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The Influence of Investment Opportunity Set and Profitability On Dividend Policy of LQ-45 Companies Listed On The IDX Adziem, Faidul; Masrullah, Masrullah; Sukara, Salsabila
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14374

The size of the dividend to be distributed by the company depends on the policies of each company. Companies in receiving investment from investors usually use Investment Opportunity Set (IOS) decision proxies. In addition, investors sometimes look at the percentage level of the company's profitability in order to assess the level of profit that the company gets before making an investment. This study aims to obtain empirical evidence of the effect of Investment Opportunity Set (IOS) and Profitability on Dividend Policy. The population in this study are companies that are included in the LQ-45 for the 2019-2021 period. The sample was selected using purposive sampling in order to obtain 21 observation samples. The analysis technique used in this study uses a panel data regression model using the SPSS version 25 research tool. The results of this study indicate that Investment Opportunity Set (IOS) has no significant effect on Dividend Policy with a significance value of 0.6450.05. As for Profitability, it has a significant effect on Dividend Policy with a significance value of 0.010 0.05

The Effect of Cost Leadership Strategy and Differentiation on Company Performance in the Silk Cloth Industry, Wajo Kampoeng BNI District Masrullah, Masrullah; Adziem, Faidul; Nasrun, Muhammad; Yanti, Reski
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12310

This study aims to investigate the influence of cost leadership and differentiation strategies on the performance of companies operating in the silk fabric industry in Wajo Kampoeng district, BNI. The research adopts a quantitative approach. The study population consists of all employees within the silk fabric industry in Wajo Kampoeng Regency, BNI. Primary data was collected through the distribution of questionnaires to 30 respondents. The research instrument utilized the Likert Scales method, and data analysis was conducted using the Social Science Application Statistics Packages (SPSS) version 25. The research findings indicate that (1) the variable representing the cost leadership strategy has a significantly positive impact on company performance, and (2) the differentiation strategy variable also significantly influences company performance. Based on these results, it can be concluded that both cost leadership and differentiation strategies play crucial roles in enhancing company performance within the silk fabric industry. These findings provide valuable insights for businesses in this sector, highlighting the importance of strategic management in achieving and sustaining competitiveness and success.

The Effect of Cost Leadership Strategy and Differentiation on Company Performance in the Silk Cloth Industry, Wajo Kampoeng BNI District Masrullah, Masrullah; Adziem, Faidul; Nasrun, Muhammad; Yanti, Reski
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12310

This study aims to investigate the influence of cost leadership and differentiation strategies on the performance of companies operating in the silk fabric industry in Wajo Kampoeng district, BNI. The research adopts a quantitative approach. The study population consists of all employees within the silk fabric industry in Wajo Kampoeng Regency, BNI. Primary data was collected through the distribution of questionnaires to 30 respondents. The research instrument utilized the Likert Scales method, and data analysis was conducted using the Social Science Application Statistics Packages (SPSS) version 25. The research findings indicate that (1) the variable representing the cost leadership strategy has a significantly positive impact on company performance, and (2) the differentiation strategy variable also significantly influences company performance. Based on these results, it can be concluded that both cost leadership and differentiation strategies play crucial roles in enhancing company performance within the silk fabric industry. These findings provide valuable insights for businesses in this sector, highlighting the importance of strategic management in achieving and sustaining competitiveness and success.

The Influence of Investment Opportunity Set and Profitability On Dividend Policy of LQ-45 Companies Listed On The IDX Adziem, Faidul; Masrullah, Masrullah; Sukara, Salsabila
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14374

The size of the dividend to be distributed by the company depends on the policies of each company. Companies in receiving investment from investors usually use Investment Opportunity Set (IOS) decision proxies. In addition, investors sometimes look at the percentage level of the company's profitability in order to assess the level of profit that the company gets before making an investment. This study aims to obtain empirical evidence of the effect of Investment Opportunity Set (IOS) and Profitability on Dividend Policy. The population in this study are companies that are included in the LQ-45 for the 2019-2021 period. The sample was selected using purposive sampling in order to obtain 21 observation samples. The analysis technique used in this study uses a panel data regression model using the SPSS version 25 research tool. The results of this study indicate that Investment Opportunity Set (IOS) has no significant effect on Dividend Policy with a significance value of 0.645>0.05. As for Profitability, it has a significant effect on Dividend Policy with a significance value of 0.010 <0.05

Pengaruh Kualitas Produk dan Promosi terhadap Minat Beli Konsumen pada Mobil Toyota Avanza di Kalla Toyota Mall Ratu Indah Kota Makassar Syalsabila, Alya; Romadhoni, Buyung; Adziem, Faidul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8388

Persaingan industri otomotif yang semakin ketat mendorong perusahaan untuk memperhatikan kualitas produk dan strategi promosi sebagai faktor penentu minat beli konsumen. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas produk dan promosi, baik secara parsial maupun simultan, terhadap minat beli konsumen pada mobil Toyota Avanza di Kalla Toyota Mall Ratu Indah Kota Makassar. Penelitian ini menggunakan pendekatan kuantitatif asosiatif. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada 131 responden yang dipilih menggunakan rumus Slovin dari populasi sebanyak 194 transaksi penjualan periode 2021–2024. Data yang diperoleh dianalisis menggunakan uji validitas, uji reliabilitas, analisis regresi linear berganda, uji t (parsial), uji F (simultan), dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa kualitas produk (X1) berpengaruh positif dan signifikan terhadap minat beli konsumen (Y) dengan nilai koefisien regresi sebesar 0,392, nilai t hitung sebesar 5,377, dan nilai signifikansi sebesar 0,000 < 0,05. Promosi (X2) juga berpengaruh positif dan signifikan terhadap minat beli konsumen dengan nilai koefisien regresi sebesar 0,339, nilai t hitung sebesar 4,336, dan nilai signifikansi sebesar 0,000 < 0,05. Secara simultan, kualitas produk dan promosi berpengaruh signifikan terhadap minat beli konsumen berdasarkan uji F dengan nilai F hitung sebesar 138,595 dan tingkat signifikansi sebesar 0,000 < 0,05. Nilai koefisien determinasi (R²) sebesar 0,684 menunjukkan bahwa kedua variabel tersebut mampu menjelaskan 68,4% variasi minat beli konsumen. Dengan demikian, dapat disimpulkan bahwa semakin baik kualitas produk dan semakin efektif promosi yang dilakukan, maka akan semakin tinggi minat beli konsumen terhadap mobil Toyota Avanza di Kalla Toyota Mall Ratu Indah Kota Makassar.

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