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All Journal EBID:Ekonomi Bisnis Digital
Susi Dwi Mulyani
Program Studi Akuntansi, Universitas Trisakti Jakarta
Economics, Econometrics & Finance

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PENGARUH CAPITAL STRUCTURE DAN COMPANY GROWTH TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE COVERNANCE SEBAGAI VARIABEL MODERASI Neneng Maya Fadilah; Susi Dwi Mulyani
EBID: Ekonomi Bisnis Digital Vol 2, No 1 (2024): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v2i1.234

Abstract

This research was conducted to analyze the effect of capital structure and company growth on firm value with good corporate governance as a moderating variable. This study is focused on manufacturing companies in the consumer goods sector on the Indonesia Stock Exchange (IDX). Capital Structure and Company Growth are considered as key factors that can affect company value. GCG is also identified as an important element in improving company performance. Quantitative method with hypothesis testing approach is used in this research. The research sample consisted of 83 consumer non-cyclicals sector companies listed on the IDX in the 2021-2022 period. Data obtained from financial reports published by the IDX. Data analysis was performed using descriptive statistics and panel data regression using the fixed effect model (FEM) method. The results of the study show that capital structure and company growth have a significant positive effect on firm value. That is, the better the capital structure and company growth, the higher the company value. However, the implementation of GCG did not strengthen the effect of capital structure and company growth on company value.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL DAN PERENCANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Patrecia Linecha Ruhupatty; Susi Dwi Mulyani
EBID: Ekonomi Bisnis Digital Vol 3, No 1 (2025): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v3i1.354

Abstract

This study aims to examine the influence of Human Resource Quality, Internal Control System with Organizational Commitment as a moderation variable on Budget Absorption. This type of research is quantitative research. The data used in this study is primary data. The population in this study is ASN and Non-ASN Secretariat of the Directorate General of Village Government Development, Ministry of Home Affairs, Republic of Indonesia as many as 141 respondents and the sample of this study is 104 samples. The analysis used is the multiple linear regression analysis method.The results of the analysis in the Hypothesis Test with the Moderated Regression Analysis (MRA) regression analysis showed that the Quality of Human Resources (HR) had a positive effect on Budget Absorption (PA). The Internal Control System (SPI) has no effect on Budget Absorption (PA). Budget Planning (PRA) has a positive influence on Budget Absorption (PA). Organizational Commitment (KO) strengthens the influence of Human Resource Quality (HR) on Budget Absorption (PA). Organizational Commitment (KO) does not strengthen the influence of the Internal Control System (SPI) on Budget Absorption (PA). Organizational Commitment (KO) strengthens the influence of Budget Planning (PA) on Budget Absorption (PA).
Co-Authors Neneng Maya Fadilah Patrecia Linecha Ruhupatty