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ANALISIS PENGARUH LEVERAGE, LIKUIDITAS, TAX AVOIDANCE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Fathihani Hani
Jurnal Ilmiah Manajemen dan Bisnis Vol 5, No 3 (2019): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v5i3.6940

Abstract

Penelitian ini dilakukan untuk menganalisis dampak leverage, likuiditas, penghindaran pajak, dan ukuran perusahaan terhadap nilai perusahaan. Variabel independen diwakili oleh leverage, likuiditas, penghindaran pajak dan ukuran perusahaan.Rasio hutang terhadap ekuitas digunakan untuk mengukur leverage.Rasio lancar digunakan untuk mengukur likuiditas.Tarif pajak efektif digunakan untuk mengukur penghindaran pajak.Terakhir, ukuran perusahaan diukur dengan total aset.Populasi penelitian ini adalah sektor barang dan konsumsi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2014-2017.Total pengamatan 13 ditentukan dengan purposive sampling.Harga ke nilai buku digunakan untuk mengukur nilai perusahaan.Penelitian ini menggunakan analisis regresi berganda.Hasil menunjukkan bahwa penghindaran pajak tidak mempengaruhi nilai perusahaan.Kemudian leverage, likuiditas, dan ukuran perusahaan memiliki pengaruh signifikan terhadap nilai perusahaan. Implikasi dari penelitian ini menunjukkan bahwa leverage dapat mendorong perusahaan untuk mengambil tindakan agresif untuk mendapatkan margin optimal, likuiditas menunjukkan bagaimana perusahaan menggunakan likuiditas untuk memenuhi kewajiban jangka pendeknya, dan ukuran perusahaan sebagai variabel penting untuk menunjukkan total aset untuk nilai perusahaan. Sedangkan penghindaran pajak tidak mempengaruhi nilai perusahaan.
Analisi Strategic Location dan Marketing Communication Terhadap Minat Beli di Perumahan Azalea Garden Tanggerang Muhamad Al Faruq Abdullah; Fathihani Fathihani
Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Vol 3 No 4 (2021): Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP)
Publisher : Laboratorium Jurusan Ilmu Administrasi Negara Fakultas Ilmu Sosial Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmiap.v3i4.325

Abstract

This study aims to determine the effect of strategic location and marketing communication on the purchasing decisions of respondents who are housing owners in Azalea Garden. This research is descriptive. Primary data and secondary data were obtained. Secondary data was obtained from various sources such as journals, books and other related primary publication data obtained by distributing questionnaires to target respondents. By using convenience sampling technique, the target sample is at least 100 respondents. The analytical method used in this research is Variance Based Structural Equation Modeling - Partial Least Square and data processing using SmartPLS version 3.0 program. This study shows the results that strategic location and marketing communication have a positive relationship and have a significant effect on purchase intention. The variability of strategic location and marketing communication constructs is 70.1% on purchase intention.
Analisis Faktor-faktor yang Mempengaruhi Manajemen Laba Fathihani Fathihani; Fitri Ayu Kusuma Wijayanti
JURNAL ONLINE INSAN AKUNTAN Vol 7 No 1 (2022): Jurnal Online Insan Akuntan (Juni 2022)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v7i1.1737

Abstract

Abstrak: Tujuan penelitian ini adalah untuk menguji pengaruh faktor-faktor yang mempengaruhi manajemen laba secara parsial dan simultan. Populasi penelitian adalah berfokus pada sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan hasil seleksi tersebut terdapat 41 perusahaan manufaktur sektor industri barang konsumsi yang menjadi sampel dalam penelitian ini. Variabel independen dalam penelitian ini meliputi Profitabilitas, Ukuran Perusahaan, Leverage, Kepemilikan Manajerial dan Kepemilikan Institusional serta untuk variabel dependen dalam penelitian ini adalah Manajemen Laba. Analisis data dilakukan dengan menggunakan analisis regresi berganda. Kata Kunci: Kepemilikan, Leverage, Manajemen Laba, Profitabilitas, Ukuran Perusahaan The aim of the study was to examine the influence of factors affecting profit management partially and simultaneously. The research population is focusing on the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2016-2020. Sampling using purposive sampling techniques. Based on the results of the selection, there were 41 manufacturing companies in the consumer goods industry sector that were sampled in this study. Independent variables in the study include Profitability, Company Size, Leverage, Managerial Ownership and Institutional Ownership as well as for the dependent variables in the study are Profit Management. Data analysis is done using multiple regression analysis. Keywords: Ownership, Leverage, Profit Management, Profitability, Company Size
ANALYSIS OF LIQUIDITY, SOLVENCY AND ACTIVITIES ON FINANCIAL PERFORMANCE IN CIGARETTE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Fathihani Fathihani; Dimas Wicaksono; Rini Elfina; Ika Listyawati; Rona Tanjung
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 2 (2022): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i2.4743

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari Likuiditas, Solvabilitas, Aktivitas terhadap kinerja keuangan pada industri perusahaan rokok yang telah terdaftar di Bursa Efek indonesia. Pada penelitian ini penulis menggunakan pendekatan kuantitatif. Dan untuk teknik dalam pengambilan sampel menggunakan purposive sampling. Populasi pada penelitian ini berjumlah 4 perusahaan berdasarkan metode purposive sampling dengan jumlah yang dijadikan sampel penelitian sebanyak 3 perusahaan dengan pengamatan 10 tahun pengujian hipotesis dalam penelitian ini menggunakan teknik regresi linier berganda pada taraf signifikan 5%. Hasil penelitian ini menyatakan bahwa secara simultan likuditas, solvabilitas, dan aktivitas berpengaruh positif dan signifikan terhadap kinerja keuangan. Hal ini dilihat dari uji hipotesis secara simultan yaitu 12,5063,34 dan nilai signifikan 0,0000,05 sehingga Ho ditolak dan Ha diterima. Selain itu juga ditunjukkan dengan nilai koefisien determinasi 64,3% sedangkan 35,7% tidak termasuk dalam penelitian ini.
ANALYSIS OF ONLINE PURCHASE INTENTION FROM THE PERSPECTIVE OF ONLINE CUSTOMER REVIEWS, ONLINE ADVERTISING, AND WEBSITE QUALITY Muhamad Al Faruq Abdullah; Yanthy Herawaty Pangaribuan; Fathihani Fathihani; Wenny Desty Febrian
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 2 No 2 (2022): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.872 KB) | DOI: 10.59832/jpmk.v2i2.180

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This study was conducted with the aim of knowing the effect of the variable relationship that affects purchase intention on e-commerce sites which is currently increasing. This research was conducted on one of the e-commerce sites, namely Elevenia. The data used is primary data using a questionnaire distributed to 120 respondents in DKI Jakarta and already know the Elevenia site. The data were analyzed using the Structural Positive and Equation Model (SEM) Partial Least Square (smartPLS 3.0) application to examine all the relationships between online consumer reviews, online advertising, and website quality variables on purchase intention in the model. The results of this study indicate that online consumer reviews and website quality have a positive and significant relationship with purchase intention. However, online advertising has a positive and insignificant relationship with purchase intention.
Analysis of The Impact of Financial Literacy and Financial Behavior on Millennials' Investment Decisions Fathihani Fathihani; Riska Rosdiana; Agung Hudaya
Journal of Management and Business Innovations Volume: 03, Number: 02, 2021
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.391 KB) | DOI: 10.30829/jombi.v3i02.9915

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The pattern of consumer behavior in today's society has shifted especially financial background. This study examines the impact of financial literacy and financial behavior on investment decisions with qualitative methods and uses a descriptive, comprehensive way of static analysis. Questionnaire techniques obtained the primary data on 100 respondents, millennials aged 18-39. The data is analyzed using Multiple Linear Regression Analysis with SmartPLS. All data Instruments will be tested using validation and reliability testing. The results show that financial literacy and financial behavior significantly positively impacted millennial investment decisions. Millennials need to increase confidence in understanding financial literacy and financial behavior in determining investment decisions.Keywords: Financial behavior, financial literacy, investment decisions
Faktor yang Mempengaruhi Minat Berinvestasi Emas Digital Fathihani Fathihani; Fitri Ayu Kusuma Wijayanti; Aditya Rian Ramadhan
Journal of Fundamental Management (JFM) Vol 3, No 2 (2023): JULI 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jfm.v3i2.20723

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Penelitian ini bertujuan untuk mengetahui bahwa pengetahuan, keamanan, dan risiko dapat mempengaruhi minat berinvestasi emas digital, sehingga dapat mengubah Mindset mengenai investasi emas yang kurang tepat, karena Generasi Millenial menganggap bahwa investasi emas kurang menjadi trend (Manik, 2021). Hasil dari penelitian ini diharapkan nantinya menjadi sumbangsih untuk generasi muda agar dapat mengelola keuangannya dengan baik dan memilih jenis investasi yang memiliki tingkat pengembalian yang menguntungkan dengan tingkat risiko yang rendah. Populasi yang digunakan yaitu para Generasi Millenial di wilayah Jakarta Barat. Sampel yang digunakan sebanyak 100 responden yang tersebar di wilayah Jakarta Barat. Pengumpulan data dilakukan dengan metode angket di mana responden menjawab pertanyaan yang disusun dalam bentuk pilihan dan skala pertanyaan menggunakan Skala Likert (1-5). Metode yang digunakan dalam penelitian ini adalah analisis kuantitatif dengan alat analisis Structural Equation Modeling (SEM) dan alat SmartPLS 3.3.
Pendampingan Pengelolaan Investasi Keuangan Bagi Pelaku UMKM Sebagai Dukungan Fungsi Ekonomi Hijau Saputri, Ika Puji; Fathihani, Fathihani; Randyantini, Vely
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 3 (2024): August 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i3.237

Abstract

The lack of knowledge of MSME actors regarding the concept of green investment means that MSME actors are unable to implement business governance that supports green investment. Therefore, our community service team is trying to help with the problems currently being faced by MSMEs in the Tanjung Duren area, West Jakarta. The first is that we collaborate with MSME players in the Tanjung Duren area to understand financial planning and management well. Second, after the players understand financial management well, we provide solutions to MSME players to choose the right type of investment according to their abilities, especially green investments. Third, provide education on the benefits of green investment that will be felt by MSMEs. Collaboration partners for this activity are 20 MSME Business Actors (Age 20-30 Years) in the Tanjung Duren area, West Jakarta.This method of implementing community service is carried out by providing counseling to the participants in the form of lectures. The method of implementing community service consists of three stages, namely preparation, implementation and evaluation. The results of PkM activities show that MSME actors in the Tanjung Duren area can understand investment, especially green investment. It is hoped that this will give birth to an investment-conscious generation and make Indonesia an investment destination that is friendly to the environment, social and sustainable governance, especially for MSMEs.
EFFECT OF NPM, EPS, ROE, AND PBV ON STOCK PRICES Fathihani, Fathihani
Dinasti International Journal of Management Science Vol. 1 No. 6 (2020): Dinasti International Journal of Management Science (July - August 2020)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i6.397

Abstract

This study aims to analyze the effect of Net Profit Margin, Earning Per Share, Return on Equity, and Price to Book Value on stock prices. The population of this study are all companies that have been listed on the Indonesia Stock Exchange LQ-45 in the 2015-2018 research period. LQ45 index as one of the stock index indicators on the IDX can be used as a reference as a material to assess the performance of stock trading. This research is to determine the phenomenon that stock prices are one of the measurement tools used to provide information about the success of managing a company. This study uses secondary data in the form of annual financial reports obtained from the Indonesia Stock Exchange. The sampling technique was taken by using purposive sampling as many as 28 companies. Analysis of the data used is multiple linear regression. From these results it can be concluded that earnings earnings have a significant positive effect on stock prices, Return on equity has a significant negative effect, Price to book value has a significant positive effect on stock prices, net profit margins have a negative and no significant effect on stock prices
Factors Affecting Dividend Policy (Case Study of Manufacturing Companies Listed on the IDX 2015-2019) Fathihani, Fathihani; Solihin, Agung
Dinasti International Journal of Management Science Vol. 6 No. 1 (2024): Dinasti International Journal of Management Science (September - October 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i1.3317

Abstract

This research aims to estimate and analyze the impact of internal company factors on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The internal factors that determine dividend policy tested in this research are Current Ratio (CR), Debt-to-Equity Ratio (DER), Asset Growth (Growth), Collateralizable Assets (COL), and Return on Equity (ROE), while policy Dividends are proxied by the Dividend Payout Ratio (DPR. The population in this study is 188 manufacturing companies registered on the IDX for the 2015-2019 period. The sampling technique used is purposive sampling, which is based on the suitability of the sample characteristics with predetermined sample selection criteria in order to obtain The research sample is 24 companies. The type of data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis method uses descriptive analysis and panel data regression models. Debt-to-Equity Ratio (DER), Asset Growth (Growth) have no effect on the Dividend Payout Ratio (DPR). Meanwhile, the Collateralizable Assets (COL) and Return on Equity (ROE) ratios have an effect on the Dividend Payout Ratio (DPR).