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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA TERHADAP PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (STUDI KASUS PADA MAHASISWA JURUSAN AKUNTANSI DI KOTA PADANG) Elfiswandi Elfiswandi; Zerni Melmusi; Chlaudia Chanigia
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 7 No 1 (2019): JIM UPB Volume 7 No 1 2019
Publisher : Universitas Putera Batam

The objective of this study was to analyze what the factors can influence students for choosing a career as a public accountant. Respondents of this study were students majoring in the accounting department in Padang, at private universities and state universities (University Putra Indonesia "YTPK" Padang, Bung Hatta University, Andalas University, and University Negeri Padang). The sample in this study amounted to 100 respondents drawn using the formula Slovin. Data collection techniques using questionnaires. Data analysis technique used is multiple linear regression. The results are intrinsic values, perceptions of student, and job market considerations has a influence on tendency of students for choosing a career as a Public Accountant. While gender, parental influence, and knowledge of The Law no. 5 of 2011 on public accountants does not have a significant effect.

Model Kebijakan Dividen : Analisis EPS, DER, Dan CR Terhadap Return Saham Novya Fitri; Elfiswandi Elfiswandi; Ramdani Bayu Putra
MANAJEMEN Vol 2 No 1 (2022): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v2i1.122

Issues regarding stock returns are important for the company. Because stock returns are used as a measure of company performance by investors to invest in the stock market. This study aims to determine how the effect of EPS, DER, and CR on stock returns with dividend policy as an intervening variable in property & real estate companies listed on the Indonesia Stock Exchange. The sample in this study was taken by purpove sampling method on property & real estate companies listed on the IDX, namely 12 companies with a research period of 5 years from 2016-2020. The results of this study indicate that EPS, DER, and CR have a significant effect on dividend policy. EPS, DER, CR, and dividend policy have no significant effect on stock returns. Dividend policy is not able to mediate EPS, DER, CR to stock returns in property & real estate companies listed on the Indonesia Stock Exchange with a research period of 5 years from 2016-2020. Keywords : Current Ratio; Debt to Equity Ratio; Earning Per Share; Divident Policy; Stock Return.

Model Kebijakan Dividen : Analisis EPS, DER, Dan CR Terhadap Return Saham Novya Fitri; Elfiswandi Elfiswandi; Ramdani Bayu Putra
MANAJEMEN Vol. 2 No. 1 (2022): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v2i1.122

Issues regarding stock returns are important for the company. Because stock returns are used as a measure of company performance by investors to invest in the stock market. This study aims to determine how the effect of EPS, DER, and CR on stock returns with dividend policy as an intervening variable in property & real estate companies listed on the Indonesia Stock Exchange. The sample in this study was taken by purpove sampling method on property & real estate companies listed on the IDX, namely 12 companies with a research period of 5 years from 2016-2020. The results of this study indicate that EPS, DER, and CR have a significant effect on dividend policy. EPS, DER, CR, and dividend policy have no significant effect on stock returns. Dividend policy is not able to mediate EPS, DER, CR to stock returns in property & real estate companies listed on the Indonesia Stock Exchange with a research period of 5 years from 2016-2020. Keywords : Current Ratio; Debt to Equity Ratio; Earning Per Share; Divident Policy; Stock Return.

The Effect of Liquidity, Leverage, and Profitability on Company Value with Intellectual Capital Moderation at BEI Banks Nurfatiha Pasya Salsabilla; Elfiswandi Elfiswandi; Lusiana Lusiana
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.588

This study aims to analyze the effect of liquidity, leverage, and profitability on company value with intellectual capital as a moderating variable in banking companies listed on the Indonesia Stock Exchange for the period 2020–2024. In this study, the author conducted a study on the Intellectual Capital Model as a Moderating Variable Reviewed from Liquidity, Leverage, and Profitability Its Influence on Company Value in Public Banking Sector Companies Listed on the Indonesia Stock Exchange in 2020–2024. The object of this study is banking listed on the Indonesia Stock Exchange in 2020–2024. Researchers conducted this research on the Indonesia Stock Exchange (IDX) or Indonesian Stock Exchange (IDX) site www.idx.co.id, https://finance.yahoo.com and as a complement to researchers in seeking information through the internet, print media, and other media. The population in this study was 44 Companies. Population refers to the entire data that has a wide scope and large number in a study. Based on the previous definition, the population in this study is the Public Banking Sector Companies Listed on the IDX in 2020-2024. This sample selection method uses a purposive sampling method, namely sample selection based on certain criteria and systematics. The results of the study indicate that the results of the discussion of data analysis through proof of the hypothesis of the issues that can be raised regarding company value (Liquidity, Leverage, and Profitability) are moderated by intellectual capital in Banking Sector Companies Listed on the Indonesia Stock Exchange in 2020-2024, namely Liquidity has a significant effect on company value in Banking Sector Companies Listed on the Indonesia Stock Exchange in 2020-2024. While Leverage does not have a significant effect on company value in Banking Sector Companies Listed on the Indonesia Stock Exchange in 2020-2024.

Digitalization of Learning, Competence, Technology Support, and Work Discipline on Teacher Performance in Padang Pariaman Vocational Schools Alza Syofyan Andri B; Elfiswandi Elfiswandi; Lusiana Lusiana
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.589

This study aims to analyze the influence of digitalization of learning, professional competence, and technological support on teacher work discipline and performance, with work discipline as an intervening variable. This study employed a descriptive and causal research design. The population was 252 state vocational high school employees in Padang Pariaman Regency. Therefore, this study obtained a sample of 100 state vocational high school employees in Padang Pariaman Regency.The results showed that digitalization of learning, professional competence, and technological support had a positive and significant effect on work discipline. Meanwhile, digitalization of learning was shown to have a positive but insignificant effect on teacher performance. Conversely, professional competence and technological support were shown to have a positive and significant effect on teacher performance. Work discipline also had a positive and significant effect on teacher performance. Furthermore, this study demonstrated that work discipline significantly mediated the relationship between digitalization of learning, professional competence, and technological support on teacher performance. Professional competence had a positive and significant effect on teacher performance. Technological support also had a positive and significant effect on teacher performance. Work discipline had a positive and significant effect on teacher performance. These findings indicate that improving teacher performance is not only determined by competence and technological support, but also requires consistent work discipline. Digitalization of learning will have an optimal impact on teacher performance if supported by strong work discipline. This research provides theoretical contributions to the development of educational management literature, as well as practical implications for educational institutions to strengthen digitalization, improve teacher competence, provide adequate technological support, and foster work discipline as strategies to improve teacher performance in the digital era.

Effect of Leadership Style, Facilities, Infrastructure, and Compensation on ASN Work Motivation through Work Environment in West Sumatra Dhani Aristiawan; Elfiswandi Elfiswandi; Lusiana Lusiana
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.592

This study aims to analyze the influence of leadership style, facilities and infrastructure, and compensation on the work environment and work motivation, with the work environment as a mediating variable. The research was conducted on 97 civil servants (ASN) of the General Bureau of West Sumatra Province using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method. The object of this study was the civil servants of the General Affairs Bureau of West Sumatra Province, Indonesia. The research design encompasses all the processes required in planning and implementing the research. This study employed a descriptive and causal research design. The sample was drawn using a saturated sampling design, which included the entire population, resulting in a total of 98 individuals.The results reveal that leadership style and facilities and infrastructure have a significant effect on the work environment, while compensation does not significantly affect the work environment. Furthermore, leadership style, facilities and infrastructure, and compensation significantly affect work motivation, and the work environment also has a significant effect on work motivation. In addition, the work environment mediates the influence of leadership style and facilities and infrastructure on work motivation, but does not mediate the effect of compensation on work motivation.These findings emphasize that employee work motivation can be strengthened through effective leadership, adequate facilities and infrastructure, and a conducive work environment. Therefore, organizations need to prioritize leadership development and workplace facility improvements to sustainably enhance the motivation of civil servants. Facilities and Infrastructure significantly influence Work Motivation through the Work Environment as an intervening variable for Civil Servant Employees of the General Bureau of West Sumatra Province. Compensation does not significantly influence Work Motivation through the Work Environment as an intervening variable for Civil Servant Employees of the General Bureau of West Sumatra Province.

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