajemen biaya terhadap kinerja keuangan perusahaan yang tergabung dalam indeks IDX30 dan terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Struktur modal diukur menggunakan Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR), sedangkan manajemen biaya diukur melalui rasio beban operasional terhadap penjualan. Kinerja keuangan perusahaan diproksikan dengan Return on Assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel penelitian ditentukan menggunakan metode purposive sampling dan dianalisis menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian diharapkan dapat memberikan bukti empiris mengenai pentingnya pengelolaan struktur modal dan efisiensi manajemen biaya dalam meningkatkan kinerja keuangan perusahaan, khususnya pada perusahaan besar yang tergabung dalam indeks IDX30
The Effect of Rewards and Green Human Resource Management on Employee Turnover at the Sukoharjo District Land Office
Get PDFThis study explores the influence of rewards and Green Human Resource Management (GHRM) practices on employee turnover at the Sukoharjo District Land Office, with job satisfaction as a mediating variable. Using Social Exchange Theory and Herzberg’s Two-Factor Theory as the theoretical foundation, the research employed a quantitative method with PLS-SEM to analyze data from 85 purposively selected employees. Rewards included both financial (e.g., bonuses) and non-financial (e.g., recognition), while GHRM encompassed eco-friendly recruitment, environmental training, and employee engagement in sustainability programs. Results show that both rewards and GHRM significantly reduce turnover, with job satisfaction partially mediating these effects, enhancing the impact when employees feel valued and motivated. Among GHRM components, environmental training and participatory green initiatives proved most effective. Despite its contributions, the study is limited to a single public institution and does not address other potential turnover factors such as leadership, work-life balance, or career development. Future research should broaden the context and apply mixed methods to deepen understanding of sustainable HRM strategies
Determinan Factor that Affect The Intention to Use Sharia Financing: Piety as a Moderator
Get PDFThis study aims to determine the influence of the social environment, religious Awareness, profit margins, and ease of intention to use Sharia financing by using Piety as a moderation variable. The research method used is the quantitative method. The number of samples in this study was 94.04, rounded up to 100 respondents. Question indicators are measured using the Likert scale, which has five levels of preference, each of which is scored from 1 to 5. The results of the research obtained were processed using Smart-PLS. Based on the results of the analysis of research results using Smart-PLS, it shows that 1) The social environment does not have a positive and insignificant effect on the intention to use Islamic financing; 2) Religious Awareness has a positive and significant effect on the intention to use sharia financing; 3) Profit margins have no positive and insignificant effect on the intention to use financing; 4) Ease has a positive and significant influence with the intention to use Islamic financing that has significant results; 5) Piety has no positive and insignificant effect with the intention of using sharia financing whose results are insignificant; 6) Moderation Effect 1 has no positive and insignificant effect on the intention to use Islamic financing; 7) Moderation Effect 2 has no positive and insignificant influence on the intention to use Islamic financing; 8) Moderation Effect 3 has no positive and insignificant influence on the intention to use Islamic financing; 9) Moderation Effect 4 has no positive and insignificant influence on the intention to use Islamic financing
Pengaruh Narsisme CEO, Keberagaman Gender, Intensitas Modal Dan Profitabilitas Terhadap Penghindaran Pajak Perusahaan
No full textRiset ini menelaah bagaimana sifat narsistik CEO, komposisi gender dewan direksi, intensitas kapital, dan kinerja profitabilitas mempengaruhi perilaku penghindaran pajak pada perusahaan consumer cyclicals yang tercatat di Bursa Efek Indonesia pada 2024. Studi ini mengadopsi perspektif kuantitatif dengan memanfaatkan secondary data dari annual report dan financial statement 93 perusahaan yang dipilih via purposive sampling berdasarkan kriteria spesifik. CEO narcissism diestimasi melalui unobtrusive visual analysis foto CEO, sementara gender diversity direpresentasikan oleh proporsi female directors. Capital intensity dihitung dari rasio fixed assets terhadap total assets, dan profitability diwakili Return on Assets (ROA). Tax avoidance diproksikan menggunakan Effective Tax Rate (ETR). Analisis mencakup descriptive statistics, classical assumption tests, dan multiple linear regression. Hasil mengindikasikan CEO narcissism berasosiasi negatif signifikan terhadap tax avoidance; gender diversity tidak menunjukkan efek signifikan, sedangkan capital intensity dan profitability secara robust mendorong peningkatan penghindaran pajak. Temuan ini menegaskan bahwa leadership traits dan financial profile perusahaan adalah determinan esensial dalam strategi perpajakan
THE EFFECT OF LIQUIDITY AND LEVERAGE ON COMPANY VALUE WITH PROFITABILITY AS A MEDIATING VARIABLE ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2017-2019
Get PDFThis study aims to determine the effect of Liquidity, Leverage on Company Value with Profitability as a mediating variable. The sample of this study was a manufacturing company listed on the Indonesia Stock Exchange by using purposive sampling method. There are 66 manufacturing companies selected for three years, so the total sample was 198. This study applied secondary data from annual reports. This research was a quantitative research using panel data regression and path analysis using Eviews software. The results of this study indicate that the current ratio has no effect on return on assets, debt to equity ratio has a negative and significant effect on return on assets, return on assets has a positive effect on price to book value, current ratio has a positive effect on price to book value, debt to equity ratio has a positive effect on price to book value, return on assets does not mediate the effect of the current ratio on price to book value, but return on assets mediates the effect of debt to equity ratio on price to book value
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