79 research outputs found

    PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS,DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN STUDI PADA EMITEN SEKTOR MANUFAKTUR DI BEI

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    This study examines the effect of capital structure, growth, and profitability on dividend policy and value of thefirm's manufacturing sector issuers listed on the Stock Exchange in the period 2009-2013. Samples were takenthrough purposive sampling a total of 18 issuers. The results of this study found: (1) significant negative effect ofcapital structure on dividend policy, (2) the growth of the company significant negative effect on dividend policy, (3)the profitability of a significant positive effect on dividend policy, (4) capital structure significant negative effect onvalue of the firm, (5) the firm growth is not a significant positive effect on firm value, (6) the profitability of asignificant positive effect on firm value, and (7) the dividend policy of a significant positive effect on firm value. Theresults of this study also found the most dominant in the capital structure affects the dividend policy and value of thefir

    How does the six-factor model do in explaining the relationship between return and risk on the Indonesia stock exchange?

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    This study aims to determine the effect of six-factor (market return, firm size, value, profitability, investment, human capital) on excess return in companies with shares listed in LQ45 for the 2015-2019 period. The population of this study consists of 45 LQ45 companies listed on the Indonesia Stock Exchange (IDX). The purposive sampling method is the sample selection method that is used in this study. As a result, it shows that there are 26 companies that fit the criteria and taken as samples. Furthermore, the data analysis method that is used in this study is the panel data regression model. Based on the results of this study, it is showed that partially, market return (X1), firm size (X2), profitability (X4), and investment (X5) have a significant positive effect on the excess return of companies listed in LQ45 for the 2015-2019 period. Whereas, value (X3) and human capital (X6) do not have a significant effect on the excess return of companies listed in LQ45 for the 2015-2019 period partially. Another result also shows that simultaneously or as a whole, six-factors (market return, firm size, value, profitability, investment, human capital) have a significant effect on the excess return of companies listed in LQ45 for the 2015-2019 period

    The Impact of Profitability on Stock Valuation and Its Impact on Corporate Value

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    This research aims to determine the influence of return on assets, return on equity, and net profit margin against stock valuation reflected with the price earning ratio and its impact on the price to book value of retail trade companies listed on the Indonesia Stock Exchange period 2009-2018. The method used in this research is a descriptive method of analysis with a quantitative approach. The type of data used in this study is secondary data. The population in this research is a trade retail company listed on the Indonesia Stock Exchange period 2009-2018, consisting of 31 retail trade companies. Sampling technique used in this research is purposive sampling technique, with certain predefined criteria, which obtained 11 trade retail companies that meet the criteria. The analytical technique that will be used in this study is a double linear regression analysis technique that expanded by a method of pathway analysis to obtain a thorough picture of the relationship between one variable and another variable. The results found that a partial return on asset variable, return on equity, and net profit margin had a significant influence on the price earning ratio, and the price earning ratio also had a significant influence on price to book value

    Implications of Ownership Structure on Firm Value with Financial Decision as Intervening Variable (State-owned Enterprise Sector of Indonesia Stock Exchange)

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    This study aims to find out the implication of ownership structure on firm values with financial decisions as the intervening variable on manufacturing enterprises registered in the IDX. The samples taken were 14 enterprises from 20 state-owned enterprises (BUMN) between 2015 and 2017. The method was structural equation model (SEM) with the employment of AMOS 23.0 software. The results showed that ownership structure influences investment decisions and dividend policies while funding decisions do not affect ownership structure. Investment decisions and dividend policies influence firm values, but give no impact on financial decisions. Furthermore, investment decisions, financial decisions and dividend policies cannot function as intervening variables in affecting the ownership structure on firm values. Key words: Ownership Structure, Investment Decision, Financial Decision, Dividend Policy, and Firm Val

    PENGARUH KEPEMIMPINAN KEPALA DESA TERHADAP PARTISIPASI MASYARAKAT DALAM PEMBANGUNAN DI DESA SUNGAI PAKU KECAMATAN KAMPAR KIRI KABUPATEN KAMPAR

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    Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Kepemimpinan Kepala Desa terhadap Partisipasi Masyarakat dalam Pembagunan di Desa Sungai Paku Kecamatan Kampar Kiri Kabupaten Kampar. Penelitian ini dilaksanakan di Desa Sungai Paku Kecamatan Kampar Kiri Kabupaten Kampar. Adapun yang menjadi populasi dalam penelitian ini adalah seluruh masyarakat Desa Sungai Paku yang berjumlah 1.905 orang. Mengingat populasinya banyak, Didalam pengambilan sampel, penulis menggunakan metode sampel acak sederhana (simple Random Sampling) yaitu dimana setiap individu dalam hal ini diberikan kesempatan yang sama untuk dipilih sebagai sampel. Pengambilan sampel secara acak ini dari keseluruhan jumlah populasinya, dengan jumlah populasi 1.905 orang dengan tingkat kesalahan 10%. Jadi sampelnya sebanyak 100 orang. Sedangkan analisis data menggunakan metode analisis linier sederhana. Hasil penelitian ini menunjukan bahwa secara deskristif Kepemimpinan Kepala Desa Sungai Paku sudah baik dalam pelaksanaannya, sedangkan Partisipasi Masyarakatnya juga masuk dalam kategori baik. Pengaruh Kepemimpinan Kepala Desa terhadap Partisipasi Masyarakat adalah positif, dimana hasil koefisien korelasi (r) nya sebesar 0,590. Sedangkan ditinjau dari nilai tabel koefisien korelasi sebesar 0,195. Artinya bahwa terdapat hubungan yang positif antara pengaruh Kepemimpinan Kepala Desa terhadap Partisipasi Masyarakat. Berdasarkan perhitungan koefisien Determinant diperoleh hasil sebesar 34,81%. Maka dapat dikatakan pengaruh (X) Kepemimpinan Kepala Desa sebesar 34,81% terhadap (Y) Partisipasai Masyarakat. Sedangkan sisanya di pengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kepemimpinan Kepala Desa merupakan variabel yang menentukan dalam meningkatkan Partisipasi Masyarakat dalam Pembangunan. Sehingga dapat dikatakan bahwa jika Kepemimpinan Kepala Desa telah terlaksana dengan baik, maka akan menghasilkan semangat Partisipasi Masyarakat yang tinggi

    Describing Student Activeness Using Transcript Based Lesson Analysis In Lesson Study Material Hydrostatic Pressure And Pascal's Law

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    This research was conducted to describe the activities of students using Transcript Based Lesson Analysis in Lesson Study on hydrostatic pressure and Pascal's Law class XI at SMAN 11 Muaro Jambi. This type of research was obtained from the results of learning video recordings, observer field notes and documentation. This research was carried out in collaboration with the observer team in each cycle through 3 lesson study stages, namely plan, do, and see. The analysis in this study cannot be carried out directly during learning but through the results of recording all teacher and student activities as well as observations made by the observer. Through this analysis one can see how the application of lesson study based on TCL or SCL in the learning process is TCL or SCL in nature from the many dialogues that arise between the teacher and students, this dialogue in the implementation of cycles I and II is shown in the number of words graph. Based on the results of this study, in cycle I it was seen that the teacher still dominated learning, not many students responded and answered questions given by the teacher. Cycle II in this study learning took place in group discussions where teacher dominance was still visible but better than cycle I because more student responses appeared and some students were active in discussing problem solving. Overall learning in class XI MIPA 2 SMAN 11 Muaro Jambi is categorized as TCL so that the suggestions contained in this study are for teachers to be able to study and design better learning so that they can realize learning that is student centered learning and apply learning with lesson study based on Transcript Based Lesson Analysi

    Pengaruh Struktur Modal, Perputaran Modal Kerja, dan Ukuran Perusahaan Terhadap Nilai Perusahaan

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    This study aims to obtain empirical evidence regarding the effect of capital structure, working capital turnover, and firm size on firm value. This research is focused on the property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The population in this study were all property and real estate sub-sector companies listed on the Indonesia Stock Exchange as many as 54 companies. The number of observations in this study was as many as 130 company annual reports with 26 research samples obtained by non-probability sampling method, namely purposive sampling technique. The type of data used is panel data which is a combination of time series and cross-section data. The analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that partially the three independent variables, namely capital structure, working capital turnover, and company size have a significant effect on firm value. Simultaneously, Capital Structure, Working Capital Turnover, and Company Size have a significant effect on Firm Value. The adjusted R square value is 32.15% of the Firm Value in the property and real estate sub-sector companies listed on the Indonesia Stock Exchange can be explained by the Capital Structure, Working Capital Turnover, and Company Size, while the remaining 67.85% is influenced by other variables. which were not examined in this stud

    PELATIHAN TEKNIK HIDROPONIK SEDERHANA UPAYA PENGEMBANGAN LAHAN TIDUR MENJADI LAHAN PRODUKTIF DI DESA KARANGREJA

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    Land utilization for large industries is usually used as a form of large economic practices that involve a lot of production costs. But for a village, utilizing existing land will be a great help that does not require large costs. Utilizing simple land around the house or neighborhood will get many benefits, especially small cost benefits. Many residents have not been able to utilize the land around the environment to become productive land that produces profits. Therefore, the method used is to conduct training to residents who do not understand to utilize their narrow land into economically productive land with simple equipment. The result of the implementation of a simple hydroponic training program in an effort to develop idle land is that the head of Karangreja Village requested that hydroponics be made in the village as an example for the wider community who want to follow the example of hydroponics with the DFT method

    Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Kompleksitas Tugas, Locus Of Control, Tekanan Ketaatan Dan Senioritas Auditor Terhadap Audit Judgment

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    This study aims to determine the effect of auditor knowledge, auditor experience, task complexity, locus of control, obedience pressure and auditor seniority on audit judgment. The method used is descriptive quantitative. The data used is the data of auditors who work at Public Accounting Firms (PAC) in Bekasi and Jakarta. The technique of using data is by distributing questionnaires. The data was processed using SPSS version 25. The results showed that the auditor’s knowledge had an effect on audit judgment. Meanwhile, auditor experience, audit complexity, locus of control, obedience pressure and auditor seniority have no effect on audit judgment.   Keyword: Audit Judgment, Auditor Knowledge, Auditor Experience, Task Complexity, Locus Of Control, Obedience Pressure and  Auditor Seniority.Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan auditor, pengalaman auditor, kompleksitas tugas, locus of control, tekanan ketaatan dan senioritas auditor terhadap audit judgment.             Metode yang digunakan adalah deskriptif kuantitatif. Data yang digunakan adalah data auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Bekasi dan Jakarta. Teknik penggunaan data yaitu dengan penyebaran kuesioner. Data diolah menggunakan SPSS versi 25.             Hasil penelitian menunjukkan bahwa pengetahuan auditor berpengaruh terhadap audit judgment. Sedangkan pengalaman auditor, kompleksitas tugas, locus of control, tekanan ketaatan dan senioritas auditor tidak berpengaruh terhadap audit judgment
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