scholarly journals PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN AGENCY COST SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR

2020 ◽  
Vol 28 (2) ◽  
pp. 188-206
Author(s):  
Rahyuningsih Rahyuningsih ◽  
Sri Ayem
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Path Analysis ◽  
Agency Costs ◽  
Agency Cost ◽  
Managerial Ownership ◽  
Analysis Method ◽  
Second Stage ◽  
Data Analysis Method ◽  
Sample Technique

This study aims to compare the leverage and managerial ownership of earningsmanagement with agency cost as an intervening variable. This study took apopulation of several companies listed on IDX and the number of samples in thisstudy were 16 companies, the sample technique used was purposive sampling.The data analysis method used is the path analysis. The results of this studyafter testing the first stage showed simultaneously that leverage and managerialownership affect agency cost and testing the second stage of leverage, managerialownership and agency cost affect earnings management. Partially through the ttest, in the first stage of testing that leverage affects agency cost and managerialownership does not affect agency cost. The second stage of testing that leveragedoes not affect earnings management, managerial ownership does not affectearnings management and agency costs affect earnings management.

scholarly journals PENGARUH PRAKTIK MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 12 (1) ◽  
pp. 35 ◽  
Author(s):  
Charlie Charlie
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Earnings Management ◽  
Firm Value ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Analysis Method ◽  
Good Corporate Governance ◽  
Data Analysis Method ◽  
Observation Period

<p class="Style1"><em>The purpose of this study is to examine the effect of corporate governance </em><em>(GCG) which is proxied through managerial ownership and institutional ownership, as </em><em>well as earnings management on firm value. The sample used is LQ 45 company with </em><em>observation period from 2011 to 2015. Data analysis method uses multiple linear </em><em>regression. The results of this study are that there are positive and significant effects of </em><em>managerial ownership, institutional ownership and earnings management on firm </em><em>value.</em></p><p class="Style1"><strong><em><br /></em></strong></p>

scholarly journals The Influence of Managerial Ownership and Institutional Ownership on Agency Costs (Studies on Manufacturing Companies in The Basic Industrial and Chemical Sectors Listed on The Indonesia Stock Exchange)

2018 ◽  
Vol 3 (1) ◽  
pp. 65-74
Author(s):  
Ramon Arthur Ferry Tumiwa ◽  
Nova Christian Mamuaya
Keyword(s):  
Data Analysis ◽  
Agency Costs ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Institutional Ownership ◽  
Industrial Sector ◽  
Agency Cost ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Analysis Method

The purpose of this study is to examine and analyze: (1) the effect of managerial ownership on agency costs, (2) the effect of institutional ownership on agency costs, and (3) the effect of managerial ownership and institutional ownership simultaneously affect to agency costs. This research was conducted at the primary industrial sector and chemical of manufacturing companies that listed on the Indonesia stock exchange 2014-2016. The companies analyzed amounted to 18 companies determined based on sampling criteria. The analysis method used is panel data analysis by using Eviews 9 programming computer. The results of this study found that managerial ownership has an insignificant relationship with agency cost. The institutional ownership has an insignificant with agency costs. The managerial ownership and institutional ownership have no significant effect on agency costs, simultaneous.

scholarly journals EFFECT OF PRODUCTS, PROMOTION, AND DISTRIBUTION OF PURCHASING DECISIONS ON FIGHTING BRAND

2020 ◽  
Vol 4 (2) ◽  
pp. 161-168
Author(s):  
Slamet Heri Winarno ◽  
Nurvi Oktiani
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Market Share ◽  
Significant Influence ◽  
Soft Drink ◽  
Statistical Techniques ◽  
Analysis Method ◽  
Purchasing Decisions ◽  
Purchasing Decision ◽  
Data Analysis Method

The presence of the fighting brand is the company's strategy to capture market share. In addition to releasing superior products that already exist in the market, it is also important for companies to fill the niche of business that is still empty, one of which is by introducing the fighting brand. Soft drinking products are currently favored by various groups of old, young, and children. This research is intended to determine the significant influence of marketing factors consisting of products, promotions, and distribution on the purchasing decision of S-tee soft drink brand fighter products produced by PT. Sinar Sosro. The study used respondents who have a habit of consuming S-tee products as many as 320 people. The data analysis method uses path analysis statistical techniques, which analyze the effect of each of the variables studied. Partially, promotion and distribution variables have a significant influence on purchasing decisions. The results also showed that 41.7% of the purchasing decisions of S-tee fighter brand products were influenced by product, promotion, and distribution, while 58.3% were influenced by other factors.

scholarly journals Pengaruh Penggunaan Media Sosial (Instagram) Terhadap Prestasi Akademik Mahasiswa

2019 ◽  
Vol 3 (2) ◽  
pp. 81
Author(s):  
Joy Maranatha Tarigan ◽  
Tritjahjo Danny Soesilo ◽  
Sapto Irawan
Keyword(s):  
Academic Achievement ◽  
Social Media ◽  
Academic Performance ◽  
Data Analysis ◽  
Path Analysis ◽  
Significant Influence ◽  
Analysis Method ◽  
Effect Data ◽  
Data Analysis Method ◽  
Share Information

Social media has become one part of the society, social media users, especially students, make everyone communicate with each other and share information. This research aimed to identifying the influence of using social media (instagram) on academic achievement. The subjects of the study were the 2015 SWCU FKIP BK students. The data analysis method used was path analysis. Based on data analysis, the results obtained sig = 0.711> 0.05 so that it can be said that there is no significant effect. Data values t = 0.373 < 2.002 and the value of R Square is 0.002, according the results, the concluded that there is no significant influence between the using of social media (instagram) on academic performance because of the influence of 0.2% and 99.8% influenced by other factors not explained in this research.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN DI KOTA JAYAPURA

2021 ◽  
Vol 3 (1) ◽  
pp. 29-40
Author(s):  
Dein S Marandof ◽  
Anthonius H. C. Wijaya ◽  
Cornelia D. Matani
Keyword(s):  
Data Analysis ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Analysis Method ◽  
Data Analysis Method ◽  
Sample Technique ◽  
Convenience Sampling ◽  
Pls Method

This study aims to analyze the factors that affect the compliance of taxpayers paying hotel tax,restaurant tax, and entertainment tax in Jayapura City. This study uses primary data obtained by disseminating questionnaires online due to the COVID-19outbreak in Indonesia and globally to 100 respondents. The data analysis method used is bystructure equation model (SEM) approach with Partial Least Square (PLS) method. The samplingmethod used is Convenience Sampling which is a sample technique based on the availability ofelements and the ease of obtaining them. Samples are taken or selected because they are in the rightplace and time. The result of this study is awareness of paying taxes, knowledge and understanding of taxation, taxperception affects taxpayer compliance.

PENGARUH PENGAWASAN PIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA MELALUI KEPUASAN KERJA PEGAWAI PERUSAHAAN DAERAH AIR MINUM ( PDAM ) KABUPATEN MALANG

2018 ◽  
Vol 4 (1) ◽  
pp. 11-26
Author(s):  
Samiadji Samiadji
Keyword(s):  
Job Satisfaction ◽  
Data Analysis ◽  
Path Analysis ◽  
Quantitative Research ◽  
Work Motivation ◽  
Analysis Method ◽  
Data Analysis Method

Basically, companies need not only qualified, capable and skilled employees, but most importantly they are willing to work hard and are eager to achieve optimal work. One of the things that can optimize employees in work is with business progress, because with the business progress of employees can perform their duties to the maximum in accordance with the set targets. The purpose of this study is to analyze the influence of supervisory leadership, work motivation, and job satisfaction that contribute simultaneously and significantly to work business progress PDAM Malang Velage employees. In accordance with the principal problems and research objectives that have been formulated, then this type of research is quantitative research. The sample in this research is 157 employee PDAM Malang Velage. Data analysis method used is path analysis. Based on the data analysis found that : (1) the supervision of leadership and work motivation influence simultaneously and significantly to job satisfaction, (2) the supervision of leadership, work motivation, and job satisfaction simultaneously and significantly affect the business progress , and (3) the supervision of leadership and motivation of work simultaneously and significantly affect business progress through job satisfaction. Keywords :  Supervision of Leadership, Work Motivation, Job Satisfaction, and Business Progress

scholarly journals PENGARUH KEPEMIMPINAN DEMOKRATIS TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING (Studi Pada Pegawai Dewan Perwakilan Rakyat Daerah Kota Y)

2020 ◽  
Vol 4 (1) ◽  
pp. 46
Author(s):  
Gigih Puja Priyagung ◽  
Nur Wening
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Employee Performance ◽  
Questionnaire Data ◽  
Analysis Method ◽  
Democratic Leadership ◽  
Leadership Motivation ◽  
Sample Technique ◽  
The Relationship ◽  
Simple Regression

This study aims to examine the democratic leadership on employee performance with motivation as an intervening variable on employee of the DPRD Kota Y. The sample technique in this study used a census and collected 35 respondents. The techniques of collecting data using a questionnaire. Data analysis method used in the form of simple regression, multiple regression and path analysis. The results show that the democratic leadership have a positive and significant effect on motivation. Motivation has a positive and significant effect on employee performance., Democratic leadership has a positive and significant effect on employee performance. And motivation can mediate the relationship between democratic leadership and employee performance.Kata Kunci: Democratic leadership, motivation, employee prformance

scholarly journals PENGARUH PENGALAMAN PETANI DAN PENGARUH ORANG LAIN TERHADAP ADOPSI MESIN TANAM RICE TRANSPLANTER DI KECAMATAN MOJOLABAN KABUPATEN SUKOHARJO

2020 ◽  
Vol 43 (1) ◽  
pp. 16
Author(s):  
Catur Munawaroh ◽  
Suminah Suminah ◽  
Hanifah Ihsaniyati
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Path Analysis ◽  
Random Sampling ◽  
Research Method ◽  
Research Result ◽  
Basic Method ◽  
Analysis Method ◽  
Data Analysis Method ◽  
Data Collection Technique

<p>This research aimed to observe the farmer’s experience, other people’s influence, farmer’s attitude to the adoption of rice transplanter planting machine and farmer’s adoption to the rice transplanter planting machine is Mojolaban Sub-district of Sukoharjo District and to observe the effect of farmer’s experience, other people’s influence and attitude in partially and simultaneously to the adoption of rice transplanter planting machine in Mojolaban Sub-district of Sukoharjo District. The basic method used was qualitative. The research location was determined as purposive in Mojolaban District. The sampling was done using proportional random sampling research method with the number of 60 respondents. The data collection technique was using observation, interview, and documentation. The data analysis method was using path analysis method.The research result showed that farmer’s experience in Mojolaban Sub-district was low, other people’s influence was rare, farmer’s attitude to the adoption of rice transplanter planting machine was disagree and farmer’s adoption to the rice transplanter planting machine was never adopt. Partially, farmer’s experience significantly effected to the adoption of rice transplanter planting machine directly greater than the attitude, the influence of other people has no significant effect on the adoption of rice transplanter planting machines and the attitude of farmers has a significant effect on the adoption of rice transplanter planting machines in Mojolaban District, Sukoharjo Regency. Farmer’s experience, other people’s influence and attitude simultaneously significantly affected to the adoption of rice transplanter planting machine in Mojolaban Sub-district of Sukoharjo District.</p>

scholarly journals PENGARUH CITRA MEREK DAN KEPERCAYAAN MEREK TERHADAP KEPUASAN PELANGGAN SERTA DAMPAKNYA TERHADAP LOYALITAS MEREK SEPEDA MOTOR MEREK HONDA

2015 ◽  
Vol 1 (3) ◽  
pp. 319-332
Author(s):  
Nurfadila Nurfadila ◽  
Maskuri Sutomo ◽  
Asriadi Asriadi
Keyword(s):  
Data Analysis ◽  
Customer Satisfaction ◽  
Path Analysis ◽  
Brand Loyalty ◽  
Brand Image ◽  
Brand Trust ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Data Analysis Method

Independent  variables  used  in  this  study  are  brand  image  and  brand  trust,  while  the  dependent variable  is  customer  satisfaction  and  brand  loyalty.  The  type  of  research  used  in  this  research  is descriptive causal method. Samples used in this study were as many as 97 respondents with the form of  sampling  using  techniques  Purposive  Sampling  and  Accidental  Sampling.  Data  analysis  method used in this research is path analysis method. Result of research indicate that brand image influence to  customer satisfaction,  brand  trust  influence  to  customer  satisfaction,  brand  image does  not influence to brand loyalty, brand trust influence to brand loyalty and customer satisfaction influence to brand loyalty. Variabel  independen  yang  digunakan  dalam  penelitian  ini  adalah  citra  merek  dan kepercayaan  merek,  sedangkan  variabel  dependen  adalah  kepuasan  pelanggan  dan  loyalitas merek. Jenis penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kausal. Sampel  yang  digunakan  pada  penelitian  ini  yaitu  sebanyak  97  responden  dengan  bentuk pengambilan  sampel  menggunakan  teknik Purposive  Sampling dan Accidental  Sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode path analysis. Hasil penelitian  menunjukkan  bahwa  citra  merek  berpengaruh  terhadap  kepuasan  pelanggan, kepercayaan merek berpengaruh terhadap kepuasan pelanggan, citra merek tidak berpengaruh terhadap  loyalitas  merek,  kepercayaan  merek  berpengaruh  terhadap  loyalitas  merek  dan kepuasan pelanggan berpengaruh terhadap loyalitas merek.

scholarly journals THE ROLE OF JOB SATISFACTION IN MEDIATING THE EFFECT OF LEADERSHIP ON EMPLOYEE PERFORMANCE

2020 ◽  
Vol 3 (2) ◽  
pp. 343-350
Author(s):  
Saiful Amin
Keyword(s):  
Job Satisfaction ◽  
Data Analysis ◽  
Path Analysis ◽  
Random Sampling ◽  
Employee Performance ◽  
Work Satisfaction ◽  
Analysis Method ◽  
Data Analysis Method ◽  
The Relationship

This study aims to determine the role of job satisfaction in mediating the relationship between leadership and employee performance. This research was conducted at Dira park Ambulu Jember. The population in this study were all employees of Dira park Ambulu Jember, totaling 186 employees. The sample used was 46 respondents chosen by random sampling. Data analysis method uses path analysis. To determine the role of job satisfaction in mediating the relationship between leadership and employee performance was analyzed using the sobel test. The results of this study indicate that leadership has a significant effect on job satisfaction and employee performance. The results of this study also showed that job satisfaction did not significantly influence employee performance. In the results of this study also explained that the variable job satisfaction cannot mediate the effect of the relationship between leadership on the employee performance of Amba Jember Park. Keyword:Leadership, Work Satisfaction, Employee Performance

Sign in / Sign up

Export Citation Format

Share Document