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Pengaruh Ukuran Perusahaan, Current Ratio dan Perputaran Persediaan terhadap Pertumbuhan Laba Berta Agus Petra; Nike Apriyanti; Anatia Agusti; Nesvianti Nesvianti; Yosi Yulia
JURNAL ONLINE INSAN AKUNTAN Vol 5 No 2 (2020): Jurnal Online Insan Akuntan (Desember 2020)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v5i2.1438

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Current Ratio dan Perputaran Persediaan Terhadap Pertumbuhan Laba pada perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Data yang digunakan merupakan data sekunder dan metode yang digunakan dalam penelitian ini yaitu analisis regresi data panel dengan bantuan Eviews 10 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antar variabel satu dengan variabel lainya. Sampel dalam penelitian ini terdiri dari 32 perusahaan yang terdaftar di Bursa Efek Indonesia selama 5 tahun dari 2014- 2018 dengan purposive sampling sebagai metode pengambilan sampel. Hasil penelitian ini bahwa variabel ukuran perusahaan secara parsial berpengaruh signifikan terhadap pertumbuhan laba, Current Ratio secara parsial berpengaruh negatif dan signifikan terhadap pertumbuhan laba dan perputaran persediaan berpengaruh signifikan terhadap pertumbuhan laba.Hasil regresi secara simultan diperoleh bahwa ukuran perusahaan, current ratio dan perputaran persediaan secara bersama-sama berpengaruh signifikan terhadap pertumbuhan laba. Kata kunci: Ukuran Perusahaan, Current Ratio, Perputaran Persediaan, Pertumbuhan laba. Abstract: This study aims to see the influence of the Company Influence, Current Ratio and Inventory on Profit Growth in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The data used is secondary data and the method used in this study is panel data regression analysis with the help of Eviews 10 to obtain a comprehensive picture of the relationship between one variable and another. The sample in this study consisted of 32 companies listed on the Indonesia Stock Exchange for 5 years from 2014-2018 with purposive sampling as the sampling method. The results of this study indicate that the company size variable partially has a significant effect on profit growth, the current ratio partially has a negative and significant effect on profit growth and inventory turnover has a significant effect on profit growth. The simultaneous regression results show that company size, current ratio and inventory turnover together have a significant effect on profit growth. Keywords: Company size, Current Ratio, Inventory Turnover, Profit Growth
Board Gender, Experience and Education on Financial Performance: Evidence From Manufacturing Firms In Indonesia Ovie Syafna Putri; Fitri Yeni; Ramdani Bayu Putra; Yosi Yulia
UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v5i3.69

Abstract

This study aims to determine the effect of board gender, board experience and board education on financial performance in manufacturing firms in Indonesia. This research is quantitative. The total population is 168 manufacturing companies. A sample of 38 manufacturing companies was determined by using purposive sampling techniques. Research data was obtained from the financial statements of companies for the period 2015-2019. Data analysis techniques using a descriptive statistic, classical assumption test, estimation test and panel data regression. Hypotheses testing by using F-test dan t-test. The results showed that board gender did not affect company performance. The board experience and board education had a positive and significant effect on firms performance.
Environmental Performance and Corporate Social Responsibility (CSR) Disclosure on Company Value with Financial Performance as Mediating Variables Muhammad Pondrinal; Ronni Andri Wijaya; Yosi Yulia; Rosi Anggraini
UPI YPTK Journal of Business and Economics Vol. 7 No. 2 (2022): May 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of environmental performance, corporate social responsibility disclosure on firm value with financial performance as an intervening variable. The data used is secondary data in the form of financial reports (annual report) for 2015-2019. Technical analysis of the data using multiple regression analysis with random sampling with a total of 35 companies from a total population of 61 companies. The results showed that environmental performance had a positive and significant effect on firm value. Corporate social responsibility disclosure had a positive and significant effect on firm value, and financial performance had a positive and significant effect on firm value. Environmental performance has a positive and significant effect on financial performance, corporate social responsibility disclosure has no positive and significant effect on financial performance and financial performance is able to intervene in environmental performance, corporate social responsibility disclosure on company value
BOARD DIVERSITY AND INTELLECTUAL CAPITAL ON COMPANY VALUE WITH PROFITABILITY AS INTERVENING VARIABLES Muhammad Pondrinal; Ronni Andri Wijaya; Yosi Yulia; Mayroza Wiska
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.114 KB) | DOI: 10.22216/jit.v16i3.1344

Abstract

This study aims to determine the analysis of the effect of board diversity and intellectual capital on firm value with profitability as the case study intervening variable in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was taken by purposive sampling method on manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The number of samples used as many as 33 companies. The method of analysis of this research is to use the method of path analysis and hypothesis testing.The results of this study indicate that partially the effect of board diversity and intellectual capital has a significant positive effect on profitability, board diversity and intellectual capital have a positive and significant effect on firm value, while profitability has no significant effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 years. In direct and indirect influence it is stated that board diversity has a significant effect on firm value mediated by profitability as an intervening variable and intellectual capital has a significant effect on firm value mediated by profitability as an intervening variable in manufacturing companies on the Indonesia Stock Exchange in the 2016-2020 period
Pengaruh Budaya Organisasi dan Kepemimpinan Terhadap Kinerja Karyawan dengan Komitmen Organisasi Sebagai Variabel Intervening pada Kantor KUD Sinar Makmur Anisa Oktana Bela; Yosi Yulia; Ramdhani Bayu Putra; Hasmaynelis Fitri
Journal of Law and Economics Vol. 1 No. 1 (2022): MAY 2022
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v1i1.13

Abstract

This study aims to determine how big the influence of organizational culture and leadership on employee performance with organizational commitment as an intervening variable at the KUD Sinar Makmur Dharmasraya Office. The research variables are Organizational Culture (X1), Leadership (X2), Employee Performance (Y), and Organizational Commitment (Z). The method of collecting data is through surveys and distributing questionnaires to employees as respondents. The analytical method used is the test of the outer model and the inner model using the SmartPLS 3.0 data processing tool. The results show (a) Organizational Culture has a positive and significant effect on Organizational Commitment of 7.771 with a significant level (0.000 <0.05) (b) Leadership has a positive and insignificant effect on Organizational Commitment of 1.672 with a significant level (0.067>0.05) (c) Organizational Culture has a positive and significant effect on Employee Performance of 2,321 with a significant level (0.027 <0.05) (d) Leadership has a positive and significant effect on Employee Performance, of 12,993 with a significant level (0.000 <0.05) (e) Organizational Commitment has a positive effect and not significant to Employee Performance of 2,095 with a significant level (0.049 <0.05) (f) Organizational Culture has a positive and insignificant effect on Employee Performance through Organizational Commitment of 1.883 with a significant level (0.070> 0.05) (g) Leadership positive and insignificant effect on Employee Performance Through Organizational Commitment r 1.486 with a significant level (0.162>0.05). Based on the results of this study, it is expected that KUD Sinar Makmur Dharmasraya employees can improve their performance by improving leadership, and increasing organizational commitment.