DETERMINASI MANAJEMEN LABA PADA PERUSAHAAN DI BURSA EFEK INDONESIA

Financial statements are a source of information regarding the condition and performance of a company for external parties. Such information concerns the financial position, performance and changes in financial position of an enterprise, and is useful to a wide range of users in making economic decisions. One of the important elements in the financial statements used to measure management performance is profit. This study aims to determine the effect of dividend policy, leverage, firm size and free cash flow on earnings management. This type of research is causal associative. The research population is 40 Blue Chips companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method is purposive sampling, so the number of samples used is 200 observation data. Hypothesis testing is done by using multiple linear regression analysis. The results showed that dividend policy and free cash flow had a significant positive effect on earnings management, while leverage and firm size had no significant positive effect on earnings management. This is because earnings management is a management decision-making process in choosing accounting policies that will be used to achieve the desired goals, by increasing the earnings value of discretionary accruals

IMPULSE BUYING : WHAT DO YOU FEEL ? The impact of the hedonic shopping motives, shopping lifestyle and positive emotion on purchasing impulsif : A Study on the matahari department store in the city of Surabaya Indonesia

This study is to analyze the effects of Hedonic Shopping Motive and Shopping Lifestyle on Impulse Buying at Matahari department store in Surabaya by considering the Positive Emotion factor. The sample used in this research was 90 respondents by using accidental sampling method. The data used was primary data obtained by questionnaire. The analysis technique used was path analysis. Based on the analysis results, it can be seen that there are significant effects of Hedonic Shopping Motive on Impulse Buying, Hedonic Shopping Motive on Positive Emotion, Positive Emotion on Impulse Buying, Shopping Lifestyle on Impulse Buying and Shopping Lifestyle on Positive Emotion. The conclusion is that companies must be able to make attractive promotional programs and always update the decorations in every corner of their stores so that visitors can enjoy the unique and distinct features if they want to increase Hedonic value

EFISIENSI MODAL KERJA, LIKUIDITAS DAN SOLVABILITAS PENGARUHNYA TERHADAP PROFITABILITAS PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 – 2015

Suatu perusahaan pasti memiliki keinginan untuk memperoleh profitabilitas yang tinggi. Untuk itu perusahaan harus dapat mengelola efisiensi modal kerja, likuiditas dan solvabilitasnya. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh efisiensi modal kerja, likuiditas dan solvabilitas terhadap profitabilitas pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel dilakukan berdasarkan metode Purposive Sampling. Data penelitian ini diperoleh dari data sekunder berupa laporan keuangan. Penelitian ini akan menggunakan metode Multiple Regression Data penelitian ini diolah dengan menggunakan program SPSS 16.0. Temuan dari penelitian ini secara parsial menunjukkan bahwa efisiensi modal kerja (WCT) tidak memiliki pengaruh yang sangat signifikan terhadap profitabilitas. Namun likuiditas (Current Rasio) dan solvabilitas (DER) memiliki pengaruh yang sangat signifikan terhadap profitabilitas. Sedangkan secara simultan menunjukkan efisiensi modal kerja (WCT), likuiditas (Current Rasio) dan Solvabilitas (DER) memiliki pengaruh yang sangat signifikan terhadap profitabilitas. &nbsp

Combination Of Financial Decision And Profitability And Its Effect On Company Value Registered In Indonesia Stock Exchange Year 2010-2015

The purpose of this study was conducted to determine the significant effect between profitability, investment decisions, funding decisions and dividend policy on corporate value. And to know the effect simultaneously between profitability, investment decisions, funding decisions, and dividend policy on corporate value. research approach used in this research is quantitative approach. The population in this study are all companies that are members of the BLUE CHIPS stock group listed on the Indonesia Stock Exchange from 2010-2015. Sample selection method used is purposive sampling and analysis model used is multiple linier regression analysis. The results show that partially Profitability (ROA), Investment Decision (PER), and Decision Funding (DER) that does not affect the value of the company. While the dividend policy (DPR) affects the value of the company. Simultaneously, the result of the research shows that there is a significant influence between Profitability (ROA), Investment Decision (PER), Fund Decision (DER), and Dividend Policy (DPR) to Company Value (PBV). While the R Square value of 0389 or 38.9% indicates that the contribution of the influence of profitability (ROA), Investment Decision (PER), Funding Decision (DER), and Dividend Policy (DPR) to Company Value (PBV) of 38.9% and the balance of 61.1% influenced by other variables not included in this study

Determinan Harga Saham Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Capital market is one form of financial market, where the capital market players invest in the form of securities offered by the issuer. One of the most popular securities for sale on the stock market is stock. Stocks are securities that have high profits and risks or better known as high risk and high return. High risk and high return is the higher the risk of an investment, the higher the amount of profits derived from an investment. The purpose of this study is to obtain evidence empirically and find clarity about the influence of fundamental variables consisting of ROA, EPS, NPM, DER and BVS to stock prices of companies listed in IDX period 2010-2015, either partially or simultaneously. Sample selection method used is purposive sampling and analysis model used is multiple linier regression analysis. The results showed that partially ROA, EPS, NPM, DER, and BVS have a significant effect on stock prices. Simultaneously ROA, ROE, EPS, NPM, DER and BVS simultaneously affect the stock price. Coefficient of Determination (R Square) of 48% and the rest of 52% influenced by other variables that have not been studied in this study

Kepuasan Pasien Rawat Inap Ditinjau dari Kualitas Pelayanan, Harga dan Fasilitas di Lumajang

The purpose of this study was to determine the effect of service quality, price and facilities on the satisfaction of class III inpatients, both partially and simultaneously. This research was conducted at Wijaya Kusuma Lumajang Hospital. The research method used in this study is Multiple Linear Regression. The results of this study indicate that partially the variable quality of service has a significant effect on the satisfaction of class III inpatients at Lumajang Wijaya Kusuma Hospital. Whereas for the price variable and facility variable there is no significant effect on the satisfaction of class III inpatients at Lumajang Wijaya Kusuma Hospital. From the results simultaneously, the variables of service quality, price and facilities have no significant effect simultaneously on the satisfaction of class III inpatients at Wijaya Kusuma Lumajang Hospital with a coefficient of determination (adjusted R2) obtained at 0.167. This means that 16.7% of patient satisfaction can be explained by independent variables, namely service quality, price and facilities, while the remaining 83.3% patient satisfaction is influenced by other variables not examined in this study. The limitations of this study are only examining the effect of variable service quality, price and facilities on patient satisfaction, while other variables that influence patient satisfaction are expected to be investigated by future researchers

Influence of leadership, motivation, cylinary and work environment to employee performance

This study aims to determine the influence of leadership, motivation, discipline, and work environment significantly partially and simultaneously to the performance of subdistrict officials in Lumajang District. In this study used quantitative research methods using multiple linear regression analysis tools. Respondents were 78 subdistrict officials in Lumajang District. The results of this study are and documentation and continued with data processing to draw conclusions. From this research, it can be concluded that Leadership, motivation and work environment there is no significant partial positive effect on the performance of sub-district officials in Lumajang District. partially on the performance While the discipline there is a significant positive influence of subdistrict officials in Lumajang District. Simultaneously Leadership, motivation, discipline and work environment there is a significant positive influence partially on the performance of subdistrict officials in Lumajang District. The variables studied have an effect of 40.2% on employee performance, and the rest is influenced by other variables

Pkm Inovasi Produk Olahan Jamur Tiram Di Kecamatan Kedungjajang Kabupaten Lumajang

Kabupaten Lumajang yang subur membuat budidaya jamur tiram marak berkembang di wilayah ini. Beberapa industri rumah tangga pengolah jamur tiram bermunculan, diantaranya “Dedy Jamur” dan “Hanik” menghadapi permasalahan lemahnya pengelolaan manajemen, terbatasnya kemampuan sumberdaya manusia, produk kurang berkualitas dan tidak inovatif, kesulitan mengakses permodalan. Dalam kegiatan program kemitraan masyarakat, mitra dikembangkan dalam aspek produksi unt uk meningkatkan kemampuan sumberdaya manusia dalam menghasilkan produk berkualitas dan aspek manajemen meningkatkan skill bidang pengelolaan usaha, manajemen produksi, manajemen pemasaran, manajemen keuangan sederhana dan permodalannya. Pelaksanaan kegiatan program kemitraan masyarakat mencapai target yaitu mitra (1) mampu berinovasi dan berkembang, (2) peningkatan kemampuan sumberdaya manusia dalam mengolah produk menjadi lebih inovatif, (3) mampu merencanakan produksi dengan matang, (4) mampu mengelola administrasi, (5) mempunyai strategi pemasaran yang kuat, (6) mampu mengakses permodalan, (7) pengadaan peralatan modern. Luaran dihasilkan adalah (1) produk berbahan baku jamur tiram inovatif dan berkualitas, (2) peralatan produksi modern, (3) sumberdaya manusia trampil, (4) pengelolaan manajemen usaha dan administrasi keuangan, (5) kemampuan mengakses modal. Pendampingan dan pengawasan yang intensif kepada mitra program dilakukan periodik dan tidak berhenti sampai selesainya program, oleh karena itu keaktifan tim melakukan pembinaan pada industri rumah tangga perlu dilakukan secara berkesinambungan. &nbsp

Optimalisasi Organizational Citizenship Behavior (OCB) Pada Pegawai Dinas Di Kabupaten Lumajang

This study aims to determine the effect of job satisfaction, organizational commitment and organizational culture partially and simultaneously to organizational citizenship behavior (OCB) on official staff in Lumajang District. The research type used is descriptive with causal associative approach. This study was conducted with the number of respondents as many as 147 people. The sampling technique used is a saturated sampling technique. Hypothesis testing is done by multiple linear regression analysis for hypothesis through SPSS 16 for windows program. Based on the results of the study obtained that the satisfaction of employees and organizational culture there is a significant positive influence partially on organizational citizenship behavior (OCB) on the official staff in Lumajang District. While organizational commitment there is no significant positive effect partially on organizational citizenship behavior (OCB) on official employees in Lumajang District. Simultaneously employee satisfaction, organizational commitment and organizational culture there is a significant positive influence simultaneously to organizational citizenship behavior (OCB) on official staff in Lumajang District. The variables studied have an effect of 63.3% on the organizational citizenship behavior (OCB) and the rest is influenced by other variables that are not in carefully

PENINGKATAN KINERJA PEGAWAI DITINJAU DARI QUALITY OF WORK LIFE MELALUI KEPUASAN KERJA

Kinerja pegawai adalah hasil pencapaian kerja pegawai yang sesuai dengan peraturan yang telah ditetapkan. Penelitian ini menguji dan menganalisis pengaruh work-life balance terhadap kinerja pegawai melalui kepuasan kerja. Penelitian ini merupakan penelitian kausalitas dengan pendekatan kuantitatif. Penelitian ini menggunakan teknik probability sampling yaitu simple random sampling dengan jumlah responden 100 ASN. Data dianalisis menggunakan path analysis dan dengan bantuan software SPSS 21.0. Hasilnya menjelaskan bahwa Work-life balance berpengaruh positif dan signifikan terhadap kinerja pegawai. Work-life balance berpengaruh positif dan signifikan terhadap kepuasan kerja. Kepuasan kerja berpengaruh signifikan terhadap kinerja pegawai. Kepuasan kerja dapat memediasi work-life balance terhadap kinerja pegawai. Hal ini berarti ketika pegawai yang telah dapat menyeimbangkan antara pekerjaanya dengan kehidupan pribadinya belum tentu akan meningkatkan kinerjanya untuk menjalankan tugas yang telah diberikan, tetapi dengan adanya penghargaan yang didapat dalam menajalankan tugas yang diberikan selama ini, lalu imbalan yang sesuai dengan yang diharapkan dan sesuai dengan apa yang telah dikerjakan, dan dapat meraih pencapaian yang telah diimpikan, hal tersebut akan membuat pegawai merasa puas bekerja dan berkontribusi di kepemerintahan, dan dengan kepuasan yang telah didapat oleh pegawai, hal tersebut akan meningkatkan kinerja pegawai dalam menjalankan setiap pekerjaan yang telah diberika