PENGARUH FIRM SIZE, SALES GROWTH, STRUKTUR ASET, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2012 – 2017)

The purpose of this study is to examine the effect of firm size, sales growth, asset structure, and profitability on firm value with capital structure as an intervening variable. The population are all companies listed on the Indonesia Stock Exchange. While the sample in this study were all manufacturing companies listed on the Indonesia Stock Exchange Period 2012 - 2017. Sampling using purposive sampling and data analysis methods using multiple linear regression and path analysis. The results of this study are firm size and asset structure have a positive effect on capital structure. Sales growth and profitability have a negative effect on capital structure. Capital structure, sales growth, and asset structure have a negative effect on firm value. Firm size has a positive effect on company value. Capital structure cannot mediate the influence of firm size and profitability on firm value. Capital structure can mediate the effect of sales growth and asset structure on firm value.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2016-2018

Timeliness of financial statements has been regulated by the government in accordance with regulations issued by the Otoritas Jasa Keuangan (OJK) which states that public companies are required to submit financial reports no later than the fourth month after the financial year ends. But some companies that are not timely in presenting their financial statements. This study aims to find empirical evidence about the influence of company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation on the timeliness of financial statement submission. The population in this study are property and real estate sub-sector services companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia (BEI)) for the period of 2016-2018, as many as 47 companies. The sample in this study were 35 companies taken by purposive sampling method. The dependent variable is, the timeliness of financial statement submission. While the independent variables in this study are company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation. Data collection methods using the method of library research and documentation methods. Hypothesis testing uses logistic regression at a significance level of 5 percent. The results of hypothesis testing indicate that firm size variables significantly influence the timeliness of financial statement submission with a significance value of 0.024 <0.05. Liquidity variable does not affect the timeliness of financial statement submission with a significance value of 0.437> 0.05. The profitability variable does not affect the timeliness of financial statement submission with a significance value of 0.753> 0.05. The leverage variable does not affect the timeliness of the delivery of financial statements with a significance value of 0.512> 0.05. The auditor's opinion variable has a significant effect on the timeliness of the delivery of the financial statements with a significance value of 0.025 <0.05. KAP reputation variable does not affect the timeliness of financial statement submission with a significance value of 0.998> 0.05.

MODEL PREFERENSI KONSUMEN TERHADAP PERBANKAN SYARIAH

This study aims to build a model of consumer preference in choosing Islamic banking. This study uses a comparative study between people's understanding of Islamic banking and conventional banking which is influenced by several factors. The sample in this study amounted to 200 people who had different backgrounds. Existing data were analyzed using Structural equation models (SEM). The research results show that there is a level of understanding and preference of the community towards different Islamic banking which is influenced by several factors developed in this research model. In the next research, it is expected to conduct an assessment of the decision to choose Islamic and conventional banking products that concentrate more on specific products in Islamic banking. In addition, further research is expected to take into account environmental factors and government policies as well as other factors that have not been studied in this study so that it is expected to enrich the knowledge in the field of management, especially consumer preferences and decision making using Islamic banking products

PENERIMAAN FINANCIAL TECHNOLOGY BERBASIS TECHNOLOGY ACCEPTANCE MODEL (TAM)

Tecnology Acceptance Model (TAM) developed by Davis which is a successful and acceptable model in order to predict the acceptance of a new technology. In the last two years, in Indonesia there has emerged a financial technology service that was designed with the open platform principle, OVO. OVO is a service engaged in the field of financial technology, is a smart application designed to make payment services and transactions online, and has penetrated into all business expansion. The purpose of this research is to find out. the effect of perceived ease, perceived risk and attitude of use on the intention of OVO financial technology behavior in Surakarta City. The population used in this study were all users who intended to use OVO financial technology behavior in Surakarta City amounted to 140. The sample used in this study were 60 people. Data analysis methods used are descriptive statistical analysis, validity test, Classic Assumption Test, multiple regression analysis, t-test statistics and the model feasibility test and the coefficient of determination. The results of this study indicate that perceptions of ease have a positive and significant influence on the behavioral intention of OVO financial technology in the city of Surakarta with a significance of 0,000 <0.05. perceived risk has a positive and significant effect on the intention of OVO financial technology behavior in Surakarta City with a significance of 0.002 <0.05. usage attitude has a positive and significant influence on the intention of OVO financial technology behavior in Surakarta City with a significance of 0,000 <0.05. This means that all variables affect the intention of OVO financial technology behavior in Surakarta City. Seeing the results of the research conclusions, that Behavioral Intetion of the users stated that those interested in using OVO financial technology applications with the advantages offered such as free transfers

PENGARUH PENGGUNAAN INFORMASI AKUNTANSI DAN MANAJEMEN MODAL KERJA PELAKU UMKM TERHADAP KEBERHASILAN USAHA DENGAN UMUR USAHASEBAGAI VARIABEL PEMODERASI (STUDI KASUS PADA INDUSTRI KREATIF DI YOGYAKARTA)

Small and medium enterprises (SMEs) are one of important sector of national economic that have contributed to labor absorption and Gross Domestic Product (GDP). They could survive of financial crisis both in national and global scale. This research examines the effect of accounting information and working capital management toward business success of small and medium enterprise (SMEs) with age of business as moderating variable. The population of this research are small and medium enterprises (SMEs) in creative industries sector operated in Yogyakarta district. They are handycraft, culinary and fashion. Based on purposive sampling method, total sample of this research is 200 SMEs. Hypothesis testing used is path analysis using structural equation modelling (SEM). The test result shows that accounting information and working capital management have positive and significant effect to the success of SMEs.Age of business as moderating variable also have positive and significant effect to the success of SMEs.

PENGARUH KEPEMILIKAN INTERNAL, KUALITAS AUDIT DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Establishment of a company has a clear goal one of which is to maximize the firm value. There are many factors affecting firm value and this study intends to empirically learning the effect of internal ownership, audit quality, and debt policy to firm value. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange for period 2017-2019, amounting to 149 companies. The sample of the study was selected as many as 11 companies with purposive sampling technique. Data collection method of this research is documentation. Data were analyzed using statistical decriptive and multiple regression analysis. The result shows that there is no positive influence of internal ownership to firm value with p=0.552 (p>0.05), audit quality has significant effect to company value with p=0.035 (p<0.05), debt policy has no significant effect on the firm value with p=0.807 (p> 0.05). The next study must adding other variables that also could affect the firm value such as leverage, profitability, investment, institutional ownership and others

ANALYSIS OF THE POTENTIAL AND OBSTACLES TO ESTABLISHING A VILLAGE-OWNED ENTERPRISE (BUMDES) IN THE GUNTUR SUBDISTRICT, DEMAK REGENCY

Village-Owned Enterprises or BUMDes are pillars of economic activity in the village, which strengthens the village economy. BUMDes is formed by the village government based on the needs and potential of the village. In the Guntur subdistrict, Demak regency, 2 BUMDes have been established, namely SidorukunBUMDes in Sidokumpul village and SumberlancarBUMDes in Bakalrejo village. Eighteen other villages do not yet have BUMDes. The purpose of this study was to determine the initiative of the village government in establishing BUMDes, find out what the potential of the village to establish BUMDes, determine the obstacles in establishing BUMDes. The population of this research is the village government in the Guntur subdistrict, which consists of 20 villages and BUMDesSidorukun and BUMDesSumberLancar. The method used is the census method. Data obtained by interview. The analytical method used is descriptive analysis. The results of this study found that the initiative of the village government in the Guntur sub-district of Demak district in establishing BUMDes was still low. Potentials that can be managed by BUMDes include potentials in agriculture, rice, corn and green beans, cow and goat farms, village markets, and pure water. The obstacles in establishing BUMDes stem from the village government's understanding of BUMDes that is still low.

UKURAN PERUSAHAAN MEMODERASI PENGARUH PROFITABILITAS, SOLVABILITAS DAN OPINI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to determine the effect of company size, profitability, solvency and auditor opinion on audit delay, and to determine the ability of company size to moderate the effect of profitability, solvency and auditor opinion on audit delay. This research is a quantitative study, with the study population being mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique using purposive sampling technique obtained samples of 29 companies. Data collection uses the documentation method, with analysis techniques using multiple linear regression. The results of the study at the significance level of 5% indicate that: 1) profitability has no significant effect on audit delay, 2) solvency has a significant effect on audit delay, 3) auditor's opinion has no significant effect on audit delay, 4) company size has a significant effect on audit delay, 5) company size does not strengthen and weakens the effect of profitability on audit delay, 6) firm size does not strengthen and weaken the effect of solvency on audit delay, 7) firm size does not strengthen and weaken the influence of auditor opinion on audit delay.

DAMPAK FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PROFITABILITAS PERBANKAN (Studi pada Bank Konvensional di Indonesia Periode Januari 2012 - Januari 2019)

The bank is one of the financial institutions which has the activity of collecting funds from the public in the form of deposits and channeling them to the public in the form of credit or other forms in order to improve the lives of many people. The purpose of the banking business is to make a profit. Banking profitability is one of the most important indicators in determining the success of a bank and can be used as a basis for banking policies and strategies in the coming period. The purpose of this study was to examine the effect of Operating Costs on Operating Income (BOPO), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Firm size, and inflation on Return on Assets (ROA). The population in this study is the Conventional Banks in Indonesia in the period January 2012-January 2019. The sample selection using the purposive sampling method with the criteria for the monthly financial statements of all conventional banks in Indonesia during the observation period January 2012-January 2019 has been published by Bank Indonesia. The number of samples used in this study were 85 samples. In this study the research methods used descriptive analysis, Classical Assumptions (Normality, nonautocorrelation, Multicollinearity, Heteroscedasticity), multiple regression model analysis, hypothesis testing (z-statistic test, F-statistic test, and coefficient of determination (R2) test). The results of this study found that Operating Costs to Operating Income (BOPO) had a negative and significant effect on Return On Assets (ROA), Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) had a negative and significant effect on Return on Assets (ROA) ), Loan to Deposit Ratio (LDR) has a positive but not significant effect on Return On Assets (ROA), Firm size and inflation have a negative and significant regression coefficient on Return On Assets (ROA).

DETEKSI DETERMINAN KINERJA KARYAWAN

This study was motivated by the decline in targets at PT. Mod Indi Semarang. For this reason, the problem can be formulated is how the sewing part efforts improve Employee Performance so that production is achieved. The purpose of this study was to analyze the influence of the Work Environment, Leadership, and Motivation on Employee Performance in the part of sewing production at PT. Indo Mod Semarang. The population of this study was 420 production employees at sewing PT. Indo Mod Semarang. The sample used in this study was 81 respondents using purposive sampling technique, which is a sampling technique that provides an opportunity to become a member of the sample with certain criteria. Then the method of collecting data through questionnaires and data analysis using SPSS 22 which includes tests of validity, reliability, classic assumption tests, multiple regression analysis, hypothesis testing using a t-test, F test, R2 test. The results of this study indicate that all independent variables, namely Work Environment, Leadership, and Motivation have a positive and significant effect on employee performance. Based on the determination coefficient value of 0.884, it is known that in this study the Work Environment, Leadership, and Motivation has a consequent on the variable employee performance of 88.4% while the rest, which is 11.6% is influenced by other variables that are not explained.