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ANALISIS PENGARUH PARTISIPASI PENGGUNA, KAPABILITAS PERSONEL, DUKUNGAN MANAJEMEN PUNCAK, FORMALISASI PENGEMBANGAN SIA DAN PENDIDIKAN PELATIHAN PENGGUNA TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA SISTEM PENGGAJIAN DI BALAI KESEHATAN INDERA MASYARAKAT Iwan Dwi Purnomo; Bagus Kusuma Ardi; sutono -
DHARMA EKONOMI Vol 27, No 51 (2020)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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AbstractThis study aims to analyze the effect of user participation, personnel capability, top management support, formalization of the development of System of Accountant (SOA), and training education on the performance of SOA on the payroll system at the Central Java Public Senses Health Center (BKIM). The research sample was 58 using the census method. Hypothesis testing known t value for user participation (X1) = 2,427 > t table 2,002 and a significance level of 0.019 < 0.05, meaning that user participation (X1) has a significant positive effect on SOA performance, then hypothesis 1 is accepted. T value for personnel capability (X2) = 2,817 > t table 2,002 and a significance level of 0.007 < 0.05, meaning that the capability of personnel (X2) has a significant positive effect on SOA performance, then hypothesis 2 is accepted. T value for top management support (X3) = 2.479 > t table 2.002 and a significance level of 0.016 <0.05, meaning that top management support has a significant positive effect on SIA performance, then hypothesis 3 is accepted. T value for formalizing the development of AIS (X4) = 1.891 < t table 2.002 and a significance level of 0.064 > 0.05, meaning that the formalization of the development of AIS has no positive effect and is not significant on SOA performance, then hypothesis 4 is rejected. t arithmetic for training Education (X5) = 2.580 > t table 2.002 and a significance level of 0.013 < 0.05, meaning that training education has a significant positive effect on SOA performance, then hypothesis 5 is accepted. Keywords: Performance, Accounting Information System, User Participation, Personal Capabilities, Top Management Support, Formalization, Training and Education Programs AbstrakPenelitian ini bertujuan menganalisis pengaruh partisipasi pengguna, kapabilitas personel, dukungan manajemen puncak, formalisasi pengembangan SIA, dan Pendidikan pelatihan terhadap kinerja SIA pada sistem penggajian di Balai Kesehatan Indera Masyarakat (BKIM) Provinsi Jawa Tengah. Sampel penelitian sejumlah 58 dengan menggunakan metode sensus. Pengujian Hipotesis diketahui nilai t hitung untuk partisipasi pengguna (X1) = 2,427 > t tabel 2,002 dan tingkat signifikansi 0,019 < 0,05, artinya partisipasi pengguna (X1) berpengaruh positif signifikan terhadap Kinerja SIA, maka hipotesa 1 diterima. Nilai t hitung untuk kapabilitas personel (X2) = 2,817 > t tabel 2,002 dan tingkat signifikansi 0,007 < 0,05, artinya kapabilitas personel (X2) berpengaruh positif signifikan terhadap Kinerja SIA, maka hipotesa 2 diterima. Nilai t hitung untuk dukungan manajemen puncak (X3) = 2,479 > t tabel 2,002 dan tingkat signifikansi 0,016 < 0,05, artinya dukungan manajemen puncak berpengaruh positif signifikan terhadap Kinerja SIA, maka hipotesis 3 diterima. Nilai t hitung untuk formalisasi pengembangan SIA (X4) = 1,891 < t tabel 2,002 dan tingkat signifikansi 0,064 > 0,05, artinya formalisasi pengembangan SIA tidak berpengaruh positif dan tidak signifikan terhadap Kinerja SIA, maka hipotesis 4 ditolak. t hitung untuk Pendidikan pelatihan (X5) = 2,580 > t tabel 2,002 dan tingkat signifikansi 0,013 < 0,05, artinya Pendidikan pelatihan berpengaruh positif signifikan terhadap Kinerja SIA, maka hipotesis 5 diterima. Kata Kunci : Kinerja, Sistem Infomasi Akuntansi, Partisipas Pengguna, Kapabilitas Personal, Dukungan Manajemen Puncak, Formalisasi, Program Pelatihan dan Pendidikan

PENGAMPUNAN PAJAK (TAX AMNESTY) DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (TAX COVERAGE) DI INDONESIA CRITICAL REVIEW sutono -; Bagus Kusuma Ardi
DHARMA EKONOMI Vol 26, No 50 (2019)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACT Taxes are the largest source of state revenue for Indonesia. This is because Indonesia's state revenue still depends on the tax revenue sector, so that the level of compliance of taxpayers (Tax Covarage) plays an important role in the success of the government in determining the amount of state revenue from the tax sector. One factor that can affect the level of tax compliance in Indonesia is tax amnesty. The Tax Amnesty Program is a form of giving tax relief to taxpayers in an effort to increase tax compliance. With the Tax Amnesty program, it is expected that taxpayers will be more tax-compliant due to getting tax breaks for unpaid taxes. In addition to tax amnesty, tax sanctions can also affect the level of tax compliance in Indonesia. Tax sanction is an action in the form of punishment given to taxpayers who violate taxation rules or laws. These tax regulations or laws are guidelines for taxpayers to do something related to taxation. If taxpayers violate regulations, both regulations relating to general provisions and tax procedures, then taxpayers will be given sanctions, in the form of tax sanctions. With this tax sanction, it is expected that taxpayers can fulfill all tax obligations and implement their tax rights. Keywords: Tax Amnesty, Tax Sanctions, Taxpayer Compliance AbstrakPajak adalah sumber penerimaan negara Indonesia yang terbesar. Hal ini dikarenakan pendapatan negara Indonesia masih bergantung pada sektor penerimaan pajak, sehingga dengan demikian tingkat kepatuhan Wajib Pajak (Tax Covarage) memegang peranan penting terhadap keberhasilan pemerintah dalam menentukan besarnya penerimaan negara dari sektor pajak. Salah satu faktor yang dapat mempengaruhi terhadap tingkat kepatuhan wajib pajak di Indonesia adalah pengampunan pajak (Tax Amnesty). Program Tax Amnesty ini merupakan salah satu bentuk pemberian keringanan pajak yang ditujukan kepada Wajib Pajak sebagai upaya untuk peningkatan kepatuhan pajak. Dengan program Tax Amnesty diharapkan Wajib Pajak lebih patuh pajak dikarenakan mendapatkan keringanan pajak untuk pajak yang belum terbayarkan. Selain pengampunan pajak, sanksi pajak juga dapat mempengaruhi terhadap tingkat kepatuhan wajib pajak di Indonesia. Sanksi pajak merupakan suatu tindakan berupa hukuman yang diberikan kepada Wajib Pajak yang melanggar peraturan atau undang-undang perpajakan. Peraturan atau undang-undang perpajakan ini merupakan rambu-rambu bagi Wajib Pajak dalam melakukan sesuatu yang berkaitan dengan perpajakan. Apabila Wajib Pajak melanggar peraturan, baik peraturan yang berkaitan dengan ketentuan umum maupun tata cara perpajakan, maka Wajib Pajak akan diberikan sanksi, yang berupa sanksi pajak. Dengan pemberian sanksi pajak ini diharapkan Wajib Pajak dapat memenuhi semua kewajiban perpajakan dan melaksanakan hak perpajakannya. Kata kunci: Pengampunan Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019) Yohan Aditama Putra; Batista Sufa Kefi; Bagus Kusuma Ardi
DHARMA EKONOMI Vol 29, No 55 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThis study aims to determine the effect of capital structure, firm size, and profitability on firm value. The population of this study is the food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 research period, totaling 26 companies. This study uses a purposive sampling method with a total sample of 13 companies which are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The analytical model used in this study is a multiple linear regression analysis model carried out with the help of the SPSS version 25 computer program. The results of the study show that capital structure has a positive effect on firm value. Firm size has a positive effect on firm value. Profitability has a positive effect on firm value. Keywords: Capital Structure, Firm Size, Profitability, Firm Value ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh struktur modal, ukuran perusahaan, dan profitabilitas terhadap nilai perusahaan. Populasi penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode penelitian tahun 2016-2019 yang berjumlah sebanyak 26 perusahaan. Penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 13 perusahaan yang merupakan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi linier berganda yang dilakukan dengan bantuan program komputer SPSS versi 25. Hasil dari penelitian menunjukkan struktur modal berpengaruh positif terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif terhadap nilai perusahaan. Profitabilitas berpengaruh positif terhadap nilai perusahaan. Kata Kunci : Struktur Modal, Ukuran Perusahaan, Profitabilitas, Nilai Perusahaan

ANALISIS EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA PADA ANGGARAN PENDAPATAN DAN BELANJA DESA TAHUN 2021 DI DESA RINGINKIDUL KECAMATAN GUBUG KABUPATEN GROBOGAN Muhammad Abdul Rosid; Riana Sitawati; Sutono .; Bagus Kusuma Ardi
DHARMA EKONOMI Vol 29, No 56 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThis study aims to determine the Effectiveness of Managing Village Fund Allocations in the Village Revenue and Expenditure Budget, the inhibiting factors for managing Village Fund Allocations, and community empowerment, and the role of the BPD in overseeing the management of APBDes in Ringinkidul Village, Gubug District, Grobogan Regency in 2021. This type of research is research descriptive qualitative with the effectiveness ratio. The type of data in this research is primary data and secondary data with research subjects conducted by interview. The results of this study show that the Effectiveness of Village Fund Allocation Management in Ringinkidul Village in 2021 is included in the effective category, with an effective level of (100%). 90% of village programs implemented. During the planning stage, starting with the formation of the Activity Implementation Team (TPK) and the results of the Muses, community participation was very good and active in every activity, due to the transparency of the information conveyed by village officials to the community. The implementation phase can be said to be effective, where the use of the Village Fund Allocation budget can be resolved properly. In the accountability stage, the Village Fund Allocation management process is included in the effective category, where the preparation of accounting reports is prepared by the village government and there is an assessment from the District Inspectorate which acknowledges that accountability in Ringinkidul Village is very good and timely. Factors that hinder the management of Village Fund Allocations in Ringinkidul Village are natural weather factors. Keywords: Effectiveness, Management, Allocation of Village Funds, Village Revenue, and Expenditure Budget ABSTRAKPenelitian ini bertujuan untuk mengetahui Efektivitas Pengelolaan Alokasi Dana Desa Pada Anggaran Pendapatan dan Belanja Desa, faktor penghambat pengelolaan Alokasi Dana Desa, dan pemberdayaan masyarakat serta peran BPD dalam mengawasi pengelolaan APBDes di Desa Ringinkidul Kecamatan Gubug Kabupaten Grobogan pada tahun 2021. Jenis penelitian ini adalah penelitian kualitatif deskriptif dengan rasio efektivitas. Jenis data dalam penelitian ini adalah data primer dan data sekunder dengan subjek penelitian dilakukan dengan wawancara. Hasil penelitian ini menunjukan Efektifitas Pengelolaan Alokasi Dana Desa di Desa Ringinkidul Tahun 2021 termasuk dalam kategori efektif, dengan tingkat efektivitas sebesar (100%). Program desa yang terlaksana sebanyak 90%. Tahap perencanaan, dimulai dengan pembentukan Tim Pelaksana Kegiatan (TPK) dan hasil Musdes partisipasi masyarakat sangat baik dan aktif disetiap kegiatan, dikarenakan transparansi informasi yang disampaikan oleh perangkat desa kepada masyarakat. Tahap pelaksanaan dapat dikatakan efektif, dimana penggunaan anggaran Alokasi Dana Desa dapat terselesaikan dengan baik. Tahap pertanggungjawaban, proses pengelolaan Alokasi Dana Desa termasuk dalam kategori efektif, dimana penyususnan laporan pertanggungjawaban disusun oleh pemerintah desa serta adanya penilaian dari Inspektorat Kabupaten yang mengakui pertanggungjawaban di Desa Ringinkidul sudah sangat baik dan tepat waktu. Faktor-faktor yang menghambat dalam pengelolaan Alokasi Dana Desa di Desa Ringinkidul adalah faktor cuaca alam. Kata Kunci: Efektivitas, Pengelolaan, Alokasi Dana Desa, Anggaran pendapatan dan Belanja Desa (APBDes).

ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DI PT PERTANI (PERSERO) WILAYAH JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA Bagus Kusuma Ardi; Wijaya Eka S; sutono .
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 26, No 46 (2019)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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the application of accounting information systems on the performance of accounting information systems at PT Pertani (Persero) in the Central Java Region and the Special Region of Yogyakarta. the sample amounted to 54 respondents taken by purposive sample method or only those that meet certain criteria such as in the section that relates only to this study. Hypothesis Testing is known that the value of t count for User Participation in the Development of SIA (X1) = 2.529> t table 2.0057 and significance level 0.033 <0.05 with β1¬¬ = 0.332 with positive direction means Participation of Users in SIA Development (X1) significant positive effect on SIA Performance (Y), then hypothesis 1 is accepted. t count for Personal Capability (X2) = 2.147> t table 2.0057 and significance level 0.037 <0.05 with β2 = 0.330 with positive direction means Persona Capability (X2) has a significant positive effect on SIA Performance (Y). t count for Peak Management Support (X3) = 3.147> t table 2.0057 and a significance level of 0.003 <0.05 with β3 = 0.442 with the positive direction of its meaning Top Management Support (X3) has a significant positive effect on SIA Performance (Y). t count for Formalization of SIA Development (X4) = 2.208> t table 2.0057 and significance level 0.032 <0.05 with β4 = 0.462 with a positive direction which means Formalization of SIA Development (X4) has a significant positive effect on SIA Performance (Y). t count for User Training and Education Program (X5) = 2.325> t table 2.0057 and significance level 0.024 <0.05 with β5 = 0.442 with positive direction means the Training and User Education Program (X5) has a significant positive effect on SIA Performance ( Y). Keywords: Performance, Accounting Information System, User Participation, Personal Capability, Top Management Support, Formalization, Training and Education Program ABSTRAKPenelitian ini bertujuan menganalisis pengaruh penerapan system informasi akuntansi terhadap kinerja system informasi akuntansi di PT Pertani (Persero) Wilayah Jawa Tengah dan Daerah Istimewa Yogyakarta. sampelnya berjumlah 54 orang responden yang diambil dengan metode purposive sample atau hanya yang memenuhi kriteria tertentu seperti pada bagian yang berhubungan saja dengan penelitian ini. Pengujian Hipotesis diketahui bahwa nilai t hitung untuk Partisipasi Pengguna Dalam Pengembangan SIA (X1) = 2,529 > t tabel 2,0057 dan tingkat signifikansi 0,033 < 0,05 dengan β1= 0,332 dengan arah positif artinya Partisipasi Pengguna Dalam Pengembangan SIA (X1) berpengaruh positif signifikan terhadap Kinerja SIA (Y), maka hipotesa 1 diterima. t hitung untuk Kapabilitas Personal (X2) = 2,147 > t tabel 2,0057 dan tingkat signifikansi 0,037 < 0,05 dengan 2 = 0,330 dengan arah positif artinya Kapabilitas Persona (X2) berpengaruh positif signifikan terhadap Kinerja SIA (Y). t hitung untuk Dukungan Manajemen Puncak (X3) = 3,147 > t tabel 2,0057 dan tingkat signifikansi 0,003 < 0,05 dengan 3 = 0,442 dengan arah positi fartinya Dukungan Manajemen Puncak (X3) berpengaruh positif signifikan terhadap Kinerja SIA (Y). t hitung untuk Formalisasi Pengembangan SIA (X4) = 2,208 > t tabel 2,0057 dan tingkat signifikansi 0,032 < 0,05 dengan = 0,462 dengan arah positif artinya Formalisasi Pengembangan SIA (X4) berpengaruh positif signifikan terhadap Kinerja SIA (Y). t hitung untuk Program Pelatihan dan Pendidikan Pengguna (X5) = 2,325 > t tabel 2,0057 dan tingkat signifikansi 0,024 < 0,05 dengan = 0,442 dengan arah positif artinya Program Pelatihan dan Pendidikan Pengguna (X5) berpengaruh positif signifikan terhadap Kinerja SIA (Y). Kata Kunci : Kinerja, Sistem Infomasi Akuntansi, Partisipas Pengguna, Kapabilitas Personal, Dukungan Manajemen Puncak, Formalisasi, Program Pelatihan dan Pendidikan

Pemahaman Akutansi, Sistem Pengendalian Internal Dan Teknologi Informasi Yang Mempengaruhi Kualitas Laporan Keuangan Pada Era Pandemi Covid-19 Bayu Susanti; Bagus Kusuma Ardi; Batista Sufa Kefi
Jurnal Manajemen Kreatif dan Inovasi Vol. 1 No. 2 (2023): April : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v1i2.269

The purpose of this study was to determine the effect of understanding accounting, internal control systems and information technology on the quality of CV's financial reports. Woodpoindo Semarang in the Era of the Covid-19 Pandemic. The population in this study are managers and their staff and the financial management section, while the sample is 45 employees. The research data were tested for normality with classical assumptions and processed with the SPSS Version 23.0 program, then analyzed using multiple linear regression. The results of the study are as follows: 1.) Understanding of accounting has no effect on the quality of financial reports as evidenced by the t-value of 0.468 which is less than the t-table value of 1.682 and the significance number of 0.642 is greater than the α value of 0.05. Thus H1 is rejected. 2.) The internal control system has a positive effect on the quality of financial reports as evidenced by the t-count value of 19.785 greater than the t-table value of 1.682 and a significance number of 0.000 which is less than the α value of 0.05. Thus, H2 is accepted. 3.) Information technology has an effect on the quality of financial reports as evidenced by the t-count value of 3.576 greater than the t-table value of 1.682 and a significance number of 0.001 which is less than the α value of 0.05. Thus, H3 is accepted.

TOTAL ASET, SISTEM PENGENDALIAN INTERNAL, LEVERAGE, ROA DAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC Bagus Kusuma Ardi; Sutopo Sutopo; Sri Harjanto
JURNAL STIE SEMARANG Vol 15 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i1.616

Tema penelitian ini adalah Audit Delay, bertujuan menganalisis pengaruh total aset, sistem pengendalian intern, leverage dan return on asset terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2020. Populasi meliputi semua perusahaan go public yang terdaftar di BEI, berjumlah 786 perusahaan dan diambil sebagai sampel sebanyak 87 perusahaan yang dipilih secara random. Analisis menggunakan metode regresi linier berganda, yang hasilnya menunjukkan total aset tidak berpengaruh signifikan terhadap audit delay, leverage berpengaruh positif signifikan terhadap audit delay, sedangkan system pengendalian intern dan return on asset berpengaruh negatif signifikan terhadap audit delay.

Pemahaman Akutansi, Sistem Pengendalian Internal Dan Teknologi Informasi Yang Mempengaruhi Kualitas Laporan Keuangan Pada Era Pandemi Covid-19 Bayu Susanti; Bagus Kusuma Ardi; Batista Sufa Kefi
Jurnal Manajemen Kreatif dan Inovasi Vol. 1 No. 2 (2023): April : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v1i2.269

The purpose of this study was to determine the effect of understanding accounting, internal control systems and information technology on the quality of CV's financial reports. Woodpoindo Semarang in the Era of the Covid-19 Pandemic. The population in this study are managers and their staff and the financial management section, while the sample is 45 employees. The research data were tested for normality with classical assumptions and processed with the SPSS Version 23.0 program, then analyzed using multiple linear regression. The results of the study are as follows: 1.) Understanding of accounting has no effect on the quality of financial reports as evidenced by the t-value of 0.468 which is less than the t-table value of 1.682 and the significance number of 0.642 is greater than the α value of 0.05. Thus H1 is rejected. 2.) The internal control system has a positive effect on the quality of financial reports as evidenced by the t-count value of 19.785 greater than the t-table value of 1.682 and a significance number of 0.000 which is less than the α value of 0.05. Thus, H2 is accepted. 3.) Information technology has an effect on the quality of financial reports as evidenced by the t-count value of 3.576 greater than the t-table value of 1.682 and a significance number of 0.001 which is less than the α value of 0.05. Thus, H3 is accepted.

Analisis Penerapan Sistem Informasi Akuntansi Persediaan Dalam Menunjang Proses Produksi Pada Perusahaan Manufaktur Pt. Pan Pacific Jakarta Cabang Semarang Batista Sufa Kefi; Bagus Kusuma Ardi
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3701

The purpose of this research is to determine the application of the inventory accounting information system in supporting the production process at the manufacturing company PT. Pan Pacific Jakarta Semarang Branch and problems in its implementation. The research location is at PT. Pan Pacific Jakarta Semarang Branch. Analysis tools use data reduction, presenting data, and verifying conclusions. The results of the research obtained information namely PT. PAN Pacific Jakarta Semarang Branch has successfully implemented control of incoming goods through recording using a system, enabling evaluation of goods inventory. Using the Provider Inventory System with output in Excel format makes it easier to present and document data in the form of soft files and hard files. Before data is entered, incoming and outgoing goods are recorded as an initial report. The FIFO system assessment runs smoothly, as evidenced by the storage of incoming and outgoing goods data, as well as reports reflecting transaction results. Even though PT. PAN Pacific Jakarta Semarang Branch has carried out the inventory function in accordance with accounting theory, the documentation and procedures used are not fully appropriate. The use of only delivery letters as documents and the incompatibility of procedures with accounting theory indicate room for improvement in the implementation of inventory accounting information systems.

Pengaruh Keputusan Investasi, Pendanaan, dan Kebijakan Dividen terhadap Nilai Perusahaan pada Perusahaan Manufaktur di BEI 2020 – 2022 Bagus Kusuma Ardi; Batista Sufa Kefi
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 6 (2023): DESEMBER : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v1i6.410

This study aims to determine the effect of investment decisions, funding decisions, and dividend policies on firm value in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study is 34 companies that are included in the food and beverage sector which are listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used is purposive sampling with certain criteria, so that the final sample that can be used is 13 companies. Research results obtained using SPSS version 17. The results of the study using the F test showed that the Fcount was 11.503> he F table was 3.267 with a significant value of 0.000 0.05 and it could be concluded that simultaneously it was accepted. The results of ui t calculate the investment decision (X1) of 4.673 > 2.030 and a significant value of 0.000 <0.050, t calculate the funding decision (X2) of 2.034 > 2.030 and a significant value of 0.050 <0.050, and t calculate the dividend policy (X3) of -0.484 <2.030 and a significant value of 0.631 0.050. This shows that X1 and X2 have an effect and are significant while X3 has no effect and is not significant on the value of the Company.

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