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All Journal Jurnal EMT KITA Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Intan Novia Astuti
Sekolah Tinggi Ilmu Ekonomi Sabang (STIES) Banda Aceh
Economics, Econometrics & Finance

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Pengaruh Manajemen Laba, Dividen change dan Tax avoidance Terhadap Return Saham dengan Good Corporate Governance Sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2015 Intan Novia Astuti
Jurnal EMT KITA Vol 3 No 1 (2019): Jurnal EMT KITA
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v3i1.70

Abstract

The objective of the research was to find out and analyze the influence of profit management, dividend change and tax avoidance on stock return with institutional ownership as the moderating variable. This is causal associative research using quantitative data. This research used secondary data sourced from site www.idx.co.id, particularly the annual report of companies in 2011, 2012, 2013, 2014, and 2015. The population was all manufacturing companies listed on the Indonesian Stock Exchange in the period from 2011 until 2015 i.e. 49 companies. The whole population with observation years from 2011 until 2015 was taken as the samples; thus, there were 245 observations in the research. The data analysis employed multiple linear regression model, residual testing and classic assumption testing consisting of normality, multicollinearity, heteroscedasticity and autocorrelation testing. The results of the research demonstrated that (1) simultaneously profit management, dividend change, and tax avoidance had an influence of stock return; partially only dividend change had an influence on stock return while profit management and tax avoidance did not have any influence on stock return; (2) that institutional ownership could not moderate the influence of profit management on stock return, that institutional could not moderate the influence of dividend change on stock return, and institutional ownership could not moderate the influence of tax avoidance on stock return.
KEPUASAN KERJA STUDI KASUS PADA FAKULTAS MIPA UNSYIAH Eliana Eliana; Banta Karollah; Ferdi Nazirun Sijabat; Intan Novia Astuti; Nasri Zarman
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: 2020
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v2i1.2257

Abstract

The purpose of this study was to examine the influence of the work environment, competence and compensation jointly and partially on job satisfaction at the Faculty of Mathematics and Natural Sciences Environment Unsyiah. This research was conducted at the Faculty of Mathematics and Natural Sciences Environment, Unsyiah. The population in this study were employees in the Faculty of Mathematics and Natural Sciences with 72 respondents.This research was conducted using the census method in which the entire population was used as the object of research. The data obtained were then processed using the SPSS 20 analysis tool. This analysis includes the validity test, reliability test, classical assumption test, t test and F test and coefficient of determination (R2). Based on the results show that the work environment, competence and compensation have an effect on job satisfaction. The results of data analysis obtained an R square value of 0.619, which means that the job satisfaction variable can be explained by the work environment, competence and compensation of 61.9%, while 38.1.0% of the effect is explained by other variables. For hypothesis testing (t count> t table), the t test results in this study amounted to (3.554> 1.666) with a significant 0.001 for work environment variables, (3.702> 1.666) and 0.000 significant for competency variables and (2.024> 1.666) and a significance of 0.002 for the compensation variable, the results state that the work environment, competence and compensation have a positive and significant effect on job satisfaction. Whereas for testing the hypothesis together (F count> F table), the results of the F test in this study are (36,884> 3,12) for work environment variables, competence and compensation with a significant 0,000, these results explain that the work environment, competence and compensation has a significant effect on job satisfaction in the Faculty of Mathematics and Natural Sciences Unsyiah.
Co-Authors Banta Karollah Eliana Eliana Ferdi Nazirun Sijabat Nasri Zarman