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PENGARUH PROFITABILITAS, INVESTMENT OPPORTUNITY SET (IOS), LIKUIDITAS DAN KEBIJAKAN DIVIDEN (Studi pada Perusahaan Sektor Consumer Goods di Bursa Efek Indonesia) Hesty Erviani Zulaecha; Desrir Miftah
JMB : Jurnal Manajemen dan Bisnis Vol 7, No 1 (2018): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v7i1.1570

Abstract

The purpose of investment done by investors in the capital market is to getreturn of said investment. Expectations of investors in investing is to obtaindividend payout ratio. dividend payout ratio can be determined by analyzingthe company's financial performance which is proxied by Return on Assets,Sales Growth, Market to Book Value and Current Ratio. Companies classifiedin consumer goods sector selected as the population used in this study arelisted on the Stock Exchange 2013-2016 period. Purposive sampling is usedto get the sample in this research using criterias and 12 companies or 48firm-years are the samples. This research is using multiple linear regression.Based on the results of the partial test (t test) on the real level (α) = 5% canbe seen that the variablel return on assets have a significant and positiveimpact on dividen payout ratio, Sales Growth, Market to Book Value andCurrent Ratio have no significant effect on dividen payout ratio.
SHARIA GOVERNANCE DAN KINERJA LEMBAGA KEUANGAN SYARIAH: FIRM SIZE SEBAGAI PEMODERASI Febri Rahmi; Leny Nofianti; Andi Irfan; Desrir Miftah
JURNAL AL-IQTISHAD Vol 14, No 2 (2018): Akuntansi Manajemen
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v14i2.6793

Abstract

Islamic Banking has astrategic rolein improving the welfare of the people, through theintermediation process of lending and funding distribution activities and the provision of other financial services, based on the principles of sharia. The study looked at the relationship between the application of the principles of Shari'ah governance and performance of Islamic financia linstitutions in Riau. In this study, the performance of Islamic banking financial institutions measuredusing the Balanced Scorecard. The research was conducted on Islamic banking institutions in Riau, both Islamic Banks (BUS) and Sharia (UUS) successfully collected the data by 35 respondents. This study shows that sharia governance is able to influence the performance of sharia financial institutions in Riau Province as evidenced by a coefficient of 5.008 with a significance level of 0.000 much smaller than the value of α (0.05). The results of this next study indicate that sharia governance is not able to influence the performance of Islamic financial institutions in Riau Province after being moderated by firm size as evidenced by a coefficient of -1.933 with a significance level of 0.071 greater than the value of α (0.05).
PENGARUH UKURAN PERUSAHAAN TERHADAP HUBUNGAN ANTARA KOMPENSASI DAN MOTIVASI KERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING DALAM INVESTASI BERTAHAP: STUDI EKSPERIMEN Desrir Miftah; Andi Irfan
Solusi Vol 11, No 3 (2012)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v11i3.2011

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ukuran perusahaan terhadap hubungan antara kompensasi dan motivasi kerja dengan kepuasan kerja sebagai variabel intervening dalam investasi bertahap, Subjek dalam penelitian ini merupakan mahasiswa Jurusan Akuntansi S1 yang diproksikan sebagai Manajer Perusahaan. Mahasiswa yang dipilih sebagai subjek adalah mahasiswa yang telah menyelesaikan lebih 120 SKS dari 156 SKS yang wajib diselesaikan.Penelitian ini dalam bentuk eksperimen dengan design 3 x 2 between subject. Eksperimen dirancang dengan menggunakan satu perlakuan dalam tiga kondisi yang berbeda. yaitu: low compensation. middle compensation dan high compensation dan small firm serta big finn. Untuk mengurangi pengaruh variabel ekstemal yang dapat mengganggu validitas internal hasil penelitian maka eksperimen ini melakukan randomisasi terhadap kondisi perlakuan. Dalam hal ini, setiap partisipan hanya akan mengalami satu kondisi perlakuan saja dan akan berbeda dengan partisipan lain dan akan diukur kepuasan kerja.