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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Firmansyah, Firmansyah
STIE La Tansa Mashiro
Economics, Econometrics & Finance

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PENGARUH LEVERAGE, LIKUIDITAS, KOMISARIS INDEPENDEN, DAN UKURAN PERUSAHAAN, TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING Firmansyah Firmansyah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.362

Abstract

The purpose of this study was to analyze the effect of leverage, liquidity, independent commissioners, company size on firm value with dividing policy as moderating. In this study, testing four independent variables, where the independent variables are leverage, liquidity, independent commissioners, company size. This research was conducted in the consumer goods industry sector which was listed on the Indonesia Stock Exchange in the period 2013-2016. From 68 population using purposive sampling method in determining the sample, 13 companies were obtained which eventually became the samples studied. Data analysis was performed using variance-based structural equation analysis (SEM) with the Smart PLS (Partial Least Square) program. From the test results using the structural equation analysis method shows there are no variables that have a significant effect on firm value because it has a value 1.96, for variables that do not have a significant effect on company value, namely the variable leverage, liquidity, independent commissioners, and company size, and the role of dividend policy on the relationship of leverage, liquidity, independent commissioners, and company size to firm value does not strengthen and is not significant to firm value.
PENGARUH CORPORATE SOSIAL RESPONSIBILITY (CSR) DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Firmansyah Firmansyah; Martiana Dwi Anggraeni
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.797

Abstract

The purpose of this study was to determine the effect of Corporate Social Responsibility (CSR) and Leverage on kinerja perusahaan both partially and simultaneously. In this study, Corporate Social Responsibility (CSR) is measured by GRI Standards which focus on disclosure of social standards, leverage is measured by Debt to Equity Ratio (DER), while kinerja perusahaan is measured by Return On Asset (ROA). The sample used in this study is a manufacturing company in the consumer goods industry which is listed on the Indonesia Stock Exchange in 2015-2019. By using purposive sampling method, there are 13 companies that meet the criteria to be sampled in this study. Data is collected by downloading annual report data through the website www.idx.co.id. The analytical method used is multiple linear regression analysis, descriptive statistical analysis in this study using the IBM SPSS version 22.0 program. The results of this study indicate that partially Corporate Social Responsibility (CSR) has no effect on Return On Assets (ROA), because the t test results on the CSR variable show that the t-count value is smaller than the t-table (-1.719 2,000), while the Debt to Equity Ratio (DER) has a effect on Return On Assets (ROA), because the results of the t test on the DER variable show that the t-count is smaller than the t-table (-6,307 2,00). Simultaneously (together) Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) have a significant effect on Return on Assets (ROA) because the F test results show that the value of Fcount Ftable (19,915 3,14).
PENGARUH ALOKASI DANA DESA TERHADAP JUMLAH PENDUDUK MISKIN DI KABUPATEN LEBAK Usep Siswadi; Firmansyah Firmansyah; Tian Septiantini
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.583

Abstract

Poverty always attracts the attention of various groups, both academics and practitioners. Various theories, concepts and approaches are constantly being developed to uncover the curtain of the "mystery" of poverty. Indonesia, the problem of poverty is a social problem that is always relevant to be studied continuously. This is not only because the problem of poverty has been around for a long time and is still present in our midst now, but also because now the symptoms are increasing in line with the multidimensional crisis that is still faced by the Indonesian people.Management of village fund allocations must fulfill several management principles, each activity whose funding is taken from village fund allocations must go through open planning, implementation and evaluation on principle. Allocation of village funds must be used with the principle of frugality, direction and control, all activities and use of village fund allocations can be accounted for administratively, technically and legally. The types of activities that will be funded through village fund allocation are expected to be able to improve community service facilities, in the form of fulfilling the basis, strengthening village institutionalization and other activities needed by the village community through decision-making through deliberation.In order to increase empowerment, prosperity and equitable development in rural areas through district, provincial and central government budget funds, the district government. Provinces and centers need to realize in the APBD 10% each for village allocation funds. By allocating 10% of the funds, it is hoped that welfare and equitable development in the village can become a reality. The creation of equal distribution of development, especially in rural areas through the provincial government budget funds and the central government of 10%, will achieve a level of welfare and standard of living for people living in rural areas.The design of testing this hypothesis is assessed by the income of the null hypothesis and alternative hypotheses, the research of statistical tests and the calculation of the value of statistical tests, the calculation of hypotheses, the determination of a significant level and drawing conclusions.The hypothesis that will be used in thi
Co-Authors Martiana Dwi Anggraeni siswadi, usep Tian Septiantini