Muhammad Rahmat
Universitas Ibnu Sina

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PENGARUH GCG, CSR, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Mefri Yudi Wisra; Defri; Muhammad Rahmat; Silvia Rizli Basnawati
Postgraduate Management Journal Vol. 2 No. 2 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.287 KB) | DOI: 10.36352/pmj.v2i2.502

Abstract

This study aims to examine the effect of GCG, CSR, and Leverage on Firm Value with Profitability fas fa fmoderating fvariable. fThe fsample fused fin fthis fstudy fuses fmanufacturing fcompanies flisted fon fthe fIndonesia fStock fExchange f(IDX) fin fthe fperiod f2016 fto f2020. fThe fnumber fof fsamples fused fis f25 fcompanies fwith f125 fobservations. fThe fsample fmethod fused fin fthis fresearch fis fpurposive fsampling, fwhile fthe fdata fanalysis fmethod fused fis fpanel fdata fregression fusing fthe fSPSS fprogram. The fresults fof fthis fstudy findicate fthat fGCG fhas fa fpositive feffect fon ffirm fvalue, fCSR fhas fno fnegative feffect fon ffirm fvalue, fand fleverage fhas fa fpositive feffect fon ffirm fvalue. fMeanwhile, fprofitability fas fa fmoderating fvariable fweakens fGood fCorporate fGovernance fon ffirm fvalue
PENGARUH AUDIT INTERNAL, KOMPETENSI AUDITOR, KESESUAIAN KOMPENSASI DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD Muhammad Rahmat; Mefri Yudi Wisra; Defri; M. Abdul Kholik; Silvia Rizli Basnawati
Postgraduate Management Journal Vol. 2 No. 2 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.091 KB) | DOI: 10.36352/pmj.v2i2.503

Abstract

Fraud or commonly known as fraudulent activities carried out in various modes and continues to increase over time. The high number of fraud cases that occur in Indonesia must be taken very seriously, for example by forming an internal audit team that has a really valuable role in monitoring activities to determine whether programs and fraud prevention have been running effectively. This study plans to decide the impact of internal audit, auditor competence, compensation suitability and whistleblowing system on fraud prevention in the Inspectorate General of the Ministry of Maritime Affairs and Fisheries with a sample of 117 respondents. Data collected through questionnaires, the method used in this study is multiple linear regression. The results show that internal audit, auditor competence, compensation suitability and whistleblowing system have a significant effect on fraud prevention
PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN BAJU BEKAS (THRIFT) DI KOTA BATAM Aliyas Aliyas; Ismawati Ismawati; Andi Hasanuddin; Muhammad Rahmat; Elminaliya Sandra
Postgraduate Management Journal Vol. 3 No. 1 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v3i1.607

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh harga dan kualitas produk terhadap keputusan pembelian baju thrift di kota Batam. Adapun yang menjadi objek penelitian ini adalah masyarakat kota Batam yang melakukan pembelian baju bekas (thrift). Sampel dalam penelitian ini berjumlah 80 orang. Pengambilan sampel dilakukan dengan simple random sampling. Data diperoleh dengan melakukan penyebaran kuisioner. Data yang diperoleh diolah dengan menggunakan aplikasi pengolahan data SPSS. Dari hasil penelitian, diketahui bahwa harga berpengaruh signifikan terhadap keputusan pembelian baju bekas (thrift), kualitas produk berpengaruh signifikan terhadap keputusan pembelian baju bekas (thrift). Secara simultan, harga dan kualitas produk berpengaruh signifikan terhadap keputusan pembelian baju bekas (thrift). Nilai r square sebesar 0,455 atau 45,5%. Hal ini berarti harga dan kualitas produk mampu menjelaskan variabel keputusan pembelian sebesar 45,5%. Sedangkan sisanya sebesar 54,5% dipengaruhi oleh faktor lain yang tidak dibahas dalam penelitian ini