Article Per Year (5 Year)
p-Index From 2020 - 2025
5.447
P-Index
This Author published in this journals
All Journal JURNAL MANAJEMEN DAN AKUNTANSI Jurnal Manajemen Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen STIE Muhammadiyah Palopo Conference on Innovation and Application of Science and Technology (CIASTECH) JURNAL PENDIDIKAN TAMBUSAI Proceeding of National Conference on Accounting & Finance Journal of Islamic Accounting and Finance Research JIM (Jurnal Ilmu Manajemen) Jurnal Ilmu Ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Widyagama National Conference on Economics and Business (WNCEB) Journal of Public Accounting (JPA) Journal of Public and Business Accounting Prosidia Widya Saintek Jurnal Inovasi Bisnis Indonesia (JIBI) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Gunarianto Gunarianto
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)

 1 
ANALISIS PENGARUH RETURN ON ASSETS DAN CURRENT RATIO TERHADAP DIVIDEND PAYOUT RATIO DENGAN EFFECTIVE TAX RATE SEBAGAI VARIABEL MEDIASI (Studi pada Perusahaan Farmasi di Bursa Efek Indonesia) Elyasa Ramadhany; Adya Hermawati; Gunarianto, Gunarianto
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 4 No. 3: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v4i3.10512

Abstract

The aim of this research is to obtain empirical evidence of the influence of ROA (return on assets) and CR (current ratio) on DPR (dividend payout ratio), both directly and through the mediation of ETR (effective tax rate). This type of research is quantitative with the SEM-SmartPLS method. Data was obtained from 11 pharmaceutical companies listed on the BEI (Indonesian Stock Exchange) for the period 2019, 2020, 2021, 2022 and 2023. Based on the criteria determined by the researchers (purposive sampling), the sample for this study consisted of 11 pharmaceutical companies. The empirical evidence obtained is that there is a significant direct influence of ROA (return on assets) and CR (current ratio) on DPR (dividend payout ratio). However, no indirect effect was found through ETR (effective tax rate) mediation. So, ETR (effective tax rate) did not succeed in being a strong mediator of the influence of the two variables ROA (return on assets) and CR (current ratio) on DPR (dividend payout ratio). One of the reasons is that there is no significant influence of the ETR (effective tax rate) on the DPR (dividend payout ratio). Tax incentives provided by the government for companies listed on the Indonesia Stock Exchange are able to encourage management to focus more on company performance
STUDI EMPIRIS PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN PELATIHAN TERHADAP KINERJA YANG DIMEDIASI MOTIVASI DAN DIMODERASI LOCUS OF CONTROL (Studi pada Pegawai Kantor Dinas Pendidikan dan Kebudayaan Kota Probolinggo) Nurul Afriningsih; Nasharuddin Mas; Gunarianto, Gunarianto
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 4 No. 3: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v4i3.10514

Abstract

This study aims to empirically analyze the influence of transformational leadership and training on performance mediated by motivation and moderated by locus of control. The population in this study were all Civil Servants of the Probolinggo City Education and Culture Office totaling 56 people and the number of samples was determined by total sampling. The data analysis technique used in this study was Partial Least Square-Structural Equation Modeling (PLS-SEM) using smartPLS software. The results of the study indicate that transformational leadership is not able to improve performance. Transformational leadership is able to improve motivation. Training is not able to improve performance. Training is able to improve motivation. Motivation is able to improve performance. Locus of control is able to improve performance. Transformational leadership is able to improve performance that is fully mediated by motivation. Training is able to improve performance that is fully mediated by motivation. Transformational leadership is able to improve performance that is pseudo-moderated by locus of control. Training is not able to improve performance that is moderated by predictors by locus of control
Co-Authors . Mulyono Abd. Mujib ADI SANTOSO Adya Hermawati Aisyaroh, Elga Alfiana Alfiana aliyah ramadhani Alvina, Maria Helena Chintya Andika Ralunan Astuti, Novia Istianing Caroline Cecelia Vereira Dewi Rinjani Amalia Dinzanaqa Apsari, Friska Bella Dwi Anggarani Elyasa Ramadhany Endah Puspitosarie Erlangga Dipo Prayugo Fatriana Kadir, Shaifany Hartini Prasetyaning Pawestri Hatini P.P Indra Rajasa, Muhammad Attar Irfan Fatoni Irfan Fatoni Khojanah Hasan Khojanah Hasan, Khojanah Khojanah Khojanah Khojannah Hasan Krisdamayanti Oktavia Lazuardi, Andoni Leksono, Eko Teguh M. Rizki Satria Hutama Mareta Krisdayanti Mas'ud, Muchlis H Michael Oscar De Anthonio Sudi MOCHAMMAD NUR HIDAYAT muchlis mas'ud Mujib, Abd. Mulyono Mulyono Murti, Listyana Era Nasharuddin Mas Ningrum, Safita Nuri Dwina Ariusta Nurul Afriningsih Pawestri, Hartini Prasetyaning Purnomowati, Wiwin Rahayu Puji Suci Rahmatia Rahmatia Rani Diva Ardelia Rohadatul ‘Aisy Atikah Putri Sari, Amanda Meidina Siti Maria Wardayati Sodik Sodik Supriani, Indri SURVIVAL - - Syaiful Muslimin Tohari Tohari Toni Dwi Putra Untung Wahyudi WIWIK PURWANTI Yesus, Maria Yosefa Piris De Zaenudin Zaenudin Zainudin Zainudin