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Sari, Putri Intan Permata
Universitas Negeri Malang
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Pengaruh Corporate Governance Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening Winanda, Dea Jenia; Yeni, Fitri; Sari, Putri Intan Permata
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3150

Abstract

The company becomes a measure to assess how well management manages future operational prospects. Thisl study aimsl to examine thel impact ofl the Independentl Boardl ofl Commissioners, Boardl lof Directors, andl Auditl Committee onl firml value withl Dividendl Policy asl an lIntervening lVariable. The purposivel sampling techniquel was usedl to selectl 24 manufacturingl companies inl the foodl and lbeverage sub-sectorl as research samples. The results showed that thel Independent Boardl of Commissionersl had nol significant impact onl dividend policy, while the Board of Directors and Auditl Committee had al significant effectl on dividend policy. Thel Independent Board ofl Commissioners andl the Auditl Committee havel no significantl impact on firm value, whilel the Boardl of Directorsl has al significant influencel on firm value. Overall, thel Independent Board ofl Commissioners, Boardl of lDirectors, and Auditl Committee do not show al significant impact onl firm value when Dividendl Policy acts asl an interveningl variable inl food andl beverage lsub-sector manufacturingl companies listed onl the Indonesial Stock Exchangel during the period 2018-2022.
Pengaruh Pendidikan, Pelatihan Dan Pengembangan Karir Terhadap Kinerja Pegawai Karlinda, Ai Elis; Sari, Putri Intan Permata; Parwati , Tri Ayu
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2558

Abstract

This study aims to determine how much, the influence of education, training and career development on employee performance at the Padang City Regional Drinking Water Company. Data collection methods through questionnaires and literature studies. The analysis method used is multiple regression analysis. The results of the study obtained based on partial tests (t-tests) obtained: (a) Education has a significant effect on Employee Performance. (b) Training has a significant effect on Employee Performance. (c) Career Development has a significant effect on Employee Performance. (d) Education, Training and Career Development together have a significant effect on Employee Performance. Finally, the author suggests to the Padang City Regional Drinking Water Company (PDAM) to be able to improve Education, Training and Career Development by using the indicators contained in this study.
Pengaruh Suku Bunga Dan Risiko Kredit Terhadap Profitabilitas Melalui Efisiensi Operasional Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Amirah Fauziah; Elfiswandi, Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of interest rates and credit risk on profitability with operational efficiency as an intervening variable in banking companies listed on the Bursa Efek Indonesia during the 2020–2024 period. Profitability is measured using Return on Assets (ROA), credit risk is proxied by Non-Performing Loans (NPL), and operational efficiency is measured using the BOPO ratio. This research uses secondary data derived from published annual bank financial statements. The analytical methods applied are multiple linear regression and path analysis using SPSS 23 to test both direct and indirect relationships among variables. The results indicate that operational efficiency has a significant effect on profitability. Interest rates and credit risk influence operational efficiency, but they do not show a significant indirect effect on profitability through the intervening variable. These findings suggest that banks’ ability to control operational costs plays a more dominant role in improving profitability compared to the indirect effects of interest rates and credit risk. This study is expected to provide practical insights for banking management in improving financial performance through stronger operational efficiency strategies.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sektor Industrials Yang Terdaftar Di BEI Tahun 2020-2024 Winna Rahma Julita; Elfiswandi, Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of profitability and firm size on earnings management with capital structure as an intervening variable in manufacturing companies in the industrials sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research employs secondary data obtained through documentation studies of companies’ financial statements accessed from the official IDX website (www.idx.co.id). The population of this study consists of 65 manufacturing companies in the industrials sector. Using a purposive sampling method, 17 companies were selected as the research sample. The data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and path analysis.The results indicate that profitability and firm size have an effect on capital structure. Partially, profitability and firm size do not have a direct effect on earnings management, whereas capital structure has a significant effect on earnings management. However, the path analysis results show that profitability and firm size affect earnings management through capital structure as an intervening variable. Thus, capital structure is proven to mediate the relationship between profitability and earnings management as well as the relationship between firm size and earnings management. These findings indicate that corporate financing decisions play an important role in encouraging earnings management practices, particularly in manufacturing companies in the industrials sector. This study is expected to provide empirical contributions to the development of financial management theory and serve as a consideration for company management, investors, and regulators in improving the quality of financial reporting.
Pengaruh Struktur Modal dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024 Nadia Putri Hanafi; Elfiswandi; Putri Intan Permata Sari
Menulis: Jurnal Penelitian Nusantara Vol. 2 No. 2 (2026): Menulis - Februari
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v2i2.1043

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan kepemilikan manajerial terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel intervening pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik purposive sampling, sehingga diperoleh sampel sebanyak 17 perusahaan dari total populasi 88 perusahaan pertambangan. Analisis data dilakukan dengan bantuan program SPSS versi 26. Hasil penelitian ini menunjukkan bahwa (1) Struktur Modal tidak berpengaruh signifikan terhadap Kebijakan Dividen. (2) Kepemilikan Manajerial tidak berpengaruh signifikan terhadap Kebijakan Dividen. (3) Struktur Modal tidak berpengaruh signifikan terhadap Nilai Perusahaan. (4) Kepemilikan Manajerial tidak berpengaruh signifikan terhadap Nilai Perusahaan. (5) Kebijakan Dividen berpengaruh signifikan terhadap Nilai Perusahaan. (6) Kebijakan Dividen tidak mampu memediasi hubungan antara Struktur Modal dengan Nilai Perusahaan. (7) Kebijakan Dividen tidak mampu memediasi hubungan antara Kepemilikan Manajerial dengan Nilai Perusahaan.
Pengaruh Merger Dan Akuisisi Serta Kinerja Keuangan Terhadap Nilai Perusahaan Melalui Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Vahra Oktaladisa; Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of Mergers and Acquisitions, Financial Performance, and Dividend Policy as an intervening variable on company value for banking companies listed on the Indonesia Stock Exchange from 2020-2024. The sample was determined using the purposive sampling method, resulting in companies that met the research criteria. The data analysis methods used include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and path analysis testing. The research results indicate that mergers and acquisitions and financial performance significantly influence dividend policy. Additionally, financial performance and dividend policy also significantly impact company value. However, mergers and acquisitions do not significantly affect company value. Furthermore, the analysis results show that mergers and acquisitions and financial performance significantly influence company value thru dividend policy.
Analisis Pengaruh Financial Knowledge, Financial Behavior, dan Tingkat Pendapatan terhadap Keputusan Investasi pada Mahasiswa UPI YPTK Padang Husnah, Mutiah; Elfiswandi, Elfiswandi; Sari, Putri Intan Permata
Jurnal Riset Mahasiswa Akuntansi Vol. 14 No. 1 (2026): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 14 NOMOR 1 TAHUN 2026
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v14i1.13906

Abstract

Kajian ini membahahas faktor-faktor yang berkaitan dengan keputusan investasi mahasiswa Universitas Putra Indonesia “YPTK” Padang, khususnya pengetahuan keuangan, perilaku keuangan, dan tingkat pendapatan. Tren peningkatan investor muda di zaman kontemporer tidak selaras dengan pilihan investasi rasional, karena mahasiswa sering merespon berdasarkan dorongan emosional dan tren media sosial. Pendekatan kuantitatif digunakan dengan pengumpulan data melalui kuesioner kepada 100 responden yang dipilih secara acak. Data dianalisis menggunkan regresi linier berganda dengan bantuan SPSS 26. Hasil analisis menunjukkan pengetahuan keuangan berhubungan positif dengan keputusan investasi. Sementara itu, perilaku keuangan dan tingkat pendapatan tidak menunjukkan hubungan yang signifikan secara individual. Namun, secara bersama-sama ketiga faktor tersebut tetap memiliki keterkaitan terhadap keputusan investasi mahasiswa.
Co-Authors Afifatur Rahmi Agam Mei Yudha Amelia Rizanti Amirah Fauziah Berta Agus Petra Deni Saputra Dewi, Rindy Citra Deza Sri Rahayu Dodi Suryadi Dodi Suryadi, Dodi Elfiswandi Elfiswandi, Elfiswandi Fajriani Rahma Fitri Fitri Yeni Fitri Yeni, Fitri Husnah, Mutiah Jihan Salsabila Karlinda, Ai Elis Meylani Pratiwi Nadia Putri Hanafi Parwati , Tri Ayu Petra, Berta Agus Putri Hanifah Putri, Ebi Abady Ramadhan, Muhammad Fikri Ramdani Bayu Putra Rindy Citra Dewi Ronni Andri Wijaya Rosa Citra Dewi Siti Sarah, Siti Tri Ayu Parwati Vahra Oktaladisa Vivi Nila Sari Wahdini Marta Winanda, Dea Jenia Winna Rahma Julita Zainurika Irna