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All Journal Jurnal Pendidikan Akuntansi dan Keuangan The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Mega Rahayu, Mike
Program Studi Akuntansi, STIE La Tansa Mashiro, Rangkasbitung, Indonesia.
Economics, Econometrics & Finance Education

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PENGARUH RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Rudiyanto Rudiyanto; Mike Mega Rahayu; Aditia Firmansah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.570

Abstract

This study aims to find out ROE and EPS can affect the House of Representatives in LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is quantitative descriptive research method. The population used is all LQ 45 companies listed on the Indonesia Stofck Exchange (IDX) using purposive sampling method. Collecting data obtained through secondary data. Data analysis techniques used in this study are Classical Assumption Test consisting of (Data Normality Test, Multicollonierity Test, Heterocedasticity Test, and Autocorrelation Test), Multiple Linear Regression Analysis Test, Correlation Analysis Test, Determination Coefficient Test, and Hypothesis Test consisting of Test T statistics and Test Statistics f.Research results from SPSS version 20 shows the results of multiple linear regression analysis stating Y = 4.863 + 0.903 X1 + 0.055 X2 means that each additional value of Rp. 1 ROE can increase the DPR by 0.903 and each additional value of Rp. 1 EPS can increase the DPR by 0.055. The results showed that testing the partial correlation of ROE variables with the DPR has a value of 0.026 indicating a low relationship and EPS variables with the DPR has a value of 0.092 indicating a very low relationship and simultaneous correlation testing of ROE and EPS variables with the DPR has a close value of 0.438 shows enough connection. The test results of the coefficient of determination have a value of 19.2% which means that it can be seen that the DPR is influenced by 19.2% and the remaining 70.8% is influenced by other variables. According to the t-test result of 2.989 t table 2.005 H1 is accepted by having a significant value of 0.004 0.05 H0 is rejected meaning that ROE has a significant influence on the DPR and the t test result is 2.549 t table 2.005 H1 is accepted by having a significant value of 0.014 0.05 H0 is rejected meaning EPS has a significant influence on the DPR. The result of the f test shows that the count of 6.163 ftabel 3.18 H1 is accepted by having a significance value of 0.004 0.05 H0 rejected meaning that ROE and EPS have a significant influence on the DPR.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mike Mega Rahayu; Rini Fatmala
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i2.591

Abstract

This study aims to determine the effect of liquidity and profitability on stock prices in food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. This research uses quantitative methods. The type of data in this study is secondary data. The research population is food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period using the purposive sampling method. Where the samples used were 8 companies from 26 companies so that the total data processed was 32 samples.     This study uses multiple linear regression analysis with the IBM SPSS Statistics 20 program. The results of research on CR and ROE on Stock Prices obtained a t value of 2.681 indicating that the correlation or relationship between the independent variable and the dependent variable is sufficient and (t test) of 2.681 indicates that The stock price is influenced by 26.8% by CR and ROE while the f test is obtained at 3,913 showing that the relationship between the independent variables and the dependent variable is sufficient and (f test) of 3,913 shows that the share price is influenced by 39.1%, the rest is influenced by other factors not researched like ROI. The t test results show that partially CR and ROE have a significant effect on stock prices. Meanwhile, the results of the F test show that CR and ROE simultaneously have a significant effect on share prices in food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period.
PENGARUH BUDAYA ORGANISASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN STUDI KAUSAL PADA PERGURUAN TINGGI LA TANSA MASHIRO RANGKASBITUNG DI KABUPATEN LEBAK Mike Mega Rahayu
The Asia Pacific Journal Of Management Studies Vol 3 No 2 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i2.392

Abstract

The purpose of this study was to analyze the influence of organizational culture on employee performance and motivation. At La Tansa Mashiro College. simultaneously and partially significant in improving the performance of employees at La Tansa Mashiro College. Respondents in the study conducted by taking a sample of 63 people, the data collected by using a questionnaire with a list of questions, the analysis technique.  The data used is multiple regression analysis using SPSS 20 for windows. While partially variables no significant effecton the performance of employees at La Tansa Mashiro College. Based on the results of multiple regression analysis proved that the influence of organizational culture, motivation, and performance of employees simultaneously and partially significant in improving the performance of employees at La Tansa Mashiro College. The implicationsof this study, is the employee's performance. Must be improved,  especially in terms of : the work must comply with the standards, the ability to complete the work and attitude of cooperationof employees in completing the work.  Motivation should be  strengthened, especially in terms of communication and attention superiors to subordinates,  superiors support to providea good example.  Employees should be improved, especially in terms of: the responsibility for the work and maintain a good working atmmosphere on the job.
Implikasi Biaya Penyelenggaraan Pendidikan dan Latar Belakang Sosial Ekonomi Terhadap Minat Calon Mahasiswa Program Studi Akuntansi STIE La Tansa Mashiro dalam Keberlanjutan Perguruan Tinggi Siti Mudawanah; Mike Mega Rahayu
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.38867

Abstract

This study aims to find out empirically about the effect of the cost of providing education and socio-economic background either partially or jointly on the interest of prospective students of the La Tansa Mashiro Accounting Study Program, but also to find out empirically about the effect of the cost of providing education and background . the socio-economic background of the interest of prospective students in the Accounting Study Program STIE La Tansa Mashiro either partially or together with the study and the effect of the cost of providing education and socio-economic background on the study with the interest of prospective students as an intervention variable. This study uses quantitative descriptive analysis with survey methods and primary data through questionnaires to 83 students as a sample, with an analytical tool, namely SmartPLS Version 3.0 software. The research results and conclusions show that partially the cost of providing education has a significant positive effect on the interest of prospective students and social economic background has no significant effect on the interest of prospective students. Meanwhile, simultaneously the cost of providing education and socio-economic background together have a significant positive effect on the interest of prospective students of the STIE La Tansa Mashiro Accounting Study Program. Partially, the cost of providing education and the interest of prospective students have a significant positive effect on the study, socio-economic background has no significant effect on the study. Simultaneously the cost of providing education, social background and interest of prospective students have a positive effect on study in higher education. It can also be said that, there is a significant positive effect on the implementation of education and socio-economic background on studies with the interest of prospective students as an intervention variable.
Co-Authors Aditia Firmansah Rini Fatmala Rudiyanto, Rudiyanto Siti Mudawanah