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PENGARUH KEBIJAKAN TREATMENT KARYAWAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL DAN KUALITAS LAPORAN KEUANGAN SEKTOR PUBLIK KABUPATEN SITUBONDO Lita Permata Sari; Ediyanto Ediyanto
UNEJ e-Proceeding 2018: Prosiding Seminar Nasional Manajemen dan Bisnis III (SNMB3)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

AbstrakPenelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh kebijakanpengobatan karyawan terhadap efektivitas pengendalian internal dan kualitas laporankeuangan sektor publik. Sampel ini termasuk 102 responden yang bekerja dan memiliki posisisebagai petugas administrasi keuangan dan aset serta bendahara Satuan Kerja PerangkatDaerah (SKPD) Pemerintah Kabupaten Situbondo. Teknik pengambilan sampel menggunakanpurposive sampling, yaitu memilih sampel dengan kriteria sampel yang melibatkan minimal 2tahun pengalaman dalam pelaporan keuangan di masing-masing SKPD. Metode pengumpulandata dilakukan dengan penyebaran kuesioner secara langsung. Analisis data menggunakan PathAnalisis dengan perangkat lunak SPSS versi 20. Penelitian ini memberikan bukti empiris bahwakebijakan pengobatan karyawan memiliki efek positif pada efektivitas pengendalian internal.Sebaliknya, kebijakan pengobatan karyawan tidak berpengaruh pada kualitas laporankeuangan sektor publik. Selain itu, bukti empiris menunjukkan bahwa pengaruh kebijakanpengobatan karyawan pada kualitas laporan keuangan diperantarai oleh efektivitaspengendalian internal. Artinya, melalui efektivitas pengendalian internal, kebijakan perlakuankaryawan dapat secara tidak langsung mempengaruhi kualitas laporan keuangan.Kata kunci: Kebijakan Perawatan Karyawan, Efektivitas Kontrol, Laporan KeuanganBerkualitas, Sektor Publik.

PENGARUH TINGKAT KECUKUPAN MODAL, EFISIENSI OPERASIONAL, RISIKO KREDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI OJK PERIODE 2015-2019 Lita Permata Sari
Growth Vol 18 No 2 (2020): November
Publisher : Relawan Jurnal Indonesia

This study aims (1) to determine the effect of Capital Adequacy Levels (CAR), Operational Efficiency (OEOI), Credit Risk (NPF) and Liquidity (FDR) partially on Profitability (ROA), (2) to determine the effect of the effect of Capital Adequacy Levels (CAR), Operational efficiency (OEOI), Credit risk (NPF) and Liquidity (FDR) simultaneously on Profitability (ROA), and (3) to determine which of the effect of Capital Adequacy Levels (CAR), Operational efficiency (OEOI), Credit risk (NPF) and Liquidity (FDR) has the most influence on Profitability (ROA) in Islamic banking registered with the OJK for the period 2015-2019. The method used in this research is quantitative method. The result of research is multiple linear regression equation Y = 21,756 + 0,11X1 - 0,349X2 + 0,507X3 + 0,117X4 + e. Partially CAR has no significant effect on the ROA, OEOI has a significant negative effect on the ROA, NPF and FDR has a significant positive effect on the ROA. Simultaneously CAR, OEOI, NPF and FDR partially to ROA. The most dominant variable in this research is OEOI with value -13,352. The predictive ability of these variables on ROA in this study was 89,1%, while the remaining 10,9% is influenced by other variables not included in this study.

UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING TAHUN 2018-2021 Uswatun Hasanah; Lita Permatasari; Ida Subaida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 2 (2023): FEBRUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i2.2952

Food and beverage companies are one of the business sectors that continue to experience growth. Along with increasing number growth population in Indonesia, the total demand for food and beverages continue increase. The purpose of this research is to analyze and test the company’s size and Leverage on company value in Food Companies and Beverages listed on the IDX through the dividend policy. Data analysis and hypothesis testing in this study using the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application, shows the size of the company has a positive and significant effect on dividend policy. Leverage has a positive effect but not significant on dividend policy. Company size has a positive effect but not significant to company value. Leverage has a negative and significant effect on company value. Dividend policy has a positive effect but not significant to company value. Indirect hypothesis test results shows that company size has a negative effect but not significantly to the value of the company through the dividend policy. Leverage positive but not significant effect on company value through Dividend policy.

PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2022-2024 Abelia Maulani; Lita Permata Sari; Ida Subaida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 5 No 2 (2026): FEBRUARI
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v5i2.8507

This study aims to analyze the effect of capital structure, liquidity, and firm size on firm value, with profitability as an intervening variable. The object of this study is manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The sampling technique used is purposive sampling, with a total sample of 13 companies. The data analysis method is carried out using Smar:PLS 3.0. The analysis procedures include classical assumption tests (normality test and multicollinearity test), coefficient of determination (R²) test, structural model analysis (inner model), and hypothesis testing. The results of the direct hypothesis testing show that capital structure has a significant negative effect on profitability, liquidity has a negative but not significant effect on profitability, and firm size has a significant negative effect on profitability. Furthermore, capital structure has a significant positive effect on firm value, while liquidity and firm size have positive but not significant effects on firm value. Profitability is proven to have a significant positive effect on firm value. Meanwhile, the results of the indirect hypothesis testing indicate that capital structure and firm size have a significant negative effect on firm value through profitability. On the other hand, liquidity has a negative but not significant effect on firm value through profitability

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING PADA SEKTOR PERBANKAN DI BEI TAHUN 2022-2024 Fitri Utami Wayan Sari; Ika Wahyuni; Lita Permata Sari
Jurnal Mahasiswa Entrepreneurship (JME) Vol 5 No 3 (2026): MARET 2026
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v5i3.8592

The capital market serves as in investment medium utilized by investors to allocate capital with the expectation of generating future returns. In making investment decisions, investors generally consider various factors capable of influencing a company’s stock price, including capital structure, firm size, profitability, and the implemented dividend policy. This study aims to analyze the effect of capital structure, firm size, and profitability on stock prices with dividend policy serving as an intervening variable in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research employs a quantitative approach using data obtained from companies’ financial statements. The population consists of banking sector companies listed on the Indonesia Stock Exchange, with a sample of 15 companies selected through a purposive sampling technique. Data were analyzed using the Structural Equation Modeling-partial Least Square (PLS-SEM) method, with the assistance of SmartPLS 3.0. software. The results indicate that capital structure and profitability have a positive and significant effect on dividend policy, while firm size has a negative and significant effect on dividen policy. Regarding stock prices, firm size and profitability have a positive and significant effect, whereas capital structure has an negative but insignificant effect. Furthermore, dividend policy has a positive but insignificant effect on stock prices. The indirect effect analysis reveals that dividend policy is unable to mediate the effects of capital structure, firm size, and profitability on stock prices.

PENGARUH TOTAL ASSET TURNOVER, DEBT TO EQUITY RATIO, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2022-2024 Suci Faradila; Lita Permata Sari; Triska Dewi Pramitasari
Jurnal Mahasiswa Entrepreneurship (JME) Vol 5 No 3 (2026): MARET 2026
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v5i3.8566

This study aims to examine and analyze the influence of Total Asset Turnover, Debt to Equity Ratio, and Sales Growth on Firm Value, with Profitability serving as an intervening variable. The research focuses on manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study employed a quantitative research approach using the Partial Least Squares (PLS) method with the assistance of SmartPLS 3.0 software for data analysis. The analytical procedures included classical assumption testing, such as normality and multicollinearity tests, coefficient of determination analysis, structural model (inner model) evaluation, and hypothesis testing to assess both direct and indirect relationships among variables. The findings reveal that Total Asset Turnover exerts a negative but insignificant effect on Profitability, while Debt to Equity Ratio demonstrates a negative and significant effect on Profitability. In contrast, Sales Growth has a positive and significant effect on Profitability. Furthermore, Total Asset Turnover and Debt to Equity Ratio do not significantly influence Firm Value, whereas Sales Growth and Profitability positively and significantly affect Firm Value. The study also indicates that Profitability is unable to mediate the relationship between Total Asset Turnover, Debt to Equity Ratio, and Sales Growth on Firm Value.

PENGARUH DEBT TO ASSET RATIO, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2022-2024 Mariyatul Qibtiyah; Lita Permata Sari; Febri Ariyantiningsih
Jurnal Mahasiswa Entrepreneurship (JME) Vol 5 No 3 (2026): MARET 2026
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v5i3.8567

This study aims to examine the effects of the Debt to Asset Ratio (DAR), firm size, and sales growth on firm value, with profitability serving as an intervening variable. The research was conducted on food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study employed the Partial Least Squares (PLS) method using SmartPLS 3.0 software. The analysis included classical assumption tests, such as normality and multicollinearity tests, coefficient of determination analysis, structural model (inner model) evaluation, and hypothesis testing. The findings indicate that the Debt to Asset Ratio has a negative and significant effect on profitability. Meanwhile, firm size and sales growth have negative but insignificant effects on profitability. Regarding firm value, the Debt to Asset Ratio has a negative but insignificant effect, whereas firm size has a positive but insignificant effect. In contrast, sales growth has a positive and significant effect on firm value, and profitability also exerts a positive and significant influence on firm value. Furthermore, the indirect effect analysis reveals that the Debt to Asset Ratio and firm size have negative but insignificant effects on firm value through profitability. Similarly, sales growth has a positive but insignificant indirect effect on firm value through profitability as an intervening variable.

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