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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Dwi Zarlis
STIE Kusuma Negara
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Pengendalian Internal Terhadap Pencegahan Fraud di Rumah Sakit (Studi Empiris pada Rumah Sakit Swasta di Jabodetabek) Dwi Zarlis
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 2: Desember 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.412 KB) | DOI: 10.31334/trans.v1i2.304

Abstract

This study examined and proved the influence of internal control against fraud in the hospital either simultaneously or partially. This study used a questionnaire survey with 86 respondents taken from 10 hospitals  in  Jabodetabek.  Statistical  tests using  simultaneous  significance test  ( F test ) shows the influence of the independent variables with the same independent variable. While significant partial test (t test) showed that the control environment, risk assessment, control activities, information and communication, and monitoring have t results > t table at a significance level of 5%, so  partially significant effect have a value < 0.05.
The Influence of Brand Awareness on Purchase Decision with Social Media as an Intervening Variable: Penelitian Maryanta Maryanta; Selvi Yuliawati; I Nyoman Simpen; Dwi Zarlis; Ni Wayan Lia Apriani
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7710

Abstract

This study aims to empirically analyze and examine the influence of profitability, leverage, and firm size on firm value, with dividend policy acting as an intervening (mediating) variable. In a dynamic and competitive financial market landscape, maximizing firm value remains the primary objective of corporate financial management to enhance shareholder wealth (Brigham & Ehrhardt, 2020). The proposed research methodology employs an explanatory quantitative approach using secondary financial data from publicly listed companies on the stock exchange (Hair et al., 2021). Hypothesis testing is executed through Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both direct and indirect structural relationships among the constructs (Ringle et al., 2020). The conceptual framework is grounded in signaling theory, trade-off theory, and pecking order theory (Myers & Majluf, 1984; Spence, 1973). Theoretical synthesis reveals that profitability and firm size positively impact firm value, whereas leverage exerts a contingent influence based on the capital structure risk profile (Gitman & Zutter, 2015). Furthermore, dividend policy is demonstrated to partially mediate the relationship between financial performance, firm scale, and market valuation, reinforcing the signaling mechanism of dividend payouts to external investors (Bhattacharya, 1979; Lintner, 1956). The practical implications of this research provide strategic insights for corporate financial executives in tailoring capital structure and payout decisions to drive market appreciation.
Co-Authors I Nyoman Simpen Maryanta Maryanta Ni Wayan Lia Apriani Selvi Yuliawati