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Journal : Bahtera Inovasi

Pengaruh Efisiensi Modal Kerja, Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar Di BEI periode 2012-2015) Kiki Wulandari
Bahtera Inovasi Vol 5 No 2 (2022): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen Fakultas Ekonomi UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v5i2.4560

Abstract

ABSTRAK : Penelitian ini bertujuan untuk menguji beberapa faktor yang mempengaruhi Profitabilitas Perusahaan yaitu efisiensi modal kerja, likuiditas, leverage dan ukuran perusahaan terhadap profitabilitas perusahan manufaktur di Bursa Efek Indonesia periode 2012 hingga 2015. Metode yang digunakan dalam penelitian ini adalah menggunakan regresi linier berganda. Penelitian ini menggunakan purposive sampling untuk menentukan sampel penelitian, sehingga didapat 9 perusahaan yang memenuhi kriteria. Hasil penelitian menunjukkan untuk model regresi 1 bahwa variabel (1) efisiensi modal kerja (CCC) berpengaruh negative terhadap profitabilitas perusahaan. (2) Likuiditas berpengaruh positif terhadap profitabilitas perusahaan (3) Leverage tidak berpengaruh terhadap profitabilitas perusahaan (4) Ukuran perusahaan tidak berpengaruh terhadap profitabilitas perusahaan. Sedangkan hasil untuk model regresi 2 menunjukkan bahwa variabel (1)efisiensi modal kerja (perputaran piutang) tidak berpengaruh terhadap profitabilitas perusahaan. (2) efisiensi modal kerja (perputaran persediaan) berpengaruh positif terhadap profiabilitas perusahaan. (3) Likuiditas berpengaruh positif terhadap profitabilitas perusahaan. (4) Leverage berpengaruh terhadap profitabilitas perusahaan. (5) Ukuran perusahaan tidak berpengaruh terhadap profitabilitas perusahaan.
Pengaruh Efisiensi Modal Kerja, Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar Di BEI periode 2012-2015) Kiki Wulandari
Bahtera Inovasi Vol 5 No 2 (2022): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v5i2.4560

Abstract

ABSTRAK : Penelitian ini bertujuan untuk menguji beberapa faktor yang mempengaruhi Profitabilitas Perusahaan yaitu efisiensi modal kerja, likuiditas, leverage dan ukuran perusahaan terhadap profitabilitas perusahan manufaktur di Bursa Efek Indonesia periode 2012 hingga 2015. Metode yang digunakan dalam penelitian ini adalah menggunakan regresi linier berganda. Penelitian ini menggunakan purposive sampling untuk menentukan sampel penelitian, sehingga didapat 9 perusahaan yang memenuhi kriteria. Hasil penelitian menunjukkan untuk model regresi 1 bahwa variabel (1) efisiensi modal kerja (CCC) berpengaruh negative terhadap profitabilitas perusahaan. (2) Likuiditas berpengaruh positif terhadap profitabilitas perusahaan (3) Leverage tidak berpengaruh terhadap profitabilitas perusahaan (4) Ukuran perusahaan tidak berpengaruh terhadap profitabilitas perusahaan. Sedangkan hasil untuk model regresi 2 menunjukkan bahwa variabel (1)efisiensi modal kerja (perputaran piutang) tidak berpengaruh terhadap profitabilitas perusahaan. (2) efisiensi modal kerja (perputaran persediaan) berpengaruh positif terhadap profiabilitas perusahaan. (3) Likuiditas berpengaruh positif terhadap profitabilitas perusahaan. (4) Leverage berpengaruh terhadap profitabilitas perusahaan. (5) Ukuran perusahaan tidak berpengaruh terhadap profitabilitas perusahaan.
Pelatihan Pasar Modal Memoderasi Pengetahuan Investasi dan Kemajuan Teknologi Terhadap Minta Investasi Mahasiswa Firdiyansyah, Indra; Rani Susanthi, Putu; Purwaka Sari, Asih; Rina, Rina; Afrinanda, Afrinanda; Wulandari, Kiki; Yusyawiru, Nurul
Bahtera Inovasi Vol 8 No 2 (2024): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v8i2.7273

Abstract

This study aims to analyze the effect of accounting conservatism practices with accrual measures in corporate governance mechanisms on earnings quality, this research method uses quantitative time series data, data from BEI for three years from 2014-2016, the number of research data is 273. Data processing is tested with statistics through classical assumptions and hypothesis testing with the T-Test, F-Test and Determination test. The results of the study prove that accounting conservatism has a significant effect on earnings quality by 23.3%. Accounting conservatism with the accrual measure through corporate governance mechanisms has a significant effect on earnings quality by 27.10% and accounting conservatism on market value measures in a significant effect on earnings quality by 24.3%.
Membangun Kesadaran Lingkungan Melalui Budaya Organisasi Hijau Di Sekolah Adiwiyata SDS Toan Hwa Tanjungpinang Jalal, Abdul; Ayunda Pratiwi, Mirza; Firdiyansyah, Indra; Paramita, Bunga; Wulandari, Kiki
Bahtera Inovasi Vol 9 No 1 (2025): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v9i1.7398

Abstract

The purpose of this research is to build environmental awareness through green organizational culture at sds toan hwa tanjungpinang school. The method used in this research is descriptive qualitative using data collection techniques through interviews, observation and documentation. Then the data analysis techniques used are data reduction, data presentation and conclusions. The results of this study indicate that SDS Toan Hwa Tanjungpinang has implemented a green organizational culture quite well The implementation of this green organizational culture is carried out through various programs and activities, such as: physically and mentally healthy includes the physical and mental health, of classroom students without using air conditioning to maintain air circulation, facilities that meet health standards including toilets and classrooms, routine sports activities every Wednesday morning, collaborating with health centers for health screening including dental examinations and immunizations, urging parents to provide healthy lunches for children without using disposable packaging such as sterofoam. This research is intended to find out that green organizational culture is an effective strategy to build environmental awareness in schools. The implementation of green organizational culture can increase students' awareness of the environment and encourage them to behave in an environmentally friendly manner
Pelatihan Pasar Modal Memoderasi Pengetahuan Investasi dan Kemajuan Teknologi Terhadap Minta Investasi Mahasiswa Firdiyansyah, Indra; Rani Susanthi, Putu; Purwaka Sari, Asih; Rina; Afrinanda; Wulandari, Kiki; Yusyawiru, Nurul
Bahtera Inovasi Vol 8 No 2 (2024): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/n7fp3g15

Abstract

This study aims to analyze the effect of accounting conservatism practices with accrual measures in corporate governance mechanisms on earnings quality, this research method uses quantitative time series data, data from BEI for three years from 2014-2016, the number of research data is 273. Data processing is tested with statistics through classical assumptions and hypothesis testing with the T-Test, F-Test and Determination test. The results of the study prove that accounting conservatism has a significant effect on earnings quality by 23.3%. Accounting conservatism with the accrual measure through corporate governance mechanisms has a significant effect on earnings quality by 27.10% and accounting conservatism on market value measures in a significant effect on earnings quality by 24.3%.