Prosiding SNABM 1th 2022

Pengaruh Ukuran Perusahaan, Rasio Aktivitas, Kinerja Profitabilitas Terhadap Nilai Perusahaan Dengan Variabel Intervening Financial Distress

Dian Windy Aulia, Nur Ainiyah, Marisha Khanida (Author) — Sun, 21 Aug 2022 00:00:00 +0700

The purpose of this study to determine whether the size of the company, the ratio of activity, and profitability performance affect the value of the company through the mediation of financial distress. The design of this study is explanatory research with quantitative approach. The subjects of research mining company Coal subsector IDX. This type of data is secondary data from IDX's annual and financial reports in 2018-2020. Using purposive sampling method for sampling. Of the 26 populations, obtained the number of samples as many as 10 coal subsector companies, obtained 30 company data. Data analysis using descriptive statistics and Structural Equation Modeling (SEM-PLS) with SmartPLS tool version 3.2.9. The results showed that profitability performance has a significant positive effect on the value of the company, company size significantly negative effect on company value, while the ratio of activity and financial distress does not affect the value of the company. Profitability performance has a significant negative effect on financial distress and the other two variables have no effect. Financial distress proved unable to mediate the influence of company size, activity ratio, and profitability performance against the value of the company because it does not meet the criteria of significance.

Pengaruh Pendapatan Asli Daerah, Belanja Modal, Belanja Bantuan Sosial dan Pertumbuhan Ekonomi Terhadap Kinerja Keuangan Daerah Di Jawa Timur

Arieza Dwi Fatmawati, Hari Setiono, Nurdiana Fitri Isnaini (Author) — Sun, 21 Aug 2022 00:00:00 +0700

The purpose of this study was to determine the local revenue has a significant partial effect on the financial performance of the district/city government in East Java, to know that capital expenditures have a partial significant effect on the financial performance of the district/city government in East Java, to know that social assistance spending has an effect partially significant to the financial performance of regency/municipal governments in East Java, knowing that economic growth has a partially significant effect on the financial performance of regency/municipal governments in East Java, and knowing local revenue, capital expenditures, social assistance spending, and economic growth have a significant effect simultaneously on the financial performance of district/city governments in East Java. The population of this study is the local government of East Java. With a sample of 38 regencies/cities with a total of 38 regencies/cities in East Java. This study is a quantitative study using multiple linear regression with the help of SPSS 26. The results of this study are local revenue has a partially significant effect on regional financial performance, capital expenditures have a partially significant effect on regional financial performance, social assistance expenditures have no partial significant effect on regional financial performance, economic growth has a significant effect on regional financial performance, and local revenue, capital expenditure, social assistance expenditure, and economic growth have a significant simultaneous effect on regional financial performance.

Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian Mesin Jahit

Moh. Dwi Rohmawansyah, Rahayu, Rini Armin (Author) — Sun, 21 Aug 2022 00:00:00 +0700

Clothing is a primary need for humans, therefore clothing is a major commodity, especially in terms of lifestyle or current trends. Therefore, making clothes requires a tool called a sewing machine, in order to make clothes faster and easier. UD Fajar Sewing Machines sells all kinds of sewing machines. UD Fajar sewing machine also applies a 4p marketing mix strategy, in this case it is necessary to have a purchasing decision process. Therefore, this study aims to determine the factors that influence sewing machine decisions at UD. Fajar Sewing Machine Mojokerto, this research was conducted by distributing online questionnaires to consumers at UD. Fajar Sewing Machine, the population in this study were people who had bought a sewing machine at UD. Fajar Sewing Machine, and a sample of 154 respondents, data analysis using the SPSS application 28 for Windows, 5 new factors were formed. The amount of diversity that can be explained by factor 1 is 16.729%, the diversity that can be explained by factor 2 is 14.681%, the diversity that can be explained by factor 3 is 14.573%, the diversity that can be explained by factor 4 is 11.944% and the diversity that can be explained by factor 4 is 11.944%. which can be explained by factor 5 which is equal to 7.772%.

Analisis Faktor-Faktor Marketing Online dan Offline yang Mempengaruhi Keputusan Konsumen Berkunjung

Thouvana Nur Mahadiva, Rahayu, Kasnowo (Author) — Sun, 21 Aug 2022 00:00:00 +0700

Currently, there are many similar competitors in the form of cafes that dominate in the Pacet area, which are very popular with the natural tourism sector, thereby increasing public interest. This condition causes the company to have to deal with other competitors in implementing marketing strategies through social media and print media. This study aims to analyze the online and offline marketing factors that influence the consumer's decision to visit the Landscape Cafe, with a population of 120 respondents using the Accidental Sampling technique. The data analysis technique used in this study uses factor analysis methods which include problem formulation, compiling a correlation matrix with two stages, namely the Bartlett Test Of Sphericity (BTS) and Kaiser-Mayer-Olkim (KMO).

The results showed that the eigenvalues of the seven new factors were more than 1 and the cumulative percentage of the seven new factors was 72.357%, it can be concluded that the seven new factors were sufficient to represent the diversity of the previous variables. The amount of diversity that can be explained by factor 1 is 15.462%. The diversity that can be explained by factor 2 is 14.584%. The diversity that can be explained by factor 3 is 11.343%. The diversity that can be explained by factor 4 is 10.797%. The diversity that can be explained by factor 5 is 7.982%. The diversity that can be explained by factor 6 is 6.123%. The diversity that can be explained by factor 7 is 6.066%.

Pengaruh Faktor Fundamental dan Teknikal Terhadap Harga Saham Pada Sub Sektor Makanan dan Minuman Yang Terdaftar Di BEI Periode 2018-2020

Yuniar Dwi Arridha, Hari Setiono, Marisha Khanida (Author) — Sun, 21 Aug 2022 00:00:00 +0700

The Industrial Revolution 4.0 or the Digital Disruption Era, has brought major changes in all sectors of society in Indonesia and its surroundings as a result of technological breakthroughs and digitalization. This study aims to determine the effect of fundamental factors and technical factors on stock prices in the sub-sector of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The variables used in this study are fundamental variables which are reflected by Current Ratio (CR), Return On Assets (ROA), and Debt To Equity Ratio (DER), while technical variables are reflected by stock trading volume and past stock prices. This research was conducted using secondary data, namely financial reports that can be accessed through the official IDX website. The population in this study is the sub-sector of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample of this research is 19 companies with purposive sampling technique. The data analysis technique used descriptive analysis with the help of the SmartPLS Vers 3.0 program. The results showed that fundamental factors had no significant effect on stock prices, and technical factors had a significant effect on stock prices in the food and beverage sub-sector.

Pengaruh Brand Image, Brand Trust Dan Brand Awareness Terhadap Keputusan Pembelian Produk Smartphone Merek Oppo

Amru Farobbi, Hartono, M Syamsul Hidayat (Author) — Thu, 25 Aug 2022 00:00:00 +0700

This study is to determine the effect of Brand Image, Brand Trust and Brand Awareness on Purchase Decisions for Oppo Brand Smartphones. This type of research uses a quantitative approach. By taking a sample of 100 respondents using a questionnaire. The results of hypothesis testing (t test) show that the significance value of the brand image variable (X1) is 0.00 which is smaller than 0.05 and the brand trust variable (X2) is 0.30 smaller than 0.05 for the brand awareness variable of 0.00 which is smaller than 0.05. This shows that the variable brand image (X1), brand trust (X2), and brand awareness (X3) have a positive or significant influence on purchasing decisions (Y). obtained the decision Ho is rejected and ha accepted. This can be seen from the resulting significance value of 0.000 which is smaller than 0.05. Thus, it can be concluded that the independent variables which include brand image (X1), brand trust (X2), and brand awareness (X3) have a simultaneous influence on the dependent variable of purchasing decisions (Y).

Analisis Pengaruh Pembelajaran Daring Pada Masa Pandemi Covid -19 Dan Fraud Diamond Terhadap Kecurangan Akademik

Yustin Okta Wiana, Hari Setiono, Nurdiana Fitri Isnaini (Author) — Thu, 25 Aug 2022 00:00:00 +0700

This study analyzes online learning during the covid-19 pandemic and Fraud Diamond on academic cheating partially and simultaneously. Fraud Diamond consists of pressure, opportunity, rationalization and ability. Data collection techniques in this study using non-probability sampling with questionnaires. The type of non-probability sampling in this research is by using a saturated sample and using SPSS 26 data analysis. The sample in this study is 83 active students in the accounting study program, Faculty of Economics, Islamic University of Majapahit. The results of the partial test show that online learning has a sig value of 0.008 <0.05 and a t-count value of 1.705 > t-table 1.663 so that online learning has a positive effect. Pressure has a sig value of 0.028 and a t-count of 2.242 > 1.663 so that pressure has a positive effect, Opportunity to obtain a sig value of 0.003 > 0.05 and a t-count value of 1.889 > 1.663 so that opportunity has a positive effect, Rationalization obtains a sig value of 0.009 and a t-count value 2.696 > 1.663 so that rationalization has a positive effect, and the ability to obtain a sig value of 0.000 < 0.05 and t-count 7.930 > 1.663 so that the ability has a positive effect, while simultaneously (F) obtains 0.000 < 0.05 and F-Calculate 23.875 > F- Table 2,490 research results show that the independent variables affect the dependent variable simultaneously.

Pengaruh Profitabilitas Dan Likuiditas Terhadap Nilai Perusahaan Dengan Intellectual Capital Sebagai Variabel Moderasi

Yuyun Ristiani, Nur Ainiyah, Marisha Khanida (Author) — Thu, 25 Aug 2022 00:00:00 +0700

The value of a company is an investor’s view of good or bad judgment of a company that can be seen by its stock price. If a company sharesprice is high automatically the company’s value is high. It is important for investors to pay attention to the company’s value because it can describe the magnitude of the invesment returns that investors have already invested. The pricipal purpose of this study is to understand how profitability and liquidity affect corporate values and whether intellectual capital was able to modernize the property and real estate sub corporate listed in the Indonesian Stock Exchange period 2018-2020.The sampling taken on this study using purposive sampling and get the number of sampels as many 19 companies. The study is a quantitative study using secondary data obtained from official website of the Indonesian Stock Exchange.The study uses Partial Least Square (PLS) programs to analyze the data.The study has concluded that profitability has a positive and significant impact on company values. Liquidity affects both positive and insignificant company values. Intellectual capital affects the negative and insignificant impact of the company values. Intellectual capital was able to modernize the relationship between profitability to the campany values. Intellectual capital is unable to modernize the relationship between the liquidity to the company values.

Pengaruh Layanan Purna Jual, Harga dan Promosi Terhadap Keputusan Pembelian Motor Honda Pada CV. Laris Motor Canggu

Anggresti, Hartono, Syamsul (Author) — Fri, 26 Aug 2022 00:00:00 +0700

This study aims to find out after-sales service, price and promotion partially and simultaneously have a significant effect on purchasing decisions for Honda motorcycles at CV Dealers. Laris Motor Canggu Mojokerto. This study uses a quantitative descriptive approach. The technique collected in the form of primary data through a questionnaire distributed to respondents called a questionnaire. In this study the population is the consumer Dealer CV. Laris Motor Canggu Mojokerto with a total of 375 people in January-May 2022. While the sample in this study amounted to 194. The analysis technique used multiple linear regression analysis. The results of this study are: 1) There is a partially significant after-sales service effect on purchasing decisions for Honda motorcycles at CV Dealers. Laris Motor Canggu Mojokerto. 2) There is a partial significant effect of price on purchasing decisions for Honda motorcycles at CV Dealers. Laris Motor Canggu Mojokerto. 3) There is a partially significant effect of promotion on purchasing decisions for Honda motorcycles at CV Dealers. Laris Motor Canggu Mojokerto. 4) There is a simultaneous significant effect of after-sales service, price and promotion and on purchasing decisions for Honda motorcycles at CV Dealers. Laris Motor Canggu Mojokerto.

Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Harga Saham pada Perusahaan Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2016-2020

Luluk Wardani, Nur Ainiyah, M. Bahril Imdiddaviq (Author) — Fri, 26 Aug 2022 00:00:00 +0700

The pharmaceutical industry is a true alternative for investors in investing their capital with a fairly low risk estimate to get a profit, this is supported by a very fast progressive era, the business of medical equipment, drugs, and many hospitals are progressing rapidly. The importance of stock prices can be used to measure the value of the company and its performance, and even stock prices are used to reflect investor confidence. The highs and lows of stock prices can be seen from the company's governance and also its financial performance. This study aims to determine the effect of good corporate governance and financial performance on stock prices. The type of research that will be conducted is explanatory with a quantitative approach, namely to analyze and explain why or how the phenomenon under study occurs. The results of this study indicate that the variables of the board of directors, the board of commissioners, the audit committee, independent commissioners and institutional ownership have no significant effect on stock prices, the debt to equity ratio (DER) variable has a positive and significant effect on stock prices, the return on equity (ROE) variable positive and significant effect on stock prices.

Pengaruh Influencer Terhadap Minat Beli Kuliner di Mojokerto

Tasya Septi Putriansyah Putriansyah, Rahayu, Kasnowo (Author) — Fri, 26 Aug 2022 00:00:00 +0700

In this increasingly developed age social media makes it easier to communicate Information. This would be used to influence the peoples to give culinary review information on mojokerto to the masses, to encourage umkm especially in the culinary field. The study aims to identify subtle leverage promoted with trust, expertise, attractiveness, homophobic behavior, and appreciation of the culinary interests at mojokerto. The study is a quantitative study with a questionnaire as its instrument. This research population is mojokerto county. The sample consisted of 100 respondents with nonsampling sampling taken techniques and the number of samples obtained the formula from the ridwan. Data analysis using a double linear regression analysis. The coefficient results of the determinations (r2) are 37.2 %, which mean independent variables of trust, craftsmanship, attractiveness, homophobia, and expectations in influencing cost-interest variables of 37.2 % while the rest is 62.8%. Testing on this study is a test of validity, of reability, of classic assumptions, and of hypothetical testing. Research shows that authoritatively trust (0.031), expertise (0.005), recognition (0.024) has significant influence on interest in buying and attraction (0.810) and the attitude of homophily (0.857) does not significantly affect the interest of buying.

Beberapa Faktor Yang Mempengaruhi Pembelian Produk Skincare Ms Glow Di Kota Mojokerto

Nuke Afeliya, Nersiwad, Kasnowo (Author) — Fri, 26 Aug 2022 00:00:00 +0700

Nowadays skincare products of both sexes are increasingly varied. This has been the result of increasing human life and of changing times in which technological and information changes increasingly affect growing and growing needs, lifestyles, and desires. Some pretty well known brands Ms. Glow is one of them. Ms. Glow is the fastest growth beauty product in the world. Some factors that are significant in skincare Ms. Glow products are tagline advertising, the brand ambassador and brand image. The research is aimed at acquiring and analyzing the impact of tagline advertising, the brand ambassador and the brand image of skincare glow products at mojokerto with a population of 170 respondents using non probalility Sampling.

The data analysis technique used is using a linear, linear regression analysis method. The results showed an f count for x1 variables, x2, and x3 14850 for error of 5% test 2 and dk = b-k-1 (170-3-1=164), a table of 2.66. If a value of 14.850 is greater than at ftable 2.66, there is a simultaneously similar impact between a tagline Ads a Brand Ambassador and a brand image of skincare glow in the city of Mojokerto.

Pengaruh Endorser Terhadap Minat Beli Konsumen Produk Eiger pada Media Sosial

Rizki Sandra Dewi, Rahayu, Rini Armin (Author) — Fri, 26 Aug 2022 00:00:00 +0700

Current technological developments affect aspects of life such as communicating, doing business. This is utilized by the Eiger company in the expansion of the Eiger product through social media such as facebook, instagram, tiktok and youtube with endorser services. This study aims to determine the effect of the endorser proxied by trust, expertise, attractiveness, respect and similarity on buying interest in Eiger products on social media. This research is a quantitative research with a questionnaire as the instrument. The population of this study is the people of the city of Mojokerto. The sample consisted of 100 respondents with a non-probability sampling technique and the number of samples obtained by the Cochran formula. Data analysis used descriptive analysis and multiple linear regression. The tests in this study are validity, reliability, classical assumption tests and hypothesis testing. The results showed that partially trust (0.000), expertise (0.016), attractiveness (0.000) and comfort (0.000) had a significant effect on buying interest, while respect (0.235) had no significant effect on buying interest.

Analisis Faktor-Faktor Yang Mempengruhi Jumlah Pengunjung di Wisata Desa Lembah Mbencirang Mojokerto

Andi Nugroho, Hartono , M.syamsul Hidayat (Author) — Fri, 26 Aug 2022 00:00:00 +0700

This research is to figure out what elements impact the quantity of guests in the desa lembah mbencirang Tourism. This sort of examination utilizes a quantitative methodology. The testing strategy is Accidental Sampling, specifically the method of deciding the example of guests who visit the Valley Tourism Desa Lembah Mbencirang as an example, individuals visiting are utilized as information sources, utilizing surveys. The example added up to 350 shopper respondents who visited the Desa Lembah Mbencirang Tourism. Information assortment procedures utilizing a poll in view of the consequences of legitimacy and unwavering quality. Dissected utilizing factor examination. Issue Formulation, Bartlett Test of Sphericity (BTS), (KMO) test, Method or Factor Analysis, Factor Rotation, Factor Interpretation, Determination of the Right Model. Also, factor investigation with SPSS adaptation 23. The consequences of the Kaiser Mayer Olkin (KMO) test are 0.929 and the huge level is 0.000. Three factors that have a the quantity of guest in the desalembah mbencirang Tourism PCA esteem > 1, specifically factor 1 (cost factors) with a complete eigenvalue of 6,138. Factor 2 (office appearance) absolute eigenvalue 1,168. Factor 3 (accessibility factor) the all out eigen esteem is 1.008.

Pengaruh Sosial Media Marketing, Ekuitas Merek, dan Citra Destinasi Terhadap Keputusan Berkunjunng Ke Wisata Desa Lembah Mbencirang Gondang

Bayu Maulana, Hartono, M Syamsul Hidayat (Author) — Fri, 26 Aug 2022 00:00:00 +0700

decision to visit Desa Lembah Mbencirang Gondang tour. This type of research uses a quantitative approach.Probability samplingis a sampling technique that provides equal opportunities for each element (member) of the population to be selected as a member of the sample, using a questionnaire. The sample amounted to 350 consumer respondents who visited the Mhatrang Valley Village Tourism. Data collection techniques using a questionnaire based on the results of validity and reliability. And using multiple linear regression analysis Social media marketing variable (X1) has a positive and significant effect on the visiting decision variable (Y) with a significance value of 0.000 <0.05. Brand equity variable (X2) has a positive effect and significant to the visiting decision variable (Y) with a significance value of 0.000 <0.05. The destination image variable has no positive and significant effect on the visiting decision variable (Y) with a significance value of 0.906 > 0.05. where the significance is greater than 0.05 But on the F test that the significance value is 0.000, it is smaller than 0.05.

Analisis Kesiapan Dalam Penerapan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM

Cindy Ayu Amami, Tatas Ridho Nugroho, Muhammad Bahril Ilmiddaviq (Author) — Fri, 26 Aug 2022 00:00:00 +0700

Financial reports are not only used as a cover for business capital, but can be used as information material for evaluating business performance. There are still many business actors, especially MSMEs, who do not understand the importance of financial reports. The Indonesian government plans to require MSME owners to make financial reports to facilitate the provision of capital and increase global competition. SAK EMKM is an Accounting Standard for MSMEs in preparing financial reports. This study aims to explore information about the presentation of financial statements and the readiness of MSME actors in the application of the Micro, Small and Medium Entity financial report model based on SAK EMKM on MSMEs UD. Perdana Collection is one of the bag manufacturers in Mojokerto with a descriptive qualitative method. Based on the research results, it can be concluded that UD. Perdana Collection has not prepared financial reports based on SAK EMKM and is not ready to implement financial reports based on SAK EMKM because there are no indicators of readiness assessment that have been met. The obstacles faced are the lack of accounting knowledge, no special employees in the accounting field and there is no separation of business finances from personal finances.

Faktor Faktor Yang Mempengaruhi Minat Berwirausaha Mahasiswa Fakultas Ekonomi Universitas Islam Majapahit

Andi Muhammad Rozikin, Tatas Ridho Nugroho, Muhammad Bahril Ilmiddaviq (Author) — Mon, 29 Aug 2022 00:00:00 +0700

To be able to move the productivity of Human Resources, create new jobs, and increase national productivity, the role of entrepreneurs is very important in a country, especially in driving economic activities. Interest in entrepreneurship can be influenced by internal factors consisting as personality, entrepreneurship education, and knowledge of bookkeeping. External factors consist of the family and the social environment of peers. And the interest in entrepreneurship is influenced by the religiosity factor. This study aims to determine the influence of internal, external, and religious factors on the interest in entrepreneurship. This study uses a quantitative approach with causal associative type, the population of this study amounted to 170 students with a sample of 88 students. The data used are primary and secondary. This analysis method uses SEM with SmartPLS 3.0 software. The results showed that internal factors had a positive and significant effect on the interest in entrepreneurship. The results showed that external factors had a positive and significant effect on the interest in entrepreneurship. And the results of the study indicate that the religiosity factor has a positive and significant effect on interest in entrepreneurship.

Analisis Kebangkrutan Model Altman, Springate, Dan Zmijewski Pada Perusahaan PT Chitose Internasional Tbk Periode 2018-2020

Selvi Retnaning Diah, Nur Ainiyah, Hari Setiono (Author) — Mon, 29 Aug 2022 00:00:00 +0700

PT Chitose Internasional Tbk is a furniture company, known to experience a setback in 2018-2020. This is due to the policies implemented by the government to prevent the spread of COVID-19, resulting in a severe economic recession. To provide insight into the company's health and financial performance information, bankruptcy analysis is needed as an early warning, the earlier signs of bankruptcy are detected, the better for the company to make improvements. This study aims to determine the financial performance, and to determine the viability of the company PT Chitose Internasional Tbk in 2018-2020. This research was conducted using the bankruptcy analysis method, namely Altman z-score, Springate, and Zmijewski. The object of this research is the company's financial statements PT Chitose Internasional Tbk. The research results of PT Chitose Internasional Tbk using the Altman z-score have the potential to go bankrupt in 2018 and 2020, and in 2019 the company is in the gray zone. By using the springate method has the potential to go bankrupt in 2019 and 2020, while in 2018 the company does not have the potential to go bankrupt. By using the zmijewski method, there is no potential for bankruptcy for 3 years (2018-2020).

Pengaruh Promosi Penjualan, Respon Emosi dan Lokasi Terhadap Perilaku Pembelian Implusif pada Produk Outlet Pentol Kabul Cab. Sidoarjo

Ervan Fauzi, Hartono, M Syamsul Hidayat (Author) — Mon, 29 Aug 2022 00:00:00 +0700

This study aims to determine the effect of sales promotion, emotional response, and business location on impulse buying on the outlet product pentol kabul cab. Sidoarjo . This type of research uses a quantitative approach. Probability sampling is a sampling technique that provides equal opportunities for each element (member) of the population to be selected as a member of the sample, using a questionnaire. The sample is 100 buyers respondents at UD. Esda Kabul Pentol. The data collection technique used a questionnaire based on the results of validity and reliability. And using multiple linear regression analysis. Sales promotion variable (X1) had a positive and significant effect on the impulsive buying variable (Y) with a significance value of 0.000 <0.05. The emotional response variable (X2) had a positive and significant effect on significant on the variable of impulsive purchases (Y) with a significance value of 0.000 <0.05. The variable of business location (X3) has no positive and significant effect on the variable of impulsive purchases (Y) with a significance value of 0.906 > 0.05. where the significance is greater than 0.05 But on the F test that the significance value is 0.000, it is smaller than 0.05. it can be concluded that together the sales promotion variable (X1), emotional response variable (X2), and business location variable (X3) affect the impulsive buying variable (Y).

Pengaruh Literasi Keuangan, Efikasi Diri, dan Kompetensi Kewirausahaan Terhadap Keberhasilan Usaha Mikro Kecil di Sleman

Novia Nendita Tri Astuti , khusnul Hidayah (Author) — Tue, 30 Aug 2022 00:00:00 +0700

internal and external. This study aims to determine and analyze the effect of financial literacy, self-efficacy, and entrepreneurial competence on the business success of MSEs in Sleman, Yogyakarta. The type of this research is quantitative research. The population in this study were UMK actors in Sleman, Yogyakarta with a total sample of 40 people. The data collection technique was carried out utilizing a survey using a questionnaire. The data analysis technique in this study uses multiple linear regression analysis with the help of the SPSS version 22.0 program. The results of this study indicate that financial literacy, self-efficacy, and entrepreneurial competence have a positive effect on the success of Micro-Small Enterprises (MSEs)

Pengaruh Brand Image Tagline Dan Online Consumer Review Terhadap Purchase Decision Pada Produk Franchise Kue Balok Parikesit Cab. Mojokerto

Aji Bagus Sasmito, Hartono, M. Syamsul Hidayat (Author) — Wed, 31 Aug 2022 00:00:00 +0700

This study is to decide the impact of Brand Image, Tagline, and Online Consumer Review on Purchase Decision on the Blok Parikesit cake franchise product, Mojokerto Branch. This type of research uses a quantitative approach. Purposive sampling is a the procedure decides with special reflection according to the ideal rules to have the option to decide the number of tests to be examined , using a questionnaire. The sample amounted to 100 consumer respondents who had purchased the Mojokerto branch of the parikesit block cake franchise product. The data This study is tData assortment strategies utilizing a questionnaireo decide based on the results of validity and Reliability.and uses multiple linear regression analysis variable Brand Image(X1) has apositive andsignificant effect on thePurchase Decision variable (Y) with a significance value of0.003 < 0.05.The Tagline’ variable (X2) has’no positive and significant effect on the variable Purchase Decision(Y with a significance value of 0.932 > 0.05.The Online consumer review variable has a positive and significant effect onthe Purchase Decision (Y) variable with a significance value of 0.000 >0.05.where the significance is smaller than 0.05.But on test Fthat the significance value is 0.000 then it is smaller than 0.05. then it can be concluded that together the variables Brand Image (X1), variable Tagline(X2), and Online Consumer Review(X3)affect the variable Purchase decision(Y).

Manajemen Pajak berdasarkan Pengaruh Karakteristik Perusahaan Manufaktur di Indonesia

Olivi Sabilla Sa'dani (Author) — Wed, 21 Sep 2022 00:00:00 +0700

The objective of this research to analyze profitability, leverage, and Character of Excecutive that have an impact to corporate tax management. Samples on this research is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) in the period 2012- 2015. Sampling method using purposive sampling with criterias that setted by researcher and got 82 companies as the samples. Method of data analysis using linier regression analysis and use software assisted SPSS 22,0. The results of this study state that the characteristics of manufacturing companies seen from profitability have a significant negative effect on tax management and leverage has a significant positive effect on corporate tax management, while executive characteristics have no significant positive effect on tax management.

Perkembangan Riset Akuntansi, Bisnis dan Manajemen Post Covid-19

Tulen Peterisa (Author) — Wed, 21 Sep 2022 00:00:00 +0700

This study aims to find out how the development of Post-Covid 19 Accounting, Business and Management research is whether there is a difference or not. The research was conducted through journals or articles of previous researchers. This paper uses descriptive qualitative methods through a study of published literature related to the problem under study. From the results of the study, it was concluded that there had been a shift or change in society, from the economic sector to the education sector. This resulted in the need for the development of science, especially how developments in the science of Accounting, Business and Management can be applied to the economic sector.

Faktor-Faktor yang Memengaruhi Retensi Pelanggan Brand Kecantikan

Zih Murniningrum, Adhi Prakosa, Anindita Imam Basri (Author) — Wed, 21 Sep 2022 00:00:00 +0700

The challenge of competition in the beauty industry is getting more and more enjoyable with the number of beauty brands present. The high public interest in using beauty products presents a new phenomenon for marketers. Customer retention is a variable discussed in this study because of the phenomenon of marketing beauty brands in Indonesia. This study aims to determine the effect of trust, satisfaction, and switching barriers on customer retention in users of beauty care products—the sample used in this study to 120 respondents. The sampling technique used a purposive sampling technique with a survey method. Analysis of the data is multiple linear regression. The results showed that all hypotheses were proven. The results of this study prove that understanding the factors that influence customer retention is critical for companies to compete during increasingly tough competition.

The Effect of Budget Gaps on the Relationship of Budget Control, Organizational Mechanization on Regional Tax Performance in Indonesia

Dajwi, Indayani, Abdurahman Lubis, Aliamin (Author) — Wed, 21 Sep 2022 00:00:00 +0700

This research was conducted against the background of the low fiscal capacity of the Indonesian local government so that in financing its development very dependent on transfer funds, while the efforts made are not optimal. local tax performance, therefore to determine the effect of budgetary slack, budgetary control and organizational mechanization on local tax performance in Indonesia whether it becomes an obstacle so that tax performance can be optimal. Researchers quoted data based on questionnaires sent to all 120 provincial, district and city tax collection organizations in Indonesia. From the answers to the questionnaire, the desired data was obtained, which was then processed using the technical analysis of the Structural Equation Model (SEM) data. In this study, budgetary gaps partially mediate the effect of budget control on local tax performance, budget gaps mediate the effect of organizational mechanization on local tax performance. This research is the first to write about organizational mechanization of inequality and its relationship to the optimization of regional tax performance, and it is also the first time that it is conducted on local governments in Indonesia with different characteristics of local taxes that are different from central taxes.

Pengaruh Service Quality Terhadap Customer Loyality Melalui Kepuasan Pelanggan Sebagai Variabel Intervening Studi Kasus Di Rumah Makan Dapur Tresya Mojokerto

Jayan Tri Prasetyo Johan, Imam Baidlowi, Agoes Hadi Poernomo (Author) — Wed, 26 Oct 2022 00:00:00 +0700

Globalization has intensified rivalry not only between regions (particular areas) and countries, but also globally. As a result, there are an increasing number of elements that can impact the company's performance. Customers create views and beliefs as a result of their life experiences. From time to time, the food industry's business tends to expand, both in terms of quantity and quality. The truth is founded on the reality that food is a basic human requirement. As a result, the food industry is constantly increasing and expanding. The corporate world in Indonesia is currently undergoing fast development. This is due to society's expanding consumerism, which creates a chance for corporations to offer products with varied design attributes and costs.

Dapur Tresya restaurant is one of the restaurants located in Mojokerto City which was established on August 14, 2020, having its address on Dusun Kalimati, Desa Mojosadi, Kecamatan Kemlagi, wich is offered chiken meat menus. This study uses the type of field research and the approach, namely research that describes and calculates the service quality and customer loyality variable for the independent variable and customer satisfaction as an intervening variable has a significant indirect and direct effect on repurchase as the dependent variable on Dapur Tresya's Restaurant.

The Dapur Tresya restaurant is suitable for use, with good service quality and friendly employee attitudes toward customers who visit. Restaurant employees have good understanding and abilities, as well as dexterity in responding to the needs of Dapur Tresya restaurant consumers, and restaurant employees always respond every time. consumer wants and always welcome them with a polite greeting Customers are pleased with the level of service offered by the Dapur Tresya restaurant, causing them to return to the Tresya kitchen restaurant and also to become regular customers of the Dapur Tresya restaurant.

Pengaruh Kualitas Pelayanan dan Harga Terhadap Loyalitas Konsumen

Aditya Alam Pradana, Hartono, Rini Armin (Author) — Wed, 26 Oct 2022 00:00:00 +0700

This research is entitled The Effect of Service Quality and Price on Cunsomer Loyalty (case study on Mrs. Yuni’s coffee shop, Gondang Mojokerto). This research is motivated by the development of business in this era which has been found in many regions. This is what spurs a company to compete to offer a variety of quality services, ranging from service, price, place, to other interesting things. The fundamental purpose of this research is to find out how much influence the service quality and price variables have in influencing customer loyalty. The population in this study is every consumer met by students when conducting research in a predetermined place. This study uses a quantitative descriptive method. The results of this study are the quality of service that affects customer loyalty, which will also affect the amount of income at the place. Service quality also has a significant effect on customer satisfaction and customer satisfaction will affect the loyalty of customers who come.

Pengaruh Kepribadian, Profesionalisme, dan Pengalaman terhadap Kinerja Karyawan pada JNE Tulungagung

Ryky Cahya Firmanda, Hartono, Toto Heru Dwihandoko (Author) — Wed, 26 Oct 2022 00:00:00 +0700

This study aims to determine the effect of personality, professionalism, and experience on employee performance. The sample consists of 75 employees in the courier division. This study uses a quantitative approach, using validity and reliability tests, classical assumption test, multiple linear regression test and t test (partial) and F test (simultaneous). Partial test results show that Personality (X1) has a regression coefficient of 2.352 > 1.993, then H0 is rejected and H1 is accepted. professionalism (X2) has a regression coefficient of 2,783 > 1,993, then H0 is rejected and H1 is accepted, and experience (X3) has a regression coefficient of 2,040 > 1,993, then H0 is rejected and H1 is accepted. Of the three variables have a significance value <0.05. Thus, the results of the t-test (partial) show a positive and significant effect of personality (X1), professionalism (X2) and experience (X3) variables on the performance of JNE Tulungagung employees (Y). In the test simultaneously. The test results were obtained from Fcount Ftable (17,192 > 2,734) with a significance value (0.000 < 0.05). Thus revealing that the results of hypothesis testing on the f (simultaneous) test that there is a significant influence between personality, professionalism, and experience on employee performance at JNE Tulungagung.

Strategi Pemasaran dalam Meningkatkan Kuantitas Santri Baru di Yayasan Pesantren Darut Taqwa

Layyinul Qulub, Eni Setyariningsih , Budi Utami (Author) — Wed, 26 Oct 2022 00:00:00 +0700

The purpose of this research is to describe marketing strategies in increasing the quantity of new students at the Darut Taqwa Islamic Boarding School Foundation. The informants in the study were divided into two, namely the head of the foundation as the representative of the caretaker of the Darut Taqwa Islamic boarding school to H. Agus Sutikno, 40 years old, who lives in Ds. Ngembeh, Dlanggu, Mojokerto and as the head of the Darut Taqwa Islamic boarding school to ustadzh Muhammad Jakfar who is 26 years old residing in the islamic boarding school. Data analysis was performed by SWOT analysis. The results showed that the marketing strategy in increasing the quantity of new students at the Darut Taqwa Islamic Boarding School Foundation is to: a) Continue to promote both manually and by utilizing social media. This is done considering the coverage of students of the Darut Taqwa Islamic Boarding School Foundation, not only the area around the Darut Taqwa and Mojokerto Pesantren Foundations; b) Increase response on the website, social media or contact person of the Darut Taqwa Islamic Boarding School Foundation. This is done so that prospective students or parents of prospective students feel valued and get a good impression from the Darut Taqwa Islamic Boarding School Foundation; c) Increase activities in both religious and extracurricular fields at the Darut Taqwa Islamic Boarding School Foundation; and d) Increase the study of the yellow book and other books considering that the Darut Taqwa Islamic Boarding School Foundation has many competent ustazd/ustadzah as well as religious experts. This is done to attract prospective students and parents of prospective students so that their parties are interested in entering or including their children in competent ustazd / ustadzah.

Strategi Pemasaran untuk Meningkatkan Volume Penjualan pada Toko Busana Muslim Di Faza Collection Mojokerto dengan Menggunakan Analisis SWOT

Farah Hajidah, Eny Setyariningsih, Rini Armin (Author) — Thu, 27 Oct 2022 00:00:00 +0700

The purpose of this research is to find out the marketing strategy that applies to the store, find out the internal factors and find the right strategy to increase sales by using SWOT analysis at the Faza Collection Store. This type of research is a descriptive qualitative research located at the Faza Collection Store on Jalan Benteng Pancasila, Mojokerto City. The data collection techniques include conducting interviews with shop owners, conducting observations and documentation, then the data is analyzed through SWOT analysis by identifying internal and external factors, then calculating the IFAS (Internal Factor Analysis Strategic) matrix and the EFAS (External Factor) matrix. Strategic Analysis), as well as providing strategic recommendations through the SWOT matrix. The results show that the right strategy to increase sales volume on Muslim clothing at Faza Collection with SWOT analysis is to apply a quadrant I (S-O) strategy known as the aggressive concept, namely how to achieve goals by optimizing strengths to take advantage of opportunities. ). The strategies that can be carried out by Faza Collection are: expanding market share, following groups of Muslim fashion entrepreneurs, and strengthening promotions by displaying the advantages of strategic locations and affordable prices.

Pengaruh E-Service Quality Terhadap Keputusan Pembelian Pada Pengguna Marketplace Shopee di Mojokerto

Inas Faridah Ahmad, Eny Setyariningsih, Budi Utami (Author) — Thu, 27 Oct 2022 00:00:00 +0700

At this time the development of technology is increasingly rapid, all aspects are easily accessible. The increasing number of internet users in Indonesia is increasingly encouraging companies to enter the world of online business. One of the marketplace sites in Indonesia is shopee. In order to maintain the company's image, it is very good for companies to improve the quality of e-service before starting online sales. Service quality is often the basis for purchasing decisions. This study aims to determine the effect of the dimensions of E-Service Quality on purchasing decisions. Data collection techniques by distributing questionnaires using Google forms. The population in this study is the people of Mojokerto who have used the shopee marketplace to shop online. The sample of this research is 100 respondents and the technique used is purposive sampling. The data analysis technique uses multiple linear regression method with SPSS 22 program. The results of this study indicate that the reliability variable has a significant effect on purchasing decisions with a t count value of 2,658, the responsiveness variable has a significant effect on purchasing decisions with a t count value of 2,544, the assurance variable has a significant effect on purchasing decisions by the t count value is 2,655, the empathy variable has a significant effect on purchasing decisions with the t count value of 2.075, the tangibles variable has a significant effect on purchasing decisions with the t count value of 2.360. The variables of Reliability, Responsiveness, Assurance, Empathy, and Tangibles simultaneously have a significant effect on the purchasing decision variable with an F count value of 61.807.

Pengaruh Brand Ambassador dan Brand Trust terhadap Keputusan Pembelian di Shopee

Rizza Yunia Purwati (Author) — Thu, 27 Oct 2022 00:00:00 +0700

In the modern era of globalization as it is today, technological progress is growing very rapidly. One of them is the use of the internet. The development of the internet has a significant influence in various aspects of life, one of which is in the business world and now people are allocating the internet as one of their needs. The increasing number of internet users in Indonesia is increasingly encouraging companies to use online businesses. One of the online shopping sites in Indonesia is Shopee. One of the company's strategies to attract and retain customers is to use celebrities as brand ambassadors. This study aims to analyze the influence of brand ambassadors and brand trust on purchasing decisions at shopee. The data used in this study were obtained from questionnaires (primary data). The sampling method used non-probability sampling and purposive sampling. The number of samples used is 100 people. The analytical method used is multiple linear regression analysis with SPSS 25 for windows application. The results of the brand ambassador test have a positive and significant effect on purchasing decisions with a t_count of 2,352 and brand trust a positive and significant effect on purchasing decisions with a t_count of 3,015. Brand Ambassador (X1) and Brand Trust (X2) simultaneously affect the dependent variable Purchasing Decision (Y) with an F_count of 38,183.

Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dengan Cash Holding Sebagai Variabel Intervening

Yholanda Firdiana Febrianti, Tatas Ridho Nugroho , Marisha Khanida (Author) — Thu, 05 Sep 2024 00:00:00 +0700

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan leverage terhadap nilai perusahaan dengan cash holding sebagai variabel intervening pada sub sektor perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2020. Penelitian ini menggunakan data sekunder yaitu laporan keuangan yang dapat diakses melalui web resmi IDX. Populasi dalam penelitian ini adalah sub sektor perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian ini sebanyak 19 perusahaan dengan teknik purposive sampling. Teknik analisis data menggunakan analisis deskriptif dan analisis statistik inferensial dengan bantuan program SmartPLS Vers 3.0. Hasil penelitian menunjukkan bahwa profitabilitas bepengaruh signifikan terhadap cash holding, leverage tidak berpengaruh terhadap cash holding, profitabilitas, leverage, dan cash holding tidak berpengaruh terhadap nilai perusahaan, profitabilitas dan leverage tidak berpengaruh terhadap nilai perusahaan melalui cash holding pada sub sektor perusahaan properti dan real estate.

Pengaruh Kemajuan Teknologi Informasi Dan Pengetahuan Investasi Terhadap Minat Generasi Milenial Di Pasar Modal

Yoshe Deviyana Ludfi, Tatas Ridho Nugroho , M. Bahril Ilmiddaviq (Author) — Thu, 05 Sep 2024 00:00:00 +0700

Penelitian ini bermula dari, tingginya investor pasar modal per november 2021 tercatat mayoritas milenial atau berusia 30 tahun kebawah sebesar 59,81% namun terjadi rendahnya minat investasi kaum milenial di Universitas Islam Majapahit, Perihal itu berasumsi akan karena kurangnya pengetahuan investasi di pasar modal atas kaum milenial. Akan hal itu, mengakibatkan peneliti dalam menganalisa Pengaruh Kemajuan Teknologi Informasi dan Pengetahuan Investasi Terhadap Minat Generasi Milenial di Pasar Modal. Menerapkan jenis penelitian kuantitatif. Analisis data yang digunakan dalam penelitian ini adalah PLS (Partial Least Square). Populasi dari penelitian ini yaitu mahasiswa jurusan akuntansi Universitas Islam Majapahit. Sampel penelitian ini berjumlah 48 mahasiswa. Teknik pengampilan Serta menerapkan metode non probabilitas sampling. Hasil perhitungan dari peneliti menunjukkan kemajuan teknologi berpengaruh signifikan pada minat investasi dipasar modal. hasil perhitungan dari peneliti menyatakan pengetahuan investasi berpengaruh signifikan terhadap minat investasi dipasar modal.

Faktor-Faktor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kecurangan

Monica Bunga Yulia, Hari Setiono , Nurdiana Fitri Isnaini (Author) — Thu, 05 Sep 2024 00:00:00 +0700

Tujuan penelitian ini ialah mengetahui pengaruh signifikan parsial pengalaman auditor, skeptisme profesional serta kompetensi auditor atas kemampuan auditor dalam mendeteksi kecurangan pada KAP Tanzil di Kota Surabaya. Penelitian ini termasuk penelitian kuantitatif serta sumber data primer. Populasi penelitian ini ialah 20 auditor pada KAP Tanzil di Kota Surabaya, dengan metode sampel jenuh. Variabel independen penelitian ini yaitu pengalaman auditor (X1), skeptisme profesional (X2), kompetensi (X3) serta variabel dependen yaitu kemampuan auditor mendeteksi kecurangan (Y). Instrumen penelitian menganut kuesioner melalui pengukuran skala likert yang diolah menggunakan SmartPLS ver3. Hasil dari penelitian ini adalah variabel pengalaman auditor menghasilkan p-value 0,009 dan t-statistic 2,620. Lalu, skeptisme profesional menghasilkan p-value 0,035 dan t-statistic 2,118. Sedangkan variabel kompetensi menghasilkan p-value 0,003 dan t-statistic sebesar 2,934. Masing-masing variabel dependen memiliki p-value yang dihasilkan (p <0,05) dan t-statistic (t >1,96) yang berarti signifikan alpha 5% sehingga menghasilkan pengaruh positif terhadap variabel independen. Kesimpulannya adalah variabel pengalaman auditor, skeptisme profesional serta kompetensi berpengaruh signifikan parsial atas variabel kemampuan auditor mendeteksi kecurangan pada KAP Tanzil di Kota Surabaya.

Pengaruh Corporate Social Responsibility, Firm Size Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening

Safira novita, Nur Ainiyah, Nurdiana Fitri Isnaini (Author) — Thu, 05 Sep 2024 00:00:00 +0700

Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh variabel bebas atas variabel terikat serta menguji variabel intervening apakah dapat mempengaruhi hubungan variabel bebas atas variabel terikat. Variabel bebas pada penelitian ini yaitu Corporate Social Responsibility (CSR) dan firm size, sedangkan variabel terikat yang dipakai yaitu nilai perusahaan, serta variabel intervening yang digunakan yaitu
profitabilitas. Teknik dalam menentukan sampel menggunakan teknik purposive sampling. Banyak sampel yang dipakai untuk penelitian ini yaitu 15 perusahaan pertambangan Go Public yang tercatat di Bursa Efek Indonesia periode 2018-2020. Hipotesis penelitian ini diuji memakai Partial Least Square (PLS). Kesimpulan yang didapat dari hasil yang diperoleh pada penelitian ini yaitu menjelaskan jika Corporate Social Responsibility (CSR) dan firm size berpengaruh signifikan atas nilai perusahaan, sedangkan profitabilitas tidak berpengaruh atas nilai perusahaan, serta profitabilitas terbukti tidak mampu mendukung hubungan Corporate Social Responsibility (CSR) dan firm size atas nilai perusahaan.

Analisis Perbandingan Kinerja Keuangan Antara Bank Konvensioanal dan Bank Syariah

Putri Ragil Puspita Wulan Aprilia, Hari Setiono, Nurdiana Fitri Isnaini (Author) — Thu, 05 Sep 2024 00:00:00 +0700

Kinerja bank yaitu suatu elemen yang perlu diawasi pada aktivitas perbankan. Kapasitas salah satu perusahaan dalam menjalankan dan mendistribusikan sumber dayannya akan menunjukkan sebuah kinerja bank, sampai tiap-tiap bank hendak mempunyai kinerja yang bagus supaya bisa bertahan diantara industry perbankan yang semakin bertambah selektif. Tujuan dari penelitian ini buat melihat perbedaan kinerja keuangan Bank BRI Konvensional dan BRI Syariah. Penelitian ini tergolong penelitian kuantitatif serta sumber data sekunder. Teknik purposive sampling digunakan buat mengambil sampel. Objek penelitian ini adalah BRI Konvensional dan BRI Syariah yang sudah menerbitkan laporan keuangan tahunan atau annual report pada periode 2016-2020. Metode analisis yang diaplikasikan yakni uji independent sample T test serta Mann Witney U test. Hasil uji CAR tidak adanya perbedaan yang signifikan terhadap BRI Konvensional dengan BRI Syariah. Sedangkan hasil uji NPL, ROA, LDR, BOPO, ROE dan PR adanya perbedaan yang signifikan terhadap BRI Konvensional dengan BRI Syariah. Kesimpulannya adalah rasio-rasio keuangan Bank BRI Konvensional lebih baik dari Bank BRI Syariah. Dari aspek kualitas, rentabilitas, likuiditas serta solvabilitas Bank BRI Konvensional lebih baik dibandingkan Bank BRI Syariah. Akan tetapi dari segi permodalan Bank BRI Syariah lebih baik dibandingkan Bank BRI Konvensional.

Kata Kunci : Kinerja Keuangan, Rasio Keuangan, BRI Konvesional dan BRI Syariah

Faktor-Faktor yang Mempengaruhi Pengusaha Bebek Terhadap Penyusunan Laporan Keuangan Berdasarkan SAK-ETAP

Adinda Regita Putri, Hari Setiono, Marisha Khanida (Author) — Thu, 05 Sep 2024 00:00:00 +0700

Tujuan penelitian ini adalah (1) Mengetahui Tingkat Pendidikan mengenai penerapan akuntansi berbasis SAK-ETAP pada UMKM bebek pedaging Kecamatan Mojosari; (2) Dampak Ukuran Usaha mengenai penerapan penyusunan Laporan Keuangan berbasis SAK-ETAP pada UMKM bebek pedaging Kecamatan Mojosari; (3) Dampak Lama Usaha mengenai penerapan pencatatan Laporan Keuangan berbasis SAK-ETAP pada UMKM bebek pedaging Kecamatan Mojosari; (4) Dampak dampak Pembinaan Sosialisasi dan Informasi mengenai penerapan pencatatan Laporan Keuangan berbasis SAK-ETAP pada UMKM bebek pedaging Kecamatan Mojosari. Sampel survey penelitian yang digunakan adalah 50 UMKM bebek pedaging. Metode penelitian ini menggunakan metode primer dengan mengunakan pengumpulan data secara kuesioner sebagai alat penelitian. Pengujian penelitian menggunakan uji validitas, uji realibilitas. Pengujian hipotesis menggunakan uji regresi yang didahului dengan uji normalitas, uji autokorelasi, uji multikolinearitas dan uji heteroskedastisitas. Selain itu, ketika ketik diuji dengan menggunkan regresi linier berganda tingkat pendidikan nilai positif sebesar 0,245, variabel Ukuran Usaha memiliki nilai positif sebesar 1,399, variabel Lama Usaha memiliki nilai positif sebesar 1,211, variabel Pembinaan Sosialisasi dan Informasi memiliki nilai positif sebesar 0,257.

Pengaruh Profitabilitas dan Leverage terhadap Harga Saham

Muhammad Syahrul Munir, Tatas Ridho Nugroho, Nur Ainiyah (Author) — Thu, 05 Sep 2024 00:00:00 +0700

Kajian ini memiliki tujuan agar melihat dapatkah profitabilitas dan leverage berpengaruh kepada harga saham di perusahaan LQ45 yang masuk pada Bursa Efek Indonesia. Populasi pada penelitin ini merupakan perusahaan LQ45 yang masuk pada Bursa Efek Indonesia tahun 2018, 2019, dan 2020 yang berjumlah 45 perusahaan. Kajian ini memakai bentuk penelitian kuantitatif. Berlandaskan tautan sebab akibat, maka kajian ini merupakan penelitian kausalitas. Data sekunder yang didapat melalui pembukuan keuangan perusahaan LQ45 yang masuk pada Bursa Efek Indonesia yang dapat dikunjungi melewati www.idx.id.co. cara analisi informasi yang dipakai pada kajian ini yaitu regresi linier berganda. Hasil dari kajian ini memperlihatkan bahwa profitabilitas mempunyai pengaruh kepada harga saham sementara itu harga saham tidak dipengaruhi oleh leverage.