PENGARUH STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN PADA PT. ASTRA INTERNATIONAL, Tbk

Descriptive Research ◽

Data Collection Instrument ◽

The purpose of this study is to determine the effect of capital structure on corporate performance Population of this study is the financial statements of PT. Astra International Tbk listed on Indonesia Stock Exchange 2009-2016. This research is quantitative descriptive research to know influence of capital structure to company performance. The data collection instrument uses direct documentation and observation which is then analyzed using simple linear regression. Data analysis using simple linear regression test, hypothesis test using SPSS 20. The result obtained is capital structure have positive and significant effect to company performance.

PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA TOKO MULIA GORDYN

10.31227/osf.io/u5tch ◽

2018 ◽

Author(s):

STIM Sukma

Keyword(s):

Linear Regression ◽

Data Collection ◽

Data Processing ◽

Financial Statements ◽

Descriptive Research ◽

Data Collection Instrument ◽

The purpose of this study is to determine the effect of receivable turnover on profitability. The population of this study is the financial statements Store Mulia Gordyn year 2005-2016. This research is a quantitative descriptive research to know the effect of receivable turnover to profitability. The data collection instrument uses direct documentation and observation which is then analyzed using simple linear regression. Data processing using SPSS 20. The result of this research is receivable turnover have positive and significant effect to profitability

PENGARUH KEPRIBADIAN TERHADAP KINERJA KARYAWAN DI HOTEL ELRESAS LAMONGAN

Adbis: Jurnal Administrasi dan Bisnis ◽

10.33795/j-adbis.v11i2.32 ◽

2017 ◽

Vol 11 (2) ◽

pp. 221

Author(s):

Nilawati Fiernaningsih

Keyword(s):

Linear Regression ◽

Employee Performance ◽

Hypothesis Test ◽

Sampling Technique ◽

Coefficient Of Determination ◽

Performance Variables ◽

Descriptive Research ◽

Entire Amount

The purpose of this study to determine the effect of personality on employee performance. The type of research used is quantitative descriptive research. Sampling technique using non probability sampling method with saturated sampling technique that is taking the entire amount of the population to be sampled that is a number of 30 respondents. Methods of data collection by interview, questionnaire and observation. For data analysis used simple linear regression. Based on the analysis of data processing that has been tested in this study stated valid and reliable. The result of simple linear regression equation is Y = 26,309 + 2,061X. Results of the hypothesis test are known to be> ttable> 5,025> 2.048. Coefficient of determination of 0.474. While the percentage of the magnitude of the influence between the variable personality and employee performance variables of 49.2% and the rest of 50.8% influenced by other variables not examined in this study.

PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

SULTANIST: Jurnal Manajemen dan Keuangan ◽

10.37403/sultanist.v6i2.121 ◽

2019 ◽

Vol 6 (2) ◽

pp. 1-8

Author(s):

Maria Emas P. Siallagan ◽

Yansen Siahaan ◽

Jubi Jubi ◽

Ady Inrawan

Keyword(s):

Linear Regression ◽

Firm Value ◽

Stock Exchange ◽

Hypothesis Test ◽

Descriptive Analysis ◽

Quantitative Descriptive Analysis ◽

Regression Test ◽

Negative Effect ◽

The purposes of this research are to know the description of profitability, firm value, and leverage, to determine the effect of profitability on the value and to determine leverage ability to moderated profitability reletionships with firm value at Farmasi Sub-Sector Company listed on the Indonesia Stock Exchange. The research was conducted with qualitative descriptive analysis method and quantitative descriptive analysis. The data are collected by using documentation method. The analysis technique used simple linear regression, moderation regression, correlation coefficient, determination coefficient and hypothesis test. Data are analysed with the help of SPSS version 20. The results of this research be summarized as follows: 1. Average ROE fluctuated and tended to decline, the average DER fluctuated and tended to increase, and the average PBV fluctuated and tended to increase. 2. The results of simple linear regression test showed that profitability has negative effect on firm value. 3. The results of the moderation regression test showed that leverage weakens the profitability relationship with the value. 4. The results of testing the first hypothesis can be concluded that profitability has a negative effect not significant on firm value. 5. The results of the second hypothesis test can be concluded that leverage is able to moderate the relationship between profitability and firm value.The research suggest that companies increase sales to optimize profits, use debt to increase company productivity, control the existing management of the company and distribute dividend to shareholders.

The Influence of Capital Structure, Growth, Company Size to Profitability and Company Value of Manufacture Firms Listed in Indonesia Stock Exchange

HASANUDDIN JOURNAL OF BUSINESS STRATEGY ◽

10.26487/hjbs.v1i3.254 ◽

2019 ◽

Vol 1 (3) ◽

pp. 66-78

Author(s):

Bernon Sampe Tondok ◽

Cepi Pahlevi ◽

Andi Aswan

Keyword(s):

Capital Structure ◽

Firm Size ◽

Positive Impact ◽

Stock Exchange ◽

Company Size ◽

Manufacturing Companies ◽

Descriptive Research ◽

Company Value ◽

Company Growth

This study examines the effect of capital structure, company growth, company size on profitability and company value the cases of manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative descriptive research using path analysis. Classical assumption evaluations are conducted comprising of normality, linearity, autocorrelation, multicollinearity, and heteroscedasticity test. The sample is 33 manufacturing companies listed on the Indonesia Stock Exchange from period 2013 – 2017. The results of the study found that there was a positive impact of capital structure, company growth, firm size on profitability and value of manufacturing companies.

STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING. (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2016-2018).

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v4i02.1219 ◽

2020 ◽

Vol 4 (02) ◽

Author(s):

Anindiya Mustika Gunarwati ◽

Siti Maryam ◽

Sudarwati Sudarwati

Keyword(s):

Capital Structure ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Manufacturing Companies ◽

Descriptive Research ◽

Company Value ◽

The purpose of this study was to determine the effect of Capital Structure and Firm Size on Firm Value with Profitability as Intervening Variables. (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange for the 2016-2018 Period). This research uses quantitative descriptive research type. Sample 27 companies using Purposive sampling technique. The analysis method uses path analysis with SPSS software version 21.Based on the test result min this study that the variable capital structure and company size have a positive and significant effect on profitability. Capital structure has no effect on firm value, firm size and profitability affect company value, and profitability is able to mediate the effect of capital structure and firm size on firm value. Keywords: capital structure, company size, profitability and firm value.

Pengaruh Fasilitas Kerja Terhadap Kepuasan Karyawan Di Imelda Hotel-Waterpark-Convention Padang

JURNAL PENDIDIKAN DAN KELUARGA ◽

10.24036/jpk/vol11-iss02/630 ◽

2020 ◽

Vol 11 (02) ◽

pp. 117

Author(s):

Nova Shabrina ◽

Ira Meirina Chair

Keyword(s):

Linear Regression ◽

Employee Satisfaction ◽

Coefficient Of Determination ◽

Sampling Techniques ◽

Validity And Reliability ◽

Descriptive Research ◽

Regression Test ◽

Program Version

The This study aims to determine the Effect of Working Facilities on Employee satisfaction at Imelda Hotel-Waterpark-Convention Padang. This type of research is classified into quantitative descriptive research with causative associative methods.1The population in this study were all employees who worked at Imelda Hotel-Waterpark-Convention Padang as many as 72 people using saturated sampling techniques. Data collection techniques usingma questionnaire with a Likert scale that has been tested for validity and reliability. Data were analyzed through description analysis and simple linear regression test and coefficient of determination with the help of SPSS Computer Program version 16.00. The results of the study show that: Work Facilities in the category of Good have a percentage of 51.39% and Satisfaction of employees with the category of Good has a percentage of 86.11%. Furthermore, the R Square value is 0.094 with the level of sig. 0.009 <0.05, the Work Facility variabledcan explain the variable Employee Satisfaction of 9.4% and 90.6% influenced by other factors.

Perputaran Piutang, Perputaran Modal Kerja, Perputaran Kas dan Struktur Modal terhadap Profitabilitas

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v3i2.1061 ◽

2020 ◽

Vol 3 (2) ◽

pp. 327-335

Author(s):

Bayu Wulandari ◽

Julyani Julyani ◽

Santi Santi ◽

Jessica Sulastio ◽

Lucianto Hanafie

Keyword(s):

Capital Structure ◽

Sampling Method ◽

Stock Exchange ◽

Descriptive Analysis ◽

Manufacturing Companies ◽

Working Capital ◽

Descriptive Research ◽

Trade Sector ◽

Fierce Competition

In the midst of an unstable Indonesian economy, it requires every company to be able to face and anticipate all situations to survive in increasingly fierce competition. This research aims to test whether receivables turnover, working capital turnover, cash turnover and capital structures have an influence on profitability in large and small trade sector manufacturing companies listed on the stock Exchange Indonesian. This research is a type of quantitative descriptive research which uses data from 62 companies manufacturing large and small trade sectors listed on the Indonesia Stock Exchange.The sampling method used in this study was purposive sampling and obtained as many as 18 samples. The research methods used are methods of descriptive analysis and analysis methods of multiple linear regression.The results showed that in a partial receivables turnover has no significant effect on profitability,working capital turnover has no negative and significant effect on profitability,cash turnover has no effect Significant impact on profitability and the capital structure has no significant effect on the profitability listed on the Indonesia Stock Exchange.Simultaneously the receivables turnover,working capital turnover,cash turnover and capital structure together have significant effect on the company's profitability measured from the profitability listed on the Indonesia Stock Exchange. Keywords: Receivables Turnover, Working Capital Turnover, Cash Turnover, Capital Structure, and Profitability.

Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Berdasarkan Siklus Hidup Perusahaan

e-Journal Ekonomi Bisnis dan Akuntansi ◽

10.19184/ejeba.v5i1.7740 ◽

2018 ◽

Vol 5 (1) ◽

pp. 69

Author(s):

Tia Ardianty Aulia ◽

Nining Ika Wahyuni ◽

Indah Purnamawati

Keyword(s):

Life Cycle ◽

Capital Structure ◽

Stock Exchange ◽

Hypothesis Test ◽

Secondary Data ◽

Company Performance ◽

Manufacturing Companies ◽

Regression Methods ◽

Life Cycle Stages ◽

The Capital Structure

This research aims to examine the effect of capital structure to the company's performance based on the life cycle. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2011-2015. Sampling by using purposive sampling method, that is by grouping companies into life cycle stages based on the average sales growth. The sample in this study as many as 98 companies. This research uses secondary data that the financial statements of companies manufacturing the years 2011-2015 were obtained in the Indonesia Stock Exchange. The data used include sales, debt, equity, assets and profit after tax.Methods of data analysis using Descriptive Statistics, Clasiccal Assumption Test, Regression Methods, and Hypothesis Test consisted of t Test, F Test and Coefficient of Determinatio (R Square). The results showed that the capital structure at start up, growth, and mature have a significant positive effect on company performance. The capital structure at each stage of the company life cycle is different, the greater the capital structure then the company's performance is increasing. Keywords: Capital Structure, Company Performance, Company Life Cycle, manufactur

Pengaruh Struktur Modal Terhadap Laba Pada PT. Telekomunikasi Indonesia (Persero) TBK

Jurnal Ekonomi dan Bisnis Dharma Andalas ◽

10.47233/jebd.v22i2.99 ◽

2020 ◽

Vol 22 (2) ◽

pp. 221-230

Author(s):

Jaka Wijaya ◽

Aliah Pratiwi

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Capital Structure ◽

Sampling Technique ◽

Financial Statements ◽

Consolidated Financial Statements ◽

Purposive Sampling ◽

Analysis Technique ◽

The Capital Structure

ABSTRACT This study aims to determine the effect of capital structure on earnings at PT. Telekomunikasi Indonesia (Persero) Tbk. This research uses associative research methods. The population used in this study is the entire consolidated financial statements of PT. Telekomunikasi Indonesia Tbk for 13 years from 2006 with the sampling technique used is purposive sampling, the sample used is 6 years from 2013-2018. The data analysis technique used is simple linear regression with SPSS 16 for windows. From the research conducted, the results show that the capital structure has no effect and is not significant to profit. This can be seen from the results of the t test conducted tcount obtained 1.661 <ttable 2.776, and sig value 0.172> 0.05, it can be concluded that the Capital Structure variable has no effect and is not significant on Profit. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal terhadap laba pada PT. Telekomunikasi Indonesia (Persero) Tbk. Penelitian ini menggunakan metode penelitian asosiatif. Populasi yang digunakan dalam penelitian ini yaitu seluruh laporan keuangan konsolidasi PT. Telekomunikasi Indonesia Tbk selama 13 tahun dari tahun 2006dengan Teknik sampling yang digunakanyaitu purposive sampling, sampel yang digunakan yaitu 6 tahun dari tahun 2013-2018. Teknik analisis data yang digunakan adalah regresi linier sederhana dengan program SPSS 16 for windows. Dari penelitian yang yang dilakukan diperoleh hasil yaitu Struktur Modal tidak berpengaruh dan tidak signifikan terhadap Laba. Hal ini terlihat dari hasil uji t yang dilakukan diperoleh nilai thitung 1,661 < ttabel 2,776, dan nilai sig 0,172 > 0,05, maka dapat disimpulkan bahwa variabel Struktur Modal tidak berpengaruh dan tidak signifikan terhadap Laba.

PENGARUH KONVERGENSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Benefita ◽

10.22216/jbe.v5i2.4645 ◽

2020 ◽

Vol 5 (2) ◽

pp. 275

Author(s):

Hendy Satria ◽

Jeni Jeni

Keyword(s):

Linear Regression ◽

Earnings Management ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Hypothesis Test ◽

Descriptive Analysis ◽

Total Sample ◽

T Test ◽

Return On Equity ◽

This research was conducted to determine the influence of IFRS convergence on earnings management. The main variable in this research is IFRS convergence. This research also use variable control to get other different influences such as size, growth, leverage and return on equity. The objects selected for this research are 32 samples of manufacture companies listed in Indonesia Stock Exchange with observation for 4 years totaling 128 observation samples, but because the data shows abnormal so researcher have done a data reduction using outliers test and the total sample obtained is 120 data samples. The analytical method used in this reserach is quantitative descriptive. The analysis test used is descriptive analysis, classical assumption test, multiple linear regression, hypothesis test (partial test and stimultaneous test), correlation analysis of R, test of coefficient determination, and paired sample t test. The results of analysis multiple linear regression test showed IFRS, growth and leverage have a significant effect on earnings management, while company size and return on equity have no significant effect on earnings management. Penelitian ini bertujuan untuk meneliti pengaruh konvergensi IFRS terhadap manajemen laba. Variabel utama dalam penelitian ini adalah Konvergensi IFRS dan Manajemen Laba. Dalam penelitian ini juga menggunakan variabel kontrol untuk menemukan apakah ada pengaruh lain yang berbeda antara lain ukuran perusahaan, pertumbuhan perusahaan, leverage, dan return on equity.Objek penelitian yang diambil berjumlah 32 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan selama 4 tahun sehingga berjumlah 128 sampel observasi, tetapi dikarenakan pada saat pengujian awal data menunjukkan tidak normal, maka peneliti melakukan reduksi data dengan uji outliers sehingga total sampel yang didapat menjadi 120 sampel data. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitatif. Uji analisis yang digunakan adalah analisis deskriptif, uji asumsi klasik, regresi linier berganda, uji hipotesis (uji parsial dan uji simultan), uji koefisien determinasi dan uji beda t test. Hasil dari pengujian analisis linear berganda menunjukkan bahwa IFRS, pertumbuhan perusahaan dan leverage berpengaruh signifikan terhadap manajemen laba, sedangkan ukuran perusahaan dan return on equity tidak berpengaruh signifikan terhadap manajemen laba.