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Pengaruh Financial Distress Terhadap Nilai Perusahaan Dengan Konservatisme Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Badan Usaha Milik Negara Yang Go Public Tahun 2015-2021): The Influence of Financial Distress on Company Value with Conservatism as a Moderating Variable (Case Study of State-Owned Enterprises Going Public in 2015-2021) Muhammad Ilham Pakawaru; Nurlailah; Wirandi; Mariana
Jurnal Kolaboratif Sains Vol. 8 No. 6: Juni 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i6.7949

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress terhadap nilai perusahan dan menguji konservatisme di dalam memoderasi hubungan Finansial distress dengan nilai perusahaan pada perusahaan BUMN yang go public tahun 2015-2021. Penentuan sampel menggunakan metode purposive sampling, sehingga terpilih 16 perusahaan dari 20 populasi sebagai sampel penelitian. Data yang digunakan merupakan laporan tahunan perusahaan BUMN periode 2015 – 2021 (104 observasi) yang diperoleh dari Bursa Efek Indonesia. Metode analisis yang digunakan yaitu analisis regresi sederhanadan uji Residual. Hasil penelitian ini menunjukkan bahwa variabel financial distress tidak berpengaruh signifikan terhadap nilai perusahaan dan variabel konservatisme memoderasi hubungan financial distress dengan nilai perusahaan.
PERANCANGAN SISTEM INFORMASI SURAT KETERANGAN PENDAMPING IJAZAH (SKPI) BERBASIS WEB PADA POLITEKNIK NEGERI SAMBAS Burjulius, Renol; Wirandi; Sonty Lena
JURNAL TEKNOSAINS KODEPENA Vol. 1 No. 2 (2021): Jurnal Teknosains Kodepena Volume 1 Nomor 2 Januari 2021
Publisher : Kodepena (Komunitas Dosen Penulis dan Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (843.386 KB)

Abstract

Job opportunities are currently wide open, but the competition to enter the world of work is getting tougher where each individual must have optimal work skills so that they can convince every agency or industry of their abilities. As for individuals from college graduates from both the academic, vocational and professional fields with the experience and expertise possessed by each college graduate so that they can convince every agency or industry to get a professional workforce. Certificate of Companion Diploma (SKPI) is an additional document that has information about the academic achievements or qualifications of a graduate degree stating work ability, mastery of knowledge, For this Information Systems Design method, the author uses the waterfall as a software development methodology and UML (Unified Modeling Language) as a visual modeling method for object-oriented system design tools. With the SKPI Information System Design at the Sambas State Polytechnic, it can make it easier for students to upload SKPI document data, validate student SKPI documents carried out by academic supervisors, and make it easier for administration to obtain SKPI document data that has been uploaded and process SKPI.
PERANCANGAN SISTEM INFORMASI SURAT KETERANGAN PENDAMPING IJAZAH (SKPI) BERBASIS WEB PADA POLITEKNIK NEGERI SAMBAS Burjulius, Renol; Wirandi; Sonty Lena
JURNAL TEKNOSAINS KODEPENA Vol. 1 No. 2 (2021): Jurnal Teknosains Kodepena Volume 1 Nomor 2 Januari 2021
Publisher : Kodepena (Komunitas Dosen Penulis dan Peneliti Indonesia)

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

Abstract

Job opportunities are currently wide open, but the competition to enter the world of work is getting tougher where each individual must have optimal work skills so that they can convince every agency or industry of their abilities. As for individuals from college graduates from both the academic, vocational and professional fields with the experience and expertise possessed by each college graduate so that they can convince every agency or industry to get a professional workforce. Certificate of Companion Diploma (SKPI) is an additional document that has information about the academic achievements or qualifications of a graduate degree stating work ability, mastery of knowledge, For this Information Systems Design method, the author uses the waterfall as a software development methodology and UML (Unified Modeling Language) as a visual modeling method for object-oriented system design tools. With the SKPI Information System Design at the Sambas State Polytechnic, it can make it easier for students to upload SKPI document data, validate student SKPI documents carried out by academic supervisors, and make it easier for administration to obtain SKPI document data that has been uploaded and process SKPI.