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All Journal AKUNTANSI DEWANTARA Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ekonomi Manajemen Sistem Informasi Enrichment : Journal of Management Majalah Ilmiah UPI YPTK UPI YPTK Journal of Business and Economics Jurnal Abdimas ADPI Sains dan Teknologi Governors
hilda mary
UPI YPTK Padang
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FAMILY CONTROL, BIAYA KEAGENAN DAN RISIKO KEUANGAN TERHADAP NILAI PERUSAHAAN hilda mary
AKUNTANSI DEWANTARA Vol 5 No 1 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 1 APRIL 2021
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v5i1.8323

Abstract

The effect of family control, agency cost and financial risk on firm value in company listed on the IDX. Three independent variable this research is family control, agency cost and financial risk and dependendt variabel is company value, and control variable is propability. The sample of this research consisted 100 companies, and technique using rendom sampling method. The result this research indicate that family control has a negative and significant effect on firm value. Agency cost and financial risk do not effect the firm value. And probability has a positive and significant effect on firm value
Kegiatan Sosialisasi Terpadu PKM Efektivitas Iklan Sebagai Upaya Meningkatkan Brand Image Pada Soto Minang Roda Hilda Mary; Indriyenni Indriyenni; Nila Pratiwi
Jurnal Abdimas ADPI Sains dan Teknologi Vol. 2 No. 4 (2021): Jurnal Abdimas ADPI Sains dan Teknologi
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/saintek.v2i4.53

Abstract

Small and Medium Enterprises (SMEs) play a very important role for the Indonesian economy, including the economy of the city of Padang. Data from the Central Statistics Agency (BPS) shows that the percentage of the number of Small and Medium Enterprises (SMEs) compared to the total number of companies in 2010 was 99 percent, while the rest were large companies. In the same year the number of workers absorbed in this sector reached 97 percent of the total working workforce. Small and Medium Enterprises (SMEs) play a very important role for the Indonesian economy, including the economy of the city of Padang. Data from the Central Statistics Agency (BPS) shows that the percentage of the number of Small and Medium Enterprises (SMEs) compared to the total number of companies in 2010 was 99 percent, while the rest were large companies. In the same year the number of workers absorbed in this sector reached 97 percent of the total working force.
Pengaruh Capital Intensity, Karakteristik Perusahaan, Dan CSR Disclosure Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Anita Ade Rahma; Nila Pratiwi; Hilda Mary; Indriyenni Indriyenni
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.637

Abstract

This study aims to determine the effect of capital intensity, company characteristics, and disclosure of corporate social responsibility on tax avoidance with leverage as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample in this study was taken by purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The number of samples used was 82 companies. The method of analysis of this study is multiple linear regression using eviews 9. The results showed that the intensity of capital had a positive and significant effect on tax avoidance, the company's characteristics had a negative and significant effect on tax avoidance, the disclosure of corporate social responsibility had a positive effect and not significant impact on tax avoidance. Leverage is able to moderate the influence of capital intensity on tax avoidance, leverage is able to moderate the effect of corporate characteristics on tax avoidance while leverage is not a variable that is able to moderate the disclosure effect of corporate social responsibility on tax avoidance. Finally, the authors suggest that tax avoidance considerations can be used other than those used by researchers. For the calculation of capital intensity, company characteristics, and disclosure of CSR can use other proxy proxies other than those used by researchers. And for the next researcher, it is expected to be able to add variables related to the variables affected, and extend the research period.
Pengaruh Investment Opportunity Set, Free Cash Flow dan Debt to Equity Ratio terhadap Nilai Perusahaan Lusiana; Indriyenni; Hilda Mary
Majalah Ilmiah UPI YPTK Vol. 26 (2019) No. 2
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jmi.v26i2.59

Abstract

The study aimed was to analyze the effect of Investment Opportunity Set, Free Cash Flow, and Debt to Equity Ratio as partially and simultaneously on Firm Value. The data used are secondary data in the form of financial reports and annual reports from 2013 to 2017. Sample research method used in this research is purposive sampiling and statistical test used to test the hypothesis is by using multiple regression analysis. The results of the study indicate that investment opporuntiy set has a positive and significant effect on firm value, free cash flow has a positive and significant effect on firm value, and debt to equity ratio insignificant to firm value, investment opportunity set, free cash flow, and debt to equity ratio together affect the firm value.
The Effect of Procedural Justice, Distributive Justice, Job Satisfaction and Organizational Commitment to Organizational Citizenship Behavior in Pariaman, West Sumatera, Indonesia Diane Mary; Hilda Mary; Ronny Andri Wijaya
UPI YPTK Journal of Business and Economics Vol. 1 No. 1 (2016): May 2016
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v1i1.4

Abstract

Procedural justice, distributive justice, job satisfaction and organizasional commitmen has proven influence the incidence of extra-role behavior in a public organization. This research presents the correlation of procedural justice, distributive justice, job satisfacion, and organization’s commitment to organizational citizenship behavior variables. The population in this research directly sampled with a total 71 peoples ranging from leaders to the staff level within the Region Secretary of Pariaman. The research method is quantitative with data collection through questionnaire. Furthermore, the data obtained were processed using SPSS version 17. From the analysis, we can conclude that there are positive and significant effects of procedural justice and organizational commitment on organizational citizenship behavior on Regional Secretariat of Pariaman. The results showed that the independent variables of the political perception of 59,7%, the balance of 40,3% determined by other variables that not studied. Suggestions that writers can conveys, in order to enhance distributive justice, procedural justice, job satisfaction and organizational commitment can be acquired through commitment, consistency, intense communication, discussion, work culture, performance and reward; and it also necessary to develop and increase self-employees through formal education, technical training, structural and functional, seminars, discussions, lectures, and procurement of books relating to the implementation of tasks in order to achieve its objectives effectively and efficiently.
The Influence of Ownership on Capital Structure Of Companies Listed In Indonesia Stock Exchange (IDX) Desi Ilona; Titami Seprianti; Hilda Mary
UPI YPTK Journal of Business and Economics Vol. 6 No. 1 (2021): January 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v6i1.10

Abstract

The purpose of this research is to analyze the effect of foreign, institutional, and family ownership on capital structure. The two control variables include company size and profitability, while the secondary data were obtained from the financial firm, and 2014-2018 annual report. Sampling technique by using total sampling method. A total of 197 companies listed on the Indonesia Stock Exchange (IDX) were sampled. Data analysis by used descriptive analysis, classic assumption test and pane data regression. The results showed that foreign, institutional, and family ownerships have no significant effect on capital structure. However, firm size and profitability have positive and negative significant effects on capital structure, respectively.
Inflation as a Moderating Variable on Stock Price Volatility: Earnings Volatility, Asset Growth, and Dividend Policy Ucci Eka Sandra; Sigit Sanjaya; Hilda Mary
UPI YPTK Journal of Business and Economics Vol. 7 No. 2 (2022): May 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

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

Abstract

The research aims to discover the inflation as a moderating variable on stock price volatility: earnings volatility,asset growth, and dividend policy. earnings volatility, asset growth, and dividend policy are used as independent variablesand stock price volatility are used as dependent variables. Inflation as moderating variable. This research was conducted atmanufacturing firms listed in Indonesia Stock Exchange (IDX) during 2016-2020. Data obtained by accessing the IndonesiaStock Exchange’s website. The samples in this research used the purposive sampling method so that from 193 populationsto get a sample size 38 companies. Data in this research were analyzed with panel data analysis techniques.The result of this research indicate that the asset growth has positif and significant effect partially on stock pricevolatility, while earnings volatility and dividend policy does’nt have significant effect partially on stock price volatility.Earnings volatility, asset growth and dividend policy that are moderated by inflation does’nt have significant effect on stockprice volatility.
THE RELATIONSHIP BETWEEN CONFIDENCE AND WORKING READINESS OF STUDENTS IN THE CITY OF PADANG Krisnova Nastasia; Misrofingah; Budi Akhmad Tarigan; Hilda Mary; Indriyenni
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (842.867 KB) | DOI: 10.35335/enrichment.v12i2.530

Abstract

This study aims to see whether there is a relationship between self-confidence and working readiness in final year students majoring in jinayah and siyasa, sharia faculty, State Islamic Institute (IAIN) Imam Bonjol Padang. The population in this study were final year students who were taking thesis courses totaling 50 people. The sampling technique used in this study is purposive sampling, namely the purpose of the sample is to take the subject not based on strata, random but based on a specific purpose. The measuring instrument used is the self-confidence scale and the work readiness scale. The data analysis method used to test the hypothesis in this study is to use product moment (person) correlation, which shows that there is a significant relationship between self-confidence and working readiness, meaning that the higher the self-confidence, the higher the working readiness of final year students majoring. jinayah and siyasa of IAIN Imam Bonjol Padang. It means that the research hypothesis is accepted.
A Contradiction of Corporate Social Responsibility in Moderating Tax Avoidance Hilda Mary; Nila Pratiwi; Anatia Agusti
GOVERNORS Vol. 1 No. 1 (2022): April 2022 Issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.85 KB) | DOI: 10.47709/governors.v1i1.1672

Abstract

This study will look at tax avoidance through CSR as a moderating variable along with capital intensity, institutional ownership, and firm size. The independent variables are capital intensity, institutional ownership, and firm size, while the dependent variable is tax avoidance. As well as CSR as a moderating variable. This study focused on manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. In this study, the sample was determined using the purposive sampling method, which yielded a sample of 44 companies from 195 populations. Eviews 10 was used to analyze the research data using panel data analysis techniques. According to the findings of the study, Capital Intensity has a partial effect on Tax Avoidance, Institutional Ownership has a partial significant effect on Tax Avoidance, and Company Size has no significant effect on Tax Avoidance. Tax avoidance is influenced by capital intensity and institutional ownership, which are moderated by CSR. While CSR has no effect on tax avoidance, company size does. It is hoped that this study will assist manufacturers listed on the Indonesia Stock Exchange in determining tax avoidance by taking into account the factors that have a significant effect on tax avoidance, such as the effect of capital intensity, institutional ownership, and company size, as well as CSR as a moderating variable.
Pengaruh Kebijakan Manajemen Keuangan Terhadap Nilai Perusahaan Wati Rosmawati; Ida Harahap; Shofia Asry; Hilda Mary; Indriyenni Indriyenni
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1010

Abstract

Tujuan dari penelitian ini yakni untuk mengetahui serta menganalisis pengaruh kebijakan investasi, kebijakan pendanaan, dan kebijakan dividen terhadap nilai perusahaan. Penelitian ini merupakan penelitian kuantitatif. Adapun sumber data yang digunakan yaitu laporan keuangan perusahaan pada IDX BUMN 20 tahun 2016-2020. Populasi data adalah sebanyak 20 perusahaan. Lalu sampel ditarik dengan menggunakan purposive sampling didati 10 perusahaan yang memenuhi kriteria. Pengujian yang digunakan yaitu analisis regresi berganda. Dari hasil uji hipotesis disimpulkan bahwa kebijakan investasi dan kebijakan dividen mampu memberikan dampak kepada nilai perusahaan. Sedangkan kebijakan pendanaan tidak berpengaruh terhadap nilai perusahaan. Perusahaan yang pertumbuhannya tinggi mempunyai kesempatan yang memungkinkan untuk membayar dividen yang lebih rendah karena mereka mempunyai kesempatan yang menguntungkan dalam mendanai investasinya secara internal, sehingga tidak terdorong untuk membayar bagian laba yang lebih besar kepada para investor. Sebaliknya perusahaan yang pertumbuhannya rendah berusaha manarik dana dari luar untuk mendanai investasinya dengan mengorbankan sebagian besar labanya dalam bentuk dividen.
Co-Authors Anatia Agusti Anita Ade Rahma Annisa Elly Octaviani Budi Akhmad Tarigan Diane Mary Elfiswandi Elfiswandi Elfiswandi Elfiswandi Emil Salim Ida Harahap Ilona, Desi Indriyenni Indriyenni Indriyenni Indriyenni Indriyenni Indriyenni Indriyenni Indriyenni Krisnova Nastasia Lusiana Misrofingah Nila Nugraha Nila Pratiwi Nila Pratiwi Nila Pratiwi Nurmawati Nurmawati Ronny Andri Wijaya Sari, Laynita Shofia Asry SIGIT SANJAYA, SIGIT Titami Seprianti Ucci Eka Sandra Wati Rosmawati Zefri Yenni