The Influence of Successor Knowledge and Successor Willingness on Innovation Capability with Absorptive Capacity Mediation Variables and Moderating Variables Perception on Leader's Approval

This study aims to examine the effect of successor knowledge and successor willingness on innovation capability of family companies with absorptive capacity as a mediating variable and perception on leader‘s approval as a moderating variable. This study uses quantitative methods using SmartPLS for data processing. The number of respondents in this study were 113 family company successors who were selected using purposive sampling method. The results show that successor knowledge has no significant effect on innovation capability of family companies, successor willingness and absorptive capacity has a significant positive effect on innovation capability of family companies, absorptive capacity fully mediates the effect of successor knowledge on innovation capability of family companies, and the variable perception on leader‘s approval moderates the significant effect of successor willingness to innovation capability of family companies.

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PENGARUH KARAKTER RISIKO EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING

Jurnal Akademi Akuntansi ◽

10.22219/jaa.v2i1.8407 ◽

2019 ◽

Vol 2 (1) ◽

Cited By ~ 1

Author(s):

Wendaka Setiya Pratama

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

T Test ◽

Significant Positive Effect ◽

Purposive Sampling ◽

Moderating Variables ◽

The Relationship ◽

Positive Effect

The purpose of this study was to determine the effect of Executive Characteristics on Tax Avoidance with Independent Commissioners as moderating variables. This research is associative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2017. The number of samples from this study were 94 companies. Sampling was done using purposive sampling method. The method of analysis carried out in this study was the test of moderated regression analysis (MRA), classical assumption test, and partial test (t test). The results showed that the executive character had a significant effect on tax avoidance. Partially, the executive character has a significant positive effect on tax avoidance, and the independent commissioner moderates the relationship between the executive character and tax avoidance.

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Pengaruh Penerapan E-filing terhadap Kepatuhan Pelaporan Wajib Pajak dengan Media Sosial sebagai Variabel Moderasi

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi ◽

10.24905/permana.v12i2.102 ◽

2020 ◽

Vol 12 (2) ◽

pp. 121-136

Author(s):

Celintara Anindya Ayu Wardhani ◽

Sarah Kristina ◽

Priyo Hari Adi

Keyword(s):

Social Media ◽

Sampling Method ◽

Primary Data ◽

Online Media ◽

Significant Positive Effect ◽

Purposive Sampling ◽

Use Of Social Media ◽

Positive Effect

This study aims to analyze the effect of applying e-filing to taxpayer reporting compliance with the use of social media as a moderating variable. The data used are primary data in the form of questionnaires taken directly through filling out questionnaires distributed via online media using Google Form. The sampling method in this study uses a purposive sampling method with taxpayer criteria using social media. The results showed that the application of e-filing had a significant positive effect on compliance with taxpayer reporting while the use of social media was not able to moderate the effect of e-filing on taxpayer reporting compliance.

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

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v26i2.257 ◽

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.

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA

Jurnal Akuntansi Auditing dan Keuangan BALANCE ◽

10.25170/balance.v16i2.1621 ◽

2020 ◽

Vol 16 (2) ◽

pp. 143-170

Author(s):

Aditya Rahmawan ◽

Eliada Herwiyanti ◽

Siti Maghfiroh

Keyword(s):

Data Analysis ◽

Sampling Method ◽

Accounting Information ◽

Educational Background ◽

Significant Positive Effect ◽

Purposive Sampling ◽

Significant Negative Effect ◽

Negative Effect ◽

Positive Effect ◽

Education Business

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.

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PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH, MURABAHAH, DAN IJARAH TERHADAP PROFITABILITAS 4 BANK UMUM SYARIAH PERIODE 2013-2016

Jurnal Organisasi dan Manajemen ◽

10.33830/jom.v14i2.159.2018 ◽

2018 ◽

Vol 14 (2) ◽

pp. 140-150

Author(s):

Purnama Putra

Keyword(s):

Sampling Method ◽

Research Result ◽

Secondary Data ◽

Significant Positive Effect ◽

Financial Reports ◽

Purposive Sampling ◽

Negative Effect ◽

Quantitative Descriptive ◽

Positive Effect ◽

Descriptive Method

This research employ quantitative descriptive method aimed at testing the effects of Mudharabah, Musyarakah, Murabahah, and Ijarah Financings simultaneously and partially on the profitability of Sharia Banks in 2013-2016. This research uses secondary data taken from financial reports of Sharia Banks (Bank Umum Syariah/BUS) registered at the Bank of Indonesia. The data is analyzed using multiple linear regression. Four Sharia Banks were used as samples in this study which provide financial reports per three months. They are chosen using purposive sampling method. From the research result, it can be inferred that mudharabah financing does not have significant effect, musyarakah financing has significant negative effect, while murabahah and ijarah financings have significant positive effect by partially on profitability. Whereas simultaneously have positive significant to profitability. Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah, musyarakah, murabahah, dan ijarah terhadap profitabilitas Bank Umum Syariah yang terdaftar di Bank Indonesia Periode 2013-2016. Data yang digunakan adalah laporan keuangan Bank Umum Syariah (BUS) yang terdaftar di Bank Indonesia. Data dianalisis menggunakan regresi linear berganda. Sampel dalam penelitian ini sebanyak 4 Bank Umum Syariah, yang menyediakan laporan keuangan per triwulan. Sampel diambil menggunakan teknik pengambilan purposive sampling. Hasil dari penelitian ini menunjukkan secara parsial bahwa pembiayaan mudharabah tidak berpengaruh, pembiayaan musyarakah berpengaruh negatif signifikan, pembiayaan murabahah berpengaruh positif signifikan, pembiayaan ijarah berpengaruh positif signifikan terhadap profitabilitas ROE. Sedangkan secara simultan pembiayaan mudharabah, musyarakah, murabahah dan ijarah berpengaruh positif signifikan terhadap profitabilitas.

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Pengaruh Kualitas Produk, Citra Merek, Dan Persepsi Harga Terhadap Keputusan Pembelian Masker Sensi Di Tangerang

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v3i3.13137 ◽

2021 ◽

Vol 3 (3) ◽

pp. 649

Author(s):

Dea Aurani Qiana ◽

Yenny Lego

Keyword(s):

Product Quality ◽

Sampling Method ◽

Brand Image ◽

Purchase Decision ◽

Significant Positive Effect ◽

Price Perception ◽

Purposive Sampling ◽

Positive Effect

The purpose of this study is to examine the effect of product quality, brand image, and price perception toward purchase decision of Sensi Masks in Tangerang. The sampling method in this study was purposive sampling. The sample in this study are 100 Sensi masks customers in Tangerang by distributing questionnaires online using Google Form. The data were processed using SmartPLS v.3.2.2. The results of this study indicate that product quality has a significant positive effect on purchase decision, brand image has a significant positive effect on purchase decision, and price perception has a significant positive effect on purchase decision. Tujuan dari penelitian ini adalah untuk menguji pengaruh kualitas produk, citra merek, dan persepsi harga terhadap keputusan pembelian masker Sensi di Tangerang. Metode pengambilan sampel pada penelitian ini adalah purposive sampling. Sampel pada penelitian ini sebanyak 100 konsumen masker Sensi di Tangerang dengan menyebarkan kuesioner daring melalui Google Form. Data penelitian ini diolah menggunakan SmartPLS v.3.2.2. Hasil dari penelitian ini menunjukkan bahwa kualitas produk memiliki pengaruh positif yang signifikan terhadap keputusan pembelian, citra merek memiliki pengaruh positif yang signifikan terhadap keputusan pembelian, dan persepsi harga memiliki pengaruh positif yang signifikan terhadap keputusan pembelian.

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Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating

TRIKONOMIKA ◽

10.23969/trikonomika.v14i1.590 ◽

2015 ◽

Vol 14 (1) ◽

pp. 38 ◽

Cited By ~ 1

Author(s):

Nana Nofianti ◽

Lia Uzliawati ◽

Sarka S

Keyword(s):

Corporate Governance ◽

Environmental Performance ◽

Sampling Method ◽

Stock Exchange ◽

Performance Rating ◽

Significant Positive Effect ◽

Program Performance ◽

Environmental Disclosure ◽

Purposive Sampling ◽

Positive Effect

The purpose of this study is to examine the effect that caused the application corporate governance (Measured by the corporate governance index of the IICG) in the exercises oversight of the conduct of the environmental disclosure (Measured by IER Index of Suhardjanto), and to determine whether environmental performance the company (Measured with PROPER) as a moderating variable can be moderate influence of application corporate governance to environmental disclosure of company PROPER participants and listed in Indonesia Stock Exchange during 2010-2013 period. The method used to collect data is the purposive sampling method. Sampling criteria in this study is the Company that participate in Program Performance Rating (PROPER) 2010-2013, which listing in Indonesia Stock Exchange (IDX). The sample consists of 27 Companies selected from the population as much data as 28 the company. The results showed that: 1) corporate governance significant positive effect on environmental disclosure, and 2) environmental performance may moderate the influence of corporate governance to environmental disclosure.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.38 ◽

2020 ◽

Vol 28 (1) ◽

pp. 51-70

Author(s):

Kristianus Ronaldo Jemani ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Financial Report ◽

Purposive Sampling ◽

Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect onfirm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.377 ◽

2020 ◽

Vol 28 (1) ◽

pp. 51-70

Author(s):

Kristianus Ronaldo Jemani ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Financial Report ◽

Purposive Sampling ◽

Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect on firm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

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PEMBIAYAAN NATURAL CERTAINTY CONTRACT (NCC) DAN PEMBIAYAAN NATURAL UNCERTAINTY CONTRACT (NUC) PADA PROFITABILITAS BANK UMUM SYARIAH

Iqtisad Reconstruction of justice and welfare for Indonesia ◽

10.31942/iq.v5i2.2550 ◽

2018 ◽

Vol 5 (2) ◽

Author(s):

Atieq Amjadallah Alfie ◽

Maftuchatul Khanifah

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Commercial Bank ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Analysis Method ◽

Purposive Sampling ◽

Positive Effect

Abstrak Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh Pembiayaan Natural Certainty Contract (NCC) dan Pembiayaan Natural Uncertainty Contract (NUC) Terhadap Profitabilitas (ROA). Sampel yang digunakan dalam penelitian ini berjumlah 24 dengan kriteria 6 Bank umum syariah yang sama, selama 4 tahun penelitian. Metode pengambilan sampel dengan menggunakan Purposive Sampling. Adapun metode analisis data yang digunakan adalah uji asumsi klasik, Analisis regresi linier berganda, dan uji t (uji parsial).Hasil dari penelitian ini menunjukan bahwa dari jenis Pembiayaan Natural Certainty Contract (NCC) yaitu variabel pembiayaan Murabahah berpengaruh positif tidak signifikan terhadap profitabilitas (ROA), Pembiayaan Ijarah berpengaruh positif tidak signifikan terhadap profitabilitas (ROA), Pembiayaan Istishna berpengaruh positif tidak signifikan terhadap profitabilitas (ROA) dan jenis Pembiayaan Natural Uncertainty Contract (NUC) yaitu Pembiayaan Mudharabah tidak berpengaruh positif dan tidak signifikan terhadap profitabilitas (ROA), sedangkan pembiayaan Musyarakah berpengaruh positif tidak signifikan terhadap profitabilitas (ROA). Kata Kunci : Profitabilitas (ROA), Murabahah, Ijarah, Istishna, Mudharabah, dan Musyarakah. Abstract This research was conducted with the aim to examine the effect of Financing of Natural Certainty Contracts (NCC) and Financing of Natural Uncertainty Contracts (NUC) on Profitability (ROA). The sample used in this study amounted to 24 with criteria 6 of the same sharia commercial bank, for 4 years of research. Sampling method using Purposive Sampling. The data analysis method used is the classic assumption test, multiple linear regression analysis, and t test (partial test).The results of this study show that from the type of Natural Certainty Contract (NCC) financing, namely Murabahah financing variable, it has a significant positive effect on profitability (ROA), Ijarah Financing has no significant positive effect on profitability (ROA), Istishna Financing has no significant positive effect on profitability ( ROA) and type of Financing Natural Uncertainty Contract (NUC), namely Mudharabah Financing does not have a positive and not significant effect on profitability (ROA), while Musyarakah financing has a positive and not significant effect on profitability (ROA). Keywords: Profitability (ROA), Murabahah, Ijarah, Istishna, Mudharabah, and Musyarakah.

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