Journal of Accounting and Finance Management
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Published By Yayasan Dharma Indonesia Tercinta (Dinasti)

2721-3013, 2721-3005

2020 ◽  
Vol 1 (2) ◽  
pp. 286-300
Author(s):  
Sabil Sabil ◽  
Mohamad Syamsul Maarif ◽  
Edie Toet Hendratno ◽  
Widarto Rachbini

In the last few years, employee performance has decreased because the wages received are considered insufficient to meet the needs of a decent life. The purpose of this study was to examine and analyze those influencing wage policies and employee performance in companies in the Bekasi Regency industrial area. The study population was employees of companies in the industrial area of ​​Bekasi Regency. In accordance with structural equition modeling (SEM), a sample of 285 respondents was selected through a purposive sampling technique. Data analysis was applied by applying government regulation theory, trade union theory, labor productivity theory, wage policy theory and employee performance theory. Hypothesis testing was carried out using SEM with the Lisrel Version 8.80 application. The results showed that the direct effect of government regulations, labor unions, work productivity and living costs has a significant effect on wage policies and government regulations, labor unions, wage policies have a significant effect on employee performance and indirect effects. government regulations, labor unions, work productivity, cost of living, have a significant effect on employee performance through wage policies.


2020 ◽  
Vol 1 (2) ◽  
pp. 275-285
Author(s):  
Wydyanto Wydyanto ◽  
Andri Yandi

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews the factors that influence brand image and purchasing decision, namely: price perception and product quality, a Marketing Management Literature Study. The results of this research library are that: 1) Price perception has a relationship and affects the brand image; 2) Product quality has a relationship and affects the purchasing decision; 3) Price perception has a relationship and affects the brand image; 4) Product quality has a relationship and affects the purchasing decision, and 5) Brand image has a relationship and affects the purchasing decision.


2020 ◽  
Vol 1 (2) ◽  
pp. 262-274
Author(s):  
Kusnandar Kusnandar ◽  
Maya Sari

This study aims to determine the effect of liquidity, solvency and profitability on stock prices. The research was conducted at PT Telekomunikasi Indonesia Tbk during the period of 2004 - 2018. Through a multiple regression analysis, the effect of liquidity, solvency and profitability was investigated by measuring current ratio, debt to equity ratio, and return on assets effects on stock prices. The findings reveal that changes in liquidity, profitability, and solvency are able to explain the changes being occurred on the share price of PT Telkom Indonesia during the period. Out of the three determinants, profitability performance is the only determinant that has a significant impact on stock price. These findings indicate that profitability performance becomes one factor that is most considered by investors in making investment decisions. Further, the profitability performance is also able to provide positive signals to the investors regarding the company prospects in the future.


2020 ◽  
Vol 1 (2) ◽  
pp. 253-261
Author(s):  
Ekawati Jati Wibawaningsih ◽  
Lidya Primta Surbakti

This study has examined the characteristics of the audit committee (size, independence, and expertise) in addition to financial Condition (leverage and firm size) in increasing firm performance. The random effect with panel data regression was applied on 309 firm-year observations of the manufacturing companies listed in the Indonesian Stock Exchange (IDX) for the period of 2016 - 2018. Return on Assets was used as the measurement of firm performance. This study’s results show a significant and positive relationship between firm size with performance and a significant negative relationship between leverage and firm performance. However, the findings show no significant relationship between the characteristics of the audit committee and firm performance. The results of this study have implications for investors, regulators, and market participants. Policy makers might use these findings, especially regarding the characteristics of the audit committee and financial conditions, for improving the performance of the companies in Indonesia


2020 ◽  
Vol 1 (2) ◽  
pp. 239-252
Author(s):  
Laynita Sari ◽  
Renil Septiano

Government banks have a higher level of trust in society, as most of these shares are owned by the Government. Ratio used to assess a bank’s performance is the Return on Asset ratio. Each bank will try to keep its Return on Asset ratio consistently rising and the Non Performing Loan ratio consistently falling. But the phenomenon is that the ratio of Return on Asset and Non Performing Loan at the Government Bank fluctuated from 2014 to 2019. I will therefore examine the factors that affect the ratio of Return on Assets and Non-Performing Loans to government banks. In this study, the ratios used were Non Performing Loan, Net Interest Margin, Capital Adequacy Ratio as an independent variable, Loan to Deposit Ratio as an intervening variable and Return on Asset on its dependent variables. The result that the Variable Loan to Deposit Ratio mediates the relationship between Net Interest Margin and Return on Asset.


2020 ◽  
Vol 1 (2) ◽  
pp. 219-238
Author(s):  
Yamasitha Yamasitha

The purpose of this research is to examine the effect of capytal structure and managerial ownership on firm performance by agency cost as an the intervening variable. The sample used is a manufacturing company sector 4 (varoius industries) and sector 5 (goods industries consumsy) listed in Indonesia Stock Exchange in 2015-2019. Were selected in the sampling method of sample use purposive.The data use dissecondary data and the analysis methodusedis multiple regression path analyze method. The results showed that the independent variables capital structure has a negative effect on the agency cost, and managerial ownership has a negative effect on the agency cost. The independent variables capital structure has a negative effect on the firm performance and capital structure has a negative indirect effect on the firm performance by agency cost. The independent variables managerial ownership has no positive effect on the firm performance and managerial ownership has a negative indirect effect on the firm performance by agency cost. Agency cost has no negative effect on the firm performance.


2020 ◽  
Vol 1 (2) ◽  
pp. 209-218
Author(s):  
Henry Broto Seno ◽  
Hakiman Thamrin

These research aims to find out those impact from capital structure, profitability, liquidity, activity and company size on firm value. The population in this research were building construction sub-sector companies which registered in Indonesia Stock Exchange during period 2012 till 2018. The samples were determined by purposive sampling technique. These data analysis method used was panel data regression analysis. The selected mode used Fixed Effect Model. The results showed that capital structure, profitability, liquidity, activity and company size simultaneously had an impact on company value. Partially it was found that capital structure and profitability had positive influence on company value, activity and company size had negative influence on company value, while liquidity had none impact towards company value. The most influential variable was profitability with coefficient value was 43.38. 


2020 ◽  
Vol 1 (2) ◽  
pp. 201-208
Author(s):  
Mondra Neldi ◽  
Nandan Limakrisna

This study aims to examine how much influence Earning Per Share, Profitability, and Solvability with Corporate Governance as a moderating variable. The population of this study was 71 companies listed on the Indonesia Stock Exchange (IDX) with a sample of 30 companies during 2013-2017. This study uses purposive sampling. The data analysis technique used in this study is multiple linear regression analysis.From this study the conclusions are as follows: Earning Per Share variable shows the results that have a positive and significant effect on stock prices, Profitability and Solvability shows no effect on Stock Prices, Earning Per Share which is moderated by Corporate Governance, Profitability moderated by Corporate Governance and Solvability moderated by Corporate Governance shows results that have no significant effect on stock prices. In further research, it is expected to be able to add independent variables to be able to explain what is the influence of the dependent variable, namely stock prices, and add all public companies to become research and replace the proxy of each variable to get better research results.


2020 ◽  
Vol 1 (2) ◽  
pp. 192-200
Author(s):  
Mufidah Mufidah ◽  
Ira Febrianti ◽  
Masnun Masnun

The purpose of this study is to analyze the influence of the quality of corporate governance, real earnings management on firm value and to analyze the influence of the quality of corporate governance with the internal control system as a moderating variable on firm value in companies included in the LQ 45 index 2016-2018. The data in this study used descriptive statistical analysis and inferential statistical analysis. The results showed that the Quality of Governance had no significant effect on Firm Value, Earnings Management had a significant effect on Firm Value and Internal Control could not moderate the effect of Governance Quality on Firm Value.


2020 ◽  
Vol 1 (2) ◽  
pp. 169-191
Author(s):  
Muhammad Irfan Rahadian ◽  
I Ketut R Sudiarditha ◽  
Ari Saptono

This study aims to analyze compensation and training on employee performance through satisfaction variables. This research uses a quantitative method using the SEM Lisrel 8.8 Program analysis tool. The number of respondents was 105 employees of PT. Sumber Harapan Abadi (DataPrint). The sampling technique in this study was  purposive non-probability sampling using the Isaac and Michael method approach. The novelty in this study is the positive effect of compensation and job training on employee performance through employee job satisfaction. The results of the study stated: 1) there was a positive and significant effect of compensation on job satisfaction. 2) there is a significant positive effect of training on job satisfaction 3) there is a positive and significant effect of the effect of compensation on performance.4) a positive and significant effect of training on performance.5) there is a positive and significant effect of job satisfaction on performance 6) there is a positive and significant effect of training on performance. 7) the positive and significant influence of the effect of training on performance through job satisfaction.   


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