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All Journal JAB (Jurnal Akuntansi & Bisnis) Jurnal Ilmu Manajemen dan Akuntansi Terapan
Sumiyanti, Tri
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Economics, Econometrics & Finance

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PENGARUH STRUKTUR MODAL (DER), PROFITABILITAS (ROA) DAN UKURAN PERUSAHAAN (SIZE) TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI KEPEMILIKAN MANAJERIAL (Studi Pada Perusahaan Manufaktur di BEI Tahun 2014-2018)” Nugroho, Prihasantyo Siswo; Sumiyanti, Tri; Astuti, Ratna Puji
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

ABSTRACT The company's value is reflected in the company's stock price which is reflected in the bargaining power of the stock. Corporate growth is one indicator or measurement of how a company develops or grows within a certain period (Purwohandoko, 2017). The variables in this study are dependent variables: Firm Value, independent variables: Capital Structure, Company Size, Profitability, moderating variables: Managerial Ownership. This study aims to analyze the effect of capital structure, firm size, profitability on firm value with managerial ownership as moderating. The population in this study were all companies listed on the IDX totaling 596 companies. This study specializes in manufacturing companies in the Indonesia Stock Exchange with the study period starting from 2014 to 2018. The sample that can be examined in this study amounted to 195 companies. Based on the Moderating Regression Analysis analysis, the capital structure does not affect on firm value, firm size has a positive effect on firm value, profitability has a positive effect the value of the company. Whereas the moderating variable of managerial ownership is not capable of modifying all variables of capital structure, firm size and profitability of firm value.Keyword : Capital Structure, Company Size, Profitabilitas, Managerial Ownership, Firm Value
PENGARUH RETURN ON EQUITY DAN TOTAL ASET TERHADAP PRICE BOOK VALUE PADA PERUSAHAAN PERTAMBANGAN DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL INTERVENING Astohar, Astohar; Sumiyanti, Tri
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 8 No. 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.857 KB) | DOI: 10.36694/jimat.v8i1.128

Abstract

The purpose of this study is to develop structural models of factorsthat affect the value of the company. Company value is influenced by theprofitability and size of the company directly or in the intervening capitalstructure. The selected research object is in mining company at IndonesiaStock Exchange in period 2010 to 2015.The sample size required for thisstudy was initially as many as 42 companies. After screening there are 29companies that can be used or 174 observations with sampling techniqueusing purposive non random sampling. The analysis tool used is normalitytest, deviation of classical assumption, data fit test, regression equation test,hypothesis test and coefficient of determination. Sobel test test in this researchis also conducted to test whether intervening variable is capital structure.The results showed that the capital structure (debt to equity ratio) andprofitability (return on equity) proved to have a positive and significanteffect on the value of the company (price book to value). Profitability (returnon equity) proved to negatively and significantly affect the capital structure(debt to equity ratio). The size of the firm (size) proved to have a positiveand significant influence on the structure of capital (debt to equity ratio).The size of the firm (size) proved to have a negative effect is not significantto the value of the company (price book value). The capital structure (debt toequity ratio) proves to be a mediating variable between return on equity andfirm size to firm value
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN POLITIK ORGANISASI SEBAGAI VARIABEL MODERASI Nugroho, Prihasantyo Siswo; Sumiyanti, Tri
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 8 No. 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.364 KB) | DOI: 10.36694/jimat.v8i2.147

Abstract

The process of budgeting involves many parties, including upperlevel managers to lower level managers. While to produce an effectivebudget, managers need the ability to predict the future, taking into accountvarious factors, such as participation, commitment and budget goalsthemselves. From various studies that have been done, there areinconsistencies from the results of research. The sample in this research ishead section, head of sub section, head of department and head of departmentinvolved in preparing the budget in each Satuan Kerja Pengawas Daerah(SKPD) of Central Java. The sample used is 20 SKPD with each SKPDconsisting of 20 echelon officials involved in budget preparation. To test thehypothesis proposed in this study, the data analysis technique used is to useStructural Equation Modeling (SEM) which is operated with AMOSprogram. With the result of research that partially budgetary participationand clarity of budget target have an effect on managerial performance, whilefor organizational politics moderation variable and organizationalcommitment able to strengthen influence of budget participation and clarityof budget target to managerial performance.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN INDUSTRI MANUFAKTUR Sumiyanti, Tri; Kurniasari, Dian; Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 12 No. 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapa
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.77 KB) | DOI: 10.36694/jimat.v12i2.344

Abstract

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.
Co-Authors Astohar Astohar Dian Kurniasari Nugroho, Prihasantyo Siswo Ratna Puji Astuti, Ratna Puji Sari Rahmadhani