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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Journal of Social Science, Humanitis and Humaniora Adpertisi Journal Metaverse Adpertisi
Mansyur, Syahrul
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Humanities Economics, Econometrics & Finance Social Sciences

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Effect Of Company Size And Profit Management On The Cost Of Equity Capital Agus, Rosida Maedina; Mansyur, Syahrul; Amin, Asbi
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

The aim of this research is to determine the effect of company size on the cost of equity capital, as well as to determine the effect of earnings management on the cost of equity capital. The approach used in This research is a quantitative approach. The population in this research is all manufacturing companies on the Indonesian Stock Exchange. Currently there are 63 manufacturing companies listed on the Indonesian Stock Exchange. TechniqueiiThe sampling in this research was carried out using purposive sampling, so the number of samples was 57 financial report data from 19 sample companies with an observation period of three years. The collected data was then analyzed using multiple linear regression analysis. The research results found that company size did not have a significant effectiion the cost of equity capital, while earnings management has a significant effect on the cost of equity capital. an increase in earnings management will increase the cost of equity capital.
PENGARUH KOMPETENSI DAN INSENTIF TERHADAP KINERJA KARYAWAN Mansyur, Syahrul; Maedina, Rosida
Jurnal Metaverse ADPERTISI Vol. 4 No. 1 (2025): Januari 2025
Publisher : Aliansi Dosen Perguruan Tinggi Swasta Indonesia (Adpertisi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62728/jma.v4i1.633

Abstract

The purpose of this study will be to analyze the relationship between competencies and incentives on employee performance. This type of research is quantitative. Population is the overall subject of the study. All employees of PT Semen Tonasa (Persero) Tonasa IV unit staff became the population of this study totaling 102 people. The determination of the number of samples using the Slovin approach, a sample of 50 people was obtained. The data sources used in this study are primary data and secondary data. The questionnaire distribution technique uses a Likert scale. The data analysis method uses multiple regression analysis. The results of the study found that competence had a positive effect on employee performance partially. This means that if the employee's competence increases, the performance will also increase. Furthermore, incentives also have a positive effect on employee performance partially. This means that if incentives increase, employee performance will also increase.
Dampak Visi dan Misi terhadap Kinerja Di Lingkungan Perusahaan Perikanan Napucinta Makassar Mansyur, Syahrul; Maedina, Rosida
JSSHA ADPERTISI JOURNAL Vol. 3 No. 1 (2023): Jun 2023
Publisher : Aliansi Dosen Perguruan Tinggi Swasta Indonesia (Adpertisi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62728/jsshha.v3i1.485

Abstract

The main objective of this research is to understand and identify the impact of vision and mission on the performance of the Napucinta Makassaar Fisheries Company. This research uses observations in the company environment. And the questionnaire was deliberately made short and concise in order to get a quick response. The structure of the questions is logistical. The limitations of this research are the limited time frame, limited number of questions, and employee attitudes that do not support limiting the sample size. The population in this study were all employees of PT. Napucinta Makassar as many as 50 people. With the saturated sampling technique, the total sample is 50 people. The research results show that vision and mission have a significant influence on organizational performance.
Co-Authors Amin, Asbi Rosida Maedina Rosida Maedina Agus, Rosida Maedina