scholarly journals Pengaruh Profitabilitas, Kebijakan Dividen, dan Struktur Modal pada Nilai Perusahaan

2019 ◽  
Vol 29 (2) ◽  
pp. 804
Author(s):  
Ni Kadek Puspita Yadnya Dewi ◽  
Ida Bagus Putra Astika

The purpose of this study is to know empirically the effect of profitability, dividend policyi andi capital structure on thei value of LQ45 companiesi listedi oni thei Indonesiai Stocki Exchangei for the periodi 2014-2018. Samplesi werei selectedi usingi purposive samplingi techniquei to obtaini a totali samplei of six companies, so the numberi of observationsi with a studyi period of 5 years was 30 observations. Total populations were sixtyeight companies. The data analyse technique used is multiple linear regression analysis. Based on the analysis that has been done shows that the probability, dividend policy and capital structure significant positive effect on value of the company. Keywords : Profitability; Dividend Policy; Capital Structure; Company Value

Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Dewi Puspitasari

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.


2021 ◽  
Vol 6 (4) ◽  
pp. 311-316
Author(s):  
Lalu Heri Saputra Jaya ◽  
Eny Ariyanto

This study aims to analyze the effect of vigor, dedication and absorption on the employee performance of PT Garuda Indonesia Cargo. The object of this study is the employees of PT Garuda Indonesia at the Head Office Cargo Directorate, which is located in the Cargo Area of Soekarno-Hatta Airport. The population of this study is 93 employees of PT Garuda Indonesia at the Head Office Cargo Directorate. The sampling method used is a census sample. Therefore, the sample of this study is 93 employees. Multiple linear regression analysis is used in this study with the help of the SPSS application version 26. The results of this study indicate that simultaneously, vigor, dedication and absorption have a positive and significant effect on employee performance. Partially, both vigor and dedication have a significant positive effect on employee performance. Meanwhile, absorption has no effect and is not significant. The magnitude of the influence (R Square) of vigor, dedication and absorption on employee performance is 48,1%.


JEMAP ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 47
Author(s):  
Aria Ahmad Pradana ◽  
Retno Yustini Wahyuningdyah

The purpose of this research is to analyze the effect of discount, bonus pack, in-store display, and store atmosphere towards customer’s impulsive buying decision. The amount of sample in this research is 120. Sampling technique used in this research is purposive sampling and analyzed by multiple linear regression analysis using SPSS version 19. The result showed that discount has a significant and positive effect towards impulsive buying decision; bonus pack has a significant and positive effect towards impulsive buying decision; in-store display has a significant and positive effect towards impulsive buying decision; and store atmosphere has a significant positive effect towards impulsive buying decision.


Author(s):  
I Wayan Gde Wahyu Purna Anggara ◽  
A. A. N. B Dwirandra

This study uses Lintner's (1956) dividend estimation model to test the effect of earnings and leverage on dividend policy. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange between 2014 to 2016. Sampling research conducted by purposive sampling technique which further collected as many as 52 company samples with 139 observations. This study meets the pre-assumption test required as a requirement to perform multiple linear regression analysis. The results of the analysis show that: (1) earnings has a positive effect on dividend policy, (2) leverage has no negative affect on dividend policy.


2021 ◽  
Vol 23 (2) ◽  
pp. 109-119
Author(s):  
Anggun Wimidhati ◽  
Iin Indarti ◽  
Wenny Ana Adnanti

The purpose of this study was to analyze the effect of liquidity, leverage, and profitability on firm value of food and beverage companies listed on the Indonesia Stock Exchange period 2014-2018. The population were 72 and the sample were 40 companies. This study used the technique of classical assumption test and multiple linear regression analysis. Partial results of research showed that liquidity did not affect firm value, leverage had a significant positive effect on firm value, profitability had significant positive effect on firm value.


2017 ◽  
Vol 10 (2) ◽  
pp. 50
Author(s):  
Larbiel Hadi

This study aims  to determine the effect of financial compensation to the performance of employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan, the influence of non-financial compensation to the performance of employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan, the influence of financial and nonfinancial compensation simultaneously to the performance of employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan and whether the performance difference between regular employees and contract employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan. The sample in this study amounted to 44 respondents were distributed to the employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan. Data analysis methods used are quantitative analyzes using the validity test, reliability test, test for normality, the assumption of classical test, multiple linear regression analysis and mean difference test. The results of studies using multiple linear regression analysis is financial compensation and a significant positive effect on the performance of employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan, non financial compensation and a significant positive effect on the performance  of employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan, financial and nonfinancial compensation simultaneously positive and significant effect on the performance of employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan, while the test results by using the average difference is there is no performance difference between regular employees and contract employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan.


2020 ◽  
Vol 1 (2) ◽  
pp. 33-42
Author(s):  
Ella Anastasya Sinambela ◽  
Rahayu Mardikaningsih ◽  
Samsul Arifin ◽  
Halvinda Dyah Ayu

Abstract Professionalism is the main requirement of every company because the skills possessed by employees will make a meaningful contribution to the realization of company goals. Employees who have an attitude of professionalism have the ability to understand duties and responsibilities, maintain relationships and social interaction in the workplace and focus on work matters. Work professionalism is one of the most important aspects of achieving success at work. This study aims (a) to analyze and determine the effect of competence on employee professionalism; (b) to analyze and determine the effect of work supervision on employee professionalism; and (c) to analyze and determine the effect of competency and work supervision simultaneously on employee professionalism. This research was conducted by involving 91 respondents and using multiple linear regression analysis with the help of the SPSS Ver program. 25. The population involved in this research is the production employees of PT Unicharm Indonesia. The results showed that work competency and supervision had a significant positive effect partially and simultaneously on employee professionalism. Keywords: competence, supervision, professionalism


2020 ◽  
Vol 1 (02) ◽  
pp. 133-140
Author(s):  
Meli Andriyani ◽  
Riski Ardianto

The bank as a service company places great importance on satisfaction through services and products. The purpose of this study was to determine the effect of service quality and product quality on customer satisfaction. The research was conducted by distributing questionnaires to 100 respondents, namely bank customers who live and have bank accounts in the Cibubur area. The research data were analyzed using multiple linear regression analysis. The study found that service quality did not affect customer satisfaction, while product quality had a positive effect on customer satisfaction.


2021 ◽  
Vol 5 (2) ◽  
pp. 160-175
Author(s):  
Ade Nuryunita Thahir ◽  
Iman Karyadi ◽  
Yanis Ulul Azmi

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.


2020 ◽  
Vol 5 (1) ◽  
pp. 12-23
Author(s):  
Rendy Aziz Syahputra ◽  
Ijma Ijma

Abstract: This research aims to explanatory and analyze the influence of liquidity, solvability, effectivity and profitability on the dividend policy. Research subject at 12 Consumer Good Industry companies listed in Indonesia Stock Exchange (IDX) in the period 2014-2018. This research used the purposive sampling method. Data obtained from corporation annual reports which are available on the official site of Indonesia Stock Exchange. The analytical tool used is the multiple linear regression analysis with the help of statistical software IBM SPSS 26. The result of multiple linear regression analysis shows that Liquidity, Solvability, and Effectivity has’t influence on Dividend Policy, while Profitabilty is the only one variable that has positive influence and significant toward Dividend Policy.  Keywords: Liquidity, Solvability, Effectivity, Profitability, Dividend Policy Abstrak: Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh likuiditas, solvabilitas, efektivitas dan profitabilitas terhadap kebijakan dividen. Subjek penelitian pada 12 perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2018. Penelitian ini menggunakan metode purposive sampling. Data diperoleh dari laporan tahunan yang tersedia pada situs resmi Bursa Efek Indonesia. Alat analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan program statistik IBM SPSS 26. Hasil analisis regresi linear berganda menunjukkan bahwa Likuiditas, Solvabilitas, dan Efektivitas tidak berpengaruh terhadap Kebijakan Dividen, sedangkan Profitabilitas hanya salah satu variabel yang berpengaruh positif dan signifikan terhadap Kebijakan Dividen. Kata kunci: Likuiditas, Solvabilitas, Efektivitas, Profitabilitas, Kebijakan Dividen


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