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2022 ◽  
Vol 14 (2) ◽  
pp. 435-442
Author(s):  
Tri Nur Rohmah

This research on profitability aims to examine the effect of good corporate governance on profitability. The population in this research are Consumer Goods Industry companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 104 companies was obtained. The statistical test tool uses multiple regression analysis. Profitability in this research was measured using Return on Assets, while good corporate governance was measured using external ownerships. The results show that external ownerships has no significant positive effect on profitability.


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 736-745
Author(s):  
Mipo Mipo

This study aims to analyze factors that influence company value and then to test the influence of corporate social responsibility on company value. The variables examined in this study are independent variable consisted of profitability, leverage, and company size. The dependent variables that used are company value and corporate social responsibility as a moderating variable.The population that used in this research is the manufacturing industries listed in 2016-2020 consisted of 143 companies. This study has 23 companies as sample that chosen based on the purposive sampling method. Data analysis technique used is multiple linear regression analysis using SPSS v25 application.The results of this study indicate that partially profitability had a significant positive effect on company value. Meanwhile, leverage and company size had no effect on company value. On the other side partially corporate social responsibility had a significant positive effect on company value. As moderating variable corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.The conclusion of this researh is partially profitability and corporate social responsibility had significant positive effect on company value. While the variables of leverage and company size did not. And then corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.


2022 ◽  
Vol 6 (6) ◽  
pp. 271-277
Author(s):  
Wahyu Septianti ◽  
Ira Setyawati ◽  
Dudi Permana

This study aims to know and clarify the influence of halal products and brand image on purchasing decisions with purchase intentions as mediating variables. Respondent – 98 employees (purposive sampling). Data collection is conducted through interviews and questionnaires. The data in the analysis uses path analysis (software SmartPls 3.0). The results of the study showed that: (1) Halal Products have a significant positive effect on Purchase Intentions. (2) Brand Image has a significant positive effect on Purchase Intention. (3) Purchase Intention as a mediator in this study has a significant effect on the Purchase Decision. (4) Halal products have a significant positive effect on Purchasing Decisions. (5) Brand Image has a significant positive effect on Purchasing Decisions. (6) Purchase Intention mediates Halal Products to Purchase Decisions and (7) Purchase Intention do not mediate Brand Image against Purchasing Decisions.


Author(s):  
Andri Azmi ◽  
Mohamad Adam ◽  
Marlina Widiyanti ◽  
Shelfi Malinda

This study aims to examine the significance of the effect of the dollar exchange rate and inflation on the profitability of PT. Pupuk Sriwidjaja Palembang. Profitability in this study is measured by return on assets (ROA) with the research period from 2014-2020. The data analysis technique for testing the hypothesis in this study used multiple linear regression. The study results concluded that the dollar exchange rate and inflation had a significant positive effect on the profitability (ROA) of PT. Pupuk Sriwidjaja Palembang during 2014-2020.


2022 ◽  
Vol 27 ◽  
pp. 639-658
Author(s):  
Anggraeni Pratama Indrianto ◽  
Titik Kusmantini ◽  
Dyah Sugandini

The purpose of this research to find out and analyze the influence of Green Supply Chain Management consisting of Green Policy, Green Purchasing, and Green Packaging on Business Performance consisting of Environmental Performance and Economic Performance through Green Capabilities on non-pesticide fruit and vegetable farmers. The sampling technique used is the census method with a total of 60 respondents. Respondents in this study were all members of the KWT (Kelompok Wanita Tani/ Women Farmer Group) “Lestari” in Bantul Regency, Yogyakarta. The type of research conducted is survey research. The data analysis technique in this study was divided into descriptive analysis and quantitative analysis using Partial Least Square (PLS) analysis with the help of the SmartPLS 3.2.9 program. The results of this study indicate that Green Policy and Green Packaging have a significant positive effect on Business Performance; Green Purchasing has a significant negative effect on Business Performance; Green Policy and Green Purchasing have a significant positive effect on Green Capabilities; Green Packaging has a significant negative effect on Green Capabilities; and Green Policy and Green Purchasing have a significant positive effect on Business Performance through Green Capabilities.


2022 ◽  
Vol 1 (1) ◽  
pp. 15-22
Author(s):  
Ni Kadek Kiki Novita MAHAENI ◽  
A.A. Ketut JAYAWARSA ◽  
Kompiang BAGIADA

This study aimed to determine the effect of gender, parental income, and area of origin on financial literacy in the simultaneous and partial use of financial ins titution products and services among active students in the fifth semester of the Faculty of Economics and Business Warmadewa University. The results showed that gender, parents' income, and area of origin had a significant positive effect on financial literacy in the use of products and services of financial institutions. Then partially, gender has a significant positive effect on financial literacy in the use of products and services of financial institutions, while the income of parents and area of origin has no effect on financial literacy in the use of products and services of financial institutions.


2022 ◽  
Vol 6 (1) ◽  
Author(s):  
Umma Latifa Nur Aziza ◽  
Sugeng Purwanto

Purpose of this research was to determine the effect of Destination Image and Electronic Word of Mouth on Tourist Visiting Interests on Tambakrejo Beach tourism in Blitar. This research used a quantitative approach. Nonprobability sampling method with purposive sampling technique was used for sampling with research samples obtained as many as 90 respondents. Types primary data is used in this research. Data processing is done by using Partial Least Square (PLS) analysis technique. Results of research showed that: 1) Destination Image had a significant positive effect on Tourist Visiting Interests at Tambakrejo Beach Blitar. 2) Electronik Word of Mouth has a significant positive effect on Turist Visiting Interests at Tambakrejo Beach Blitar.


2022 ◽  
Vol 6 (1) ◽  
Author(s):  
Parida Parida ◽  
Ni Ketut Surasni ◽  
Baiq Nurul Suryawati ◽  
Siti Aisyah Hidayati

This study aims to determine the effect of liquidity, leverage and profitability to the firm value with dividend policy as moderating variables in Manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2017-2019.This type of research is associative quantitative research. The data collection method used is Sample Survey method. The population in this study are all manufacturing companies listed on Indonesia Stock Exchange (IDX) of 182 companies. Sampling method with purposive sampling. And based on the criteria of the number of samples as many as 66 out of 182 companies. data analysis using multiple regression analysis with Moderated Regression Analysis (MRA).The results showed that: Liquidity significant positive effect on firm value. Leverage significant positive effect on firm value. Profitability significant positive effect on firm value. Dividend policy is able to strengthen the effect of liquidity on the firm value. Dividend policy weakens the effect of leverage on the firm value. Dividend policy is not able to strengthen the effect of profitability on the firm value


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 541-553
Author(s):  
Androni Susanto ◽  
Veronica Veronica

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company characteristics on corporate tax avoidance. The sampling technique used was purposive sampling. The sample of this research is the financial statements and sustainability reports of 73 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The analytical method used is multiple linear regression. The results of this study indicate that CSR has a significant positive effect on current taxes, which means that companies that are responsible to stakeholders tend to avoid tax avoidance practices or pay more taxes. CSR, ROA and firm size have a significant negative effect on tax avoidance. Leverage and intangible assets have a significant positive effect on tax avoidance. Other company characteristics variables such as fixed assets, operating cash flow, sales growth have no significant effect on tax avoidance.


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 518-529
Author(s):  
Petrus Gani

This study has objectives to analyze the influence of intellectual capital on financial performance and company value, and also examined the influence of financial performance as an intervening variable on company value. The population of the research is the manufacturing of sub- food and beverage industries listed in 2015-2019 consisted of 20 companies. This study has 12 companies as sample that chosen based on the purposive sampling method. Partial Least Square (PLS) as alternative of SEM and as data analysis technique using SmartPLS 3.3 application. The results of this study indicate that partially VAHU and STVA have a significant positive effect on financial performance. Meanwhile, VACA has no significant positive effect on financial performance. Simultaneously VAHU, STVA, and VACA have significant positive effect on financial performance. On the other side partially and simultaneously VAHU, STVA, and VACA have no directly significant positive effect on company value. But through financial performance.


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