Model Analisis Solvabilitas, Aktifitas dan Profitabilitas Terhadap Nilai Pasar Saham dengan Share Traded sebagai Variabel Intervening pada Perusahaan Sub Sektor Food And Baverages di Bursa Efek Indonesia Periode 2014 – 2019

This study is to look at the performance of food and baverages companies, by looking at the relationship between solvency variables, activities, and profitability to the stock market value with share traded as intervening variables in the food and baverages sub-sector on the Indonesia Stock Exchange during the period 2014-2019. This study uses the first free variable which is a solvency variable that is projected with debt to asset ratio indicator and debt to equity ratio. This study uses the second free variable which is the activity variable that is projected with total asset turnover, fixed asset turnover and inventory turnover. The third free variable is the profitability variable that is projected with indicators of return on asset, return on equity, net profit margin and gross profit margin. Bound variables are variable stock market value that is projected with price earning ratio indicator, price book value, and earning per share. Intervening variable is share traded with indicator volume traded, value traded, frequency traded and days traded. The research sample used is a group of food and baverages sub-sector stocks during the 6-year observation period, starting from 2014 - 2019, which has financial statements with complete research indicators, financial statements using the value of rupiah currency, namely as many as 16 issuers. This research is in the form of explanatory research and data analysis using Partial Least Square using Smart PLS 3.0 software The results show, solvency variables have no effect on share traded, activity variables affect share traded, profitability variables have no effect on share traded, solvency variables have no effect on stock market value, activity variables have no effect on stock market value, profitability variables affect stock market value, solvency variables have no effect on the value of the stock market, activity variables have no effect on the value of the stock market with share traded as intervening variables, profitability variables have no effect on the value of the stock market with share traded as intervening variables, share traded variables have no effect on the value of the stock market.

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

Journal of Management Science (JMS) ◽

10.52103/jms.v1i1.49 ◽

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.

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Effect of Compliance Regulation and Accountability to Management of Legislative Election Campaign Funds and Implications on Transparency of Financial Statements

THE INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION ◽

10.18775/ijmsba.1849-5664-5419.2014.42.1007 ◽

2018 ◽

Vol 4 (2) ◽

pp. 57-66

Author(s):

Prayitno Basuki ◽

Endar Pituringsih

Keyword(s):

Political Parties ◽

Structural Equation ◽

Financial Statements ◽

Equation Model ◽

Partial Least Square ◽

Least Square ◽

Election Campaigns ◽

Fund Management ◽

Positive Effect ◽

Legislative Election

This study aims to examine the determinants of campaign fund management of legislative election campaigns and implications for the transparency of financial statements. The sample consists of 12 (twelve) political parties participating in the 2014 election in East Lombok Regency. It used Structural Equation Model (SEM) approach with Partial Least Square (PLS) software. From the significant value, the hypothesis is accepted if the t-statistic value is higher than 1.67 at a significant level of 5%. Hence, the results showed that H1 for regulatory and H2 for accountability compliance has a positive effect on campaign fund management, and H3 for campaign fund management has a positive effect on the transparency of financial statements. Value T-Statistic H1 is 1.90, H2 is 6.69, and H3 is 6.74 has indicated that hypothesis is accepted.

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Pengaruh partisipasi penetapan tujuan terhadap goal commitment dengan procedural fairness dan interpersonal trust sebagai variabel pemediasi

Jurnal Manajemen ◽

10.24912/jm.v21i2.229 ◽

2017 ◽

Vol 21 (2) ◽

Author(s):

Yulia Isfani ◽

Ria Nelly Sari ◽

Al Azhar L

Keyword(s):

Goal Setting ◽

Direct Effect ◽

Indirect Effect ◽

Interpersonal Trust ◽

Procedural Fairness ◽

Goal Commitment ◽

Partial Least Square ◽

Least Square ◽

Manufacturing Companies ◽

Intervening Variables

This study aimed to examine (1) the direct effect of goal-setting participation on goal commitment, (2) indirect effect of goal-setting participation on goal commitment with procedural fairness and interpersonal trust as intervening variables. The data for this study was collected by sending a questionnaire via email using the Google Forms. 411 questionnaire are send to middle manager who work of manufacturing companies listed on Indonesia Stock Exchange, and 74 responses are returned and due to incomplete data nine questionnaire were dropped. The hypothesis were tested by using Partial Least Square (PLS)2.0 M3. Seven out of eight hypotheses were accepted. Result of this study proved that (1) goal-setting participation has no significant effect on goal commitment; (2) no direct effect of goal-setting participation on goal commitment; (3) goal-setting participation has indirect effect toward goal commitment through procedural fairness and interpersonal trust as intervening variables.

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Online Sales And Payment In Smes Financial Reporting Preparation

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v11i1.14762 ◽

2021 ◽

Vol 11 (1) ◽

pp. 204-223

Author(s):

Ferry Kosadi ◽

Wajib Ginting ◽

Muhammad Iqbal Alamsyah

Keyword(s):

Financial Reporting ◽

Economic Value ◽

Financial Statements ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Positive Contribution ◽

Financial Reports ◽

Online Sales ◽

Online Payment

The objective to evaluate relationship between online sales & payment to financial preparation Small & Medium Enterprises. Ecommerce provideautomationtransaction processing through various information technology platforms can have impact in recording transaction and financial reports preparation.Quantitative research method uses Partial Least Square Structural Equation Modeling analysis with descriptive analysis of financial reporting preparation.Result, greatest positive impact Online Payment to Recording Transactions and Online Sales to Financial Statements as well as ability to explain from recording Transactions and Financial Statements in Average Determination state. Average 66.7% positive responsestoservice online features, completeness, accuracy and product sales notifications, 81% support for online payment speed & ease processing, economic value and level of use, 75% support for recording transactions on completeness, simplification and data security and 60% understanding SAK, ease of use, consistency in use, desire to increase understanding accounting and economic value in preparing formal financial reports. Constraints from online sales to financial reporting include infrastructure readiness, human resource adaptation, investment costs and Automation implementation. Overall evidence of digital transactions makes positive contribution to recording &reporting SMEs finances and becomes part of learning in the process of increasing digital iteration and digital transformation in the accounting sector.

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The effect of intellectual capital on financial performance and market value of manufacturing companies listed in the Indonesia Stock Exchange 2010 - 2012

The Indonesian Accounting Review ◽

10.14414/tiar.v5i1.488 ◽

2015 ◽

Vol 5 (1) ◽

pp. 45

Author(s):

Lusia Amaluddin Andriani ◽

Erida Herlina

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Sampling Method ◽

Stock Exchange ◽

Value Added ◽

Market Value ◽

Partial Least Square ◽

Least Square ◽

Manufacturing Companies ◽

Purposive Sampling

The purpose of this study is to examine the effect of intellectual capital on financial performance and market value of the manufacturing companies. The sample consists of manufacturing companies, which are consistently registered, in the Indonesia Stock Exchange during the period of 2010-2012. Intellectual capital was calculated using value added intellectual coefficient (VAICTM). The main components of VAICTM are physical capital (VACA), human capital (VAHU) and structural capital (STVA). Financial performance is measured using Return on Asset (ROA), Return on Equity (ROE) and Earning per Shares (EPS). Market value is measured using Price Book to Value (PBV) and Price Earnings Ratio (PER). The sampling in this study is using purposive sampling method. Based on the purposive sampling method, it was obtained 71 manufacturing companies listed in the Indonesia Stock Exchange during the period of 2010-2012. The data analysis was done by using Partial Least Square (PLS). The results show that: (1) intellectual capital has an effect on the financial performance, (2) intellectual capital has no effect on the market value, (3) financial performance is able to mediate the relationship between intellectual capital and market value.

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PENGARUH KUALITAS LAYANAN (SERVICE QUALITY) TERHADAP LOYALITAS MELALUI KEPUASAN PADA MAHASISWA UNIVERSITAS NU SURABAYA

Accounting and Management Journal ◽

10.33086/amj.v1i1.73 ◽

2018 ◽

Vol 1 (1) ◽

Author(s):

Rusdyana Intan Verriana ◽

Mohamad Yusak Anshori

Keyword(s):

Service Quality ◽

Quantitative Method ◽

Positive Impact ◽

Free Variable ◽

Partial Least Square ◽

Least Square ◽

P Value ◽

Research Use ◽

Path Coefficient ◽

Nahdlatul Ulama

The aim of this research to examine are there impact of service quality to loyalty with satisfaction as intervening variable to students in Nahdlatul Ulama University of Surabaya. Population in this research are students in Nahdlatul Ulama University of Surabaya total of the sample are 368 from 4.536 students. This research are quantitative method with spread 368 questionnaires. The technique analyze of this research use SEM – PLS (partial least square) software. Free variable of this research is service quality (X), intervening variable is satisfaction (Z) and bunch variable is student’s loyalty (Y). The result of this research shown that service quality (X) have positive impact and significant to students loyalty (Y) have positive impact and significant with path coefficient 0,67 with p – value < 0,001 (significant on 1%). While service quality (X) have positive impact and significant to students loyalty through satisfaction variable (Z) shown positive impact and significant with path coefficient 0,47 with p - value < 0,001 ( significant on 1%).

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The Effect of Macroeconomic Fundamentals on the Financial Performance with Deposits as Intervening Variables: A Case Study of Sharia Banks in Indonesia

Jurnal Maksipreneur Manajemen Koperasi dan Entrepreneurship ◽

10.30588/jmp.v8i2.416 ◽

2019 ◽

Vol 8 (2) ◽

pp. 165

Author(s):

Sri Hermuningsih

Keyword(s):

Financial Performance ◽

Sampling Method ◽

Banking Sector ◽

Partial Least Square ◽

Least Square ◽

Macroeconomic Fundamentals ◽

Public Banks ◽

Intervening Variables ◽

Positive Effect

The aim of this research is to determine the effect of macroeconomic funda-mentals on financial performance with deposits as intervening variables in sharia banking in Indonesia. The research of macroeconomic fundamentals in the banking sector is an important component for improving the bank's financial performance. The research samples were all sharia public banks of year 2014 until 2017. By using purposive sampling method, data analysis in this research applied Partial Least Square. The results of this research indicated that macroeconomic fundamentals and deposits have a positive effect on financial performance. The results of the study have some implications for policies which can help to improve the performance of the sharia banking sector.

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DETEMINANTS OF RELIABILITY OF FINANCIAL STATEMENTS OF SCHOOL OPERATIONAL GRANT: INDONESIAN EVIDENCE

Management and Accounting Review (MAR) ◽

10.24191/mar.v18i2.807 ◽

2019 ◽

Vol 18 (2) ◽

pp. 99

Author(s):

DHONY PRASTYO NUGROHO ◽

ARI KUNCARA WIDAGDO ◽

PAYAMTA PAYAMTA

Keyword(s):

Human Resource ◽

Internal Control ◽

Structural Equation ◽

Control Sample ◽

Financial Statements ◽

Equation Model ◽

Partial Least Square ◽

Least Square ◽

Management Support ◽

Resource Governance

This study aims to examine the effect of management support on reliability of financial statements of School Operational grant or BOS and to examine mediation role of quality human resource, governance and internal control. Sample of this study consist of 120 treasurers of BOS in Ponorogo District. This study employs structural equation model. Partial Least Square (PLS) is used to analyze data. The results indicate that management support affects the reliability of the financial statements of BOS. In addition, quality human resource, governance and internal control partially mediate the relation between management support and the reliability of the financial statements of BOS.

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Pengaruh Kinerja Keuangan terhadap Harga SahamPerusahaan-Perusahaan Produsen Kabel yang Terdaftar di Bursa Efek Indonesia

Jurnal Manajemen dan Organisasi ◽

10.29244/jmo.5.1.62-70 ◽

2016 ◽

Vol 5 (1) ◽

pp. 62

Author(s):

Chinderayi Adha ◽

Farida Ratna Dewi

Keyword(s):

Structural Equation Modeling ◽

Return On Investment ◽

Structural Equation ◽

Partial Least Square ◽

Least Square ◽

Profit Margin ◽

Equation Modeling ◽

Original Sample ◽

Return On Equity ◽

Net Profit

Industri kabel merupakan industri yang bergerak di bidang pembuatan kabel dan kawat aluminium dan tembaga serta bahan baku lainnya, beserta seluruh komponen. Tujuan penelitian ini adalah : 1) Menganalisis Net Profit Margin (NPM), Return On Investment (ROI), Return on Equity (ROE), dan Earning Per Share (EPS) periode 2008-2012 pada perusahaan produsen kabel yang terdaftar di Bursa Efek Indonesia (BEI);2) Menganalisis pengaruh NPM, ROI, ROE, dan EPS periode 2008-2012 terhadap harga saham pada perusahaan kabeldi BEI Metode yang akan digunakan adalah Structural Equation Modeling Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan nilai outer loading original sample NPM sebesar 0.792, ROI sebesar 0.873, ROE sebesar 0.895, dan EPS sebesar 0.905. Semakin tinggi nilainya berarti indikator tersebut semakin mewakili konstrak dan berpengaruh terhadap harga saham. Sehingga indikator paling berpengaruh terhadap harga saham adalah EPS. Hasil penelitian menunjukkan konstrak kinerja keuangan mampu menjelaskan harga saham sebesar 44.4%.Kata kunci: BEI, kabel , kinerja keuangan, saham

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The measurement of intellectual capital by market capitalization method: Empirical study of Polish listed companies

Online Journal of Applied Knowledge Management ◽

10.36965/ojakm.2017.5(2)106-115 ◽

2017 ◽

Vol 5 (2) ◽

pp. 106-115

Author(s):

Salome Svanadze ◽

Magdalena Kowalewska

Keyword(s):

Stock Market ◽

Empirical Study ◽

Intellectual Capital ◽

Stock Exchange ◽

Market Value ◽

Financial Statements ◽

Listed Companies ◽

Future Research ◽

Book Value ◽

Warsaw Stock Exchange

Intellectual capital has become a fundamental source for enterprises, but its measurement and reporting remain a major challenge for managers and researchers. The purpose of this paper is to examine and report the differences in the Intellectual Capital (IC) Market Value (MV) to Book Value (BV) of the Polish WIG 20 indexed companies from Warsaw Stock Exchange. The data necessary to perform the calculations in accordance with the MV/PV method came from the financial statements for the period 2010-2014 of 20 Polish companies. The MV/BV method provides the means to measure intellectual capital in a precise and timely calculation and is particularly useful for the companies that are listed on the stock market. Results are presented and followed by discussion and implication for future research.

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