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Journal : Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)

Pengaruh Likuiditas, Profitabilitas, Leverage dan Kepemilikan Institusional Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Pemoderasi Ananda Mutiara Syahputri; Desi Ika; Yani Suryani
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1554

Abstract

This research aims to determine the effect of Liquidity, Profitability, Leverage and Institutional Ownership on firm value with Dividend Policy as a moderating variable. This type of research is a quantitative. the population this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2023. The sampling techniques used purposive sampling method with samples of 40 companies. The analysis technique used is Moderated Regression Analysis (mra). The results of this research indicates that liquidity had a negative effect on firm value, profitability, and institutional ownership had a positive effect on firm value, leverage had no effect on firm value, devidend policy didnot moderate the effect of liquidity and leverage on firm value, devidend policy moderate the effect of profitability and institutional ownership on firm value in manufacturing companies listed on the indonesia stock exchange in period of 2018-2023
Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Perusahaan Jasa Kontruksi Dan Bangunan Yang Terdaftar Di Bei Periode 2013-2022 Afwan Habib; Desi Ika; Listiorini, Listiorini
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1518

Abstract

This research aims to see the impact of profitability, liquidity, leverage on profit growth with company size as a moderating variable. The population in this study is all Construction an Building Service Companies listed on the Indonesia Stock Exchange for the 2013-2022. The sampling method uses purposive sampling with a sample of 8 companies with 10 years of observation with a total of 80 observation data. This research data analysis method uses descriptive statistical analysis and a residual test approach in testing moderating variables. The research results state that profitability (tcount 3,764 > ttable 2,01290), liquidity (tcount 3,029 > ttable 2,01290) and leverage (tcount 4,026 > ttable 2,01290) have a positive and significant effect on profit growth. Company size is able to moderate the influence of profitability, liquidity and leverage on profit growth.
Faktor-faktor yang Mempengaruhi Minat Berkarir di Bidang Perpajakan dengan Penghargaan Finansial Sebagai Moderasi Valda Shakila; Desi Ika
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2182

Abstract

This study aims to examine the influence of tax literacy, motivation and job market considerations on accounting students' interest in a career in taxation with financial rewards as moderation. This study uses a quantitative approach, with primary data obtained from the distribution of questionnaires to accounting students in a number of universities in Medan with purposive sampling and as many as 185 respondents will be sampled. The analysis techniques used are multiple linear regression and moderation test with an absolute difference uses SPSS 26.The results showed that tax literacy had no effect on accounting students' interest in a career in taxation having a significant result of 0.063, while motivation and job market considerations had an influence on accounting students' interest in a career in taxation which had significant results of 0.000 and 0.002. Financial rewards are not able to moderate the relationship between tax literacy had a significant result of 0.243, but effectively moderated motivation and job market considerations on accounting students' interest a career in taxation. had significant results of 0.010 and 0.032, respectively.