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Pengaruh Kepemimpinan Transformasional, Manajemen Pengetahuan dan Budaya Organisasi Terhadap Kinerja Karyawan di Perumda Air Minum Tugu Tirta Kota Malang: - Fauzy Dwi Hanan; Triyono; Zulfikar
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.289

Abstract

Penelitian ini memiliki tujuan yaitu menguji bagaimana CAR, NPF, BOPO, NOM dan FDR berpengaruh pada ROA dengan ukuran perusahaan sebagai variabel moderasi. Lokasi penelitian dilakukan pada Otoritas Jasa Keuangan (OJK) melaui situs resmnya www.ojk.go.id terhadap 26 BPR Syariah di Jawa Tengah periode tahun 2018-2021 sebanyak 208 data dengan metode analisis data regeresi linier berganda (MRA). Artikel ini memberikan dua kontribusi untuk literatur ilmiah ini. Pertama, penulis menemukan bahwa hubungan antara kinerja perusahaan dan tanpa moderasi ukuran perusahaan pada BPR Syariah dimana CAR, NPF, FDR tidak memiliki pengaruh yang signifikan terhadap kinerja perusahaan (ROA) sedangkan BOPO, NOM, Size, memiliki pengaruh yang signifikan terhadap kinerja perusahaan (ROA). Kedua, penulis menemukan bahwa variabel CAR, NPF, BOPO, FDR dimoderasi oleh Size tidak memiliki pengaruh signifikan terhadap ROA dan masuk kategori variabel predictor. Variabel NOM yang dimoderasi oleh Size memiliki pengaruh signifikan terhadap ROA sehingga masuk kategori quasi moderator. Penulis menemukan dukungan terhadap kedua hipotesis tersebut. Hasil tersebut menunjukkan bahwa perbedaan kinerja perusahaan antara dengan dan tanpa moderasi ukuran perusahaan adalah tidak signifikan
Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, Kepemilikan Manajerial Dan Covid-19 Terhadap Nilai Perusahaan Noorma Widiyaningrum; Triyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6841

Abstract

This study aims to analyze the influence of profitability, capital structure, firm size, managerial ownership, and the covid-19 pandemic on the firm value of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The research employs a quantitative method with an associative approach, analyzing the relationships between variables using multiple linear regression. Secondary data is collected from annual financial reports accessed through www.idx.co.id and the companies' official websites. The results indicate that profitability, capital structure, and firm size significantly affect firm value, while managerial ownership does not. Additionally, the study finds that COVID-19 has a significant impact on firm value. This research has limitations related to the data period (2020-2023) and its focus solely on the property and real estate sector. Future studies are recommended to extend the observation period and broaden the population and sample.
Pengaruh Pengungkapan Emisi Karbon, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan: Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Energi yang Terdaftar di BEI Periode 2020 - 2022 Shafa Mutiara Diva; Triyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.7223

Abstract

This study aims to examine the effect of disclosure of carbon emissions, company size, profitability, and leverage on firm value in energy subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. The method used is multiple linear regression analysis with a sample of 42 observations from 14 companies that meet the criteria. The results showed that company size has a significant positive effect on firm value, while disclosure of carbon emissions, profitability, and leverage did not show a significant effect on firm value. This finding indicates that firm size has more influence on investors' decisions in assessing firm value, while other factors such as carbon emission disclosure, although important, have no significant effect in this context.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Intervening: Studi Kasus Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2023 Ardian Rossi Hendriyanto; Triyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8976

Abstract

This study aims to analyze the Effect of Profitability, Liquidity, and Leverage on Company Value with Dividend Policy as an Intervening Variable. The method used in this study is a quantitative method. The population in this study is Food and Beverage Manufacturing Companies Listed on the IDX in 2020-2023. The sampling used in this study was a purposive sampling technique with a total of 68 companies. In this study, the data analysis technique used was SPSS software. The results of the study show that Profitability and Liquidity have a positive effect on Dividend Policy, while Leverage does not show a significant effect. Profitability also increases Company Value, while Liquidity and Leverage have no effect. Dividend Policy also has a positive impact on Company Value. However, Dividend Policy is unable to mediate
Pengaruh Economic Performance, Leverage, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Pengungkapan Corporate Social Responsibility Nabila Putri Dwi Septiani; Triyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7351

Abstract

Corporate Social Responsibility (CSR) is a company's commitment to behave ethically and contribute to economic development, by improving the quality of life of employees, their families, as well as local communities and society at large. CSR aims to create a balance between business interests and concern for the surrounding social environment, so as to build good relationships with the public and stakeholders. This study aims to analyze the effect of Economic Performance, Leverage, Company Size, and Independent Board of Commissioners on Corporate Social Responsibility Disclosure in non-cyclical consumer sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Sampling was carried out using purposive sampling technique. The results of this study indicate that company size has an effect on corporate social responsibility disclosure. Meanwhile, economic performance, leverage, and the independent board of commissioners have no effect on corporate social responsibility disclosure.
Pengaruh Modernisasi Administrasi Perpajakan, Tax Knowledge, Sanksi Perpajakan Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dynanda Eliza Nadia Loka; Triyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7472

Abstract

This study analyzes the effect of tax administration modernization, tax knowledge, tax sanctions, and quality of tax services on individual taxpayer compliance at KP2KP Pacitan. The approach used in this study is a quantitative approach. The population in this study were all individual taxpayers registered at KP2KP Pacitan. The sample was selected using the accidental sampling technique. Data were collected through questionnaires distributed directly or google form and measured using a Likert scale. Data analysis was carried out using multiple linear regression. The results of the study showed that all independent variables, namely tax administration modernization, tax knowledge, tax sanctions, and quality of tax services have a positive and significant effect on individual taxpayer compliance. The limitations of this study are the sampling using the Accidental Sampling technique so that the results of this study cannot be generalized because the samples are not random, and the use of some questionnaires in the form of hard files and some using google forms which can potentially be biased in filling. Further research is recommended to use a more random sample so that the results can be generalized, and can add other variables that may affect individual taxpayer compliance, such as Tax Burden to produce more comprehensive findings.
Pengaruh Kondisi Keuangan dan Makroekonomi Terhadap Kemungkinan Financial Distress Rizki Indah Lestari; Triyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7934

Abstract

This study aims to determine the effect of projected financial and macroeconomic ratios with liquidity, solvency, profitability, activity, economic growth, and interest rate ratios on the possibility of financial distress in manufacturing companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This type of research is quantitative using secondary data obtained from the financial statements of property and real estate sector companies for 2020-2023 obtained from the website www.idx.co.id. The sampling method used purposive sampling with a selected sample size of 267 from 70 companies from 2020-2023. This study uses logistic regression analysis to test whether the probability of the dependent variable can be predicted by the independent variable. The results of this study indicate that the liquidity, profitability, and activity ratios have a significant negative effect on the possibility of financial distress. Meanwhile, the solvency ratio and interest rate do not have a significant effect on the possibility of financial distress with a positive direction. The economic growth variable also shows results that do not have a significant negative effect on the possibility of financial distress.