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Journal : KALBISIANA Jurnal Sains, Bisnis dan Teknologi

Pengaruh Likuiditas dan Solvabilitas Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Intervening Agnes Tamara Indira; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to determine the effect of liquidity and solvency on firm value with profitability as an intervening.. Using the population of consumer goods listed on the IDX in 2016-2020. The sampling technique used in this study is purposive sampling with a total of 125 observations on consumer goods companies sector. The analytical technique used in this research is Multiple Linear Regression and path analysis. The hypothesis is accepted if the probability value is 0.05. The results of this study indicate that: (1) liquidity has no effect on firm value, (2) solvency has no effect on firm value, (3) liquidity has no effect on profitability, (4) solvency has no effect on profitability, (5) profitability has no effect on profitability. on firm value, (6) profitability does not mediate liquidity on firm value, (7) profitability does not mediate solvency on firm value.
Pengaruh Profitabilitas, Likuiditas, Intensitas Aset Tetap, Intensitas Persediaan, dan Komisaris Independen Terhadap Manajemen Pajak Medika Purnama Sari Sinaga; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The effective tax rate is the effective corporate tax rate and can be calculated from the total income of taxpayer income divided by profit before taxation. This research aims to analyze the influence profitability, liquidity, capital intensity, inventory intensity, and independent commissioners towards the effective tax rates. The population in this research are all of the mining companies listed on the Indonesian Stock Exchange (IDX) in the period 2015 - 2019. The sample selection by using purposive sampling and obtain a sample of 9 companies or 45 observation data. The data analysis method used in this research is multiple linear regression by using eViews9. The partially result showed that profitability affected negatively towards effective tax rate. Liquidity, capital intensity, inventory intensity, and independent commissioner does not affect towards effective tax rate.
Pengaruh Likuiditas, Solvabilitas dan Intensitas Modal terhadap Financial Distress dengan Profitabilitas Sebagai Pemoderasi pada Sektor Transportasi Annisa Sakinah Jaya; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to determine the effect of liquidity, solvency and capital intensity on financial distress with profitability as moderating. Liquidity was measured using the current ratio, solvency was measured using the debt equity ratio, capital intensity was measured using the capital intensity ratio, and financial distress was measured using the Altman Z-score method. The population uses transportation sector companies listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 155 observational data on transportation sector companies. The analytical technique used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if the probability value is 0.05. The results show that: (1) Liquidity has a positive effect on financial distress, (2) Solvency has a negative effect on financial distress, (3) Capital intensity has a negative effect on financial distress, (4) Profitability weakens the influence of liquidity on financial distress, (5) Profitability weakens the effect of solvency on financial distress, (6) Profitability does not moderate the effect of capital intensity on financial distress.
Pengaruh Intellectual Capital dan Net Interest Margin Terhadap Kinerja Keuangan Sektor Perbankan Dimoderasi Pertumbuhan Dana Pihak Ketiga Wulan Sari Ardiyanti; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to determine the effect of intellectual capital and net interest margin on financial performance moderated by the growth of third party funds. Intellectual capital is measured by the Value Added Intellectual Capital (VAICTM) method, net interest margin is measured by the ratio of interest income to earning assets, and financial performance is measured by Return on equity (ROE). Using the population of banking companies listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 200 observations at banking companies. The analytical technique used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if the probability value is 0.05. The results of this study indicate that: (1) intellectual capital has no effect on financial performance, (2) net interest margin has no effect on financial performance, (3) growth of third party funds strengthens the influence of intellectual capital on financial performance, (4) growth of third party funds the third does not moderate the effect of net interest margin on financial performance.
Pengaruh Intensitas Modal, Struktur Modal, Perputaran Modal Kerja Terhadap Kinerja Keuangan Dimoderasi Komisaris Independen Nathasya Mutiara Cahyani Kurniawan; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to analyze the effect of Capital Intensity, capital structure, working capital turnover on financial performance moderated by independent commissioners. Capital Intensity was measured using the Capital Intensity ratio, capital structure was measured using the Debt To Equity Ratio, working capital turnover was measured using working of capital turnover (WCTO), financial performance was measured using Return On Assets. The population used in this study uses companies listed in the food and beverage sektor that are listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 105 observations. The analytical method used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if the probability value is 0.05. The results showed that Capital Intensity, capital structure and working capital turnover had no effect on financial performance, independent commissioners did not moderate the effect of Capital Intensity, capital structure and working capital turnover on financial performance.
Pengaruh Keberhasilan Diri dan Toleransi akan Risiko Terhadap Motivasi Berwirausaha pada Mahasiswa Fakultas Bisnis di Jakarta Cindy Metta Saputra; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study was conducted to analyze whether self-efficacy motivation and risk tolerance affect students' desire to become entrepreneurs. The research population is students of the Faculty of Business from universities in DKI Jakarta and the sample obtained is 125 respondents. The sampling technique used in this research is accidental sampling. The analytical method used is multiple linear regression. The research data were analyzed using Eviews 9. The results showed that self-efficacy and risk tolerance had a positive influence on entrepreneurial motivation for students at the Faculty of Business in Jakarta
Pengaruh Frekuensi Perdagangan, Volume Perdagangan, Kapitalisasi Pasar dan Trading Day Terhadap Return Saham Sektor Pertanian Cynthia dewi Suhendar; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 1 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to determine the effect of trading frequency, trading volume, trading capitalization and trading days on stock returns. The period used in this study starts from 2018 to 2021. Quantitative methods are used in the preparation of the research. The main groups of this research are agricultural companies listed on the Indonesia Stock Exchange. Sampling was carried out using appropriate sampling techniques. Data analysis was performed using multiple linear regression analysis. The results showed that the frequency of stock trading affects stock performance, trading volume affects stock performance, market price affects stock performance, and trading day does not affect stock performance. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh frekuensi perdagangan, volume perdagangan, kapitalisasi perdagangan dan hari perdagangan terhadap return saham. Periode yang digunakan dalam penelitian ini dimulai dari tahun 2018 sampai dengan tahun 2021. Metode kuantitatif digunakan dalam penyusunan penelitian. Kelompok utama penelitian ini adalah perusahaan pertanian yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel dilakukan dengan teknik sampling yang tepat. Analisis data dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa frekuensi perdagangan saham mempengaruhi kinerja saham, volume perdagangan saham mempengaruhi kinerja saham, harga pasar mempengaruhi kinerja saham, dan hari perdagangan tidak mempengaruhi kinerja saham.