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Elfiswandi, Elfiswandi

Universitas Putra Indonesia YPTK Padang

Author-ID : 4114433

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Pengaruh Komunikasi Organisasi, Teknologi Informasi dan Motivasi terhadap Kinerja Guru melalui Kepuasan Kerja Sebagai Variabel Intervening pada SMKN 2 Kota Solok Syakhroni Harfan; Elfiswandi Elfiswandi; Zefri Yenni
YUME : Journal of Management Vol 9, No 2
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i2.11401

Kinerja guru adalah kemampuan yang ditunjukkan oleh guru dalam melaksanakan tugas atau pekerjaannya. Kinerja dikatakan baik dan memuaskan apabila apabila tujuan yang dicapai sesuai dengan standar yang telah ditetapkan. Penelitian ini bertujuan untuk mengetahui pengaruh komunikasi organisasi, teknologi informasi, dan motivasi terhadap kinerja guru di SMKN 2 Solok yang dimediasi oleh variabel kepuasan kerja. Penelitian dilaksanakan pada bulan Desember 2025 di SMK Negeri 2 Kota Solok. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan menyebar kuisioner pada 100 orang responden yang merupakan guru yang bekerja di SMK Negeri 2 Solok. Untuk mengukur tanggapan responden terhadap topik yang diteliti, kuisioner yang dibagikan menggunakan skala Likert dengan lima kelas, yaitu sangat tidak setuju (1) tidak setuju (2), kurang setuju (3), setuju (4), dan sangat setuju (5). Metode yang digunakan pada penelitian ini adalah PLS-SEM (Partial Least Squares Structural Equation Modeling), yaitu teknik analisis statistik multivariat berbasis varian yang digunakan untuk menguji hubungan antar variabel (model struktural) dan variabel dengan indikatornya (model pengukuran). Kepuasan kerja mampu memediasi komunikasi organisasi terhadap kinerja guru dengan pengaruh positif dan signifikan. Kepuasan kerja tidak dapat memediasi teknologi informasi terhadap kinerja guru, juga tidak dapat memediasi motivasi terhadap kinerja guru.

Pengaruh Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Sektor Consumer Non-Cyclicals Nadilla Silva Fitri; Elfiswandi .; Muhammad Pondrinal
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4464

This research is motivated by the importance of firm value as an indicator of market perception of company performance and prospects, particularly in the non-cyclical consumer sector listed on the Indonesia Stock Exchange for the 2020–2024 period. Fluctuations in firm value indicate the presence of internal factors that potentially influence investor assessments, including profitability and capital structure. Furthermore, firm size is considered a moderating variable that is thought to strengthen or weaken the relationship between these variables. This study aims to analyze the effect of profitability and capital structure on firm value, with firm size as a moderating variable. This study uses a quantitative approach with an associative research type. The study population is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using a purposive sampling technique, resulting in 39 companies with a total of 195 observations. The data used are secondary data in the form of annual financial reports obtained through documentation from the official Indonesia Stock Exchange website. Data analysis was performed using the panel data regression method using the EViews 10 application. The results show that profitability has no significant effect on firm value, while capital structure has a significant effect on firm value. Firm size has been shown to weaken the effect of profitability but strengthen the influence of capital structure on firm value. This finding indicates that appropriate capital structure management is a crucial factor in increasing firm value.

Pengaruh Debt To Equity Ratio Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Awam Mukhatam Riziq; Elfiswandi .; Putri Intan Permata Sari
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4466

Firm value is an important indicator in assessing a company's performance and success, as reflected in its stock price. In the non-cyclical consumer sector, firm value tends to fluctuate, influenced by various factors, including the debt-to-equity ratio and managerial ownership. Furthermore, firm size is also thought to strengthen or weaken this relationship. This study aims to analyze the effect of the debt-to-equity ratio and managerial ownership on firm value, with firm size as a moderating variable. This study uses a quantitative approach with an associative research type. The study population is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sampling technique used purposive sampling, resulting in 30 companies with a total of 150 observations after data processing and outlier handling. Data collection techniques used documentation from the official Indonesia Stock Exchange website and secondary data sources using panel data regression analysis methods. The results show that the debt-to-equity ratio has a significant effect on firm value, while managerial ownership has no significant effect on firm value. Testing of moderating variables shows that firm size can strengthen the effect of the debt-to-equity ratio on firm value, but weakens the effect of managerial ownership on firm value. The conclusion of this study indicates that the debt-to-equity ratio is a significant factor in increasing company value, while managerial ownership has not made a significant contribution. Company size acts as a moderating variable, and therefore should be taken into consideration by investors and management when making decisions.

Analisis Pengaruh Financial Knowledge, Financial Behavior, dan Tingkat Pendapatan terhadap Keputusan Investasi pada Mahasiswa UPI YPTK Padang Mutiah Husnah; Elfiswandi Elfiswandi; Putri Intan Permata Sari
Jurnal Riset Mahasiswa Akuntansi Vol. 14 No. 1 (2026): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 14 NOMOR 1 TAHUN 2026
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v14i1.13906

Kajian ini membahahas faktor-faktor yang berkaitan dengan keputusan investasi mahasiswa Universitas Putra Indonesia “YPTK” Padang, khususnya pengetahuan keuangan, perilaku keuangan, dan tingkat pendapatan. Tren peningkatan investor muda di zaman kontemporer tidak selaras dengan pilihan investasi rasional, karena mahasiswa sering merespon berdasarkan dorongan emosional dan tren media sosial. Pendekatan kuantitatif digunakan dengan pengumpulan data melalui kuesioner kepada 100 responden yang dipilih secara acak. Data dianalisis menggunkan regresi linier berganda dengan bantuan SPSS 26. Hasil analisis menunjukkan pengetahuan keuangan berhubungan positif dengan keputusan investasi. Sementara itu, perilaku keuangan dan tingkat pendapatan tidak menunjukkan hubungan yang signifikan secara individual. Namun, secara bersama-sama ketiga faktor tersebut tetap memiliki keterkaitan terhadap keputusan investasi mahasiswa.

Analisis Rasio Likuiditas, Rasio Profitabiitas, Dan Rasio Solvabilitas Terhadap Nilai Perusahaan Pada Bank Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2020-2024 Dengan Pertumbuhan Laba Sebagai Variabel Intervening Reza Yulia Putri; Elfiswandi Elfiswandi; Lusiana Lusiana
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.10123

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan yang terdiri dari rasio likuiditas, solvabilitas, dan profitabilitas terhadap nilai perusahaan, baik secara langsung maupun melalui pertumbuhan laba sebagai variabel intervaning. Data penelitian menggunakan laporan keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Metode analisis yang digunakan adalah regresi berganda dengan SPSS. Hasil penelitian menunjukkan bahwa rasio likuiditas tidak berpengaruh signifikan terhadap pertumbuhan laba maupun nilai perusahaan. Rasio juga solvabilitas tidak memiliki pengaruh terhadap nilai Perusahaan dan pertumbuhan laba. Sementara itu, rasio profitabilitas terbukti berpengaruh signifikan baik terhadap pertumbuhan laba maupun nilai perusahaan. Temuan ini mengindikasikan bahwa profitabilitas menjadi faktor utama yang memengaruhi peningkatan nilai perusahaan, sedangkan peran pertumbuhan laba sebagai variabel mediasi tidak selalu memperkuat hubungan antar variabel. Penelitian ini memberikan implikasi bagi manajemen perusahaan dan investor bahwa fokus pada peningkatan profitabilitas lebih relevan dalam upaya memaksimalkan nilai perusahaan.

Pengaruh Pengetahuan Keuangan Dan Persepsi Risiko Terhadap Keputusan Investasi Melalui Perilaku Keuangan Sebagai Variabel Intervening Pada UMKM Di Lubuk Begalung Kota Padang Windy Lestari Br Sihombing; Elfiswandi Elfiswandi; Rindy Citra Dewi
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to examine the effect of intellectual capital and capital structure on firm value with financial performance as an intervening variable in companies listed on the Indonesia Stock Exchange during the observation period of the study. Firm value is an important indicator used to assess management success in increasing shareholder wealth and reflecting market perceptions of company prospects. Internal factors such as capital structure policy and intellectual capital management are assumed to contribute to improving both performance and firm value. This research uses a quantitative approach with a causal design. The data used are secondary data derived from published annual financial statements obtained through the official Indonesia Stock Exchange database. The sampling technique applies purposive sampling based on data completeness and consistency criteria during the research period. The analytical methods include multiple regression analysis and path analysis to test both direct and indirect relationships among variables. The results indicate that intellectual capital has a significant effect on financial performance, while capital structure does not significantly affect financial performance. Financial performance has a significant effect on firm value. Indirectly, intellectual capital influences firm value through financial performance, whereas the indirect effect of capital structure through financial performance is not statistically strong. These findings imply that efficient management of knowledge-based assets plays a more important role in enhancing firm value than leverage policy.

Pengaruh Suku Bunga Dan Risiko Kredit Terhadap Profitabilitas Melalui Efisiensi Operasional Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Amirah Fauziah; Elfiswandi Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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

This study aims to analyze the effect of interest rates and credit risk on profitability with operational efficiency as an intervening variable in banking companies listed on the Bursa Efek Indonesia during the 2020–2024 period. Profitability is measured using Return on Assets (ROA), credit risk is proxied by Non-Performing Loans (NPL), and operational efficiency is measured using the BOPO ratio. This research uses secondary data derived from published annual bank financial statements. The analytical methods applied are multiple linear regression and path analysis using SPSS 23 to test both direct and indirect relationships among variables. The results indicate that operational efficiency has a significant effect on profitability. Interest rates and credit risk influence operational efficiency, but they do not show a significant indirect effect on profitability through the intervening variable. These findings suggest that banks’ ability to control operational costs plays a more dominant role in improving profitability compared to the indirect effects of interest rates and credit risk. This study is expected to provide practical insights for banking management in improving financial performance through stronger operational efficiency strategies.

Pengaruh Profitabilitas Dan Likuiditas Terdhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 (Sektor Industri Barang Konsumsi) Khairiska Afra; Elfiswandi Elfiswandi; Muhammad Pondrinal
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the effect of profitability and liquidity on firm value with capital structure as an intervening variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. This study uses secondary data in the form of annual finansial statements with a sample of 40 companies. Firm value is proxied by price book value (PBV), profitability by Return on Assets (ROA), liquidity by Current Rasio (CR), and capital structure by Debt to Equity Ratio (DER). The analytical methods employed include descriptive statistical analysis, classical assumption tests, multiple regression analysis, path analysis, and mediation testing using SPSS version 26. The results indicate that (1) profitability has a negative and significant effect on capital structure, (2) liquidity has a negative and significant effect on capital structure, (3) profitability has a positive and significant effect on firm value, (4) liquidity has a negative and significant effect on firm value, (5) capital structure has a positive and significant effect on firm value, (6) capital stucture is not able to mediate the reletionship between profitability and firm value, and (7) capital structure able to mediate the relationship between liquidity and firm value..

Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sektor Industrials Yang Terdaftar Di BEI Tahun 2020-2024 Winna Rahma Julita; Elfiswandi Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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

This study aims to analyze the effect of profitability and firm size on earnings management with capital structure as an intervening variable in manufacturing companies in the industrials sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research employs secondary data obtained through documentation studies of companies’ financial statements accessed from the official IDX website (www.idx.co.id). The population of this study consists of 65 manufacturing companies in the industrials sector. Using a purposive sampling method, 17 companies were selected as the research sample. The data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and path analysis.The results indicate that profitability and firm size have an effect on capital structure. Partially, profitability and firm size do not have a direct effect on earnings management, whereas capital structure has a significant effect on earnings management. However, the path analysis results show that profitability and firm size affect earnings management through capital structure as an intervening variable. Thus, capital structure is proven to mediate the relationship between profitability and earnings management as well as the relationship between firm size and earnings management. These findings indicate that corporate financing decisions play an important role in encouraging earnings management practices, particularly in manufacturing companies in the industrials sector. This study is expected to provide empirical contributions to the development of financial management theory and serve as a consideration for company management, investors, and regulators in improving the quality of financial reporting.

PENGARUH PELAYANANAN FISKUS DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADRAN PAJAK SEBAGAI VARIABEL MODERASI DIKANTOR PELAYANAN PAJAK PRATAMA II KOTA PADANG Nabila Asyifa Putri; Elfiswandi; Silvia Sari
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 No. 3, September 2026 Now Available
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.18369

This study aims to analyze the effect of tax officer services and the implementation of e-filing on taxpayer compliance, with tax awareness serving as a moderating variable among individual taxpayers at the Tax Service Office (KPP) Pratama II Padang. The sampling technique employed the Slovin formula, resulting in a sample of 100 respondents. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression analysis and Moderated Regression Analysis (MRA). The data were processed using the Statistical Package for the Social Sciences (SPSS).The results indicate that tax officer services have a positive and significant effect on taxpayer compliance. Meanwhile, the implementation of e-filing does not have a positive and significant effect on taxpayer compliance. Furthermore, tax awareness does not moderate the relationship between tax officer services and taxpayer compliance, nor does it strengthen the relationship between the implementation of e-filing and taxpayer compliance

Co-Authors A.Z, Bambang, Adillah Abir Syofnita ahmad yani Aima, Havids Aima, Muhammad Havidz Al Faisal, Aldy Alwa Dudi Alza Syofyan Andri B Aminullah Assagaf Aminuyati Amirah Fauziah Angelica Vincentia Salim Anoesyirwan Moeins Anshari, Syuja Sobri Al Antonio, Youngky Anzari, Aulia Rahman Ardiansyah, Faisal Hidayat ARIE PRIMA Arif Yuswardi Astrilina, Lia Awam Mukhatam Riziq Aziz, Yanelsis Nurmala Azzahra, Azzahra Candra Yolanda Candra, Edi Chlaudia Chanigia Cindy Angela Cindy Clarissa Deshaspitri, Deshaspitri Desi Permata Sari Desi Rosalina Dhani Aristiawan Donly Wance Lubis Dori Mittra Candana Dudi, Alwa Dwi Mesa Fadillah Dwijayanti, Nita Eliza Eliza, Rispa Elly Octaviani, Annisa Fahrel Alfais A. Fahrurrozi Al-Ambari Fajri Rahmi Febri Aldi Felicia Citra Wibawa Fitra, Prisda Fitri Indah Mayang Sari Fitri Yeni, Fitri Fitri, Elva Rahmi Fitria, Lailani Fitrizal Fitrizal Gusmita, Neli Hadi, Hamdy Hady, Hamdy Hamdy Hadi Hamdy Hadi Hamdy Hady Hamdy Hady Hanifah Afdisya Hanna Pratiwi Harefa, Roni Putra Hasmaynelis Fitri Havids Aima Herlina Herlina Hilda Mary Ichsan Khalis Ilona, Desi Indri Wulandari, Indri Indri Yani Ismuhadjar Ismuhadjar Jannah, Amiratul Joni Joni Khairiska Afra Lila Desmita Sari Lusiana Lusiana Lusiana , Lusiana Lusiana Lusiana Lusiana Lusiana Melani Putri, Risa Moeins, Anoesyirwan Muhammad Fikri Ramadhan Muhammad Ridwan Muhd Alex Munawir, Rahmad Mutiah Husnah Nabila Asyifa Putri Nadilla Silva Fitri Neldi, Mondra Nita Dwijayanti Nofriadi Nofriadi Nofriadi Novalinda Novalinda Novalinda, Novalinda Novya Fitri Nurfatiha Pasya Salsabilla Nurhayan Hidayaty Nurul Syahira Okta Sandria Pondrinal, Muhammad Prakasa, Tri Matra Prasetyo, Edo Bagus Prinaldi Prinaldi Prisda Fitra Putra, Ramdani Bayu Putri Intan Permata Sari Putri Retno Jenita Rafki, Rafnelly Rahayu, Witri Reza Yulia Putri Rindy Citra Dewi Romanza, Rafi Roni Putra Harefa Ronni Andri Wijaya Salsabila, Shafa Sari, Laynita Sari, Marta Widian Sari, Rr Putri Intan Permata Sarjon Defit Selfia Sarumaha Septiana, Meuthia Setiawan, Suhendra SIGIT SANJAYA, SIGIT Silvia Sari Sinta Niami Siti Rahmi Hidayatullah Sitti Rizki Mulyani Suharno Pawirosumarto Sujaya, Indra Sunaryo Sunaryo Susriyanti, Susriyanti Syakhroni Harfan Syamsyir Syamsyir Syartika, Jelli Isma Syuja Sobri Al Anshari Teguh Arifianto Tika Sakina Putri Tri Ayu Parwati Veri , Jhon Veri, Jhon Very, Jhon Vivi Nila Sari Wahyuni, Fika Weriframayeni, Annisa Windy Lestari Br Sihombing Winna Rahma Julita Yamasitha Yolanda Oktarina Yulasmi Yusvi Diana Zaitul Zaitul Zefri Yenni Zefriyeni, Zefriyeni Zefriyenni , Zefriyenni Zefriyenni Zefriyenni Zefriyenni Zefriyenni, Zefriyenni Zerni Melmusi Zulkifli Z

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