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All Journal Jurnal Studi Manajemen Organisasi KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Jurnal Dinamika Sosial Budaya Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Surya Abdimas Procuratio : Jurnal Ilmiah Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Value: Jurnal Manajemen dan Akuntansi BISECER (Business Economic Entrepreneurship) Al-Kharaj: Journal of Islamic Economic and Business SOLUSI Jurnal Abdimas Pariwisata Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekuilnomi Adbis : Jurnal Administrasi dan Bisnis Bisnis Net : Jurnal Ekonomi dan Bisnis LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Simki Economic Journal of Social Responsibility Projects by Higher Education Forum Healthy Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Humanities Education and Social Sciences Dinamika Jurnal Ilmu Manajemen & Ekonomika Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak International Journal of Economics, Management and Accounting Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia International Journal Business, Management and Innovation Review Journal of Ekonomics, Finance, and Management Studies J-CEKI Sasambo: Jurnal Abdimas (Journal of Community Service) Green Economics: International Journal of Islamic and Economic Education Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Publikasi Ekonomi dan Akuntansi
Diana Puspitasari
Fakultas Ekonomi Dan Bisnis, Universitas Dian Nuswantoro
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Journal : Fokus Ekonomi

 1 
PENGARUH CAPITAL INTENCITY RATIO, SIZE, EARNING PER SHARE EPS, DEBT TO EQUITY RATIO, DIVIDEN PAYOUT RATIO TERHADAP MANAJEMEN LABA Aprih Santoso; Diana Puspitasari; Rahmatya Widyaswati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 11, No 1: Juni 2016
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.11.1.%p

Abstract

The financial statements are the means of communicating financial information to parties outside the company. In preparing the financial statements, accrual basis chosen for a more rational and fair in reflecting the real financial condition of the company, but on the other hand the use of the accrual basis may provide more flexibility to the management in selecting the method of accounting for not deviate from the rules of the Financial Accounting Standards applicable. Selection of accounting methods that are deliberately selected by management for a particular purpose known as earnings management.This study replicates previous research on earnings management. Financial variables used in this study and is thought to have an effect on earnings management in this study is the Capital Intencity Ratio (CIR), firm size (SIZE), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). The purpose of this study is to see the effect of Intencity Capital Ratio (CIR), firm size (SIZE), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) of the Income Management. The sample in this study were taken by purposive sampling, with specific criteria that the Company manufacturing sector food beverage that go public in Indonesia is not doing mergers and acquisitions during the period of the study, had a positive net income and present the complete financial statements, as well as presenting the ratio of the complete suite the variables to be studied, during the period 2010-2014. Thus obtained a sample of 10 companies.During the period show that the study data were normally distributed. Based normality test, multicollinearity, heteroscedasticity test and autocorrelation test found no deviation from the classical assumptions. It shows the available data has been qualified using multiple linear regression model. The results showed that the only variable Intencity Capital Ratio (CIR) and Earning Per Share (EPS) showed a significant effect on Earnings Management. Whereas the variable firm size (SIZE), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) did not show any effect on Earnings Management. The predictive ability of these variables on the seventh Earnings Changes in the study by 39 percent, while the remaining 61 percent is affected by other factors that are not included in the research model.
EFFECTIVE LEADERSHIP STYLE TO IMPROVE PERFORMANCE: CASE IN THE TECHNOLOGY SECTOR IN THE ERA OF SOCIETY 5.0 Riyanto, Fery; Chasanah, Amalia Nur; Puspitasari, Diana; Kadarningsih, Ana; Ibrahim, Nor Fauziana
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.160-169

Abstract

The era of society 5.0 is accompanied by rapid social and economic transformation in all sectors of human life. The demand for rapid change is undoubtedly felt by all sectors, especially technology sector organizations, where they must adapt to change. Leadership has become an important role in this sector because of the demands of change to determine organizational success. Therefore, this research aims to explore effective leadership styles to improve the performance of technology sector employees. The research object and population are employees of the technology sector in Indonesia. This research sample of 249 was obtained from a purposive sampling technique. The research method uses a quantitative approach with Partial Least Square (PLS) with Smart-pls 0.3 software. The research results show that the digital leadership style impacts employee performance; 2) the visionary leadership style impacts employee performance; 3) the servant leadership style impacts employee performance; and 4) the agile leadership style does not impact employee performance.
THE EFFECT OF DEBT-TO-ASSET RATIO, STOCK PRICE, AND RETURN OF EQUITY ON FIRM VALUE WITH SIZE AS VARIABLE MODERATION (STUDY ON FOOD AND BEVERAGES COMPANIES 2017-2021) Oktoriza, Linda Ayu; Puspitasari, Diana
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.129-137

Abstract

This research aims to explain the effect of debt-to-asset ratio, stock price, and return of equity on firm value with size as variable moderation. The object study is a company food and beverages sector, that has been registered on the IDX for the 2017-2021 period.  This study wearing Multiple Regression Analysis and Moderated Regression Analysis using the SPSS program for processing the data. The results of the study prove that DER, Stock Price, ROE, and Size have an effect on Firm Value. Variables Stock price, ROE, and firm size have a positive effect on firm value. While DER has a negative influence on firm value. Firm size can moderate the DER relationship to Firm Value but cannot moderate the Share Price to Firm Value relationship.
Co-Authors Abdillah, Mirza Farhan Abiyan Hilal, Muhammad Acai Sudirman Adilla Kustya Ulfa Adrianno, Dunga Agung Prajanto AGUNG SEDAYU ALI MAHFUD Ali, Luthfi Gosan Almira Santi Samasta Amron Amron, Amron Ana Kadarningsih Annida Salsabila, Nayla Aprih Santoso Apta, Sabela Araminta Ariati Anomsari Ariati Anomsari Arum S, Nurlita Atthariq, Adlan Jingglang Ayu Oktoriza, Linda Azhar, Avantika Zackey Brian Aurelio, Radya Butarbutar, Marisi Chasanah, Amalia Nur Claudia riska, Riska claudia Dellya Dievha Paramytha Dian Indriana Hapsari Dian Prawitasari Dian Prawitasari Duri, Galih Sephiani Rafika Dwi Eko Waluyo Dwi Handayani, Monica Dwi Prasetyo, Bangkit Dwi Widi Pratito Dwianto, Agus Endang Retno Wedowati Erma Setiawati Fahmi Wardhani, Mashita Fahmi Wardhani, Masitha Fakhmi Zakaria Fatah Nur Abdul Aziz Fatimah, Shela Fery Riyanto Fungki Sri Rejeki Guruh Taufan Guruh Taufan H Gutama, Zulfikar Heri Widodo Herry Subagyo Hertiana Ikasari Herwening Sindu Lestari Ibrahim, Nor Fauziana Ika Rahma Aulia Juwariyah, Nurul Kayla Nur Puji Anisa, Zahara Kejora Handarini Krisnando, Febrian Kusuma , Pradana Jati Kusuma, Pradana Jati Laksana, Ilham Tri Lenni Yovita Lestari, Herwening Sindu Linda Novasari Made Gede Wirakusuma Mashita Fahmi Wardhani Masitha Aulia Putri Masitha Fahmi Wardhani Mayashanti, Helisa Angela Mila Sartika, Mila Misli, Nurul Auliatul Monica Dwi Handayani Mujib, Miftachul Mustika, Wida Mutiara, Elsa Amitha Nanda Adhi Purusa Nurul Aisyah Nurul Juwariyah Oktavia, Vicky Oktoriza, Linda Ayu Perdana, Tito Aditya Piji Pakarti Pradana Jati Kusuma Prawitasari, Dian Puspita Sari, Vania Rahmiati, Retnani Ramadlon, Bagus Iqbal Ratna Herawati Ratna Herawati Risanda Alirastra Budiantoro Rita Meiriyanti Rizky Aurinaya, Angelia Rokhimah, Zulaika Putri Roymon Panjaitan Rudi Kurniawan Safitri, Maria Samasta, Almira Santi Setiawan, Aries Setyahuni , Suhita Whini Setyahuni, Suhita Shafira Ayu Rachmawati Sherly Sherly Simarmata, Okta Naomilyanika Suhita Whini Setyahuni Suryawardana, Edy Susanti, Sabrina Susanto, Andito Wibisono Putra Syifa Isfahan, Amelia Tazkiyya, Iffa Tongam Sihol Nababan Tri Rinawati Tri, Kurnia Whini Setyahuni, Suhita Widya Latief, Indha Maharani Widya, Sukma Widyakto, Adhi Widyaswati, Rahmatya Widyawati , Raneta Puspita Witjaksono EH Witjaksono Eko Hartoto Yohan Wismantoro Yovita, Lenni Yudi Suryadi Zakaria, Fakhmi Zamani, Daffa Ulya Zulaika Putri Rokhimah Zulaika Putri Rokhimah