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All Journal JURNAL ECONOMIA Jurnal Bisnis dan Ekonomi Jurnal Siasat Bisnis Jurnal Manajemen Bisnis Kinerja JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Ilmiah Manajemen dan Bisnis (JIMB) MIX : Jurnal Ilmiah Manajemen Jurnal Ilmiah Manajemen "E M O R" JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Inovasi Bisnis (Inovbiz) JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Riset Ekonomi dan Bisnis CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Ilmu Manajemen (JIMMU) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Procuratio : Jurnal Ilmiah Manajemen Sebelas Maret Business Review International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) Dinasti International Journal of Digital Business Management IDEI: Jurnal Ekonomi & Bisnis TheJournalish: Social and Government Economics and Digital Business Review Solusi: Jurnal Kajian Ekonomi dan Bisnis Studi Ilmu Manajemen dan Organisasi Jurnal Media Informatika Jurnal Arastirma juremi: jurnal riset ekonomi Jurnal Ekonomi Telaah Bisnis ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP) International Journal of Islamic Business and Management Review Journal of Innovation Research and Knowledge International Journal of Entrepreneurship and Business Management Asean International Journal of Business Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia International Journal of Business and Applied Economics (IJBAE) Indonesian Journal of Contemporary Multidisciplinary Research Benefit : Journal of Bussiness, Economics, and Finance International Journal of Asian Business and Management (IJABM) VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Management and Digital Business Journal of Ekonomics, Finance, and Management Studies KINERJA : Jurnal Ekonomi dan Bisnis J-CEKI Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Miswanto Miswanto
STIE YKPN YOGYAKARTA
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Jurnal Ilmu Manajemen (JIMMU)

 1 
PENGARUH CASH HOLDING DAN OPERATING PROFIT MARGIN PADA NILAI PERUSAHAAN DENGAN INCOME SMOOTHING SEBAGAI VARIABEL MEDIASI Fdiah Ulima Tiarsih, Waitun Nur; Sonia Putri, Syifa; Prasetio, Eko; Saores Gusmao, Maria Alda; Miswanto, Miswanto
Jurnal Ilmu Manajemen (JIMMU) Vol. 7 No. 2 (2022)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v7i2.17465

Abstract

 Penelitian bertujuan untuk menguji pengaruh cash holding dan operating profit margin (OPM) terhadap nilai perusahaan, dan bertujuan untuk menguji apakah income smoothing memediasi pengaruh dari cash holding, dan operating profit margin terhadap nilai perusahan. Perusahaan yang diteliti adalah perusahaan sub sektor manufaktur pada emiten LQ45. Teknik pengambilan sampel menggunakan teknik purposive sampling dan teknik analisis data menggunakan regresi data panel. Berdasar teknik tersebut, sampel penelitian terdiri dari 12 perusahaan sub sektor manufaktur Indeks Emiten LQ45, yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2020. Hasil penelitian ini menunjukan: 1) cash holding tidak berpengaruh terhadap income smoothing, 2) OPM berpengaruh negatif terhadap income smoothing, 3) income smoothing tidak berpengaruh terhadap nilai perusahaan, 4) cash holding berpengaruh negatif terhadap nilai perusahaan, dan 5) OPM berpengaruh berpengaruh positif terhadap nilai perusahaan. Hasil-hasil tersebut menunjukkan temuan bahwa cash holding secara langsung berpengaruh negatif terhadap nilai perusahaan dan OPM secara langsung berpengaruh positif terhadap nilai perusahaa. Akan tetapi temuan berikut bahwa income smoothing tidak memediasi pengaruh dari cash holding dan OPM terhadap nilai perusahaan.Kata Kunci:  nilai perusahaan, income smoothing, cash holding, dan operating profit margin             This study aims to examine the effect of cash holding and operating profit margin (OPM) on firm value, and aims to examine whether income smoothing mediates the effect of cash holding and operating profit margin on firm value. The companies studied are manufacturing sub-sectors at LQ45. The sampling technique used was the purposive sampling technique and the data analysis technique used panel data regression. Based on this technique, the research sample is 12 companies in the LQ45 manufacturing sub-sector, which are listed on the Indonesia Stock Exchange (IDX), from 2015 to 2020. The results of this study show: 1) cash holding has no effect on income smoothing, 2) OPM has a negative effect on income smoothing, 3) income smoothing has no effect on firm value, 4) cash holding has a negative effect on firm value, and 5) OPM has a positive effect on firm value. Therefore, the findings of this study indicate that cash holding has a direct negative effect on firm value and OPM has a direct positive effect on firm value. However, the following findings show that income smoothing does not mediate the effect of cash holding and OPM on firm value.Keywords:  firm value, income smoothing, cash holding, and operating profit margin
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN TERHADAP KEBIJAKAN DIVIDEN Miswanto, Miswanto; Qorry Fatona, Arifa; Diana, Nur
Jurnal Ilmu Manajemen (JIMMU) Vol. 7 No. 2 (2022)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v7i2.17635

Abstract

 Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh profitabilitas, ukuran perusahaan, leverage, likuiditas, dan pertumbuhan terhadap kebijakan dividen. Data yang digunakan dalam objek penelitian ini adalah perusahaan manufaktur subsektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2019. Penelitian ini menggunakan data sekunder melalui laporan keuangan perusahaan 25 perusahaan. Teknik pemilihan sampel adalah purposive sampling dan pengujian hipotesisnya menggunakan regresi berganda data panel. Pada penelitian ini menggunakan variabel independen profitabilitas, ukuran perusahaan, leverage, likuiditas, dan pertumbuhan. Variabel dependen yang digunakan adalah kebijakan dividen. Temuan penelitian ini bahwa leverage dan pertumbuhan memiliki pengaruh negatif terhadap kebijakan dividen. Profitabilitas, ukuran perusahaan dan likuiditas tidak berpengaruh terhadap kebijakan dividen.Kata Kunci:  profitabilitas, ukuran perusahaan, leverage, likuiditas, pertumbuhan, kebijakan dividen This study aims to determine and examine the effect of profitability, firm size, leverage, liquidity, and growth on dividend policy. The data used in this research object are consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 period. This study uses secondary data through the financial statements of 25 companies. The sample selection technique is purposive sampling and hypothesis testing using multiple regression panel data. This study uses the independent variables of profitability, firm size, leverage, liquidity, and growth. The dependent variable used is dividend policy. The findings of this study are that leverage and growth have a negative effect on dividend policy. Profitability, firm size, and liquidity have no effect on dividend policy.Keywords:  profitability, firm size, leverage, liquidity, growth, dividend policy
Co-Authors Aditia Yusuf Setiawan Aditya Candra Kusuma Al.Patriot Putera Mahendra Alda Yuliana Amalia, Yusrina Ana Marcal Anacleto Roberto Carolina Soares Anjar Surdiyani Annisa Anti Aulia Nuri Saragih Aprih Santoso Aslan, Vajrin Syawaluddin Baldric Siregar Baldric Siregar Bambang Setia Wibowo Beby Ayu Wardhani BIYANTO, FRASTO Bria, Anggelina Yuniance Brito, Sr. Ervinia Martins Devi Tri Nugraheni Dewi Fitriyani Diczon Stevanus Oematan Dwi Murniyati Edigar Filipe Pereira Eggi Sandy Tesa Eka Puspita Sari Eka Puspita Sari Eko Prasetio, Eko Endarwati Endarwati Ernawan Septia Putri Ussholehah Fadli, La Ode Fdiah Ulima Tiarsih, Waitun Nur Fernandes, Adelia Fithratun Nuha Tsabita Francisco Martins Da Silva FRASTO BIYANTO Gabriela Rosellini Wisnu Geraldin Gusmao, Maria Alda Saores Hernandi J Horacio, Amancio Irma Oktarina Safitri Isnanda Zainur Rohman, Isnanda Zainur Izza Salsabila Jatinugroho, Robertus Cahyo Jatmiko, Muji Setyo Juvin Setyarini Lisa Astuti Lu’lu’ Nafiati Marufi, Muqorrobien Mbete, Roselina Lucia Ketty Meidi Syaflan, Meidi Meiliasari, Vika Mohamad Faiz Arrafi Mubarok, Rijal Rizki Muhammad Nabil Bouxit Murniyati, Dwi Neno, Yohanes Robinsius Nonis , Maria Febriani Nopi Handayani Nugraha, Mochamad Saddam Ilyas Nur Diana Nur Wulandari, Diah Novita Oktafiani, Vani Pane, Mimi Meriami Br Patmawati, Desi Perdana, Oksa Wisnu Pereira, Deolindo Henrique Pereira, Edigar Filipe Pereira, Filipe Mendes Pinto, Leonardo Pratama, Yondik Army Pratiwi, Chris Indah Putra, Gregorius Okta Putri Arneta Sidik Putri Dharmana, Vanessa Putri, Ajeng Kharisma Qorry Fatona, Arifa Rahmawaty, Anisa Rajabuan, Ance Costansa Ratnasari, Intan Riana Riana Rina Wulandari Rois Arifin Rosalina Deviyanti Rr. Niken Purwasari Santosa, Harjuna Cipta Saores Gusmao, Maria Alda Sarmento, Tito Apolinario Sempati May Al-Farrasi Seno Bagus W, R. Stefanus Setyarini, Juvin Shandhi Alamsyah Shilfiyana, Dhindha Shofia Suparti Shofia Suparti Sirait, Dian Rumintang Irianti Soares, Anacleto Roberto Carolina Soares, Casimiro Soares, Luis Americo Sonia Putri, Syifa Syifa Sonia Putri Talentia Herri Christiana Terra, Inai Theresia Trisanti Theresia Trisanti Tiara Nur Anisah Tiara Nur Anisah Titik Kusmantini Totok Wijayanto, Totok Ula Restu Rafifah V. da Silva, Rita de Fátima Vajrin Syawaluddin Aslan Veronica Sunarto Ximenes Watang, Kirenius Conny Chapry Wibisana, Luqman Ikhsanudin Wijaya, Nikodemus Hans Setiadi Wulandari, Amalia Dewi Ximenes, Antonio Yanuar Rifqi Abdullah Yanuar Rifqi Abdullah Yessi Ria Angelia Yudhasepti, Wikarisa Zahra, Zulfa Putri Az-