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All Journal Fokus Ekonomi DHARMA EKONOMI
Heru Sulistiyo
STIE Dharma Putra Semarang
Economics, Econometrics & Finance

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PERAN PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE DALAM MEMEDIASI PENGARUH STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPRIS PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2013-2016) Ahmad Sahri Romadon; Heru Sulistiyo; Sam’ani Sam’ani
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 13, No 2: Desember 2018
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.13.2.210-235

Abstract

This research is about the value of property and real estate companies in Indonesia Stock Exchange 2013 to 2016. The purpose is to analyze Profitability and Good Corporate Governance in mediating the influence of Capital Structure and Corporate Growth on company value. Methods of data analysis using multiple regression and test to test the hypothesis sobel. Population in this research is property and real estate company listed in Indonesia Stock Exchange 2013 until 2016. Samples in this research selected through purposive sampling, so that obtained by sample as many as 80 companies. The result shows that capital structure has a significant negative effect on profitability, company growth has a significant positive effect on profitability. Capital structure has a significant positive effect on Good Corporate Governance, Corporate Growth has negative effect is not significant to Good Corporate Governance. Capital structure has a significant positive effect on firm value, company growth has negative effect not significant to firm value. Profitability has a significant positive effect on corporate value and Good Corporate Governance negatively influence not significant to company value. Profitability mediates negatively the influence of capital structure on firm value and positively positive significant growth of the firm against firm value. Good Corporate Governance does not mediate the influence of capital structure and firm growth on firm value
ANALISIS KEJELASAN SASARAN ANGGARAN DAN KOMITMEN ORGANISASI DALAM MEMEDIASI PENGARUH PARTISIPASI ANGGARAN TERHADAP KESENJANGAN ANGGARAN DI BADAN KEPEGAWAIAN DAERAH (BKD) PROVINSI JAWA TENGAH Yeni Ariyani; Heru Sulistiyo; Sri Harjanto
DHARMA EKONOMI Vol 29, No 56 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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Abstract

ABSTRACTThis study aims to analyze the effect of budgetary participation on budgetary gaps mediated by organizational commitment and clarity of budget targets. The research population was all employees at the Central Java Provincial Civil Service Agency (BKD), totaling 167 employees. The sampling technique used simple random sampling and collected as many as 118 respondents, namely employees at the Regional Civil Service Agency (BKD) of Central Java Province. Data were analyzed using path analysis and processed using SPSS version 22.0. The test results show that budget participation has a significant positive effect on the clarity of budget targets. Budget participation has a significant positive effect on organizational commitment. Clarity of budget targets has a significant positive effect on budget gaps. Clarity of budget targets has a significant positive effect on organizational commitment. Budget participation has a significant positive effect on budget gaps. Clarity of budget targets mediates the effect of budgetary participation on budget gaps. Organizational commitment mediates the effect of budgetary participation on budgetary gaps. Keywords: budgetary participation, clarity of budget targets, organizational commitment, the budget gap ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh partisipasi anggaran terhadap kesenjangan anggaran yang di mediasi oleh komitmen organisasi dan kejelasan sasaran anggaran. Populasi penelitian adalah seluruh pegawai di Badan Kepegawaian Daerah (BKD) Provinsi Jawa Tengah berjumlah 167 pegawai. Teknik pengambilan sampel menggunakan simple random sampling dan terkumpul sebanyak 118 responden yakni para pegawai di Badan Kepegawaian Daerah (BKD) Provinsi Jawa Tengah. Data dianalisis dengan menggunakan analisis jalur dan diolah dengan program SPSS versi 22.0. Hasil pengujian menunjukkan partisipasi anggaran berpengaruh positif signifikan terhadap kejelasan sasaran anggaran. Partisipasi anggaran berpengaruh positif signifikan terhadap komitmen organisasi. Kejelasan sasaran anggaran berpengaruh positif signifikan terhadap kesenjangan anggaran. Kejelasan sasaran anggaran berpengaruh positif signifikan terhadap komitmen organisasi. Partisipasi anggaran berpengaruh positif signifikan terhadap kesenjangan anggaran. Kejelasan sasaran anggaran memediasi pengaruh partisipasi anggaran terhadap kesenjangan anggaran. Komitmen organisasi memediasi pengaruh partisipasi anggaran terhadap kesenjangan anggaran. Kata kunci: partisipasi anggaran, kejelasan sasaran anggaran, komitmen organisasi,kesenjangan anggaran
Co-Authors Ahmad Sahri Romadon Sam’ani Sam’ani Sri Harjanto Yeni Ariyani