886 research outputs found

    Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional dan Kebijakan Dividen terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Otomotif & Komponen yang Terdaftar di Bursa Efek Indonesia)

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    Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional dan kebijakan Dividen terhadap nilai Perusahaan. Penelitian ini menggunakan Perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan tahun 2014-2018. Teknik yang digunakan dalam pengambilan sampel menggunakan pusposive sampling dan poling data. Alat analisis yang digunakan adalah regresi linier berganda dengan bantuan software SPSS 23. Berdasarkan analisis yang telah dilakukan diperoleh hasil bahwa variabel kepemilikan manajerial (KM) berpengaruh positif dan tidak signifikan terhadap nilai Perusahaan (Price to Book Value). Kepemilikan Institusional (KI) berpengaruh negatif dan tidak signifikan terhadap nilai Perusahaan (Price to Book Value). Kebijakan Dividen (Dividend Payout Ratio) berpengaruh positif dan signifikan terhadap nilai Perusahaan (Price to Book Value) sedangkan kepemilikan manajerial, kepemilikan institusional dan kebijakan Dividen secara bersama-sama atau simultan berpengaruh positif dan signifikan terhadap nilai Perusahaan

    Perbandingan Economic Vaalue Added (Eva) Dan Market Value Added (Mva) Sebagai Tolak Ukur Kinerja Pada PT. Telekomunikasi Indonesia, Tbk Dan PT. Indosat, Tbk

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    Penelitian ini bertujuan untuk: (1) Mengkaji dan menganalisis Economic Value Added dan Market Value Added dari PT. Telekomunikasi Indonesia.Tbk and PT. Indosat.Tbk Data dikumpulkan melalui pencarian dan pengumpulan data laporan keuangan PT.Telekomunikasi Indonesia, Tbk dan PT.Indosat. Tbk dalam 10 tahun terakhir, dan membandingkan kinerja Perusahaan tersebut kemudian menganalisanya. Berdasarkan hasil penelitian dapat disimpulkan bahwa: (1) terdapat perbedaan kinerja Economic Value Added dan Market Value Added secara simultan pada PT. Telekomunikasi Indonesia. Tbk dan PT. Indosat dan keduanya berada dalam kategori MVA positif; (2) Ada perbedaan kinerja keuangan Economic Value Added PT.Telekomunikasi Indonesia.Tbkand PT.Indosat, Tbk. Kinerja Keuangan Economic Value Added dalam 10 tahun terakhir

    Pengaruh Surat Himbauan terhadap Kepatuhan Wajib Pajak dengan Kesadaran sebagai Variabel Intervening (Studi Kasus pada Kpp Pratama Kebumen)

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    ABTRACT Taxes as one of the spearheads of the largest source of state revenues and required the participation of the community in fulfilling the obligations in the field of taxation embodied with self assessment system. Government efforts to increase state revenues through taxes must be balanced with good service to the community. This study aims to examine the effect of the appeal letter on taxpayer compliance through taxpayer awareness. To test the hypothesis, used primary data with purposive sampling method, with 95 respondents. Technique of data analysis using path analysis with letter appeal as variable (X) and awareness as intervening variable and taxpayer obedience as variable (Y). After the data in the analysis, it was found that the appeal letter positively affects the consciousness has a t-value of 11.497> t-table value of 3.10 with a significant value of 0.000. Awareness positively affects the taxpayer compliance has a t-value of 4.528> t-table value of 3.10 with a significant value of 0.000. Letter of appeal have a positive effect on taxpayer compliance has a t-value of 6.564> t-table value of 3.10 with a significant value of 0.000. Variable letter appeal to taxpayer compliance 0,563 and indirect influence of 0,504 this result indicate that appeal letter have positive effect to taxpayer compliance through awareness

    Analisis Pengaruh Budaya Kerja, Jaminan Sosial dan Loyalitas Karyawan terhadap Kinerja di Pt.garuda Indonesia YOGYAKARTA

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    This study aims: 1) To determine the effect of work culture on employee performance in PT.Garuda Indonesia Yogyakarta. 2) To determine the effect of Social Security on the performance of employees in PT.Garuda Indonesia Yogyakarta. 3) To determine the effect of loyalty to performance employee in PT.Garuda Indonesia Yogyakarta. 4) To determine the effect work culture, social security and loyalty to performance ticketing staff in PT.Garuda Indonesia Yogyakarta. This study used an explanatory research approach to the 80 respondent, employees of the ticketing operation in PT.Garuda Indonesia Yogyakarta. Sampling was done by using census. Data collection techniques in this study using questionnaire. The data obtained were analyzed quantitatively using analytical tool multiple linear regression.Based on the research result, obtained byregression equation is :Y = 0.175 X1 + 0.852 X2 + X3 0176 . Culture Employment, Social Security and Loyalty affect to performance of the performance ticketing staffin PT.Garuda Indonesia Yogyakarta. Key words: Culture Employment, Social Security, Loyalty, Performance

    Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Rentabilitas Ekonomi pada Kpri di Kabupaten Gunungkidul Periode Tahun 2014-2016

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    The purpose of this research is to analyze the impact of cash turnover, receivable turnover and inventory turnover simultaneously and partially to economic rentability of KPRI in Gunungkidul Regency 2014-2016 period.             The nature of research is correlational. The population is 36 KPRI in Gunungkidul Regency with sampling method that is used in research is purposive judgment sampling. The samples are KPRI Bangun, KPRI Anggun, KPRI Tegak, KPRI Agung, KPRI Makmur, KPRI Dame, KPRI Kejari, KPRI Meter, KPRI Bangun, KPRI Karya Manunggal. The data is obtained by documenting data. Techniques analyse  using multiple regression analysis supported by the classical assumption test that is normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test.             The results showed that effect of cash turnover, receivables turnover and inventory turnover simultaneously on economic profitability obtained significant results with a significance value of 0.000 <0.05. Partially, with T test showed that cash turnover, receivable turnover  and inventory turnover also get significant result to economic profitability with value of cash turnover 0,001 <0,05, receivable turnover 0,028 <0,05 and inventory turnover 0,000 <0,0

    Pengaruh Komunikasi Interpersonal terhadap Prestasi Kerja Karyawan dengan Lingkungan Kerja sebagai Variabel Intervening pada CV. Tugu Chocolate YOGYAKARTA

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    This study aims to describe 1) the influence of interpersonal communication on employee performance, 2) the influence of work environment on employee performance, 3) the influence of interpersonal communication to the work environment, 4) The influence of interpersonal communication on employee performance with work environment as variable intervening on CV. Tugu Chocolate Yogyakarta. Variables in this research are interpersonal communication, work environment, and employee achievement. The population in this study is all employees in CV. Yogyakarta Chocolate Monument, amounting to 96 people and only 49 people who sampled the study. Data collection method used questionnaire method, while data analysis technique using simple linear regression analysis and multiple linear regression analysis supported by T (T-Test) and F (F-Test) test and classical assumption test consisting of test normality, multicolinearity test, and heteroscedasticity test. The results showed that there is a positive and significant influence of interpersonal communication on employee performance CV. Yogyakarta Chocolate Monument by 0.000 (p < 0.05). There is a positive and insignificant effect of work environment on employee performance CV. The Yogyakarta Chocolate Monument is 0.241 (p > 0.05). There is a positive and significant influence of interpersonal communication to the work environment of CV employees. Yogyakarta Chocolate Monument by 0,021 (p < 0,05). So there is influence between interpersonal communication on employee performance with work environment as intervening variable. &nbsp

    Pengaruh Konsentrasi Kepemilikan, dan Keterbukaan, Diversifikasi, terhadap Risiko Bank

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    Bank is a financial institution that must able to guarantee the funds entrusted by thecommunity. This guarantee related to the ability of banks to maintain their risk levels. As revealedby the theories and previous studies, a bank level of risk taking might determined by theconcentration of the ownership, a party that determines the bank management. Additionallycompliance in carrying out the principles of openness and the ability of banks to obtain otherrevenues outside the main business as intermediaries of funds from customers to the creditors alsoshown to determine the level of bank risk taking.By using multiple regression analysis techniques and observation of data during a period of5 years, this study found that the level of a bank's risk taking is influenced by the disclosure ofinformation and income diversification. The higher the index the information disclosure anddiversification the lower the risk. Ownership concentration has shown the right coefficient directioncorresponding to the risk but it is not statistically significan

    Pengaruh Kompensasi, Budaya Organisasi dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan Perusahaan Daerah Air Minum (Pdam) Kabupaten Bantul Daerah Istimewa YOGYAKARTA

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    The purpose of this study is to determine the effect (1) Compensation on job satisfaction, (2) Organizational Culture on job satisfaction, (3) Work environment on job satisfaction (4) together Compensation, Organizational Culture, Work Environment, Job Satisfaction employees of PT PDAM Kab. Bantul. Based on the relationship between variables on the object under study, this study is causal or called causal relations. the population is the whole of the research subject is Employee PT PDAM Bantul which amounted to 220 employees.165 employees are outside or in the field and employees who are or work in the office is as many as 55 people, because researchers only need employees who are or work in the office only then 55 employees who work in the office as a sample. Methods of collecting data in the form of questionnaires. While Tekhik data analysis using multiple regression analysis. Supported by hypothesis (T) test and F test. And classical assumption test consist of Normality Test, Multicolinearity Test, and Heterocedasticity Test. The result of data analysis with significance 0,05 show that Competation have positive significant effect to job satisfaction, organizational culture have positive significant effect to job satisfaction, work environment have positive significant effect on job satisfaction. There is simultaneous influence of variable of compensation, culture and work environment to prove there is satisfaction work a significant positive effect

    Pengaruh Nilai Rukar Rupiah, Suku Bunga Indonesia dan Inflasi terhadap Return Saham dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Perbankan di Bursa Efek Indonesia (BEI) Tahun 2012-2015

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    The purpose of this study is to describe (1) To analyze and understand the effect of exchange rate on stock returns, (2) To analyze and understand the effect of Inflation on stock return, (3) To analyze and understand the effect of SBI on stock return, (4) To analyze and understand the effect of exchange rate on profitability, (5) To analyze and understand the effect of Inflation on profitability, (6) To analyze and understand the effect of SBI on profitability, (7) To analyze and understand the effect of profitability on stock return (8) the influence of Exchange Rate, Inflation, and SBI simultaneously affect the profitability, (9) To determine the effect of Exchange Rate, Inflation, and SBI simultaneously affect the stock return. The population in this research is BUMN and Private Bank in Indonesia which amounts to 41 companies and the samples of 8 companies. Data collection method is secondary data, while data analysis technique use multiple regression analysis supported by F test and T test and classical assumption test consist of normality test, multicolinearity test, heterokedasitas test, autocorrelation test. The results showed that multiple linear regression equations for three predictors are ROA = 2,913 + 0,0003642Kurs- 20,709Suku Bunga - 1,372Inflasi + e .... (1) means the exchange rate (X1), interest rate (X2), and inflation (X3) not great on profitability. Can be seen from the coefficient of determination (R2) 7.2%. This means that independent variables have a positive effect on profitability of 7.2% and the remaining 92.8% influenced by other variables. And the results of other studies show that multiple linear regression equations for four predictors are Return = 0.042 + 0.0001587kurs - 2.547suku bunga - 0.549inflasi-0,006ROA + e ...... (2) means Exchange rate (X1), interest rate (X2), inflation ( X3) and profitability (X4) contributed substantially to stock returns. Can be seen from the coefficient of determination (R2) 0.11. This means independent variables have a positive effect on profitability of 11% and the remaining 89% influenced by other variables

    Pengaruh Brand Name dan Country Of Origin terhadap Persepsi Kualitas dan Niat Beli Minuman Ringan Berkarbonasi

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    This study aims to test relationships between brand name and country of origin. Independent variable is brand name and country of origin. The dependent variable is perceived quality and intention to buy. The data collection is done directly by using a survey questionnaire. Hypothesis testing is done using simple regression with SPSS version 22.0. Results can be concluded that brand name and country of origin affect the perception of quality to the product and consumer purchase intention
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