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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Apssai Accounting Review (ApAR)
Hitten, Akhmad
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Faktor-Faktor yang Mempengaruhi Kepuasan Karyawan Kantoran Serta Dampaknya pada Niat untuk Menggunakan Ulang Layanan Aplikasi Go- Food di Pontianak Hitten, Akhmad; Susanto, Arief
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 8, No 2 (2019): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.007 KB) | DOI: 10.26418/jebik.v8i2.26851

Abstract

The objectives of this research are to test the effect of peceived of usefullness, perceived ease of use, perceived of price on the intention to reuse   the application Go Food, mediated by consumer satisfaction. The samples of the research were have been selected by using purposive sampling which is taking sample based on characteristics and the objective of the study. The data from this research is analyzed with WarpPLS by applying Structual Equation Model (SEM). The hypothesis is tested by using WarpPLS 6.0 program. The result shows that the perceived usefulness and perceived of price is has significant effect on consumer satisfaction whereas perceived ease of use do not have effect on consumer satisfaction, and consumer satisfaction is significantly effect on intention to reuse the application of Go-Food.
Kebijakan Dividen dari Perspektive Agency Cost Model (Studi Kasus Perusahaan yang Terdaftar di Bursa Efek Indonesia periode 2011-2013) Hitten, Akhmad
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 5, No 1 (2016): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.163 KB) | DOI: 10.26418/jebik.v5i1.16184

Abstract

The paper examines the influence of agency theory on dividend policies with free cash flow,maturity, capital structure, and ownership dividend variables. The sample used in this research isIndonesian listed companies with observation period from 2010 to 2013, and the data collectiontechnique used is data pooling or merging data. The data is analyzed with multiple linearregression analysis in SPSS program. The result of this study indicates that free cash flow,maturity, and ownership structure do not influence devidend policies, however capital structureinfluences dividend policies in Indonesian listed companies. The research also implies thatagency cost theory, as the main model of relevance dividend preposition, cannot explaindividend policies in Indonesian Companies. The investors cannot rely solely on dividend policiesin term of investment decisions in the future.  
Determinant of Tax Aggressiveness and Relationship with Firm Value (Empirical Study Company Listed Go-Public in Indonesia Stock Exchange) Hitten, Akhmad; Novita, Novita
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 9, No 2 (2020): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v9i2.41245

Abstract

This study aims to determine the effect of liquidity, profitability, and solvability on the level of tax aggressiveness with firm value as a control variable. Total sample was 86 non-financial company that implicate tax aggressiveness in Indonesia Stock Exchange (IDX), with purposive sampling, with cross section data period 2007 to 2017. This study using agency theory and signaling theory as the grand theory. The data were analyzed using Structural Equation Modeling- Partial Least Square (SEM-PLS). This study uses a SmartPLS 3.0 and must pass outer and inner criteria. The reason why the author choose SmartPLS is because this application program can explain each indicator of the variable, so will be easy to evaluate which indicator that not have the correspondent affect with the dependend variable. The previous studies of ETR showed inconsistent results in various countries. Test results show that liquidity and profitability have a negative and significant influenced with tax aggressiveness. Solvability has a negative and not significant influenced on tax aggressiveness. Firm value has a positive and significant influenced on tax aggressiveness.
Determinants of Dividend Policy and Their Implications for Firm Value Using the Signaling Model Putri, Nadia Ayuni; Hitten, Akhmad; Heniwati, Elok
APSSAI ACCOUNTING REVIEW Vol 4 No 2 (2024): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i2.41

Abstract

Research aims: This study aims to analyze the effect of profitability, capital structure,      and free cash flow on company value, with dividend policy as an intervening variable in banking companies. Design/Methodology/Approach: The research uses secondary data obtained from banking companies listed on the Indonesia Stock Exchange for the period 2014-2020. A total of 45 companies constituted the population, and purposive sampling was used to select 19 companies that met the criteria for testing. Data analysis was conducted using the Partial Least Square (PLS) method with the SmartPLS version 3.2.8 software. Research findings: The results revealed that profitability has a significant positive effect on dividend policy, while capital structure has no effect on dividend policy. Free cash flow, on the other hand, shows a significant positive effect on dividend policy. Furthermore, profitability has a significant positive effect on company value, and capital structure also positively and significantly affects company value. However, free cash flow has no effect on company value, and dividend policy does not influence company value.   Theoretical contribution/Originality: This research contributes to the understanding of the dynamics between profitability, capital structure, free cash flow, dividend policy, and company value, particularly within the context of the banking sector. Practitioner/Policy implication: The findings provide insights for practitioners and policymakers in banking companies to better align profitability and dividend policy to enhance company value. Research limitation/Implication: The study is limited to banking companies listed on the Indonesia Stock Exchange during 2014-2020 and may not generalize to other sectors or time periods.
Co-Authors Arief Susanto Elok Heniwati Novita Novita Putri, Nadia Ayuni