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PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 Ni Pande Kadek Lusyana Paramitha Astiti; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
VALUES Vol. 5 No. 2 (2024): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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Abstract

The profitability of a company shows the comparison of profits with the assets or capital that produce these profits. Profitability can be used as a measure of a company's success, because the profits generated by the company are useful for company funding activities which can be saved in the form of retained earnings or used as dividends for shareholders who have contributed to helping fund the company. The population of this research is property companies listed on the Indonesia Stock Exchange in 2019-2021. The sample in this research was 21 property companies which were determined based on the purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The research results show that liquidity, size and leverage have a positive effect on profitability. Future research can develop this research by extending the number of years of observation so that it can be generalized and also expand the company sector, for example all companies listed on the Indonesia Stock Exchange so that they are able to represent the company's situation as a whole.
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODW 2020-2022 Gede Upadana Mahendra Wiyasa; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
VALUES Vol. 5 No. 2 (2024): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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Abstract

Capital structure is very important for a company because it involves the policy of using the most profitable sources of funds. A good capital structure will have an impact on the company, and indirectly, the company's financial position will increase and the company value will be high. Companies that have an optimal capital structure will produce an optimal level of development, and vice versa. This research aims to explain the influence of profitability, asset structure, and investment opportunity set on the capital structure of food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study was 25 companies determined using the purposive sampling method. The analytical tool used to test the hypothesis in this research uses a multiple linear regression model using the SPSS 25 program. The results of this research show that profitability has a negative and significant effect on capital structure, while asset structure and investment opportunity set have a positive and significant effect on capital structure. Suggestions for further research could be to develop this research by adding other variables such as liquidity variables, sale growth and company size.
PENGARUH MOTIVASI, DISIPLIN KERJA, DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN PT SAMOEDRA JAYA GIRI NUSA I Putu Eka Krisna Santika Wira Anantha; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
VALUES Vol. 5 No. 2 (2024): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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Abstract

Performance is the result of work that can be achieved by a person or group of people in a company in accordance with the authority and responsibility of each in an effort to achieve organizational goals legally, not against the law and not against morals and ethics. Employee performance is a work result that an employee wants to achieve in a particular job in order to realize a successful job. This study aims to test and obtain empirical evidence on the effect of motivation, work discipline, and workload on the performance of employees of PT Samoedra Jaya Giri Nusa, using a sample of 50 employees. The sampling technique used in this research is saturated sampling technique. Data collection was done through interviews and questionnaires. The data analysis technique used in this research is multiple linear regression analysis which is processed using Statistical Package Social Science (SPSS) version 25. The results showed that motivation, work discipline, and workload had a positive and simultaneous effect on the performance of employees of PT Samoedra Jaya Giri Nusa.
PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN GOOD CORPORAT GOVERNANCE SEBAGAI VARIABEL INTERVENING Komang Ayu Sukma Ginanti; I Wayan Widnyana; Agus Wahyudi Salasa Gama; Made Ika Prastyadewi
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 1 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i1.5477

Abstract

Laporan keuangan menjadi suatu bentuk laporan dari aktivitas akuntansi yang telah dilakukan oleh pemerintah daerah. Untuk menciptakan suatu bentuk laporan keuangan yang sesuai dengan standar responsibilitas dan keterbukaan pemerintah perlu untuk menyajikan laporan keuangan dalam bentuk formal. Tujuan penelitian ini adalah menganalisis Pengaruh Sistem Pengendalian Internal, Kompetensi Sumber DayaManusia Terhadap Kualitas Laporan Keuangan Dengan Good Corporat Governance Sebagai Variabel Intervening pada Satuan Kerja Perangkat Daerah Provinsi Bali. Populasi dalam Penelitian ini dilakukan sebanyak 25 Satuan Kerja Perangkat Daerah (SKPD) dengan jumlah 4.795 pegawai. Penelitian inimenggunakan pendekatan purposive sampling, sampel penelitian ini sebanyak 98 responden. Metode analisisdata dalam penelitian ini dengan Analisis SEM (Structural Equation Modelling) dengan metode PLS (PartialLeast Square). Hasil penelitian ini menyatakan bahwa Sistem pengendalian internal dan kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan serta penerapan goodcorporat governace dapat memediasi sistem pengendalian internal dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pada satuan kerja perangkat daerah Provinsi Bali
PERAN FAKTOR MAKRO EKONOMI DALAM MENENTUKAN HARGA SAHAM PERUSAHAAN MANUFAKTUR Widyantari, Ni Wayan Diah Nanda; Gama, Agus Wahyudi Salasa; Astiti, Ni Putu Yeni
JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Vol 7, No 2 (2023): JPEKBM (Desember,2023)
Publisher : STKIP PGRI Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/jpekbm.v7i2.3342

Abstract

Harga saham merupakan nilai pada suatu saham perusahaan yang terbentuk karena adanya permintaan dan penawaran atas saham tersebut dan harga tersebut ditentukan pada saat harga penutupan (closing price). Perusahaan yang gopublic bisa menentukan secara jelas seberapa besar nilai perusahaan dengan melihat besarnya harga saham perusahaan tersebut di pasar. Saham perusahaan yang go public sebagai investasi tergolong beresiko tinggi, karena sifatnya sangat dipengaruhi oleh perubahan-perubahan yang terjadi, baik perubahan di luar negeri maupun di dalam negeri. Penelitian ini menguji mengenai pengaruh tingkat suku bunga, inflasi dan nilai tukar terhadap harga saham. Pemilihan sampel dengan menggunakan metode purposive sampling dan diperoleh sampel sebanyak 69 perusahaan yang memenuhi kriteria sampel dan jumlah amatan sebanyak 276.Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukan bahwa tingkat suku bunga dan nilai tukar memiliki pengaruh positif dan signifikan terhadap harga saham sedangkan inflasi memiliki pengaruh negative terhadap harga saham.Kata Kunci: Harga Saham, Tingkat Suku Bunga, Inflasi dan Nilai Tukar.
Fund Size, Fund Age dan Inflasi Sebagai Penentu Kinerja Reksadana Wijayanti, Putu Yunita; Gama, Agus Wahyudi Salasa; Astiti, Ni Putu Yeni
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol. 7 No. 2 (2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v7n2.p143-156

Abstract

The evaluation of the performance of mutual funds can define how competitive mutual funds are with other investment mutual funds on the market, thus it is crucial to pay attention to this development. In order for mutual fund performance to rise steadily each year in the future, research on the variables that can make them more competitive must be conducted. This study aimed to investigate the impact of inflation, fund age, and fund size variables on Indonesian mutual fund performance from 2018 to 2021. Equity funds operating in Indonesia and registered with the Financial Services Authority between 2018 and 2021 made up the study's sample. In this study, a sample of 30 equity funds was obtained through purposive sampling. Multiple linear regression analysis was employed for the study's data analysis. The findings of this study suggest that fund size influences mutual fund performance favourably. According to this study, a mutual fund's age has no bearing on how well it performs. The performance of mutual funds is said to be negatively impacted by the inflation variable in this study.
Lending Growth Determinant on Rural Banks in Denpasar Sulistiyani, Ni Wayan; Gama, Agus Wahyudi Salasa; Astiti, Ni Putu Yeni
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i2.539

Abstract

This study aims to examine the determinant of lending growth on rural bank in Denpasar. the determinant of lending growth consists of Third-Party Funds, Capital Adequacy Ratio, NonPerforming Loans, Loan to Deposit Ratio, and Return on Assets. In this study there were 18 rural banks being sampled this research was conducted in three years of observation, from 2016 to 2017. Data analysis techniques used in this study are multiple linear regression. The results of the study show that Third Party Funds and Loan to Deposit Ratio can affect lending growth positively and significantly. while the Capital Adequacy Ratio, Non-performing Loans, and Return on Assets are not able to influence lending growth in rural banks in Denpasar. Keywords: Lending Growth, Rural Banks, Capital Adequacy, Non-Performing Loan
The Influence of Cash Turnover Rate, Credit Turnover Rate, and Capital Adequacy on Profitability in Savings and Loan Cooperatives in Denpasar Jyotika Artha Sadiwi, Ni Putu; Rismayanti, Kadek Intan; Putu Ratih, Ida Ayu; Padmaningrum, Ni Made; Jantina, Ni Wayan; Gama, Agus Wahyudi Salasa; Astiti, Ni Putu Yeni
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3459

Abstract

Profitability is a company's ability to gain profits in a certain period. This research aims to test and provide empirical evidence of the influence of cash turnover rate, credit turnover rate, and capital adequacy on the profitability of savings and loan cooperatives in the East Denpasar district. The population in this study was 32 cooperatives in the East Denpasar District area. The sampling technique used in this research was purposive sampling. Based on the criteria considered in sampling, a sample of 32 cooperatives in East Denpasar District was obtained, with three years of observation so that the number of observations was 96. The data collection method in this research was by using non-participant observation methods. The data analysis technique used is multiple linear regression analysis. The results of the study show that cash turnover has a positive and significant effect on the profitability of savings and loan cooperatives in the East Denpasar sub-district. Credit turnover has a positive and significant effect on the profitability of savings and loan cooperatives in the East Denpasar sub-district. Capital adequacy has a negative and significant effect on the profitability of savings and loan cooperatives in East Denpasar sub-district
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Kadek Adi Pratama Hendra; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
VALUES Vol. 5 No. 3 (2024): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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Abstract

A banking company is a company whose business activities are to receive cash and distribute it back in the form of credit in an effort to increase economic growth and equality and national economic stability which leads to increasing social welfare, this can reflect good company prospects in the eyes of investors. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2020-2022. This type of research is quantitative research. The sample in this research was obtained using a purposive sampling technique, namely selecting samples using predetermined criteria. Based on this technique, 45 samples were obtained from a total of 47 banking companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis technique used in this research is the multiple linear regression analysis method. Based on the results of the analysis, it shows that liquidity as proxied by the Current Ratio (CR) has no effect on company value. Solvency as proxied by the Debt to Equity Ratio (DER) has a negative and significant effect on company value. Profitability, which is proxied by Return On Assets (ROA), has a positive and significant effect on company value.
PENGARUH PERMODALAN, RISIKO KREDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA LPD SE-KECAMATAN GIANYAR TAHUN 2020-2022 Dewa Gede Agung Aditya Putra; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
VALUES Vol. 5 No. 3 (2024): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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Abstract

Profitability is a description of a company's ability to generate net profit from activities carried out in a company's accounting period to generate profits and measure the level of operational efficiency and efficiency in using its assets. This study aims to determine the Effect of Capital, Credit Risk and Liquidity on Profitability at LPDs in Gianyar District in 2020-2022. The sample in this study was LPDs in Gianyar District, totaling 38 LPDs that were still active from 2020-2022, then the data used in this study was secondary data obtained from annual financial reports. Determination of the sample using the purposive sampling method with a total sample of 114 samples. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that Profitability has a significant positive effect on Profitability at LPDs in Gianyar District. Credit Risk has a significant negative effect on Profitability at LPDs in Gianyar District. Liquidity has a significant positive effect on Profitability at LPDs in Gianyar District.
Co-Authors A.A. Putu Nikkita Devi Ak. S.E. Desak Nyoman Sri Werastuti . Alessandra Yuricha Alfonsia Klofilda Suryati Anak Agung Made Sastrawan Putra Anak Agung Putra Mahardika Anak Agung Putu Agung ANGGRAINI , Ni Putu Nita Artawan, I Putu Gede Bayu Artini, Ni Luh Putu Putri Astari, Ni Made Putri Atika Yuniarti Azizah, Rizka Nur Bira, Ni Putu Rifani Budiani, Ni Putu Dewi Cahyani, Ni Putu Diah Cokorda Javandira Derfina Nofitri Anita Desak Nyoman Sri Pratiwi Devita Glory Ardhisukmana Dewa Gede Agung Aditya Putra Dewi, Ni Luh Yulia Triana Dewi, Ni Nyoman Ayu Sinta Diah Ayu Marta Budiawati Dwita Utami, Ni Made Putri Eka Mitariani, Ni Wayan Evitasari, Ni Kadek G. Oka Warmana Gde Bayu Surya Parwita Gede Upadana Mahendra Wiyasa Gissella Nurcahyani Suharto I Dewa Ayu Prajaniti Arimerta I Dewa Gede Palguna Widya I Dewa Nyoman Raka I Gede Angga Depra Nata I Gede Arya Lilacita I Gst. Ngr Bagus Gunadi I Gst. Ngr Wiliada P.P I Gusti Agung Eka Teja Kusuma I Gusti Agus Sedana Yoga I Gusti Ayu Dhian Wahyuni I Gusti Ayu Diah Listhya Artarini I Gusti Ayu Imbayani I Gusti Ayu Istri Prabhawati I Gusti Ngurah Bagus Gunadi I Kadek Budi Adnyana I Kadek Dicky Pranayudha I Kadek Tisna Muliantika I Ketut Indrayana I Ketut Setia Sapta I Ketut Wahyu Suputra I Komang Yudi Ferdiawan I Made Budiasa I Putu Eka Krisna Santika Wira Anantha I WAYAN SUARJANA I Wayan Widnyana Ida Ayu Made Ari Widyawati Ida Ayu Made Dwi Susanti Ika WAHYUNI Jantina, Ni Wayan Jyotika Artha Sadiwi, Ni Putu Kadek Adi Pratama Hendra Kadek Agustini Dwi Putri Kadek Geby Oktaviari Kadek Oki Setiawan Kadek Okta Mega Handayani Kadek Yuliari Kiki Akbar Rizki Komang Ayu Anggarani Trijati Komang Ayu Diantini Komang Ayu Lestari Komang Ayu Sukma Ginanti Liliana Putri, Putu Intan Luh Buderini Luh Depi Julia Adnyani Luh Tina Resmayani M. Alfian Firmansyah Made Ari Sawitri Devi Made Dewani Putri Pertiwi Made Ika Prastyadewi Mahayani, Ni Kadek Lisna Maria Anjelina Ngindang Md Inneke Wirami Wirastuti Monika Tamaka Muryanti, Ni Kadek Sri Devi Nadira, Ni Made Ayu Nastitin, Yohana Ni Kadek Alit Budiartini Ni Kadek Ayu Purwaningsih Ni Kadek Intan Milinia Purwani Ni Kadek Irien Asmarianti Ni Kadek Ita Rupianti Ni Kadek Mellyna Dewi Ni Kadek Sri Budiartini Ni Kadek Sukma Handayani Ni Kadek Trisnawati Ni Kadek Yulia Pridayanti Ni Ketut Ayu Shantiani Ni Ketut Ceria Dewi Ni Ketut Ricca Widya Dharma Putri Ni Ketut Suwantari Ni Komang Ayu Sukmawati Ni Komang Ayu Trisnadewi Ni Komang Ayu Wintari Ni Komang Gita Wahyuni Ni Komang Lisnawati Ni Komang Srianingsih Ni Komang Tristiani Ni Luh Dita Devi Antari Ni Luh Eka Febriyanti Ni Luh Putu Kristina Dewi Ni Made Dwi Puspitawati Ni Made Mia Yuwita Sari Ni Made Rai Sucita Wati Ni Made Wika Riandani Ni Nengah Arya Puspita Dewi Ni Nyoman Ayu Windasari Ni Pande Kadek Lusyana Paramitha Astiti Ni Putu Anggariani Ni Putu Atika Putri Ni Putu Diah Anggreni Ni Putu Diah Puspita Dewi Ni Putu Dias Ayu Pratiwi Ni Putu Grivia Oktanaryanti Ni Putu Meliani Ni Putu Monyati Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Tania Ariesta Putri Ni Putu Tasiya Purnama Dewi Ni Putu Yeni Astiti Ni Putu Yeni Astuti Ni Putu Yulik Paramitha Ni Putu Yuniari Ni Wayan Budiasih Ni Wayan Dela Laraswati Ni Wayan Dessy Lindayanti Ni Wayan Eka Mitariani Ni Wayan Nuratni Ni Wayan Okti Anggriani Ni Wayan Rustiarini Ni Wayan Sulistiyani Nilna Muna Niluh Komang Tri Devacandradewi Padmaningrum, Ni Made Pande Ni Luh Eka Dwi Payanti Pryanti, Sang Ayu Putu Andina Putra, I Dewa Gede Rama PUTRA, I Kadek Yogik Dharma Putri, Kurnia Putri, Ni Putu Pipin Ariska Putu Aldi Wiguna Putu Aristya Evilia Cahyani Putu Candrika Febriyanti Putu Chintia Pramesti Putu Gede Indra Khrisna Putu Kepramareni Putu Melisa Dewi Jayanti Putu Ratih, Ida Ayu Putu Soniami Ramawati, Made Putri Ratmiasih, Ni Putu Ari Rismayanti, Kadek Intan Rismayanti, Ni Putu Eka Sang Ayu Riska Dwiyantari Saskarini, Ni Kadek Dwi Sri Pratiwi, Desak Nyoman Sritapayanti, Ni Nyoman Stanley Matius Danny Tarigant Sukmayani, Ni Putu Sulistiyani, Ni Wayan Supriyadi Supriyadi Swari, Ni Made Ary Diana Pradnya Syafitri, Wulan Indah Taupik Rusdi Titania, Anak Agung Sagung Mirah Trisnayanti, Ni Made Yeyen Wibawa, Ida Bagus Artha Sada Widnyana, Putu Alit Widnyani, Ni Made Widyantari, Ni Wayan Diah Nanda Wijayanti, Putu Yunita Yanti, Ni Kadek Dwik Purnama Yanti, Putri Emilia Yemima Youriza Yemima Youriza