Articles
Return Saham Melalui Likuiditas, Profitabilitas, Dan Solvabilitas
Rindy Citra Dewi;
Yamasitha Yamasitha;
Agam Mei Yudha;
Reza Putri Ayuni
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 6 No 4 (2022): JISAMAR : November 2022
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
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DOI: 10.52362/jisamar.v6i4.923
This study aims to determine how much influence Liquidity, Profitability, and Solvency on Stock Return. This research was conducted on Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study uses purposive sampling method so that from 193 populations, 44 companies can be obtained as samples. The data in this study were analyzed using multiple linear regression analysis techniques. The results of the study conclude that: (1) Liquidity has a significant effect on Stock Returns, (2) Profitability has no significant effect on Stock Returns, (3) Solvency has a significant effect on Stock Returns
Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, dan Beban Pajak Tangguhan terhadap Nilai Perusahaan “(Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2016-2020)”
Desepti Maya Putri;
Desi Permata Sari;
Agam Mei Yudha
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia
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Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan terhadap nilai perusahaan.Populasi penelitian ini yaitu perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020, sampel penelitian ini menggunakan 38 perusahaan Manufaktur yang dipilih secara random. Metode analisis yang digunakan adalah statistik deskriptif dan analisis regresi data panel. Hasil penelitian menunjukan bahwa secara parsial Perencanaan pajak, asset pajak tangguhan dan beban pajak berpengaruh negatif dan signifikan terhadap nilai perusahaan. Hasil penelitian secara simultan Perencanaan pajak, aset pajak tangguhan dan beban pajak tangguhan berpengaruh positif dan signifikan terhadap nilai perusahaan.
STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DEVIDEN SEBAGAI PEMODERASI PADA PERUSAAHAAN INDUSTRI JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Agam Mei Yudha;
Yamasitha Yamasitha;
Chintya Ones Charli
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 7 No 2 (2023): JISAMAR : May 2023
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
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DOI: 10.52362/jisamar.v7i2.1091
This study aims to determine and analyze the influence of Capital Structure and Profitability on Firm Value with Dividend Policy as a Moderating Variable. Capital Structure and Profitability are used as independent variables and Firm Value as the dependent variable. And Dividend Policy as a moderating variable. The population in this study is service industry companies listed on the Indonesia Stock Exchange for 2017-2021 with a total of 70 companies or 350 financial reports. In determining the sample using Purposive Sampling method. The data used is secondary data and the analytical method used is panel data method. The results of the research test show that the Capital Structure partially influences firm value. Profitability partially has no effect on firm value. Meanwhile, Dividend Policy as a moderating variable is unable to moderate Capital Structure on Firm Value. Dividend Policy as a moderating variable is able to moderate Profitability on Firm Value. The author advises companies, especially investors, to pay attention to existing risks, the results of this study are expected to be taken into consideration in managing company performance and providing good information for investors
Pengaruh Kepemilikan Manajerial Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi
Yamashita;
Yudha, Agam Mei;
Dewi, Rindy Citra;
Saputra, Deni
Journal of Science Education and Management Business Vol. 1 No. 1 (2022): Journal of Science Education and Management Business
Publisher : Riset Sinergi Indonesia
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DOI: 10.62357/joseamb.v1i1.42
This study aims to determine how much influence Managerial Ownership and Company Growth have on Firm Value with Institutional Ownership as a Moderating Variable (In Manufacturing Companies listed on the Indonesia Stock Exchange for the 2016-2020 period). From this research, the following conclusions are obtained: (1) There is a significant influence between Managerial Ownership on Company Value. (2) There is a significant influence between the growth of the company on the value of the company. (3) There is a significant influence between Managerial Ownership and Company Growth on Firm Value. (4) Managerial ownership partially has a significant effect on firm value with institutional ownership as a moderating variable. (5) Company growth partially has no significant effect on firm value with institutional ownership as a moderating variable in the company (6) managerial ownership and company growth partially significant effect on firm value with institutional ownership as a moderating variable
Debt Policy With Investment Opportunity Set As A Moderating Variable: Free Cash Flow, Managerial Profitability And Ownership
Saputra, Deni;
Mei Yudha, Agam;
Febrianita, Nella
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 2 No. 2 (2023): Jurnal JEKMA, October 2023
Publisher : Yayasan Bina Internusa Mabarindo
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Kebijakan hutang merupakan keputusan perusahaan dalam menentukan dana yang bersumber dari eksternal. Manajer harus menentukan proporsi hutang yang tepat dengan memperhatikan risiko dari hutang itu sendiri dan harus teliti dalam memilih sumber pendanaan. Selama 5 tahun terakhir kebijakan hutang pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) mengalami fluktuasi yang disebabkan oleh free cash flow, profitabilitas, dan kepemilikan manajerial. Penelitian ini bertujuan untuk menguji pengaruh free cash flow, profitabilitas dan kepemilikan manajerial terhadap kebijakan hutang dengan Investment opportunity set (IOS) sebagai variabel moderasi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Populasi dalam penelitian ini adalah 67 Perusahaan dengan jumlah sampel yang digunakan yaitu 41 perusahaan. Metode pemilihan sampel mengunakan purposive sampling. Teknis analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan Eviews 9. Berdasarkan hasil penelitian free cash flow tidak berpengaruh signifikan terhadap kebijakan hutang. Profitabilitas berpengaruh negatif dan siginifikan terhadap kebijakan hutang. Kepemilikan manajerial tidak berpengaruh signifikan terhadap kebijakan hutang. Free cash flow tidak berpengaruh signifikan terhadap kebijakan hutang melalui Investment opportunity set (IOS) sebagai variabel moderasi. Profitabilitas berpengaruh signifikan terhadap kebijakan hutang melalui Investment opportunity set (IOS) sebagai variabel moderasi. Kepemilikan manajerial tidak berpengaruh signifikan terhadap kebijakan hutang melalui Investment opportunity set (IOS) sebagai variabel moderasi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021.
Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, dan Beban Pajak Tangguhan terhadap Nilai Perusahaan “(Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2016-2020)”
Putri, Desepti Maya;
Sari, Desi Permata;
Yudha, Agam Mei
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia
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DOI: 10.31004/jptam.v6i2.3764
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan terhadap nilai perusahaan.Populasi penelitian ini yaitu perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020, sampel penelitian ini menggunakan 38 perusahaan Manufaktur yang dipilih secara random. Metode analisis yang digunakan adalah statistik deskriptif dan analisis regresi data panel. Hasil penelitian menunjukan bahwa secara parsial Perencanaan pajak, asset pajak tangguhan dan beban pajak berpengaruh negatif dan signifikan terhadap nilai perusahaan. Hasil penelitian secara simultan Perencanaan pajak, aset pajak tangguhan dan beban pajak tangguhan berpengaruh positif dan signifikan terhadap nilai perusahaan.
Company Value Through Company Size As A Moderating Variable: Intellectual Capital, Inventory Turnover, Return Of Assets
Saputra, Deni;
Yudha , Agam Mei;
Yamasitha, Yamasitha
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 3 No. 2 (2024): Jurnal JEKMA, October 2024
Publisher : Yayasan Bina Internusa Mabarindo
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This research aims to determine the influence of intellectual capital, inventory turnover, and return on assets on company value with company size as a moderating variable (case study of the LQ 45 company in 2018-2022). intellectual capital, inventory turnover, and return on assets are used as independent variables and firm value is used as the dependent variable. And company size as a moderating variable. This research was conducted at the LQ45 company. The sample used in this research was LQ45. The data used is secondary data. The analytical method used is multiple regression analysis. The analytical tool used is SPPS 25. The research results obtained are based on the partial test: there is a positive and significant influence of intellectual capital on company value, there is a negative and insignificant influence of inventory turnover on company value, there is a positive and significant influence of return of assets on company value , company size is able to moderate the influence of intellectual capital on company value, company size is not able to moderate the influence of inventory turnover on company value. Company size is able to moderate return of assets on company value.
NILAI PERUSAHAAN MELALUI KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI
Agam Mei Yudha;
Yamasitha Yamasitha;
Muhammad Fikri Ramadhan;
Yesha Arsita
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 3 No. 1 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2021 - Mei 2022)
Publisher : Dinasti Review
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DOI: 10.38035/jmpis.v3i1.839
Penelitian ini bertujuan untuk mengetahui pengaruh keputusan pendanaan, kebijakan dividen terhadap nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Sampel yang digunakan adalah perusahaan industri yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Dalam penentuan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder dan metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial keputusan pendanaan berpengaruh negatif dan signifikan tehadap nilai perusahaan. Secara parsial kebijakan dividen berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan. Secara parsial keputusan pendanaan berpengaruh positif dan signifikan terhadap nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Secara parsial kebijakan dividen berpengaruh positif dan tidak signifikan terhadap nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Secara simultan keputusan pendanaan dan kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan dengan kualitas laba sebagai variabel moderasi.
Pengaruh Beban Kerja dan Lingkungan Kerja terhadap Kinerja Pegawai dengan Stres Kerja Sebagai Variabel Intervening pada Dinas Bina Marga Cipta Karya dan Tata Ruang Prov. Sumatera Barat
Lutfia Lutfia;
Dorri Mittra Candana;
Agam Mei Yudha
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia
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DOI: 10.61132/rimba.v3i1.1596
This research aims to test how much influence workload and work environment have on employee performance with work stress as an intervening variable at the Department of Highways, Cipta Karya and Spatial Planning, West Sumatra Province. The sample in this study consisted of 53 respondents. The population in this study were employees of the Secretariat of the Department of Highways, Cipta Karya and Spatial Planning, West Sumatra Province. (1) There is a positive and significant influence between Work Load and Work Stress at the Department of Highways, Cipta Karya and Spatial Planning. (2) There is a positive and significant influence between the Work Environment on Job Stress at the Bina Marga Cipta Karya and Spatial Planning Service. (3) There is a positive and significant influence between Workload on Employee Performance at the Highways, Cipta Karya and Spatial Planning Services. (4) There is no positive and significant influence between the Work Environment and Employee Performance at the Bina Marga Cipta Karya and Spatial Planning Service. (5) There is a positive and significant influence between Job Stress on Employee Performance at the Highways, Cipta Karya and Spatial Planning Services. (6) Work Stress is accepted/mediated by Work Load on Employee Performance. (7) Work Stress is accepted/mediated by Work Environment on Employee Performance.
Pengaruh Kualitas Produk dan Brand Equity terhadap Keputusan Pembelian Konsumen dengan Meningkatkan Penjualan sebagai Variabel Intervening pada Produk Skincare Scarlet Whitening (Studi Kasus pada Mahasiswa Universitas Putra Indonesia “YPTK” Padang)
Rahul Fadrian;
Vicky Brama Kumbara;
Agam Mei Yudha
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 1 (2025): FEBRUARI : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia
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DOI: 10.61132/maeswara.v3i1.1614
This study aims to test how much influence Product Quality and Brand Equity have on Consumer Purchasing Decisions by Increasing Sales as an Intervening Variable on Scarlet Whitening Skincare Products (Case Study on Students of Putra Indonesia University "YPTK" Padang). The sample in this study amounted to 108 respondents in scarlet whitening skincare customers. This population is 2021 management students of Putra Indonesia University YPTK Padang.The results of this study are (1) There is a positive and significant influence between Product Quality on Sales Increase in Scarlet Whitening Skincare Products. (2) There is a positive and significant influence between Brand Equity on Sales Increase in Scarlet Whitening Skincare Products. (3) There is a positive and significant influence between Product Quality on Purchasing Decisions on Scarlet Whitening Skincare Products. (4) There is a negative and insignificant influence between Brand Equity on Purchasing Decisions on Scarlet Whitening Skincare Products. (5) There is a positive and significant influence between Sales Increase on Purchasing Decisions on Scarlet Whitening Skincare Products. (6) Sales Increase mediates Product Quality on Purchasing Decisions on Scarlet Whitening Skincare Products (7) Sales Increase mediates Brand Equity on Purchasing Decisions on Scarlet Whitening Skincare Products.