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PENGARUH ASIMETRI INFORMASI, PRAKTIK MEKANISME CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT DAN NILAI PERUSAHAAN (Studi Pada Perusahaan LQ45) Rahmani, Nur; Efni, Yulia; Andreas, Andreas
Jurnal Tepak Manajemen Bisnis Vol 8, No 1 (2016)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

The purpose of this research is to find out the influence of information asymmetry, mechanism practical Corporate Governance through Earnings Management directly through the value of company and to observe the influence of information asymmetry, mechanism practical Corporate Governance which has mediated by Earnings Management through the value of company directly and indirectly. The population of this research is LQ45 Company which has registered in BEI in 2009- 2013 for 45 companies in LQ45 Company. Sample of this research is measure by using purposive sampling method, and the result is 22 companies as sample. The result of this research proved that information asymmetry has influence significantly through value of company, there is no significant effect between information asymmetry and value of company which has mediated by earnings management, there is no significant effect between corporate governance and company value, there is significant effect between corporate governance which has mediated by earnings management through company value indirectly and there is significant effect between earnings management and company value.
ANALISIS PENGARUH FUNDAMENTAL DAN MAKRO EKONOMI TERHADAP KEBIJAKAN DIVIDEN DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Chandra, Ade; Efni, Yulia; Emrinaldi, Emrinaldi
Jurnal Tepak Manajemen Bisnis Vol 10, No 2 (2018)
Publisher : Jurnal Tepak Manajemen Bisnis

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The purpose of this study is to prove empirically the influence of cashpositition, debt to equity ratio, BI interest rate, inflation, exchange rate and GrossDomestic Product on dividend policy. And to prove empirically the influence ofReturn on Asset on dividend policy, the influence of cash positition, debt to equityratio, BI interest rate, inflation, exchange rate and Gross Domestic Productthrough return on asset to dividend policy. The population of this research is allcompanies engaged in manufacturing industries that go public in Indonesia StockExchange in 2012 until 2015 as many as 168 companies. To determine sample isusing purposive sampling method. The sample that meets the criteria there are 43companies. To analyse data is using path analysis method. The results show thatcash position has a significant influence on dividen policy (DPR) in addition tothe cash position also affect the dividen policy through ROA. Debt to equity rationegatively affects dividen policy. Debt tot Equity Ratio affects dividen policythrough ROA. Interest rates have no significant effect on dividen policy. Interestrates also have no effect on dividen policy through ROA. Inflation affects dividenpolicy but does not affect dividen policy through ROA. Exchange rate does notaffect dividen policy. The exchange rate does not indirectly affect the dividenpolicy through ROA. Gross domestic product has an influence on dividen policy.Gross domestic product indirectly affects the dividen policy through ROA.
PENGARUH STRATEGI CUSTOMER BONDING TERHADAP CUSTOMERSATISFACTION DAN CUSTOMER LOYALTY PADAPT. BANK RAKYATINDONESIA (PERSERO) TBK.(Survey Pada Nasabah Tabungan Britama KantorCabang Teluk Kuantan) Efni, Yulia
Jurnal Tepak Manajemen Bisnis Vol 8, No 2 (2016)
Publisher : Jurnal Tepak Manajemen Bisnis

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This study aims to determine the effect on each stage of customer bonding consisting ofawareness, identity, relationship, community, and advocacy bonding to customer satisfactionand customer loyalty as well as the influence of customer satisfaction on customer loyalty.Collecting data using questionnaires, from 270 customers Britama determined using purposivesampling method. Data analysis tools using structural equation modeling studies, which meetthe assumptions of normality and there is no outlier.The results showed that every phase ofcustomer bonding has a positive and significant impact on customer satisfaction and customerloyalty. Where awareness, identity, relationship, community, and advocacy bonding effect oncustomer satisfaction and customer loyalty. Then the relationship between customersatisfaction to customer loyalty is also shown to have a positive and significant impact.Various things need to be done to strengthen customer bonding, further enhancing customersatisfaction and customer loyalty. It is with regard to advertising, promotional programs,Corporate Social Responsibility for the general public, content and updating the website, aswell as community focused on the customer.
PENGARUH UKURAN DEWAN, PROPORSI WANITA DALAM DEWAN, KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI (STUDI SUBSEKTOR PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2012-2016) Mangatas L, Maha Martabar; Efni, Yulia; Rokhmawati, Andewi
Jurnal Tepak Manajemen Bisnis Vol 10, No 2 (2018)
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Banking Industry use the Good Corporate Governance by the diversity(gender), and control to management, and a profesionalisme of Audit Committeeis a must so that the agency problem can be minimized, then the company can getthe profit and the sustainability.The aim of this research is to examine the effect ofBoard Size, Women on Board, and Audit Committee to Firm Value with FirmPerformance as mediating variabelThe population of this research is the listed bank on Indonesia StockExchange on year of 2012 to 2016. This paper examine 20 listed Indonesian StockExchanged Company by purphosive sampling methode for 5 years annual reportobservation.Using the Partial Least Square (PLS) approach, this paper show the resultthat Board Size has negatively non significant influence to Firm Performance andFirm Value, Women on Board is positively non significant influence to FirmPerformance and Firm Value, and Audit Committee is positively significantinfluence to Firm Performance and Firm Value. The implication of this researchis the necessary of GCG by diversity and transparency in Board room, byminimizing ageny conflict to maximizing the firm performance and firm value.
PENGARUH STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DIBURSA EFEK INDONESIA PERIODE TAHUN 2008-2012 Yulianti, Opet; Efni, Yulia; Chandra, Teddy
Jurnal Tepak Manajemen Bisnis Vol 9, No 1 (2017)
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The purpose of this research is to observe the influence of capital structure,growth company and profitability directly through the value of company and to findout the influence of capital structure and growth of company which is mediate by profitabilitytoward the company value directly and indirectly. The population of this researchis manufacturing company which has registered in BEI 2008-2012 for 221 manufacturingcompanies. The sample of this research is purposive sampling method, and the resultis 93 companies as sample. The analysis method is strip analysis. The result of this researchproved that there is no influence of capital structure through the value of companysignificantly, there is no influence of the capital structure through value of MediationCompany by profitability, there is no influence of growth company through value of companysignificantly, there is significant influence of growth company which has mediatedby profitability indirectly through company value and profitability has influenced throughthe value of company.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, PERTUMBUHAN PERUSAHAAN, DAN NILAI PASAR PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Saputra, Randi; Efni, Yulia; Savitri, Enni
Jurnal Tepak Manajemen Bisnis Vol 10, No 2 (2018)
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The purpose of this study was to analyze the Influence of IntellectualCapital on the Financial Performance, Growth Company, and Market Value onCompany Property and Real Estate listed on the Indonesia Stock Exchange. Thestudy population was companies the Property and Real Estate listed in IndonesiaStock Exchange from 2011 until 2015, samples were selected using methodpurposive sampling and obtained a sample of 27 company. The data analysistechnique used is Partial Least Square (PLS). Results from the study showed thatthe of Intellectual Capital effect on Financial Performance, Growth Company,and Market Value. Financial Performance effect on Market value and IntellectualCapital affect the Market Value via Financial Performance in the companyProperty and Real Estate listed on the Indonesia Stock Exchange. GrowthCompany does not affect the Market Value and of Intellectual Capital does notaffect the Market Value through Growth Company in Company Property and RealEstate listed on the Indonesia Stock Exchange.
PENGARUH KOMPETENSI DAN MOTIVASI TERHADAP KINERJA GURU YANG DIMODERATING OLEH SUPERVISI (STUDI KASUS PADA SMA NEGERI DI KECAMATAN TAPUNG) Ramefa, Yuli; Indarti, Sri; Efni, Yulia
Jurnal Tepak Manajemen Bisnis Vol 10, No 3 (2018)
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The specific goal of this research was to test on how supervisionmoderates the effect of competency and motivation toward senior high schoolteacher’s work performance in TapungDistrict. The use of this research was toexplain and to enlarge the previous research about the effect of work motivationand professional competency toward teacher’s work performance. The populationof this research was 106 teachers of Public Senior High School in TapungDistrict. This research used primer data with scale likert of five variables. Thisresearch used regression Analyze model approach. Method analyzes used wasvalidated test, reliability and linear regression with moderation test. The result ofthe research was shown that competency has a positive and significant effecttoward teacher performance, motivation has positive and significant effect towardteacher’s work performance. Supervision has a positive and significant effecttoward teacher’s work performance. The moderated competency by supervisionwas affected toward teacher’s work performance of Public Senior High School atTapung. A motivation which was moderated by supervision was not effected to thework performance of Public Senior High School teacher at Tapung District.
PENGARUH MOTIVASI DAN IKLIM PSIKOLOGIS TERHADAP KINERJA PEGAWAI PADA KANTOR PELAYANAN PAJAK MADYA PEKANBARU DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Mianto, Astris; Hendriani, Susi; Efni, Yulia
Jurnal Tepak Manajemen Bisnis Vol 10, No 3 (2018)
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This study aims to determine and analyze the influence betweenMotivation and Psycological Climate, on the Employee Performance of KantorPelayanan Pajak Madya Pekanbaru With Job Satisfaction As InterveningVariables. The population of this study were employee in Kantor Pelayanan PajakMadya Pekanbaru with the all level who totaled 95 people. The sample in thisstudy were 95 people obtained by the method of Stratified Random Sampling. Theinstrument used for data collection is by ordinal scale model questionaire. To testthe hypothesis used descriptive analysis and path analysis. The results of dataanalysis show that (1) Motivation has a positif and significant effect onPerformance, (2) Psycological Climate has a positif and signifikant effect onPerformance (3) Job Satisfaction has a positif and significant effect onPerformance (4) Motivation has a positif and significant effect on Performancewith Job Satisfaction As Intervening Variables (5) Psycological Climate has apositif and significant effect on Performance with Job Satisfaction AsIntervening Variables.
PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN BAGIAN PRODUKSI KELAPA SAWIT PADA PT. PERKEBUNAN NUSANTARA V KEBUN SEI GALUH Riyanto, Agung; Hendriani, Susi; Efni, Yulia
Jurnal Tepak Manajemen Bisnis Vol 10, No 4 (2018)
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This research aims to determine the influence of leadership andorganizational culture on job satisfaction and employee performance of palm oilproduction at PT. Perkebunan Nusantara V Kebun Sei Galuh. This research usedprimary data which obtained from interviews and questionnaires to all employeesat PT. Perkebunan Nusantara V Kebun Sei Galuh. Secondary data obtainedrelated to the object and organizational structure. The sample of the research wasall employees who numbered 150 people. The analytical method used in thisresearch was using path analysis (path analysis) with the help of SPSS program.From result of the test which have been done, there was direct influencebetween leadership to performance equal to 0,689, indirect influence betweenleadership to performance through job satisfaction equal to 0,1867, directinfluence between organizational culture to performance equal to 0,784, indirectinfluence between organizational culture to performance through job satisfactionequal to 0.760, and the effect of job satisfaction on the performance equal to0.271, so the total effect was 1.181. Result of calculation of coefficient ofdetermination (R2) was equal to 0.954 which mean, leadership variable andorganizational culture through job satisfaction influence to employeeperformance equal to 95,4%, while the rest 4,6% influenced by other variablesnot examined in this research.
Analisis Kebijakan Pendanaan, Kepemilikan Manajerial Dan Aliran Kas Bebas Terhadap Kebijakan Dividen Pada Perusahaan Non Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ( BEI ) Efni, Yulia
Jurnal Ekonomi Vol 19, No 01 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.452 KB) | DOI: 10.31258/je.19.01.p.%p

Abstract

Penelitian ini bertujuan menganalisis kebijakan pendanaan, kepemilikan manajerial dan aliran kasterhadap penentuan kebijakan deviden pada perusahaan Non Manufaktur . Berdasarkan hasil regresilinear berganda dan pengujian hipotesis maka secara simultan kebijakan pendanaan, kepemilikanmanajerial dan alirankan bebas mempunyai kontribusi secara bersama terhadap penetapan kebijakandeviden. Secara parsial variable kepemilikan manajerial mempunyai pengaruh yang paling signifikandalam penentuan kebijakan deviden, sedangkan kebijakan pendanaan ( hutang) juga signifikanterhadap kebijakan deviden dan alirankas bebas tidak mempunyai pengaruh yang signifikan.