Enni Savitri
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Journal : Jurnal Ekonomi

PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN DENGAN RISIKO BISNIS SEBAGAI VARIABEL MODERATING Maya Laura; Amries Rusli Tanjung; Enni Savitri
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.235 KB) | DOI: 10.31258/je.25.1.p.1

Abstract

The purpose of this research was to examine the effect of the company's growthprofitability, and firm size affect the dividend policy to moderate business risk.Thepopulation in this research is the property and real estate company in thisresearch across the Property and Real Estate companies listed on the StockExchange was 49 (forty nine) listed companies sampled in this research are asmany as 23 companies that meet the criteria. In analyzing and interpreting thedata, descriptive analysis method and analysis methods verification. Descriptiveanalysis method is used to describe the characteristics of the research variables,whereas the verification method used to test the research hypotheses by usingrelevant statistical tests. While the verification method used in this research isModerate Regression Analysis (MRA).Based on the research hypothesis CompanyGrowth affect the company’s dividend policy at the property and real estate listedon the Indonesia stock exchange. Profitability significant effect on DividendPolicy. Company size doesn’t significant effect on the profitability of the Bank arelisted on the Indonesia Stock Exchange. The business risks can’t strengthen therelationship between the policies dividend. Variabel Company Growth BusinessRisk strengthen the relationship between the profitability of the dividend policy, soH5 accepted. There is the influence of company size on the dividend policy withbusiness risk as a moderating variable. Business Risk and strengthen therelationship between the size of the Company on dividend policy.
PENGARUH FAMILY OWNERSHIP TERHADAP KINERJA KEUANGAN: STRATEGI BISNIS DAN AGENCY COST SEBAGAI VARIABEL MODERATING Anita Anita; Kirmizi Kirmizi; Enni Savitri
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.383 KB) | DOI: 10.31258/je.24.4.p.1

Abstract

The purpose of this study is to examine the effect of family ownership on financial performance moderated by business strategy and agency cost. The sample of the stuydy are manufacturing companies listed on Indonesia Stock Exchange period2007-2014, 45 companies, which has family ownership at least 20%. By using a model multiple regression analysis with EView version 9 is used. Result show that family ownership has an effect on financial performance, business strategy and agency cost has moderated on the relationship between family ownership and financial performanceKata kunci : Financial Performance, Family Ownership, Business StrategyAgency Cost
PENGARUH PEMBIAYAAN, KAS DAN UKURAN PERUSAHAAN TERHADAP ISLAMIC SOCIAL REPORTING (ISR) DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Puspha Sonia; Emrinaldi Nur DP; Enni Savitri
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.892 KB) | DOI: 10.31258/je.25.1.p.16

Abstract

Penelitian ini bertujuan untuk mrngetahui dan menganalisa pengaruhpembiayaan, kas, dan ukuran perusahaan terhadap Islamic Social Reporting (ISR) dengan profitabilitas sebagai variabel intervening. Penelitian dilakukan padaBank Umum Syariah (BUS) yang terdaftar di Indonesia tahun 2012–2015 dengan teknik pengambilan sampel secarapurposive sampling. Teknik analisis data menggunakan metode Analisis jalur (path analysis). Hasil penelitian menunjukkan pembiayaan dan ukuran perusahaan berpengaruh secara langsung terhadap ISR sedangkan kas tidak berpengaruh secara langsung terhadap ISR. Variabel pembiayaan dan ukuran perusahaan berpengaruh secara langsung terhadap profitabilitas, sedangkan kas tidak berpengaruh secara langsung terhadap profitabilitas. Serta pembiayaan dan ukuran perusahaan menunjukkan pengaruh secara tidak langsung terhadap ISR melalui profitabilitas, sedangkan kas menunjukan tidak berpengaruh secara tidak langsung terhadap ISR melalui profitabilitas sebagai variabel intervening.
PENGARUH KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI : KECERDASAN SPIRITUAL DAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING Agus Agus; Kirmizi Kirmizi; Enni Savitri
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.204 KB) | DOI: 10.31258/je.25.1.p.105

Abstract

This research purpose to test the influence of intellectual intelligence against the understanding of accounting with spiritual intelligence and emotional intelligence as a variable moderation. Population and sample in the research master's degree Accounting students, this University of Riau. This research got 101 sample respondents. By using regression analysis models with spss version 16. The results showed that the intelligence of the intellectual influence on the understanding of accounting. intellectual intelligence to accounting understanding moderated with spiritual intelligence. intellectual intelligence does not affect accounting understanding moderated by emotional intelligence.