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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal KEUNIS Jurnal Akuntansi dan Pajak Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) EBSJ MBIA JURNAL EKONOMI SAKTI (JES) JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) SOLUSI Asian Management and Business Review Jurnal Applied Research in Management and Business Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Indonesian Accounting Research Journal Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Tematik Insight Management And Business International Journal of Management, Business and Social Sciences Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Ayu Nurafni Octavia
Fakultas Ekonomi, Universitas Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : MBIA

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Pengujian Trade off Theory Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Octavia, Ayu Nurafni
MBIA Vol. 23 No. 3 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/cq0m9114

Abstract

This study aims to test the Trade-off Theory by examining the influence of the Market Book Ratio, tangibility, firm size, growth, and Non-Debt Tax Shield on capital structure. The population comprises companies listed on the Indonesia Stock Exchange (IDX) from 2019–2023. A purposive sampling method was employed, resulting in 2,065 firm-year observations. Data were analyzed using multiple linear regression with SPSS version 23. The analysis reveals that the Market Book Ratio, firm size, and Non-Debt Tax Shield have no significant effect on capital structure. Tangibility negatively affects capital structure, while Growth has a positive impact. These findings suggest that the capital structure decisions of IDX-listed companies during the study period do not align with the Trade-off Theory. Furthermore, the F-test indicates that the independent variables collectively significantly affect capital structure. The coefficient of determination (R²) shows that the five variables explain only 2.5% of the variation in capital structure, with the remaining 97.5% influenced by factors outside the scope of this study.   Keywords: Trade-off Theory, Capital Structure, Market to Book Ratio, Tangibility, Firm Size, Growth, Non-Debt Tax Shield   Abstrak Penelitian ini bertujuan untuk menguji teori trade off dengan menganalisis pengaruh Market to Book Ratio, tangibilitas, ukuran perusahaan (size), pertumbuhan (growth), dan Non-Debt Tax Shield terhadap struktur modal. Populasi dalam studi ini terdiri dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2019 hingga 2023. Sampel yang diambil menggunakan metode purposive sampling menghasilkan 2065 data perusahaan dalam bentuk time series. Analisis data dilakukan dengan menggunakan analisis regresi linier berganda menggunakan SPSS versi 23. Hasil analisis menunjukkan bahwa Market to Book Ratio tidak berpengaruh terhadap struktur modal, tangibilitas memiliki pengaruh negatif terhadap struktur modal, ukuran perusahaan tidak berpengaruh terhadap struktur modal, pertumbuhan berpengaruh positif terhadap struktur modal, dan Non-Debt Tax Shield juga tidak berpengaruh terhadap struktur modal. Dari temuan ini, dapat disimpulkan bahwa kebijakan struktur modal pada perusahaan yang terdaftar di BEI selama periode 2019-2023 tidak mendukung teori trade off. Uji F menunjukkan bahwa secara bersama-sama, Market to Book Ratio, tangibilitas, ukuran perusahaan, pertumbuhan, dan Non-Debt Tax Shield memiliki pengaruh terhadap struktur modal. Selain itu, hasil uji koefisien determinasi menunjukkan bahwa kelima variabel tersebut dapat menjelaskan struktur modal sebesar 2,5%, sementara sisa 97,5% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.   Kata kunci: Teori Trade off, Struktur Modal, Market to Book Ratio, Tangibilitas, Size, Growth, Non-Debt Tax Shield.
Faktor yang Menciptakan Keputusan Pembelian Online pada Bukalapak Rustanto, Alfonsus Rendy; Octavia, Ayu Nurafni
MBIA Vol. 23 No. 2 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/6q0rg698

Abstract

The large number of companies offering online sales has resulted in very tight online business competition. Based on the Top Brand Index online buying and selling in 2021-2023, purchases at Bukalapak tended to decline from 9.5% in 2021 to 8.1% in 2022 and even lower to 4.7% in 2023, so that through this study we will analyze the influence of social media, trust and perceived benefits on online purchasing decisions at Bukalapak in Semarang City. The population of this study is consumers who buy products online at Bukalapak. The type of data used is primary data. The data collection method uses a questionnaire. While the analysis technique used is multiple regression analysis. The results of the analysis show that social media has been shown to have a positive and significant effect on purchasing decisions. trust has been shown to have a positive and significant effect on purchasing decisions. perceived benefits have been shown to have a positive and significant effect on purchasing decisions. Based on simultaneous tests, it shows that social media, trust, and perceived benefits have an effect on purchasing decisions together. And the coefficient of determination value shows that the influence of social media, trust, and perceived benefits on purchasing decisions is 75.2% while the remaining 24.8% is influenced by other factors outside this study
Co-Authors Abda Abda Adriyanto, Andhy Tri Ahmad Sahri Romadon Ahmad Sahri Romadon Amalia, Naini Rizka Anggraeni, Yuli Puspita Anggraini, Ida Ayu Anwar, Zaenul Any Setyarini Any Setyarini Any Setyarini, Any Aprianto, Moch Saiful Ardi, Nada Diana Al Ayunani, Nadila Alya Badruddin Hsubky Bulqis, Tiara Choudury, Masudul Alam Dhiyas Vonny Wulan Febriana Dhiyas Vonny Wulan Febriana Duta Herzego Putra Erlinda, Debby Erwin, Sintia Fadila, Zabrina Destrya Fatmawati, Tika Rellyana Novia Fauziyah, Niswatul Finejuni, Cesar Fitriani, Laili Nur Fresiliasari, Oktavie Hanifah, Risti Ulfi Hapsari, Dini Rahma Putri Hayatun, Rahmi Ika Swasti Putri Indah Dwi Lestari Kusumawati, Citra Andriani Lau, Meliana Putri Liafatra Nurlaily Liafatra Nurlaily Lisa, Miftakhul Khoirul Lisien Al, Alfonsus Ligouri Maharani, Fransisca Mayasari, Dela Anggun Miftahul Ulum Milati, Nela Aini Milati Monica Grasela Sihite Nada Diana Al Ardi Naini Rizka Amalia Nurhalisa, Mutiara Pradiptya, Adhi Prihatini, Puja Priyo Aji Laksono Putri, Bunga Ismaya Putri, Maharani Rahmawati, Maulidda Ramadhan, Gifani Riani, Rizka Romadon, Ahmad Sahri Rosihan, Ahfan Ihza Rustanto, Alfonsus Rendy Sabrina, Bivana C. Sabrina Saputra, Cikal Krisna Saraswati, Diah Cahyani Septiyani, Indah Setiawan, Yuyun Vina Sihite, Monica Grasela Slahanti, Masine Sulistyorini Sulistyorini Sulistyorini Sulistyorini Sulistyorini Sulistyorini Sulistyorini, Sulistyorini Swastika, Arum Triafrizal, Zyira Avian Tyasarila, Sheiny Raka Varadina, Yanuar Vinsentia, Krista Bella Wicaksono, Rizky Agung Widhianingrum, Galuh Widyakto, Adhi Yudha, Muhammad Kurnia Yusof, Rosylin Mohd