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<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018-2020 ]]>
<![CDATA[Nadila Putri Ayu Venolika]]>;
<![CDATA[Lita Permata Sari]]>;
<![CDATA[Triska Dewi Pramitasari]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 7 (2022): AGUSTUS 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v1i6.2188
<![CDATA[Property and Real Estate Company is one type of business that is growing rapidly in Indonesia. Property and Real Estate Company is one of the companies listed on the Indonesia Stock Exchange and is considered more productive and can provide wide-ranging effects so as to increase the added value of Property and Real Estate, increase workforce, generate foreign exchange sources, and contribute to taxes and customs. biggest. The purpose of this study was to determine the effect of Intellectual Capital on Company Value with Financial Distress as an intervening variable in Property and Real Estate companies listed on the IDX in 2018-2020. The population of this study is all property and real estate companies listed on the 2018-2020 period (IDX) as many as 73 companies. The sampling technique was determined by purposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation-Partial Least Square (PLS-SEM) method. The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that intellectual capital has a negative but not significant effect on financial distress, intellectual capital has a significant negative effect on firm value, financial distress has a positive but not significant effect on firm value. The results of the indirect effect hypothesis test show that intellectual capital has a positive but not significant effect on firm value through financial distress.]]>
<![CDATA[PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA ASN MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA POLRES SITUBONDO ]]>
<![CDATA[Dewi Kamalisa]]>;
<![CDATA[Karnadi Karnadi]]>;
<![CDATA[Lita Permata Sari]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 8 (2022): SEPTEMBER ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v1i8.2205
<![CDATA[The purpose of this study was to analyze the effect of the variable influence of work discipline and work environment on the performance of ASN through work motivation as an intervening variable at the Situbondo Police Office. By using the structural equation model of Partial Least Square (PLS). The result of the direct influence hypothesis test using the Smart PLS 3.0 application Work discipline has a positive but not significant effect on work motivation (H1 is rejected), the work environment has a significant positive effect on work motivation (H2 is accepted), Work discipline has a significant positive effect on ASN performance (H3 is accepted), The Work environment has a positive but not significant effect on ASN Performance (H4 rejected), Work discipline has a positive significant effect on ASN Performance (H5 accepted), Work discipline has a positive but not significant effect on ASN Performance through work motivation (H6 rejected), and the work environment has a significant positiveefeect on the performance of ASN through work motivation (H7 is accepted).]]>
<![CDATA[PENGARUH CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PEREODE 2017 – 2020 ]]>
<![CDATA[Nia Nur Rohmatillah]]>;
<![CDATA[Lita Permata Sari]]>;
<![CDATA[Triska Dewi Pramitasari]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 1 (2023): JANUARI 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v2i1.2634
<![CDATA[Taxes have an important role in supporting development in Indonesia. Tax revenue compared to other sources of revenue is one of the largest sources of revenue for the state. The purpose of this study is to analyze and examine the effect of capital intensity on tax avoidance with financial distress as an intervening variable. The population in this study are manufacturing companies in the Textile and Garment Sub-Sector listed on the Indonesia Stock Exchange for the 2017-2020 period. The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that capital intensity has no significant effect on financial distress, capital intensity has no significant effect on tax avoidance, financial distress has a significant effect on tax avoidance, and capital intensity has no significant effect on tax avoidance. Tax avoidance through financial distress has a positive but not significant effect.]]>
<![CDATA[PENGARUH LEVERAGE TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR HEALTHCARE YANG TERDAFTAR DI BEI PERIODE 2017-2020 ]]>
<![CDATA[Suzhmita Agustiarini]]>;
<![CDATA[Ika Wahyuni]]>;
<![CDATA[Lita Permata Sari]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 4 (2022): MEI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v1i4.2124
<![CDATA[The background of this research is because of the unstable economic situation due to the impact of the Covid-19 pandemic. Some of the impacts of the Covid-19 pandemic are the weakening of people's purchasing power, the decline in investment figures in various business sectors and prices that are gradually decreasing. In contrast to other sectors, health products from healthcare sector companies are in fact much needed by the community. Are companies in the health care sector experiencing the same thing as companies in other sectors that experienced a decline in stock prices and a decrease in investment levels while the consumption level of health products increased. The purpose of this study was to examine the effect of Leverage on Stock Return with Profitability as an intervening variable. The population in this study were healthcare sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique was determined by purposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that Leverage has a significant negative effect on Profitability, Leverage has a significant positive effect on stock returns, Profitability has a significant positive effect on stock returns. The results of the hypothesis test of the indirect effect show that Leverage on stock returns through profitability has a significant negative effect.]]>
<![CDATA[PENGARUH FREKUENSI PERDAGANGAN SAHAM DAN TRADING VOLUME ACTIVITY TERHADAP BID ASK SPREAD DENGAN RETURN SAHAM SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA TAHUN 2017 – 2020 ]]>
<![CDATA[Dina Windiana]]>;
<![CDATA[Mohammad Yahya Arief]]>;
<![CDATA[Lita Permata Sari]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 4 (2022): MEI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v1i4.2090
<![CDATA[Invesment is a commitment to a number of funds or other resources made at this time, with the aim of obtaining a number of benefits in the future. Investors as actors in every trading activity in the capital market need relevant information in making decisions to carry out trading activities in the capitals market, be it buying, holding or selling the securities the own. The purpose of this study was to analyze and examine the influence of Stock trading frequency and Trading volume activity on Bid ask spread through Stock returns. This research uses quantitative research methods. The population in this study are companies listed in the LQ45 Index with a sample of 9 companies. The sampling technique used was purposive sampling technique. Data analysis and hypothesis testing in this study used the Structural Equation Model – Partial Least Square (PLS–SEM). The results of the analysis using the Smart Partial Least Square (PLS) 3.0 software, show that of Stock trading frequency has a significant positive effect on Stock returns, Trading volume activity has a negative but not significant effect on Stock returns, Stock trading frequency has a significant positive effect on the Bid ask spread, Trading volume activity has a significant positive effect on the Bid ask spread, Stock return has a significant positive effect on the Bid ask spread. the results of the influential hypothesis that are not immediately pointed to the of Stock trading frequency on the Bid ask spread through Stock returns has a positive but not significant effect, Trading volume activity on the Bid ask spread through Stock returns has a negative but not significant effect.]]>
<![CDATA[ANALISIS PENGARUH LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS DENGAN NET INTEREST MARGIN SEBAGAI VARIABEL INTERVENING PADA BANK UMUM KONVENSIONAL PERSERO YANG TERDAFTAR DI OJK ]]>
<![CDATA[Royhan Tofail Wakid]]>;
<![CDATA[Lita Permata Sari]]>;
<![CDATA[Ida Subaida]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 1 (2022): FEBRUARI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v1i1.1849
<![CDATA[Bank is one of the institutions of stability of the financial system and banking system of a country that has prospects in the future in all economic conditions. State-owned conventional banks registered with the Otoritas Jasa Keuangan (OJK) have been supervised with integrity so that they are able to provide trust for users of financial services. The purpose of this study is to analyze the effect of the Loan to Deposit Ratio on Profitability at Persero conventional banks at OJK through Net Interest Margin. This research uses descriptive and quantitative methods. The population of this study are conventional banks registered with the Otoritas Jasa Keuangan (OJK). The sampling technique was determined by purposive sampling method. Data analysis and testing using Structural Equation Model – Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, indicate that the Loan to Deposit Ratio has a significant negative effect on Net Interest Margin, Loan to Deposit Ratio has no significant effect on Profitability, and Net Interest Margin has a significant effect on Profitability. The results of the indirect effect hypothesis test show that the Loan to Deposit Ratio variable on Profitability through Net Interest Margin has a significant negative effect.]]>
<![CDATA[PENGARUH EARNING PER SHARE DAN DEBT TO EQUITY RATIO T ERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Perbankan Konvensional Yang Terdaftar Di BEI Periode 2018-2020) ]]>
<![CDATA[Lutfi Chairul An am]]>;
<![CDATA[Lita Permata Sari]]>;
<![CDATA[Triska Dewi Pramitasari]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 8 (2022): SEPTEMBER ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v1i8.2213
<![CDATA[The company is an organizational body that has an important role in the economic development of a country, especially for investors. The purpose of this study was to analyze and test the effect of EPS, DER on stock returns with dividend policy as an intervening variable. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sampling technique was determined by purposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model – Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that EPS has a significant effect on dividend policy, DER has a significant effect on dividend policy, EPS has a significant effect on stock returns, DER has a significant effect on stock returns, dividend policy has a significant effect on stock returns. The results of the indirect effect hypothesis test show that the EPS variable on stock returns through dividend policy has a significant positive effect, DER on stock returns through dividend policy has a significant negative effect.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA TAHUN 2017-2021 ]]>
<![CDATA[Stiyo Pamungkas Raharjo]]>;
<![CDATA[Lita Permata Sari]]>;
<![CDATA[Triska Dewi Pramitasari]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 5 (2022): JUNI 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v1i5.2128
<![CDATA[The company began to change its business strategy which was initially based on labor (labor based business) to a business based on knowledge (knowledge based business) as an actualization of one form of intangible assets (intangible assets). Intellectual capital provides added value to the company. If the company has Intellectual capital with good governance, it will have an impact on the company's market value. The purpose of this study is to analyze and test the Influence of Intellectual Capital on company Value through financial performance. This research uses quantitative research methods. The population in the study were companies listed in the LQ45 Index with a sample of 9 companies. The sampling technique uses purposive sampling technique . Data analysis and hypothesis testing in this study used the Structural Equation Model – Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that Intellectual capital has a significant positive effect on financial performance, Intellectual capital has a positive but not significant effect on company value, financial performance has a significant positive effect on financial performance The value of the company. The results of the hypothesis test of indirect influence show that the intellectual capital variable on the company's value through financial performance has a positive but not significant effect.]]>
<![CDATA[PENGARUH LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Periode 2020) ]]>
<![CDATA[Vania Rika Corina]]>;
<![CDATA[Ika Wahyuni]]>;
<![CDATA[Lita Permata Sari]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 2 (2022): MARET ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v1i2.1889
<![CDATA[The background of this research is because the development of the consumer goods industry sector is one of the pretty interesting industries and consumer goods products are always needed in daily life. The consumer goods industry is one of the most needed industrial sectors, because all consumer goods industrial products are always in demand by the public, especially now that Indonesia is a very large country with a large population. The consumer goods industry sector is one of the business sectors that will continue to experience growth. Along with the increasing population growth and current economic conditions in Indonesia, the demand for this consumer goods industrial sector will continue to increase. This study aimed to analyze and examine the effect of leverage on tax avoidance in consumer goods industrial sector companies through profitability. The sampling technique was carried out by purposive sampling by determining certain criteria. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS - SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that Leverage (DAR) has a significant positive effect on Profitability (ROA), Leverage (DAR) has a negative but not significant effect on Tax Avoidance (ETR), and Profitability (ROA) has a significant positive effect against tax avoidance (ETR). The results of the indirect hypothesis test show that the variable Leverage (DAR) on Tax Avoidance (ETR) through Profitability (ROA) has a significant positive effect.]]>
<![CDATA[UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING TAHUN 2018-2021 ]]>
<![CDATA[Uswatun Hasanah]]>;
<![CDATA[Lita Permatasari]]>;
<![CDATA[Ida Subaida]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 2 (2023): FEBRUARI 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v2i2.2952
<![CDATA[Food and beverage companies are one of the business sectors that continue to experience growth. Along with increasing number growth population in Indonesia, the total demand for food and beverages continue increase. The purpose of this research is to analyze and test the company’s size and Leverage on company value in Food Companies and Beverages listed on the IDX through the dividend policy. Data analysis and hypothesis testing in this study using the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application, shows the size of the company has a positive and significant effect on dividend policy. Leverage has a positive effect but not significant on dividend policy. Company size has a positive effect but not significant to company value. Leverage has a negative and significant effect on company value. Dividend policy has a positive effect but not significant to company value. Indirect hypothesis test results shows that company size has a negative effect but not significantly to the value of the company through the dividend policy. Leverage positive but not significant effect on company value through Dividend policy.]]>
