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All Journal Jurnal Ekonomi Kuantitatif Terapan Manajemen Bisnis Kompetensi Akuntansi Krida Wacana Infestasi Proceeding SENDI_U Primanomics : Jurnal Ekonomi & Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Pendidikan dan Konseling Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah Manajemen Kesatuan International Journal of Community Service Komitmen : Jurnal Ilmiah Manajemen International Journal of Science and Society (IJSOC) Journal of Social And Economics Research Jurnal Keuangan dan Perbankan Eduvest - Journal of Universal Studies Majority Science Journal Jurnal Akuntansi journal of social and economic research Atestasi : Jurnal Ilmiah Akuntansi
Tampubolon, Lambok D.R.
Faculty Of Economics And Business Krida Wacana Christian University, Indonesia
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Public Health Social Sciences Other

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PENGARUH CSR DISCLOSURE DAN GCG TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2012-2014) Wibowo, Santoso; ., Yokhebed; DR Tampubolon, Lambok
Proceeding SENDI_U 2016: SENDI_U
Publisher : Proceeding SENDI_U

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengungkapan CSR dan GCG pada nilai perusahaan dan kinerja keuangan sebagai variabel intervening.Sampel yang digunakan dalam penelitian ini dipilih berdasarkan metode populasi, untuk perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada 2012-2014.metode analisisnya adalah regresi linear simultan untuk menguji panel CSR dan GCG terhadap nilai perusahaan dan kinerja keuangan sebagai variabel intervening.Hasil penelitian menunjukkan bahwa CSR berpengaruh negatif terhadap nilai perusahaan, GCG tidak berpengaruh pada nilai perusahaan, CSR dan GCG tidak berpengaruh pada kinerjakeuangan, GCG mempengaruhi nilai perusahaan melalui kinerja keuangan, dan CSR memiliki tidak berpengaruh pada nilai perusahaan melalui kinerja keuangan sebagai variabel intervening,Kata Kunci: CSR Disclosure, Good Cooperate Governance, Nilai perusahaan, Kinerja keuangan.
PENGARUH BUDAYA ORGANISASI, MOTIVASI KERJA, LINGKUNGAN KERJA DAN INSENTIF TERHADAP KINERJA PEGAWAI DENGAN KEPEMIMPINAN SEBAGAI VARIABEL INTERVENING DI BANK CIMB SEMARANG Tampubolon, Lambok D.R.
Manajemen Bisnis Kompetensi Vol. 11 No. 01 Januari - Juni 2016
Publisher : Manajemen Bisnis Kompetensi

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Abstract

ABSTRACTThis study takes the object at Bank CIMB Semarang using respondents are employees who work at the bank intended to determine employee performance and the factors that affect employee performance. The purpose of this study was to determine the influence of organizational culture, work motivation, work environment and incentives to employee performance with leadership as an intervening variable in Bank CIMB Semarang. Samples are partially or vice studied in the population. Sample collection techniques using the cen­sus sampling is done to all regular employees who are still actively working at Bank CIMB Semarang as many as 73 people. Results of testing the first hypothesis which states that there is a positive influence of organizational culture on employee performance with leader­ship as an intervening variable, accepted. Results of testing the second hypothesis which states that there is a positive influence between work motivation on employee performance with leadership as an intervening variable, accepted. Results of testing the third hypothesis which states that there is a positive influence between work environment to employee per­formance with leadership as an intervening variable, accepted. Results of testing the fourth hypothesis which states that there is a positive influence between incentives to employee performance with leadership as an intervening variable, accepted. The fifth hypothesis test results stating that there is a positive influence between the leadership of the performance of employees, received. The suggestions can be submitted is Chairman of Bank needs to improve the culture in the organization to cultivate innovation employees to the company’s progress, the culture of gift ideas that help solving problems in the company, working pro­cedures done well, the selection of hiring done selectively and the guarantee of the quality of work employees. Leaders need to increase the motivation of employees by providing a challenge to the employee in completing the work, the suggestions and new ideas from employees, the work carried out employees in accordance with the expectations of leader­ship, lack of respect for employees who experienced employees trying to do a search of new things to help other employees and the existence of a good rapport with other employ­ees. Leaders need to improve the working environment of employees by means of lighting conditions need to be considered, the cleanliness of the room needs to be maintained, the neatness of the rooms need to be considered, and the existence of good relations between employees and management. Bank leaders also need to consider reasonable incentives and provide additional bonuses, commissions and overtime pay in accordance with the workload of employees.Keywords: budaya organisasi, motivasi kerja, lingkungan kerja dan insentif terhadap kinerja pegawai dengan kepemimpinan
Analisis Manfaat Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2009-2010 Tampubolon, Lambok D.R.; Pakpahan, Yunus
Akuntansi Krida Wacana VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Akuntansi Krida Wacana

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Abstract

PENGARUH BUDAYA ORGANISASI, MOTIVASI KERJA, LINGKUNGAN KERJA DAN INSENTIF TERHADAP KINERJA PEGAWAI DENGAN KEPEMIMPINAN SEBAGAI VARIABEL INTERVENING DI BANK CIMB SEMARANG Tampubolon, Lambok D.R.
Manajemen Bisnis Kompetensi Vol. 11 No. 01 Januari - Juni 2016
Publisher : Manajemen Bisnis Kompetensi

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Abstract

ABSTRACTThis study takes the object at Bank CIMB Semarang using respondents are employees who work at the bank intended to determine employee performance and the factors that affect employee performance. The purpose of this study was to determine the influence of organizational culture, work motivation, work environment and incentives to employee performance with leadership as an intervening variable in Bank CIMB Semarang. Samples are partially or vice studied in the population. Sample collection techniques using the cen­sus sampling is done to all regular employees who are still actively working at Bank CIMB Semarang as many as 73 people. Results of testing the first hypothesis which states that there is a positive influence of organizational culture on employee performance with leader­ship as an intervening variable, accepted. Results of testing the second hypothesis which states that there is a positive influence between work motivation on employee performance with leadership as an intervening variable, accepted. Results of testing the third hypothesis which states that there is a positive influence between work environment to employee per­formance with leadership as an intervening variable, accepted. Results of testing the fourth hypothesis which states that there is a positive influence between incentives to employee performance with leadership as an intervening variable, accepted. The fifth hypothesis test results stating that there is a positive influence between the leadership of the performance of employees, received. The suggestions can be submitted is Chairman of Bank needs to improve the culture in the organization to cultivate innovation employees to the company’s progress, the culture of gift ideas that help solving problems in the company, working pro­cedures done well, the selection of hiring done selectively and the guarantee of the quality of work employees. Leaders need to increase the motivation of employees by providing a challenge to the employee in completing the work, the suggestions and new ideas from employees, the work carried out employees in accordance with the expectations of leader­ship, lack of respect for employees who experienced employees trying to do a search of new things to help other employees and the existence of a good rapport with other employ­ees. Leaders need to improve the working environment of employees by means of lighting conditions need to be considered, the cleanliness of the room needs to be maintained, the neatness of the rooms need to be considered, and the existence of good relations between employees and management. Bank leaders also need to consider reasonable incentives and provide additional bonuses, commissions and overtime pay in accordance with the workload of employees.Keywords: budaya organisasi, motivasi kerja, lingkungan kerja dan insentif terhadap kinerja pegawai dengan kepemimpinan
Analisis Manfaat Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2009-2010 Lambok D.R. Tampubolon; Yunus Pakpahan
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Jurnal Akuntansi

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Abstract

Pengaruh Tekanan Ketaatan, Pengetahuan, Dan Pengalaman Auditor Terhadap Audit Judgment Lambok Tampubolon
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4870

Abstract

This research is quantitative research. The data used in this study is primary data by distributing questionnaires to public accounting firms domiciled in DKI Jakarta. The population in this study were auditors who worked in the Public Accounting Office. Questionnaires were distributed as many as 130 questionnaires and data that could be processed as many as 100 questionnaires. Data is processed using the help of SPSS 23. The purpose of this study is to examine the effect of auditor compliance, knowledge and experience on audit judgment. From a sample of 17 public accounting firms in DKI Jakarta, this study shows that: (1) obedience pressure has a significant positive effect on audit judgment, (2) knowledge has a significant positive effect on judgment audits, and (3) auditor experience has no effect on judgment audit.
The Effect Of Capital Structure Mediation On The Influence Of Liquidity And Profitability On Firm Value Laprina Siahaan; Lambok DR Tampubolon; Deni Iskandar
Primanomics : Jurnal Ekonomi & Bisnis Vol 19 No 3 (2021): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v19i3.634

Abstract

The title of this research is "The Effect of Capital Structure Mediation on the Effect of Liquidity and Profitability on Firm Value". The purpose of this study is that real estate companies listed on the Indonesia Stock Exchange (IDX) know the factors that can affect Firm Value, as well as the effect of capital structure as a mediation. The independent variables used in this study are Liquidity, Profitability, and Capital Structure. The population used is the financial statements of real estate companies for the period 2016 to 2019. The purposive sampling method was used to take the research sample. There are at least 25 companies that were successfully taken in this study. The results of this study indicate that the Profitability and Capital Structure variables have a positive influence on Firm Value, while Liquidity does not. The coefficient of determination shows that 21% of the Firm value can be explained by using these three variables. Liquidity and Profitability have a negative influence on the Capital Structure. Also, the function of capital structure is able to mediate the effect of Liquidity on Firm Value, while Profitability does not. The coefficient of determination shows 38% of Firm Value which is associated with the variables of Liquidity, Profitability, and Capital Structure as mediation
The Effect Of Firm Size And Total Assets Turnover (Tato) On Firm Value Mediated By Profitability In Wholesale And Retail Sector Companies Mario Hasangapon; Deni Iskandar; Eka Desy Purnama; Lambok DR Tampubolon
Primanomics : Jurnal Ekonomi & Bisnis Vol 19 No 3 (2021): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v19i3.635

Abstract

This research is a quantitative study from financial reports of wholesale and retail companies from 2016 to 2019 which are listed in Indonesia Stock Exchange, which aim to find out: 1) The effect of Firm Size on Firm Value (2) The effect of Total Asset Turnover (TATO) against Firm Value, (3) The effect of Profitability on Firm Value, (4) The effect of Firm Size on Profitability, (5) The effect of Total Asset Turnover (TATO) on Profitability as mediator and (7) The effect of Total Asset Turnover (TATO) on Firm Value with Profitability as mediation. The company’s management will provide good performance which can be observed from the financial reports. This will give signals to the investors that the company is in good condition so that the investors are willing to invest their funds in that company. The samples from this study is trading companies consisting of 47 wholesale companies and 15 retail companies in which 15 companies are matched with the criteria. The sample selection technique used is purposive sampling to obtain 15 out of 57 companies matched with the criteria to be tested. This study used a multiple linear regression analysis techniques using SPSS 25. The data analysis technique used in this study is the classical assumption test including the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The data analysis used to test the hypothesis is the f test and t test and path analysis to test the mediation of profitability. In the variable of firm size, TATO and profitability on firm value, have a determinant value R2 of .313, on the other hand, the variable firm size and TATO on profitability has a determinant value of R2 of .074. In conclusion, (1) The size of a company has no significant effect on Firm Value with the Sig. result .317 (2) TATO has a significant positive effect on Firm Value with Sig. result .000 (3) Profitability has a positive significant effect on Firm Value with Sig. ROA .007 (4) The firm size has a significant positive effect on probability with value Sig. result .012 (5) TATO has no significant effect on Probability with Sig. result .0480 (6) Profitability is able to mediate firm size on firm value (7) Profitability is unable to mediate TATO on firm value.
The Moderating Effects Of Enterprise Risk Management (Erm) On Managerial Ownership, Leverage, And Company Growth On Company Value In The Financial Industry Sector Listed On Indonesia Stock Exchange 2015-2019 Geo Fanny Aprilia; Rudolf Lumban Tobing; Lambok DR Tampubolon
Primanomics : Jurnal Ekonomi & Bisnis Vol 20 No 2 (2022): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v20i2.1178

Abstract

This study is a research gap from previous studies due to differences in results between researchers. This study discusses the effect of managerial ownership, leverage, and firm value with enterprise risk management as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study took a sample of 17 companies with a total of 85 units of analysis. In processing the data, the researcher used the SPSS Version 22 program.The results of this study indicate that managerial ownership has no significant effect on firm value. While leverage has a significant negative effect on firm value and firm growth has a significant positive effect on firm value. ERM does not significantly moderate managerial ownership on firm value. ERM significantly moderates the effect of leverage and firm growth on firm value.
Mediation Effects Of Capital Structure And Profitability On The Influence Of Sales Growth On Firm Value In Consumer Goods Companies Cindy Natalia; Eka Desy Purnama; Lambok DR Tampubolon
Primanomics : Jurnal Ekonomi & Bisnis Vol 19 No 3 (2021): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v19i3.633

Abstract

Firm value is important for a company thus, many companies compete with other companies to get better Firm value. A company that has a good Firm value is considered having a better performance so that it becomes an attraction that can increase Firm value. Firm value of a company can be recognized from stock price in the stock market which is called Indonesia Stock Exchange. Investors are seen as a determinant of Firm value. The higher Firm value of a company describes that the company’s performance is in a good condition. When the investors catch a good signal from the company, it will encourage them to buy the shares. This research is a quantitative study which aims to find out the influence of Sales Growth to the Firm value of a company that is mediated by Capital Structure and Firm value. This study uses Consumer Goods Companies that are listed in Indonesia Stock Exchange and the financial reports used range from 2015 to 2019. This study used nonrandom sampling which is Purposive Sampling to obtain 26 out of 60 companies to be tested with five sub-sectors, namely: Cosmetics and Household, Food and Beverages, House ware, Pharmaceuticals, and Tobacco Manufacturers. Multiple linear regression analysis technique using SPSS system version 25. Sales Growth Variable (X), Capital Structure (Z1) and Profitability (Z2) have an effect on Firm value (Y) with determinant value R2 = 40.9%, Sales Growth Variable (X) affects Capital Structure (Z1) with determinant value R2 = 39.5% and Sales Growth (X) to Profitability (Z2) with determinant value R2 = 4.5%. In the t test, it can be concluded that Sales Growth has no effect on Firm value. Capital Structure and Profitability have an effect on Firm value. Sales Growth has a significant positive effect on Capital Structure and a significant negative impact on Profitability. The mediating variable, which is Capital Structure, is able to act as mediator between Sales Growth and Firm value while profitability is unable to act as mediator between Sales Growth and Firm Value
Co-Authors ., Yokhebed Anwar, Roseline Mannuela Cindy Natalia Deni Iskandar Deni Iskandar Denny Iskandar Tjandrawan Desy Purnama, Eka Dharmawan, Kevin Diana Frederica Eka Desy Purnama Eva Oktavini Febriani CS Magdalena Geo Fanny Aprilia Gilbert Wijaya Hanny Stevany Hartoni Hartoni Hasan, Julina Hendry Wijaya Hutagalung, Sabrina Intan Theodora Abigail Jonathan, Robert Junus Pakpahan Laprina Siahaan Linggalenni, Lenni Asnita Magdalena, Febriani Cristina Susianti Mario Hasangapon Oktavia . Oktono, Ricky Pakpahan, Yunus Pamujiku Putra Deo Raymond Monang Riky Antonius Rita Amelinda Rudolf Lumban Tobing Rudolf Lumban Tobing Rudolf Lumbantobing, Rudolf Thennesius, Tri Enjelika Wibowo, Santoso Yunus Pakpahan