scholarly journals Determinant Analysis of Residual Net Income in The Sharia Cooperative: Company Size as Mediator

2018 ◽  
Vol 1 (01) ◽  
pp. 13-22
Author(s):  
Bulan Karima Nurani ◽  
Hasan Mukhibad
Keyword(s):  
Path Analysis ◽  
Sampling Technique ◽  
Total Asset ◽  
Company Size ◽  
Net Income ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Positive Effect ◽  
Determinant Analysis

  This study aims to identify the effect of own capital and financing to net income (SHU), and how its effect when mediated by total assets. The population in this research are all Sharia Cooperative which operates in Semarang regency, there are 25 cooperatives. Sampling technique using is purposive sampling technique, which finally obtained 13 cooperatives with a period of observation 5 years. The method of analysis used to answer the hypothesis in this research is Path Analysis and Sobel Test. The results of this study indicate that partially own capital and financing have a significant positive effect on total asset, own capital has a significant positive effect on net income, financing has no significant effect on net income, total asset has an insignificant positive effect on net income, total asset did not succeed in mediating the effect of own capital on net income, and total asset succeed in mediating the effect of financing on net income. Keywords: Financing; Net Income; Own Capital; Total Assets.

scholarly journals PENGARUH JUMLAH ANGGOTA, MODAL LUAR, DAN TOTAL ASSET TERHADAP SISA HASIL USAHA (Studi Empiris pada Koperasi Simpan Pinjam di Kota Tasikmalaya tahun 2016)

2017 ◽  
Vol 1 (2) ◽  
pp. 156
Author(s):  
Dedeh Sri Sudaryanti
Keyword(s):  
Data Analysis ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Total Asset ◽  
Significant Positive Effect ◽  
Research Results ◽  
Purposive Sampling ◽  
Savings And Loan ◽  
Medium Enterprises ◽  
Positive Effect

SHU of cooperative business is usually used as a measure of the welfare of members. There are many factors that influence the acquisition of SHU cooperatives. This research was conducted to know and analyze the partial and simultant influence of Total Member, Outside Capital and Total Asset to SHU at savings and loan cooperative which is in Tasikmalaya city. The population in this research is all the savings and loan cooperatives recorded in the Office of Cooperatives, Small and Medium Enterprises, Industry and Trade Tasikmalaya City in 2016. Selected 53 research samples by using purposive sampling technique. Based on the data analysis and discussion of research results found evidence that partially Total Member and Outside Capital has no significant effect to SHU, while Total Asset has a significant positive effect on SHU, which means the increase of Total Asset a savings and loan cooperative will result in increasing the SHU. Simultaneously The Number of Members, Outside Capital, and Total Asset Affects the SHU. Keywords: SHU, number of members, external capital, total assets

PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING: STUDI EMPIRIS DI BEI

2020 ◽  
Vol 15 (1) ◽  
pp. 13
Author(s):  
Jove Vernando ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Path Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Company Size ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Company Value ◽  
Positive Effect

ABSTRACT This study aims to examine whether capital structure influences firm size, firm size influences firm value, capital structure influences firm value with firm size as an intervening variable.This study sampled manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in conducting this research is secondary data in the form of the company's annual financial statements. During the 2016-2018 period, there were 81 samples in the property sector. The sampling method used in this study was purposive sampling. Namely the sampling method determined by researchers in accordance with certain criteria. Property sector companies are 29 sample companies. Data were analyzed using path analysis. The results of the study include (1) Company size has significant positive effect on firm value, (2) company size has significant positive effect on capital structure, (3) capital structure has significant positive effect on firm value, (4) Company size has significant positive effect on company value with Capital Structure as an intervening variable.Keywords: company size, company value,  capital structure ,path analysisABSTRAK Penelitian ini bertujuan untuk menguji apakah struktur modal berpengaruh tehadap ukuran perusahaan, ukuran perusahaan berpengaruh terhadap nilai perusahaann, struktur modal berpengaruh terhadap  nilai perusahaan dengan ukuran perusahaan sebagai variabel intervening. Penelitian ini mengambil  sampel perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jenis data  yang digunakan  dalam melakukan penelitian ini merupakaan data sekunder berupa laporan keuangan tahunan perusahaan. Selama periode 2016-2018, terdapat 81 sampel disektor property. Metode penentuan sampel digunakan dalam penelitian ini adalah purposive sampling. Yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu. Perusahaan sektor property adalah 29 sampel perusahaan. Data dianalisis dengan menggunakan path analysis. Hasil penelitian meliputi (1) Ukuran Perusahaan  berpengaruh positif  signifikan terhadap Nilai Perusahaan, (2) ukuran perusahaan berpengaruh positif signifikan terhadap Struktur Modal, (3) struktur modal berpengaruh positif signifikan terhadap nilai  perusahaan, (4) Ukuran Perusahaan berpengaruh positif signifikan terhadap Nilai Perusahaan dengan Struktur Modal sebagai variabel intervening.Kata kunci: ukuran perusahaan , nilai perusahaan, struktur modal, path  Analysis

scholarly journals PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KEINGINAN UNTUK PINDAH DARI PERUSAHAAN (Studi Kasus pada Dealer di Bandarlampung)

2021 ◽  
Vol 26 (2) ◽  
pp. 46-54
Author(s):  
Tika Zelin Fitriyana ◽  
Fajar Gustiawaty Dewi ◽  
Pigo Nauli
Keyword(s):  
Job Satisfaction ◽  
Turnover Intention ◽  
Sampling Method ◽  
Turnover Intentions ◽  
Sample Selection ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Financial Compensation ◽  
Purposive Sampling ◽  
Positive Effect

Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to the results of individual evaluations regarding the continuation of relationships with the organization that have not been manifested in definite actions to leave the organization. This study aims to determine the effect of Financial Compensation on Turnover Intention, Knowing the effect of Non-Financial Compensation on Turnover Intention and Knowing the effect of Job Satisfaction on Turnover Intention. In this study, sample selection was carried out using purposive sampling method. The purposive sampling method is a sampling technique with certain considerations. The sample in the study was selected using purposive sampling and obtained 65 samples. Based on the research results, financial compensation has no significant positive effect on the dependent variable, namely Turnover intention (Y), non-financial compensation has no effect on the dependent variable, namely Turnover intention (Y) and Job Satisfaction has no effect on the dependent variable, namely Turnover intention.

scholarly journals PENGARUH KOMPETENSI DAN BUDAYA ORGANISASI PADA KINERJA PENYUSUN LAPORAN KEUANGAN SATUAN KERJA MELALUI KOMITMEN ORGANISASI

2017 ◽  
pp. 2789
Author(s):  
Veryanto Adi Prakoso ◽  
Ni Made Dwi Ratnadi ◽  
IGAM Asri Dwija Putri
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Path Analysis ◽  
Empirical Evidence ◽  
Sampling Technique ◽  
Questionnaire Data ◽  
Work Unit ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to obtain empirical evidence of the influence of competence, organizational culture on performance of the financial report's authors work unit ministry/institutions through organizational commitment. The research was conducted at the working unit ministries / agencies in the area of ??payment KPPN Denpasar. Samples used as many as 144 respondents using purposive sampling technique. Data is collected using a questionnaire. Data were analyzed using Path Analysis. The results of this study indicate that competence of a positive effect on the performance of financial report's authors, organizational culture of positive effect on performance financial report's authors, organizational commitment of a positive effect on the performance of financial report's authors, competency of positive effect on organizational commitment of financial report's authors, organizational culture had no effect on organizational commitment of financial report's authors, competence of positive effect on the performance of the financial report's authors through organizational commitment and organizational culture of positive effect on the performance of the financial report's authors through organizational commitment.

scholarly journals KINERJA MANAJER INVESTASI REKSADANA SAHAM SYARIAH DI INDONESIA

2019 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
ANITA ANITA
Keyword(s):  
Mutual Funds ◽  
Mutual Fund ◽  
Market Timing ◽  
Market Performance ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Stock Selection ◽  
Purposive Sampling ◽  
Merton Model ◽  
Positive Effect

The purpose of this study is to test the ability of investment managers in Islamic mutual funds in their ability to conduct stock selection and market timing. The model developed in this study uses the Henriksson-Merton model. With purposive sampling technique obtained a sample of 31 mutual funds. After testing the results obtained, the performance of Islamic stock mutual funds in Indonesia underperformed compared to the ISSI market performance. The stock selection results contribute negatively to α = 5%, while the ability of market timing has a significant positive effect on mutual fund returns.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

2020 ◽  
Vol 7 (1) ◽  
pp. 127
Author(s):  
Maria Qibti Mahdiana ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Stock Exchange ◽  
Statistical Tests ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Sustainability Reports ◽  
Positive Effect

<p>This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used a purposive sampling method of 25 companies listed on the Indonesia Stock Exchange from 2015 to 2018. The total sample used were 100 companies that revealed complete financial and sustainability reports from 2015 to 2018. Data analysis techniques used descriptive statistical tests and multiple regression tests. The result show that (1) profitability has a significant positive effect on tax avoidance (2) leverage has a significant positive effect on tax avoidance (3) company size does not affect tax avoidance and (4) sales growth does not affect the tax avoidance variable.</p>

scholarly journals PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DENGAN DIVIDEN SEBAGAI MEDIASI

2021 ◽  
Vol 15 (2) ◽  
pp. 85
Author(s):  
Yunita Dete ◽  
Teguh Erawati
Keyword(s):  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Company Size ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Sampel penelitian sebanyak 19 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengumpulan data menggunakan metode purposive sampling. Analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, analisis jalur. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen. Ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan dividen. Kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: profitabilitas, ukuran perusahaan, kebijakan dividen, nilai perusahaan  ABSTRACTThis study aims to examine the effect of profitability and company size on firm value with dividend policy as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2018. The research sample of 19 manufacturing companies listed on the Indonesia Stock Exchange (IDX). Data collection techniques using purposive sampling method. Data analysis using the classical assumption test, multiple linear regression analysis, path analysis. The results showed that profitability had a significant positive effect on dividend policy. The size of the company has a significant positive effect on dividend policy. Dividend policy has a significant positive effect on firm value. Profitability has a significant positive effect on firm value. Company size has a significant positive effect on firm value. Keywords: profitability, company size, dividend policy, company value

scholarly journals PENGARUH DIVIDEN PAYOUT RATIO, FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP BETA SAHAM

2019 ◽  
Vol 1 (01) ◽  
pp. 29-44
Author(s):  
Suci Ramadani ◽  
Sri Mulyati ◽  
Icih Icih
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Purposive Sampling ◽  
Positive Effect

Jakarta Islamic Index is an index comprised of stocks that meet various criteria sharia. Islamic stocks beta is a measure of the risk of the shares belonging to sharia. This study aims to examine and determine the influence of fundamental factors to Islamic stock beta. Object of this research is the company that makes the Jakarta Islamic Index years 2011-2013, with purposive sampling technique gained 12 companies as the study sample. The independent variabel in this study is dividend payout ratio (DPR), financial leverage (FL) and profitability. This research using multiple regression analysis to test the hypotesis. Result showed that the variables dividen payout ratio has no effect on beta Islamic stock. Variable financial leverage and profitability variables significant positive effect on beta Islamic stock. Simultaneous dividen payout ratio, financial leverage and profitability significantly to the beta having an Islamic stock

scholarly journals Kesadaran Membayar Pajak Memediasi Hubungan Pengetahuan Perpajakan Terhadap Kemauan Membayar Pajak

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Popy Purnamasari ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Data Analysis ◽  
Willingness To Pay ◽  
Path Analysis ◽  
Sampling Method ◽  
Sampling Technique ◽  
Linear Analysis ◽  
Significant Positive Effect ◽  
Positive Effect

This study aims to examine and analyze the influence of knowladge taxation on the willingness to pay taxes with the awareness of paying taxes as an intervening variabel. The population in this study is the UMKM taxpayer who has an NPWP and is registered with the Semarang Coperation and UMKM Office. Thi study used a nonprobabilitas sampling technique with purpopsive sampling method of 100 respondents. Data analysis of this study using multiple linear analysis and path analysis. The results of the study indicate that the variabel knowledge of tax have a significant positive effect the awareness of paying taxes. Awareness of paying taxes have a significant positive effect the willingness to pay taxes. Knowledge of tax have a significant positive effect on the willingness of pay taxes.

scholarly journals ANALISIS PENGARUH BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi Kasus pada PT. LG Bagian Penjualan Indonesia Semarang)

2016 ◽  
Vol 13 (2) ◽  
pp. 98
Author(s):  
Alexander Monte Christo Arta Graha ◽  
Edy Rahardja
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Path Analysis ◽  
Employee Performance ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Dependent Variables ◽  
The Relationship ◽  
Positive Effect

The problems that occurred in the employee portion of sales LG Indonesia Semarang is adecline in performance is indicated by not achieving the target for 2015. The employeeperformance and motivation is also thought to be influenced by factors of organizationalculture and also compensation deemed not feasible by most employees. This study aimedto analyze the influence of organizational culture on the motivation and compensationand employee performance parts sales LG Indonesia Semarang. The population used inthis study were all employees of LG Indonesia Semarang. The sampling technique usedwas purposive sampling. Criteria samples taken were all employees of the salesdepartment LG Indonesia Semarang who have worked more than two years are 71nurses. The method of collecting the data in this study using questionnaires andinterviews. Methods of data analysis using path analysis. Based on the research,organizational culture and compensation have a positive effect on motivation andperformance, while motivation is also a positive effect on performance. Based on theresults Sobel Test to determine whether there is mediating the relationship between theindependent and dependent variables, it is known that motivation mediates the effect ofcompensation and organizational culture on performance.

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