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All Journal YUME : Journal of Management Journal of Information System, Applied, Management, Accounting and Research Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Coopetition : Jurnal Ilmiah Manajemen Jurnal Ilmu Manajemen Terapan (JIMT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) UPI YPTK Journal of Business and Economics JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Indo-MathEdu Intellectuals Journal Jurnal Pengabdian Masyarakat Akademisi Journal of Accounting and Finance Management (JAFM) Jurnal Multidisiplin Sahombu Indo-Fintech Intellectuals: Journal of Economics and Business e-Jurnal Apresiasi Ekonomi Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Penelitian Pendidikan Indonesia
Elfiswandi, Elfiswandi
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analisis Rasio Likuiditas, Rasio Profitabiitas, Dan Rasio Solvabilitas Terhadap Nilai Perusahaan Pada Bank Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2020-2024 Dengan Pertumbuhan Laba Sebagai Variabel Intervening Putri, Reza Yulia; Elfiswandi, Elfiswandi; Lusiana, Lusiana
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.10123

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan yang terdiri dari rasio likuiditas, solvabilitas, dan profitabilitas terhadap nilai perusahaan, baik secara langsung maupun melalui pertumbuhan laba sebagai variabel intervaning. Data penelitian menggunakan laporan keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Metode analisis yang digunakan adalah regresi berganda dengan SPSS. Hasil penelitian menunjukkan bahwa rasio likuiditas tidak berpengaruh signifikan terhadap pertumbuhan laba maupun nilai perusahaan. Rasio juga solvabilitas tidak memiliki pengaruh terhadap nilai Perusahaan dan pertumbuhan laba. Sementara itu, rasio profitabilitas terbukti berpengaruh signifikan baik terhadap pertumbuhan laba maupun nilai perusahaan. Temuan ini mengindikasikan bahwa profitabilitas menjadi faktor utama yang memengaruhi peningkatan nilai perusahaan, sedangkan peran pertumbuhan laba sebagai variabel mediasi tidak selalu memperkuat hubungan antar variabel. Penelitian ini memberikan implikasi bagi manajemen perusahaan dan investor bahwa fokus pada peningkatan profitabilitas lebih relevan dalam upaya memaksimalkan nilai perusahaan.
The Effect of Capital Structure, Profitability and Liquidity on Company Value with Dividend Policy as an Intervening Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2020-2024 Period Azzahra, Azzahra; Elfiswandi, Elfiswandi; Lusiana, Lusiana
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2473

Abstract

This study aims to examine the influence of Capital Structure, Profitability, and Liquidity on Firm Value, with Dividend Policy as an intervening variable. The population used in this study was 128 non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Data collection employed purposive sampling, which determines the sample based on specific criteria as determined by the researcher. The analytical methods used were descriptive statistics, classical assumption tests, multiple linear regression, hypothesis testing, and path analysis using SPSS 25.0.The results showed that: Capital Structure, Profitability, and Liquidity influence Dividend Policy. Furthermore, Capital Structure, Profitability, and Dividend Policy influence Firm Value, while Liquidity has no effect on Firm Value. Dividend Policy is unable to mediate the influence of Capital Structure, Profitability, and Liquidity on Company Value.
The Effect of Company Size, Profitability, and Leverage on Earnings Management with Institutional Ownership as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2024 Indri Yani; Elfiswandi, Elfiswandi; Lusiana, Lusiana
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Company Size, Profitability, and Leverage on Earnings Management, with Institutional Ownership as a moderating variable. Company Size, Profitability, and Leverage serve as independent variables, while Earnings Management serves as the dependent variable. Institutional Ownership serves as a moderating variable. This study focuses on companies in the Consumer Non-Cyclical Manufacturing Sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The sampling method used purposive sampling, resulting in 29 companies from a population of 132. The data were analyzed using panel data analysis techniques.The results show that: (1) Company Size has no significant effect on Earnings Management. (2) Profitability has no significant effect on Earnings Management. (3) Leverage has a significant effect on Earnings Management. (4) Company size does not have a significant effect on earnings management, weakened by institutional ownership as a moderating variable. (5) Profitability has no significant effect on earnings management, weakened by institutional ownership as a moderating variable. (6) Leverage has no significant effect on earnings management, weakened by institutional ownership as a moderating variable.
Analisis Kinerja Pegawai Berdasarkan Karakteristik Individu, Disiplin Kerja dan Budaya Organisasi dengan Motivasi Kerja Sebagai Variabel Intervening pada Sekretariat Daerah Kabupaten Kerinci Prakasa, Tri Matra; Elfiswandi, Elfiswandi; Yulasmi, Yulasmi
Indo-MathEdu Intellectuals Journal Vol. 6 No. 6 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i6.4177

Abstract

Penelitian ini bertujuan untuk menguji seberapa besar analisis kinerja pegawai berdasarkan karakteristik individu, disiplin kerja dan budaya organisasi dengan motivasi kerja sebagai variabel intervening pada sekretariat daerah Kabupaten Kerinci. Metode pengumpulan data melalui survei dan mengedarkan kuisioner, dengan sampel 78 responden. Metode analisis yang digunakan structural equation modeling menggunakan SmartPLS. Hasil penelitian yang didapatkan pengaruh yang signifikan karakteristik individu terhadap motivasi kerja pada Sekretariat Daerah Kabupaten Kerinci. Terdapat pengaruh yang signifikan disiplin kerja terhadap motivasi kerja. Terdapat pengaruh yang signifikan budaya organisasi terhadap motivasi kerja. Terdapat pengaruh yang tidak signifikan karakteristik individu terhadap kinerja pegawai. Terdapat pengaruh yang tidak signifikan disiplin kerja terhadap kinerja pegawai. Terdapat pengaruh yang tidak signifikan budaya organisasi terhadap kinerja pegawai. Terdapat pengaruh yang signifikan motivasi kerja terhadap kinerja pegawai. Motivasi kerja tidak memdiasi pengaruh karakteristik individu terhadap kinerja pegawai. Motivasi kerja memdiasi pengaruh disiplin kerja terhadap kinerja pegawai. Motivasi kerja memdiasi pengaruh budaya organisasi terhadap kinerja pegawai pada Sekretariat Daerah Kabupaten Kerinci.
Pengaruh Kepemimpinan Transformasional, Employee Engagement dan Beban Kerja Terhadap Kinerja Pegawai dengan Kepuasan Kerja Sebagai Variabel Intervening pada Sekretariat Daerah Kabupaten Dharmasraya Rahayu, Witri; Elfiswandi, Elfiswandi; Yulasmi, Yulasmi
Indo-MathEdu Intellectuals Journal Vol. 6 No. 6 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i6.4186

Abstract

This research aims to determine the effect of transformational leadership, employee engagement, and workload on employee performance with job satisfaction as an intervening variable at the Regional Secretariat of Dharmasraya Regency. The method used is quantitative with path analysis techniques, distributing 67 questionnaires. The research results show a positive but not significant effect of transformational leadership on job satisfaction at the Regional Secretariat of Dharmasraya Regency. There is a positive and significant effect of employee engagement on job satisfaction. There is a negative and significant effect of workload on job satisfaction. There is a positive and significant effect of transformational leadership on employee performance. There is a positive and significant effect of employee engagement on employee performance. There is a negative and significant effect of workload on employee performance. There is a positive and significant effect of job satisfaction on employee performance. Job satisfaction can mediate the effect of transformational leadership on employee performance. Job satisfaction can mediate the effect of employee engagement on employee performance. Job satisfaction can mediate the effect of workload on employee performance.
Pengaruh Kepemimpinan, Budaya Kerja dan Motivasi Kerja Terhadap Kinerja Perangkat Nagari Melalui Organizational Citizenship Behavior Sebagai Variabel Intervening pada Nagari di Kecamatan X Koto Diatas Kabupaten Solok Herlina, Herlina; Elfiswandi, Elfiswandi; Veri, Jhon
Indo-MathEdu Intellectuals Journal Vol. 6 No. 6 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i6.4200

Abstract

This study aims to analyze the influence of leadership, work culture, and work motivation on the performance of village officials with Organizational Citizenship Behavior (OCB) as an intervening variable in X Koto Diatas Subdistrict, Solok Regency. The study used a quantitative method with SEM-PLS analysis and involved 100 village officials as respondents. The results showed that leadership and work culture had a positive but insignificant effect on OCB, while work motivation had a positive and significant effect. Leadership has a positive but insignificant effect on performance, while work culture and work motivation have a positive and significant effect. OCB is proven not to mediate the effect of leadership and work culture on performance, but is able to mediate the effect of work motivation. In addition, OCB has a positive and significant effect on performance. These findings confirm that work motivation has the most dominant effect in improving the performance of nagari officials.
Co-Authors ahmad yani Antonio, Youngky Ardiansyah, Faisal Hidayat Aziz, Yanelsis Nurmala Azzahra, Azzahra Candana, Dori Mittra Deshaspitri, Deshaspitri Fitra, Prisda Fitri Yeni, Fitri Fitri, Elva Rahmi Gusmita, Neli Hadi, Hamdy Hady, Hamdy Hanna Pratiwi, Hanna Harefa, Roni Putra Herlina Herlina Indri Wulandari, Indri Indri Yani Jannah, Amiratul Joni Joni Lusiana , Lusiana Lusiana Lusiana Melani Putri, Risa Neldi, Mondra Nofriadi Nofriadi Novalinda, Novalinda Prakasa, Tri Matra Putri, Reza Yulia Rafki, Rafnelly Rahayu, Witri Sari, Silvia Septiana, Meuthia Setiawan, Suhendra Sujaya, Indra Susriyanti, Susriyanti Syartika, Jelli Isma Veri , Jhon Veri, Jhon Yulasmi, Yulasmi Yusvi Diana Zefriyenni Zefriyenni, Zefriyenni