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All Journal Jurnal Sinar Manajemen Tadulako International Journal of Applied Management (TaJAM)
Wahyuni, Vivin Sri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS SUMBER DAN PENGGUNAAN DANA UNIVERSITAS MUHAMMADIYAH PALU Umar, Umar; Wahyuni, Vivin Sri
Jurnal Sinar Manajemen Vol 7, No 1 (2020): Jurnal Sinar Manajemen
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v7i1.1097

Abstract

Analisis sumber dan penggunaan dana adalah salah satu alat untuk mengetahui kondisi finansial menyangkut bagaimana dana diperoleh dan dibelanjakan. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas dan efisiensi sumber dan penggunaan dana Universitas Muhammadiyah Palu. Penelitian ini adalah deskriptif kuantitatif dengan objek laporan keuangan Universitas Muhammadiyah Palu. Teknik analisis data menggunakan analisis rasio efektivitas dan efisiensi. Hasil penelitian menunjukan bahwa sumber dan penggunaan dana Universitas Muhammadiyah Palu sangat efektif dari sisi sumber dana atau pendapatan, sedangkan tingkat efisiensi penggunaan dana atau belanja dikategorikan tidak efisien. 
DETERMINANTS OF THE LEVERAGE IN COMPANIES OF STATE-OWNED ENTERPRISE (SOE) LISTED ON THE INDONESIA STOCK EXCHANGE Wahyuni, Vivin Sri; Nofal, Mohammad; Hatma, Ramli
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 2 (2022): Article
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.323 KB) | DOI: 10.59769/tajam.v4i2.34

Abstract

This study analyzes the Determinants of Leverage of BUMN companies listed on the Indonesia Stock Exchange by testing 4 fundamental factors, namely Firm Size, Profitability, Asset Tangibility and Tobin's Q. The sample in this study is 15 BUMN companies listed on the Indonesia Stock Exchange for the period 2016-2021. Data were analyzed using panel data regression. Based on the results of the analysis, the direct effect is concluded that 1) Firm Size has a positive and significant effect on Leverage; 2) Profitability has a negative and significant effect on Leverage; 3) Asset Tangibility has a positive and significant effect on Leverage; 4) Tobin's Q has a negative and insignificant effect on Leverage; 5) Firm Size, Profitability, Asset Tangibility and Tobin's Q simultaneously have a positive and significant effect on the Leverge of BUMN companies listed on the Indonesia Stock Exchange for the 2016-2021 period. Keywords: Leverage, Firm Size, Profitability, Asset Tangibility, Tobin's Q
Co-Authors Nofal, Mohammad Ramli Hatma Umar Umar