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GOOD CORPORATE GOVERNANCE MODERATES THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND SOCIAL PERFORMANCE ON FINANCIAL PERFORMANCE Nicholas Renaldo; Suhardjo Suhardjo; Suyono Suyono; Andi Andi; Kristy Veronica; Robert David
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2741

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This study aims to determine the effect of environmental performance and social performance on financial performance with good corporate governance as a moderating variable. This research was conducted on service companies listed on the Indonesian Stock Exchange (IDX) during 2017-2021. This type of research is quantitative research with a sampling technique using a purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports obtained indirectly through intermediaries or internet media. Data analysis in this study used descriptive analysis, classical assumption testing, multiple linear regression analysis, and moderate regression analysis (MRA). The results showed that: environmental performance affects financial performance, social performance affects financial performance, Good Corporate Governance strengthens the influence of environmental performance on financial performance, and Good Corporate Governance weakens the impact of social performance on financial performance.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2021 Suyono Suyono; Nicholas Renaldo; Suhardjo Suhardjo; Andi Andi; David David
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 2 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i2.3433

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ABSTRACT The aim is to find out and analyze the effect of institutional ownership, the board of commissioners, the board of directors and the audit committee and profitability (ROE) can affect firm value (PBV). This research was conducted on consumer goods sector companies listed on the Indonesia Stock Exchange during the period 2016 to 2019. The population is 57 companies. Determination of the sample in this study using a purposive sampling technique, namely determining the sample based on certain criteria, then the number of samples used in this study were 43 companies. Data analysis using multiple linear regression. The results of the research on institutional ownership have a positive and insignificant effect, while the commissioners have a negative and significant effect, the board of directors has a positive and significant effect and the audit committee has a negative and insignificant effect on profitability. While institutional ownership has a negative and insignificant effect on firm value, the board of commissioners has an effect, audit committee and profitability has a negative and significant effect on firm value and the board of directors has a positive and significant effect on firm value, Keywords: Institutional Ownership; Board of Commissioners; Board of Directors and Audit Committee and Profitability (ROE) Can Affect Company Value (PBV) ABSTRAK Tujuan untuk mengetahui dan menganalisis pengaruh kepemilikan institusional, dewan komisaris, dewan direksi dan komite audit serta profitabilitas (ROE) dapat mempengaurhi nilai perusahaan (PBV). Penelitian ini dilakukan pada perusahaan sektor consumer good yang terdaftar di Bursa Efek Indonesia selama periode 2016 sampai 2019. Populasi berjumlah 57 perusahaan. Penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling yaitu penentuan sampel berdasarkan kriteria tertentu, maka jumlah sampel yang digunakan dalam penelitian ini sebanyak 43 perusahaan. Analisis data menggunakan regresi linier berganda. Hasil penelitian kepemilikan institusional berpengaruh positif dan tidak signifikan, sementara komisaris berpengaruh negatif dan signifikan, dewan direksi berpengaruh positif dan signifikan dan komite audit berpengaruh negatif dan tidak signifikan terhadap profitabilitas. Sedangkan kepemilikan institusional berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, dewan komisaris berpengaruh, komite audit dan profitabilitas negatif dan signifikan terhadap nilai perusahaan serta dewan direksi berpengaruh positif dan signifikan terhadap nilai perusahaan, Kata Kunci : Kepemilikan Institusional; Dewan Komisaris; Dewan Direksi Dan Komite Audit Serta Profitabilitas (ROE) Dapat Mempengaurhi Nilai Perusahaan (PBV).
PENGARUH PERTUMBUHAN PENDAPATAN, TOTAL ASSETS TURNOVER, DAN WORKING CAPITAL TURNOVER TERHADAP RETURN ON EQUITY PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Suyono Suyono; Sudarno Sudarno; Harry Patuan Panjaitan; Yenny Wati; Rosa Linda
Procuratio : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v11i2.3265

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This research aims to analyze the effect of Revenue Growth, Total Asset Turnover, and Working Capital Turnover on Return on Equity. The population in this research are all energy companies listed on the Indonesia Stock Exchange. While a sample of 50 companies using purposive sampling method. Secondary data obtained at the Indonesian Stock Exchange. The independent variables used are Revenue Growth, Total Asset Turnover, and Working Capital Turnover. While the moderating variable is Return on Equity. The data analysis technique used is Multiple Linear Regression Analysis with the SPSS version 25 program. The results of this study indicate that the variable Revenue Growth and Total Assets Turnover are positively significant to Return on Equity, while Working Capital Turnover is not significant to Return on Equity. Penelitian ini bertujuan untuk menganalisis pengaruh Pertumbuhan Pendapatan, Total Aset Turnover, dan Working Capital Turnover terhadap Return on Equity. Populasi dalam penelitian ini adalah seluruh perusahaan energi yang terdaftar di Bursa Efek Indonesia. Sedangkan sampel sebanyak 50 perusahaan dengan menggunakan metode purposive sampling. Data sekunder diperoleh di Bursa Efek Indonesia. Variabel independen yang digunakan adalah Pertumbuhan Pendapatan, Total Aset Turnover, dan Working Capital Turnover. Sedangkan variabel moderatingnya adalah Return on Equity. Teknik analisis data yang digunakan adalah Analisis Regresi Linier berganda dengan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel Pertumbuhan Pendapatan dan Total Aset Turnover signifikan positif terhadap Return on Equity, sedangkan Working Capital Turnover tidak signifikan terhadap Return on Equity.
DAMPAK HARGA, ULASAN ONLINE, DAN RATING TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE TOKOPEDIA Evelyn Wijaya; Sherly The; Pamuji Hari Santoso; Jennifer Chandra; Suyono Suyono
Procuratio : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v11i2.3461

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E-commerce development in Indonesia has increased significantly with percentage of 78% where e-commerce transaction reached 435 trillion on November 2022. This condition encourages competition of each e-commerce is getting tougher. Purpose of this research was to analyze the impact of price, online review and rating to purchase decision on Tokopedia e-commerce. The population in this research are customers who have made purchases on Tokopedia e-commerce. The sampling technique used accidental sampling with the number of samples as much as 150 respondents. Data analysis used multiple regression analysis. The results show that price has positive significantly effect on purchase decision while online review and rating have no significant effect on purchase decision. Perkembangan e-commerce di Indonesia mengalami peningkatan yang signifikan dengan persentase mencapai 78% dimana nilai transaksi e-commerce mencapai 435 triliun pada November 2022. Kondisi ini mendorong tingkat persaingan antar e-commerce semakin tajam. Tujuan dari penelitian adalah untuk menganalisa pengaruh harga, ulasan online dan rating terhadap keputusan pembelian pada e-commerce Tokopedia. Populasi penelitian adalah konsumen yang telah melaksanakan pembelian pada e-commerce Tokopedia. Teknik pengambilan sampel menggunakan accidental sampling dengan jumlah sampel sebanyak 150 responden. Teknik analisa data menggunakan analisa regresi berganda. Hasil penelitian menunjukkan bahwa Harga berpengaruh signifikan positif terhadap keputusan pembelian sedangkan ulasan online dan rating berpengaruh negatif dan tidak signifikan terhadap keputusan pembelian.
Manajemen Utang untuk Perencana Keuangan Perusahaan (Target Generasi Z) Nicholas Renaldo; Achmad Tavip Junaedi; Sudarno Sudarno; Suhardjo Suhardjo; Suyono Suyono; Andi Andi; Fadrul Fadrul; Kristy Veronica
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i1.2887

Abstract

Debt management is an aspect of financial planning that is very important for corporate financial planners to pay attention to, especially Generation Z who will become financial planners in the future. The purpose of financial planning is to manage the company's financial resources effectively and efficiently in order to achieve the set business goals. The dedication team conveyed debt management to corporate financial planners using the pulpit lecture method and open discussions. The implementation of this activity is supported by PT Ciera Cahaya Harmoni as the company's business consultant. The results of the activity show that the debt management knowledge of the participants is still limited and has been conditioned by debt management material from the dedicated team, the pulpit lecture method and open discussions have proven to be effective in increasing debt management knowledge for participants and financial planners for generation Z companies must have a good understanding of debt management such as identifying funding needs, determining appropriate funding sources, managing risk, optimizing capital structure and monitoring financial performance.
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN DAN LOYALITAS PENGGUNA E-COMMERCE SHOPEE DI KOTA PEKANBARU Suyono Suyono; Suhardjo Suhardjo; Tandy Sevendy; Yunia Sari; Novi Wiliani
Procuratio : Jurnal Ilmiah Manajemen Vol 11 No 4 (2023): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v11i4.4191

Abstract

The purpose of this study is to determine and analyze the effect of service quality and price on customer satisfaction and customer loyalty to Shopee in Pekanbaru City. This research was conducted to Shopee e-commerce user that lives in Pekanbaru City. The population of this study is unknown with a total sample of 122 users. The sampling technique used is non probability sampling with purposive sampling. The data analysis method used is PLS (partial least square). The results of the research shows that service quality have a positive and significant effect on customer satisfaction, price have a positive but not significantly affect customer satisfaction, service quality have a positive but not significantly affect customer loyalty, price have a positive and significant effect on customer loyalty, and customer satisfaction have a positive but not significantly affect customer loyalty. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kualitas pelayanan dan harga terhadap kepuasan dan loyalitas pengguna e-commerce Shopee di Kota Pekanbaru. Penelitian ini dilakukan terhadap pengguna e-commerce Shopee di Kota Pekanbaru dengan jumlah populasi yang tidak diketahui dan jumlah sampel sebanyak 122 responden. Teknik penarikan sampel yang digunakan adalah non probability sampling dengan teknik purposive sampling. Metode analisis data yang digunakan adalah melalui PLS (partial least square). Hasil analisis data menunjukkan bahwa variabel kualitas pelayanan berpengaruh positif signifikan terhadap kepuasan pengguna e-commerce Shopee di Kota Pekanbaru, variabel harga berpengaruh positif namun tidak signifikan terhadap kepuasan pengguna e-commerce Shopee di Kota Pekanbaru, variabel kualitas pelayanan berpengaruh positif namun tidak signifikan terhadap loyalitas pengguna e-commerce Shopee di Kota Pekanbaru, variabel harga bepengaruh positif signifikan terhadap loyalitas pengguna e-commerce Shopee di Kota Pekanbaru, dan variabel kepuasan berpengaruh positif namun tidak signifikan terhadap loyalitas pengguna e-commerce Shopee di Kota Pekanbaru.
PENGARUH BAURAN PEMASARAN 7P TERHADAP KEPUASAN PELANGGAN DAN LOYALITAS PELANGGAN SALON ORCHID CABANG SUKAJADI PEKANBARU Andi Andi; Suyono Suyono; Sudarno Sudarno; Harry Patuan Panjaitan; Denisa Syahriza
Procuratio : Jurnal Ilmiah Manajemen Vol 11 No 3 (2023): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v11i3.4112

Abstract

The marketing mix is ​​a set of tools used by marketers to shape the characteristics of the services offered to customers in order to achieve customer satisfaction and customer loyalty. This study aims to determine the effect of the 7P marketing mix (Product, Price, Promotion, Place, People, Process, Physical Evidence) on customer satisfaction and customer loyalty at Orchid Salon, Sukajadi Pekanbaru Branch. The population in this study were customers of the Orchid Salon Sukajadi Pekanbaru Branch, with a total sample of 180 people. For data analysis in this study include; descriptive analysis of respondents' perceptions of research variables, and analysis Structural Equation Model (SEM) namely Measurement Model Test analysis, Goodness of Fit Test analysis, Normality analysis, Validity Test analysis and Reliability Test, and Hypothesis Testing analysis, using the SEM AMOS 24 application. The results of this study show the effect of Product, Promotion, People, on satisfaction customer influence is not unidirectional or negative. Effect of Price, Place, Process on Customer Satisfaction has a positive effect on customer satisfaction but there is no relationship. The effect of physical evidence on customer satisfaction has a significant effect. The influence of Product, Price, Place, Physical Evidence on customers is not unidirectional or negative. The Effect of Promotion, People, Process, Customer Satisfaction on Customer Loyalty has a positive effect on customer satisfaction but there is no relationship. Bauran pemasaran merupakan seperangkat alat yang digunakan pemasar untuk membentuk karakteristik jasa yang ditawarkan kepada pelanggan guna untuk meraih kepuasan pelanggan dan loyalitas pelanggan. Penelitian ini bertujuan untuk mengetahui pengaruh bauran pemasaran 7P (Produk, Harga, Promosi, Tempat, Orang, Proses, Bukti Fisik) terhadap kepuasan pelanggan dan loyalitas pelanggan.pada Salon Orchid Cabang Sukajadi Pekanbaru. Populasi pada penelitian ini adalah pelanggan Orchid Salon Cabang Sukajadi Pekanbaru jumlah sampel sebanyak 180 orang. Untuk analisis data dalam penelitian ini meliputi; analisis deskriptif persepsi responden terhadap variabel penelitian, dan analisis Structural Equation Model (SEM) yaitu analisis Uji Measurement Model, analisis Uji Goodness of Fit, analisis normalitas, analisis Uji Validitas dan Uji Reliabilitas, dan analisis Pengujian Hipotesis, dengan menggunakan aplikasi SEM AMOS 24. Hasil penelitian ini menunjukkan pengaruh Produk, Promosi, Orang, terhadap kepuasan pelanggan berpengaruh tidak searah atau negatif. Pengaruh Harga, Tempat, Proses terhadap Kepuasan Pelanggan berpengaruh positif terhadap kepuasan pelanggan tetapi tidak ada hubungan. Pengaruh Bukti Fisik terhadap kepuasan pelanggan berpengaruh signifikan. Pengaruh Produk, Harga, Tempat, Bukti Fisik terhadap pelanggan tidak searah atau negatif. Pengaruh Promosi, Orang, Proses, Kepuasan Pelanggan terhadap Loyalitas Pelanggan berpengaruh positif terhadap kepuasan pelanggan tetapi tidak ada hubungan.
Marketing Mix on Customer Satisfaction at the Tax Consulting Office Dr. Sudarno, S.Pd., M.M., BKP and Colleagues Pekanbaru Suyono Suyono; Dania Ayu Lestari; Ermina Rusilawati; Wan Muhamad Kudri; Nicholas Renaldo
Journal of Applied Business and Technology Vol. 4 No. 3 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i3.135

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Research is to identify and analyze the effect of the marketing mix on customer satisfaction partially and simultaneously at the tax consultant office of Dr. Sudarno, S.Pd., M.M., BKP and partners Pekanbaru. The research sample was all clients of the tax consultant office of Dr. Sudarno, S.Pd., M.M., BKP and partners in Pekanbaru city as many as 86 clients consisting of 44 corporate income tax and 42 income tax clients. Determination of the sample using the census method or saturated sampling. The data analysis technique used is multiple linear regression with SPSS Windows 19. The independent variables are product, price, place, promotion, people, process, and physical evidence while the dependent variable is customer satisfaction. The results showed that product, promotion, people, process, and physical evidence had a significant positive effect both partially and simultaneously on customer satisfaction. However, the results of the study also show that the price variable has a significant negative effect on customer satisfaction and the location variable has an insignificant negative either partially or simultaneously on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and colleagues Pekanbaru.
DAMPAK RISIKO BISNIS, PERTUMBUHAN PENJUALAN, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL: STUDI KASUS PERUSAHAAN FOOD & BEVERAGE Suyono Suyono; Novita Yulia Putri; Harry Patuan Panjaitan; Grece Valency; Muhammad Ridwan
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 2 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i2.4459

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ABSTRACT This study aims to analyze the effect of Business Risk, Sales Growth, Liquidity, Profitability and Company Size on the Capital Structure of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study is all food & beverage sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021, totaling 72 companies. The sample in this study was taken using a purposive sampling technique and a total of 43 food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The data collection technique used is documentation and the type of data used is secondary data. The data analysis technique used is Multiple Regression Analysis with the help of the SmartPLS application. From this study it can be concluded that Liquidity and Company Size have a significant negative effect on the Capital Structure of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. Meanwhile, Business Risk, Sales Growth, and Profitability are not significant to the Capital Structure of food & beverage sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021. Future researchers can develop this research, such as researching different sectors, adding other variables that have not been included in this research, or changing the research period. Keywords : Business Risk; Sales Growth; Liquidity; Profitability; Company Size; CapitaL Structure ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Risiko Bisnis, Pertumbuhan Penjualan, Likuiditas, Profitabilitas, dan Ukuran Perusahaan terhadap Struktur Modal perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Populasi dalam penelitian ini seluruh perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 sebanyak 72 perusahaan. Sampel dalam penelitian ini diambil dengan teknik purposive sampling dan berjumlah 43 perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Teknik pengumpulan data yang digunakan yaitu dokumentasi dan jenis data yang digunakan adalah data sekunder. Teknik analisis data yang digunakan adalah Analisis Regresi Berganda dengan bantuan aplikasi SmartPLS. Dari penelitian ini dapat disimpulkan bahwa Likuiditas dan Ukuran Perusahaan signifikan negatif terhadap Struktur Modal perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Sedangkan Risiko Bisnis, Pertumbuhan Penjualan, dan Profitabilitas tidak signifikan terhadap Struktur Modal perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Kata Kunci : Risiko Bisnis; Pertumbuhan Penjualan; Likuiditas; Profitabilitas; Ukuran Perusahaan; Struktur Modal
THE IMPACT OF BRAND EQUITY, PRODUCT QUALITY, AND PRODUCT INNOVATION IN EFFORTS TO ENHANCE PURCHASE DECISIONS FOR MAKITA MAKTEC PRODUCTS AT PT. YANMARINDO PERKASA Muhammad Wan Kudri; Suyono Suyono; Novita Yulia Putri; Nyoto Nyoto; Yvonne Augustin S; Muhammad Ridwan
Procuratio : Jurnal Ilmiah Manajemen Vol 12 No 3 (2024): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v12i3.4554

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The purpose of this study is to determine the influence of brand equity, product quality and product innovation on the purchase decision of Makita Maktec products at PT. Yanmarindo Perkasa. The data analysis technique of this study uses descriptive analysis and multiple linear regression analysis. The research population is consumers who make purchase transactions at PT. Yanmarindo Perkasa. The sampling technique was used by the Roscoe method. The number of samples in this study is 100 respondents from all customers who have purchased Makita Maktec products at PT. Yanmarindo Perkasa. The data analysis technique used for the SPSS test. The results of this study show that brand equity has a positive and significant effect on purchase decisions while product quality and product innovation have no effect and are not significant on purchase decisions. For researchers interested in conducting further research, it is better to add other variables. Further research can also be conducted on different companies with a wider scope and a larger sample. Tujuan dari penelitian ini adalah untuk menentukan pengaruh dari brand equity, kualitas produk, dan inovasi produk terhadap keputusan pembelian pada produk Makita Maktec di PT. Yanmarindo Perkasa. Teknik analisis data yang digunakan pada penelitian ini adalah analisa deskriptif dan regresi linear berganda. Populasi pada penelitian ini mencakup semua pelanggan yang melakukan transaksi pembelian di PT. Yanmarindo Perkasa. Teknik pengambilan sampel yang digunakan adalah Metode Roscoe dengan jumlah sampel sebanyak 100 responden dari seluruh pelanggan yang pernah membeli produk Makita Maktec di PT. Yanmarindo Perkasa. Teknik analisis data pada penelitian ini menggunakan Uji SPSS. Hasil penelitian menunjukkan bahwa brand equity memiliki pengaruh signifikan positif terhadap keputusan pembelian, sedangkan kualitas produk dan inovasi produk tidak berpengaruh signifikan pada keputusan pembelian. Untuk peneliti selanjutnya, disarankan untuk dapat menambahkan variabel lainnya ataupun melakukan penelitian pada perusahaan lain dengan cakupan dan jumlah sampel yang lebih luas.