scholarly journals EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) DAN NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VERIABEL INTERVENING

2020 ◽  
Vol 4 (2) ◽  
pp. 113-124
Author(s):  
Mardiyah Anugraini ◽  
Hidayatul Khusnah
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Stock Ownership ◽  
Employee Stock Ownership ◽  
Analysis Technique ◽  
Partial Least Square Method

This study aims to investigate the effect of the employee stock ownership program (ESOP) on profitability and firm value. In addition, this study also aims to see the mediating effect of profitability on the effect of ESOP on firm value. This research was conducted on manufactures listed on the Indonesia Stock Exchange (BEI) during 2015-2019. The data analysis technique in this study used the PLS (Partial Least Square) method. The results of this study indicate that the results of this study indicate that profitability partially mediates the effect of ESOP on firm value. This study also found that ESOP has a positive effect on profitability and firm value. This study also found the same thing for the effect of profitability on firm value.

scholarly journals The Role of The Store Atmosphere To Impulsive Purchasing (Study in Matahari Cilandak Town Square)

2017 ◽  
Vol 2 (01) ◽  
pp. 80
Author(s):  
Mamlu Atul Hasanah ◽  
Prasetyo Hadi ◽  
Hariyanto Ridwan
Keyword(s):  
Indirect Effect ◽  
Positive Emotion ◽  
Positive Emotions ◽  
Sampling Method ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Technique ◽  
Partial Least Square Method

<p>Impulsive purchases is one factor, which are considered by retailers and manufacturers. The purpose of this study was to determine the role of positive emotions in mediating the store atmosphere on impulsive purchases. The population in this study is the community in Cilandak West district which often make impulsive purchases in Matahari Cilandak Town Square. The size of the samples which are taken by as many as 50 people, with a non-probability sampling method particularly purposive sampling. Data is collected through questionnaires. The data analysis technique used is the PLS (Partial Least Square) method of analysis. These results indicate that the store atmosphere has a positive and significant impact on impulsive purchases at 0.387. Indirect effect store atmosphere of impulsive purchases through positive emotion at 0.431. Hence the indirect effect has more impact on the direct effect.</p><p><br />Keywords: Impulsive Purchases, Positive Emotion, Store Atmosphere</p>

scholarly journals The Role of The Store Atmosphere To Impulsive Purchasing (Study in Matahari Cilandak Town Square)

2017 ◽  
Vol 2 (1) ◽  
pp. 80
Author(s):  
Mamlu Atul Hasanah ◽  
Prasetyo Hadi ◽  
Hariyanto Ridwan
Keyword(s):  
Indirect Effect ◽  
Positive Emotion ◽  
Positive Emotions ◽  
Sampling Method ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Technique ◽  
Partial Least Square Method

<p>Impulsive purchases is one factor, which are considered by retailers and manufacturers. The purpose of this study was to determine the role of positive emotions in mediating the store atmosphere on impulsive purchases. The population in this study is the community in Cilandak West district which often make impulsive purchases in Matahari Cilandak Town Square. The size of the samples which are taken by as many as 50 people, with a non-probability sampling method particularly purposive sampling. Data is collected through questionnaires. The data analysis technique used is the PLS (Partial Least Square) method of analysis. These results indicate that the store atmosphere has a positive and significant impact on impulsive purchases at 0.387. Indirect effect store atmosphere of impulsive purchases through positive emotion at 0.431. Hence the indirect effect has more impact on the direct effect.</p><p><br />Keywords: Impulsive Purchases, Positive Emotion, Store Atmosphere</p>

scholarly journals Executive Compensation, Disclosure of Greenhouse Gas Emissions and Firm Value

2021 ◽  
Vol 6 (1) ◽  
pp. 32
Author(s):  
Dian Agustia ◽  
Irawan Purwa Wijaya
Keyword(s):  
Executive Compensation ◽  
Greenhouse Gas Emissions ◽  
Greenhouse Gas ◽  
Firm Value ◽  
Greenhouse Gas Emission ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Gas Emissions ◽  
Analysis Technique

<p><em>This study aims to determine the effect of executive compensation on firm value through greenhouse gas emissions disclosure as a mediation variable. Population in this research are firms listed in the Indonesia Stock Exchange (IDX) and published sustainability reports for the period 2015 to 2019. The sample determination in this study used a purposive sampling method and obtained 150 companies. The data analysis technique in this research is using Partial Least Square (PLS) test. </em><em>This study shows that executive compensation has a significant positive effect on firm value but does not affect greenhouse gas emissions disclosure. Greenhouse gas emissions disclosure has no significant effect on firm value. </em><em>This research contributes to the relationship of literature about the greenhouse gas emissions being able to mediate partially the effect of executive compensation on firm value. Furthermore, it also addresses greenhouse gas emission and executive compensation using company samples and periods that have not been explored previously.</em></p>

scholarly journals Pengaruh Profitabilitas, Tingkat Pertumbuhan Aktiva, Leverage Operasi, Stabilitas Penjualan terhadap Struktur Modal dan Nilai Perusahaan

IQTISHODUNA ◽  
2020 ◽  
Vol 16 (1) ◽  
pp. 17-38
Author(s):  
Kety Lulu Agustin ◽  
Ubud Salim ◽  
Andarwati Andarwati
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Company Value ◽  
Asset Growth ◽  
Operating Leverage ◽  
The Capital Structure

The purpose of this research is to determine the effect of profitability, asset growth, operating leverage and sales stability on the capital structure and firm value. The company value in this study was published with Tobin Q. The population of this study were all manufacturing companies reported on the Indonesia Stock Exchange for the period 2015-2017. In accordance with the selection criteria, there are 46 filtered sample companies. The analysis technique that used is Partial Least Square (PLS).  The results of hypothesis indicate profitability and sales that are significant to the capital structure while increasing performance and leverage of operations do not have a significant effect on capital structure. Profitability, asset growth, sales stability have a significant effect on firm value while operating leverage does not involve significance to firm value. Profitability and influence of sales have a significant effect on firm value through capital structure, while yield growth and operating leverage are opposite.

scholarly journals PERSEPSI MAHASISWA ATAS KUALITAS PELAYANAN LABORATORIUM BANK MINI STIE KESATUAN DAN IMPLIKASINYA TERHADAP KEPUASAN MAHASISWA

2018 ◽  
Vol 2 (1) ◽  
pp. 13 ◽  
Author(s):  
Muhammad Ariffin ◽  
Suharmiati Suharmiati ◽  
Andi Yudha Amwilla
Keyword(s):  
Service Quality ◽  
Student Satisfaction ◽  
Least Square Method ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Physical Evidence ◽  
Partial Least Square Method

The Purpose of  this research is to measure the influence of the service quality of Laboratorium Bank Mini on student’s satisfaction. This research was conducted in STIE Kesatuan Bogor with 100 respondents. Data were analyzed using partial least square method. The results showed that the Physical Evidence, Reliability, Responsiveness, Assurance and Empathy has a significant and positive influence on the student satisfaction of Laboratorium Bank Mini STIE Kesatuan.   Keywords: Service Quality, Student Satisfaction, Laboratorium Bank Mini.

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals Pengaruh Profitability, Growth Opportunities Dan Leverage Terhadap Nilai Perusahaan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 14-35
Author(s):  
Nurwahyuni ◽  
Masdar Mas'ud ◽  
Syamsu Alam ◽  
Asdar Djamareng
Keyword(s):  
Capital Market ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Growth Opportunities

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, peluang pertumbuhan dan leverage terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Data dalam penelitian ini diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan data sekunder dengan mengamati dengan mengunjungi metode analisis data Pusat Informasi Pasar Modal (PIPM) menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: secara parsial, variabel profitabilitas dan peluang pertumbuhan memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan. This study aims to examine the effect of profitability, growth opportunities and leverage on firm value in manufacturing companies listed on the Indonesian stock exchange. The data in this study were obtained from the financial statements of manufacturing companies listed on the IDX. This study uses secondary data by observing by visiting the Capital Market Information Center (PIPM) data analysis method using the Partial Least Square (PLS) approach. The results showed that: partially, profitability and growth opportunities variables had a positive and significant effect on firm value, while leverage had a negative and significant effect on firm value.

scholarly journals PENGARUH GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN MELALUI STRUKTUR MODAL (pada Perusahaan Sektor Property, Real Estate & Building Construction yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)

2018 ◽  
Vol 4 (2) ◽  
pp. 15-28
Author(s):  
Nova Adhitya Ananda ◽  
I Nyoman Nugraha Ardana P
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Building Construction ◽  
Construction Company ◽  
Growth Opportunity

ABSTRACT  The purpose of this research is to find the influence of growth opportunity and capital structure on firm value. The research objects used is property, real estate and building construction company which listed in Indonesian Stock Exchange in 2011-2014. This research used a purposive sampling technique in determining the research sample. The number of companies chosen as the sample in 37 company of 54 companies registered in property, real estate and building construction sector. This research was included in the explanatory research using quantitative approach. Data analysis method used in this research is partial least square (PLS) analysis. The result showed that in directly growth opportunity and capital structure has a significant effect on firm value. Growth opportunity undirectly has significant effect on the firm value by means of capital structure. Growth opportunity has a positive and significant effect on capital structure and capital structure has a negative and significant effect on firm value.Keywords : Growth Opportunity, Capital Structure and Firm Value

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