EFFECT OF FINANCIAL PERFORMANCE, BUSINESS RISK, AND SALES GROWTH ON CAPITAL STRUCTURE

The purpose of this study was to determine the effect of financial performance, business risk, and sales growth on capital structure. The population in this study was 1 (one) Micro, Small and Medium Enterprises (UMKM) Lanthing batik fashion craft in Gunting village, Gilangharjo, Pandak sub-district, Bantul regency. The type of research used in this research is descriptive research using a quantitative approach. Types and sources of data obtained from primary data from UMKM Batik Lanthing with interview data collection techniques, documentation, and observations. The analysis technique used in this study is multiple linear regression analysis, t test, and F test. The results of this study indicate that the financial performance, the business risk variable does not have a significant effect on the capital structure, and the sales growth variable has a significant effect on the capital structure. It can be concluded that the variables of financial performance, business risk, and sales growth together have a significant effect on the capital structure.The purpose of this study was to determine the effect of financial performance, business risk, and sales growth on capital structure. The population in this study was 1 (one) Micro, Small and Medium Enterprises (UMKM) Lanthing batik fashion craft in Gunting village, Gilangharjo, Pandak sub-district, Bantul regency. The type of research used in this research is descriptive research using a quantitative approach. Types and sources of data obtained from primary data from UMKM Batik Lanthing with interview data collection techniques, documentation, and observations. The analysis technique used in this study is multiple linear regression analysis, t test, and F test. The results of this study indicate that the financial performance, the business risk variable does not have a significant effect on the capital structure, and the sales growth variable has a significant effect on the capital structure. It can be concluded that the variables of financial performance, business risk, and sales growth together have a significant effect on the capital structure

Analisis Flypaper Effect Dan Pendapatan Asli Daerah Terhadap Kemandirian Fiskal Kabupaten Atau Kota Di Provinsi Jawa Tengah Tahun 2018-2020

Penelitian ini bertujuan untuk menganalisis arah dan besarnya pengaruh Flypapper Effect dan Pendapatan Asli Daerah (PAD) terhadap Kemandirian Fiskal Kabupaten/Kota di Jawa Tengah tahun 2018-2020. Flypapper Effect di proksikan menggunakan variabel Dana Alokasi Khusus (DAK), Dana Alokasi Umum (DAU), dan Dana Bagi Hasil (DBH). Data yang digunakan yaitu data sekunder yang diperoleh dari publikasi website resmi Dirjen Perimbangan Keuangan Departemen Keuangan Jawa Tengah. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan model Fixed Effect Model (FEM). Hasil dari penelitian ini menunjukkan bahwa variabel Dana Alokasi Khusus berpengaruh negatif terhadap belanja daerah, sedangkan variabel Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh positif dan signifikan terhadap belanja daerah. Sementara itu, Variabel DBH tidak berpengaruh terhadap belanja daerah. Disimpulkan bahwa telah terjadi flypaper effect pada belanja daerah tiap Kabupaten/Kota di provinsi Jawa Tengah periode waktu 2018-2020

Pengaruh Kepemilikan Manajerial, Investment Opportunity Set (IOS), Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Intervening (Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia 2015-2019)

This study aims to determine the effect of managerial ownership, IOS, firm size on firm value with policy intervention variables in the manufacturing sector listed on the Indonesia Stock Exchange 2015-2019. This research is quantitative with the type of secondary data. In this study using multiple linear regression analysis techniques, partial t test, and F statistical test. The results on the t test show that managerial ownership has no significant effect on dividend policy with a significant value of 0.898 > 0.05, IOS has a significant negative effect on policy dividends with a significant value of r 0.000 0.05, IOS has a significant effect on firm value with a significant value of 0.000 0.05, and policy dividends have no effect on firm value with a significant value of 0.972 > 0.05