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The Effect of Profitability, Operating cash flow, Economic Value Added and Firm Size on Stock Return Roqijah, Ifa; Nugroho, Wawan Sadtyo; Nurcahyono, Nurcahyono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.164-174

The return that investors will receive is one of the main factors in investment decisions. The higher the promised return, the more motivated investors will be in investing. This study aims to analyze the effect of ROA, OCF, EVA, and firm size on stock returns in manufacturing. The population of this study is manufacturing enterprise listed on the Indonesia stock exchange from 2018 to 2021, using the purposive sampling method. This research uses quantitative methods with data sources from the company's financial statements. The number of samples obtained was 125 companies. The analysis used is descriptive statistical analysis and multiple regression analysis. The results showed that return on assets, operating cash flow, economic value added, and company size were effective predictors in assessing the increase in stock returns in manufacturing enterprises during the study year. The implications of this research can be used in the development of stock return theory. Additionally, it can serve as a preference in the decision-making process for both investors and companies.

The Effect of Liquidity, Leverage, Company Size and Fixed Asset Intensity on Tax Aggressiveness Khasanah, Lukluul; Nugroho, Wawan Sadtyo; Nurcahyono, Nurcahyono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.154-163

Tax is one of the primary sources of revenue in Indonesia. Optimization of tax revenue has many obstacles, one of which is the form of non-compliance in tax payments, called tax planning. This study aims to analyze the relationship of liquidity, leverage, company size and fixed asset intensity to tax aggressiveness in companies. The population of this study is manufacturing companies listed on the IDX using the purposive sampling method. The results showed that liquidity, leverage and company size affected tax aggressiveness, while fixed asset intensity did not affect tax aggressiveness. This research contributed to the development of the tax aggressiveness literature. Then, it has implications for the development of models in curbing tax aggressiveness carried out by companies.

An INTEGRATED MODEL TO EXPLAIN EARNINGS QUALITY: FINANCIAL PERFORMANCE AS A INTERVENING Herlina, Herlina; Santosa, R. Ery Wibowo A; Alfitri, Destiana Nur; Nugroho, Wawan Sadtyo
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.257

This study aims to empirically determine the relationship between intellectual capital and accounting conservatism on earnings quality with financial performance as an intervening variable. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. The sample was selected using a purposive sampling method to produce 35 companies. The analysis technique in this research is Multiple Linear Regression Analysis with a path analysis model. Based on the outcomes of the study shows that intellectual capital has an effect on financial performance, accounting conservatism has no effect on financial performance, intellectual capital has an effect on earnings quality, accounting conservatism has no effect on earnings quality, financial performance has an effect on earnings quality, financial performance is not able to mediate the influence of intellectual capital on earnings quality, financial performance is not able to mediate the effect of accounting conservatism on earnings quality.

Exploring The Role of Grit and Self-Efficacy in Improving Teachers' Psychological Performance Jamilah, Siti; Lailla, Nor; Nugroho, Wawan Sadtyo
Journal of Business and Behavioural Entrepreneurship Vol. 9 No. 1 (2025): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.009.1.10

In the world of education, work engagement is one of the important factors that determine the quality of teacher performance in carrying out their professional duties. Teachers who have a high level of work engagement tend to be more dedicated, energetic, and fully involved in teaching activities. The purpose of this study was to determine the effect of: (1) Grit on Work Engagement; (2) Self Efficacy on Work Engagement; and (3) the effect of Grit on Self Efficacy. Research method This study used a non-experimental quantitative design with a survey approach. The population in the study were teachers at SMK Negeri 9 Tangerang. Samples were taken using the census method. Data collection used Google Forms. Data was analyzed using SmartPls. This method was chosen to test variables and is more flexible for limited sample sizes. The results of the study showed that grit had an effect on work engagement and self-efficacy. However, self-efficacy did not affect work engagement.

Pengaruh Audit Tenure, Opini Audit Tahun Sebelumnya, Debt Default daan Opini Shopping Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2021) Anugraha, Arda Laksmana; Nugroho, Wawan Sadtyo
Prosiding University Research Colloquium Proceeding of The 16th University Research Colloquium 2022: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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This study aims to examine the effect of audit tenure, previous year's audit opinion, debt default, and shopping opinion on the provision of going concern audit opinions. The population of this study was conducted in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used in this study using purposive sampling method and obtained a sample of 36 companies. The data in this study is secondary data. Giving going concern audit opinion is measured by using a dummy variable. Hypothesis testing was performed using logistic regression analysis. The results of the study indicate that the previous year's audit opinion has a positive effect on the acceptance of going concern audit opinions. Meanwhile, audit tenure, debt default, and opinion shopping have no effect on the acceptance of going concern audit opinion.

ANALISIS DETERMINASI PADA PENINGKATAN KINERJA KEUANGAN MICRO-BANKING SYARIAH Nugroho, Wawan Sadtyo
Jurnal Analisis Bisnis Ekonomi Vol 13 No 2 (2015)
Publisher : Universitas Muhammadiyah Magelang

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Fokus penelitian ini adalah penggunaan balanced scorecard yang meliputi atribut produk Islam dan kualitas pelayanan terhadap tingkat pertumbuhan pendapatan dan Return on Assets (ROA) Baitul Maal Wat Tamwil dengan kepuasan anggota dan loyalitas anggota sebagai variabel intervening. Penentuan sampel dalam penelitian ini menggunakan purposive sampling. Kuesioner dari 180 anggota Baitul Maal Wat Tamwil yang masuk kriteria sampel dianalisis bersama dengan laporan keuangan. Alat analisis data yang digunakan adalah Structural Equation Modelling (SEM). Hasil analisis data menunjukkan bahwa: (1) kepuasan anggota hanya dipengaruhi secara langsung oleh kualitas pelayanan, (2) loyalitas anggota dipengaruhi secara langsung oleh atribut produk Islam, (3) loyalitas dipengaruhi secara langsung oleh kualitas pelayanan, (4) loyalitas dipengaruhi secara langsung oleh kepuasan anggota, (5) loyalitas dipengaruhi secara tidak langsung oleh kualitas pelayanan, (5) tingkat pertumbuhan pendapatan berpengaruh langsung bersifat signiﬁ kan negatif terhadap Return on Assets (ROA), dan (6) kualitas pelayanan berpengaruh tidak langsung terhadap loyalitas anggota. Studi ini memberikan bukti empiris bagi para pembuat kebijakan dan regulator BMT untuk meningkatkan atribut produk keislaman dan standar kualitas pelayanan.

LOYALITAS WISATAWAN TERHADAP PEMILIHAN OBYEK WISATA GUNA PENINGKATAN PENDAPATAN ASLI DAERAH Nugroho, Wawan Sadtyo; Muhdiyanto, Muhdiyanto; Zuhriyah, Eny
Jurnal Analisis Bisnis Ekonomi Vol 12 No 1 (2014)
Publisher : Universitas Muhammadiyah Magelang

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Penelitian ini bertujuan untuk menguji loyalitas wisatawan terhadap pemilihan Obyek Wisata guna peningkatan Pendapatan Asli Daerah di Kota Magelang. Teknik pengambilan sampel yang dilakukan penelitian ini menggunakan metode purposive sampling sesuai dengan kriteria yang telah ditentukan. Metode pengumpulan data primer yang diperoleh secara langsung dari sumber asli melalui kuesioner dan metode wawancara. Lokasi penelitian ini dilakukan di obyek wisata Museum Sudiman, Museum Diponegoro, Museum Oei Hong Dijen dan Taman Kyai Langgeng. Hasil penelitian ini bahwa kepuasan wisatawan berpengaruh psoitif dan signiﬁ kan terhadap keinginan wisatawan Asing dan Wisawatan Domestik untuk merekomendasikan Obyek wisata di Kota Magelang. Tidak terdapat perbedaan persepsi wisatawan tentang lingkungan, infrastruktur dan aksesibilitas, social dan budaya, hiburan, makanan lokal, dan loyalitas pada Obyek wisata di Kota Magelang. Sedangkan terdapat perbedaan persepsi wisatawan asing dan domestic tentang kepuasan.

The role of grit and self-efficacy in teacher engagement and burnout Lailla, Nor; Rao, Don Gusti; Hakim, Luqman; Nugroho, Wawan Sadtyo
Annals of Human Resource Management Research Vol. 5 No. 4 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i4.3177

Purpose: The purpose of this study is to examine the influence of grit and self-efficacy on work engagement, to identify the relationship between grit and self-efficacy, and to determine how work engagement affects burnout. Research Methodology: This uses a quantitative approach with a type of study. Population in the study: This is a vocational school teacher in seven schools in Jakarta, Bogor, Tangerang, Depok, and South Tangerang. The sample was determined using non-probability sampling techniques, especially convenience sampling. The number of respondents is as many as 107. Data collection techniques use Google Forms. Data analysis techniques using SmartPLS. Results: The results show a positive influence of grit on work engagement, a positive influence of self-efficacy on work engagement, a positive relationship between grit and self-efficacy, and a negative influence of work engagement on burnout. Conclusions: This study concludes that grit and self-efficacy positively influence work engagement, with teachers displaying greater emotional, cognitive, and physical involvement in their work. Grit also enhances self-efficacy, which strengthens engagement, ultimately reducing burnout. These findings emphasize the importance of fostering perseverance and confidence to improve workplace health and productivity in education. Limitations: This study discusses the variables of grit, self-efficacy, work engagement, and burnout. However, there are still many other factors that influence teacher engagement and work burnout, such as principal leadership, organizational support for work-life balance, or other external factors. Contribution: This research suggests that grit and self-efficacy have an important role in work engagement and reducing burnout in teachers, as well as being the basis for developing teacher welfare, especially in Indonesia.

The role of grit and self-efficacy in teacher engagement and burnout Lailla, Nor; Rao, Don Gusti; Hakim, Luqman; Nugroho, Wawan Sadtyo
Annals of Human Resource Management Research Vol. 5 No. 4 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i4.3177

Purpose: The purpose of this study is to examine the influence of grit and self-efficacy on work engagement, to identify the relationship between grit and self-efficacy, and to determine how work engagement affects burnout. Research Methodology: This uses a quantitative approach with a type of study. Population in the study: This is a vocational school teacher in seven schools in Jakarta, Bogor, Tangerang, Depok, and South Tangerang. The sample was determined using non-probability sampling techniques, especially convenience sampling. The number of respondents is as many as 107. Data collection techniques use Google Forms. Data analysis techniques using SmartPLS. Results: The results show a positive influence of grit on work engagement, a positive influence of self-efficacy on work engagement, a positive relationship between grit and self-efficacy, and a negative influence of work engagement on burnout. Conclusions: This study concludes that grit and self-efficacy positively influence work engagement, with teachers displaying greater emotional, cognitive, and physical involvement in their work. Grit also enhances self-efficacy, which strengthens engagement, ultimately reducing burnout. These findings emphasize the importance of fostering perseverance and confidence to improve workplace health and productivity in education. Limitations: This study discusses the variables of grit, self-efficacy, work engagement, and burnout. However, there are still many other factors that influence teacher engagement and work burnout, such as principal leadership, organizational support for work-life balance, or other external factors. Contribution: This research suggests that grit and self-efficacy have an important role in work engagement and reducing burnout in teachers, as well as being the basis for developing teacher welfare, especially in Indonesia.

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