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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PENGUNGKAPAN SUSTAINABILITY REPORT Widhiastuti, Susanti; Eftianto, Eftianto; Ahmadi, Slamet
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.824 KB) | DOI: 10.32639/jiak.v8i2.314

Abstract

This study aims to determine the effect of financial performance, on the value of the company with disclosure of sustainability report as a mediating variable. The population in this study are companies listed on the Indonesia Stock Exchange and consistently included in the SRI-KEHATI Index from 2012-2016 as many as 19 companies. The selection of samples using purposive sampling method and the sample used in this study amounted to 14 companies for 5 years. The method of analysis uses multiple regression. The results showed that profitability and liquidity as a measure of the company's financial performance did not affect the disclosure of sustainability bother while the solvency had an effect on disclosure of sustainability bother. Profitability and solvency affect the value of the company, but liquidity and sustainability report disclosure do not affect the value of the company. This study also shows that sustainability report disclosure cannot mediate the effect of financial performance on firm value. Keywords: Financial Performance, Sustainability Report, Company Value
Peran Modal Intelektual dalam Memoderasi Risiko Investasi dan Struktur Modal Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Susanti Widhiastuti; Bilqis Zamzamiria Putri Sukarya; Slamet Ahmadi
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 2 (2020): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v19i2.731

Abstract

Penelitian ini bertujuan untuk menguji peran modal intelektual dalam memoderasi risiko investasi dan struktur modal terhadap nilai perusahaan. Modal Intelektual diukur dengan value added intellectual capital coefficient (VAIC), Risiko investasi diukur menggunakan standar deviasi (SD) dan struktur modal diukur dengan menggunakan debt to equity ratio (DER) dan nilai perusahaan diukur menggunakan price to book value (PBV). Populasi dalam penelitian ini adalah perusahaan manufaktur.Tbk yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2018 sub sektor makanan dan minuman. Sampel penelitian berjumlah 12 perusahaan. Metode sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa R Square sebelum adanya moderasi peran modal intelektual, struktur modal dan resiko investasi terhadap nilai perusahaan memberikan masukan sebesar 24,6% dan pada saat modal intelektual memoderasi struktur modal terhadap nilai perusahaan dan resiko bisnis terhadap nilai perusahaan R square sebesar 25,8 %. Hasil penelitian model tanpa moderasi menunjukkan bahwa modal intelektual berpengaruh positif signifikan sebesar 25 %, resiko investasi berpengaruh negative signifikan sebesar -1,063 dan struktur modal berpengaruh negative tidak signifika sebesar -2,121 terhadap nilai perusahaan. Peran modal intelektual dalam memoderasi resiko invesatasi dengan nilai perusahaan berpengaruh positif tidak signifikan sebesar 40,1 % dan antara struktur modal dengan nilai perusahaan berpengaruh negative dan tidak signifikan sebesar -52,7 %.
Antecedents of Intention to Purchase Counterfeit Products: Case in Indonesian Consumers Slamet Ahmadi; Harini Abrilia Setyawati; Santi Widhiastuti
AMAR (Andalas Management Review) Vol 5 No 1 (2021)
Publisher : Management Institute Faculty of Economics Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/amar.5.1.46-60.2021

Abstract

The objective of this study was to scrutinize the effect of materialism and novelty seeking on counterfeit purchase intention through attitudes. Data were collected from the youth in Indonesia, collected 177 respondents, processed using the PLS wrap. The analysis using path coefficient analysis indicated that novelty-seeking and attitude had an effect on buying interest counterfeit purchase intention through attitudes. On the other hand, materialism had no effect on attitudes and interests. Limited sampling frame may affect the general findings.
Dampak Pengembangan Karir dan Kepemimpinan terhadap Kinerja Karyawan dengan Loyalitas Kerja sebagai Variabel Intervening Ahmad Marzuki; Slamet Ahmadi; Deni Fakhrudin
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.704

Abstract

This research includes quantitative research conducted at PT American Standards Indonesia. This study aims to determine whether or not career development and leadership impact employee performance through work loyalty as an intervening variable. This study, 100 respondents were used as samples, calculated using the Slovin formula from 406 populations at a margin of error of 5%. It collected data using a Likert scale and an assessment using a Questionnaire. The data analysis method used by the researcher is a statistical test using SPSS version 23 using analytical techniques, a classical assumption test, a path test, a coefficient of determination, and hypothesis testing. The study yielded seven main findings according to the proposed hypothesis; namely, the first path test in the study concluded that there was a significant impact between 1) career development on employee performance; 2) leadership on employee performance. The results of the second path test concluded that there was a significant impact between 3) loyalty to employee performance, 4) career development to work loyalty, 5) leadership to work loyalty, 6) career development through work loyalty as an intervening variable, and 7) leadership through work loyalty to employee performance. The results of this study suggest a number of steps that can be taken to improve performance in the context of providing promotions for employees who perform well, the role of leaders who can arouse the passion of employees and, obey and work loyally to improve employee performance.
Potencial Bankruptcy: Before and During Covid-19 Pandemic Slamet Ahmadi; Susanti Widhiastuti
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.4668

Abstract

This study aims to analyze the Altman Z-Score, Springate, and Zmijewski theory in assessing the level of financial health and anticipating the problems of potential bankruptcy in the food and beverage sector before Covid-19 in 2019 and when Covid takes place in 2020. This study was conducted on 10 food and beverage companies with a score analysis method of the company's financial ratios for financial performance. The Altman Z-Score, Springate, and Zmijewski method use delivery services, profit, total assets, total debt, profit before interest and taxes, capital, and sales.The results showed that the company that is still classified as healthy but experienced a significant financial decline in 2020 is the bakery company, while the company that experienced a significant increase in 2020 is MYOR. Based on the Zmijewski score, all companies as the object of the study are healthy category that the score is <0.
THE INFLUENCE OF WORK ETHIC AND WORK ENVIRONMENT ON TEACHER PERFORMANCE WITH PROFESSIONAL COMPETENCE AS AN INTERVENING VARIABLE (Case Study at Al Mamsuriyyah Cikiwul Education Foundation) Tian Bastian; Slamet Ahmadi
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1562

Abstract

Teachers are the most important factor in education in general because for students teachers are often used as role models, even self-identity figures. Therefore, a teacher is required to perform his competence professionally accompanied by having a high work ethic and good performance supported by a harmonious work environment, this will affect the quality of education. Collaboration between teachers and students can "live" if the teacher is professional. Teachers must have performance that can provide and realize the hopes and desires of all parties, especially the general public who have trusted schools and teachers to nurture students. Based on the above phenomenon, researchers must research the Influence of Work Ethic and Work Environment on Teacher Performance with Professional Competence as an Intervening Variable (Case Study at Al Mamsuriyyah Cikiwul Education Foundation). The study was conducted at the Al Mamsuriyyah Cikiwul Education Foundation, with a research population of 35 teachers, due to population limitations, the samples taken were saturated. For data collection using questionnaire method techniques, and direct observation. And for data analysis using the Smart Partial Least Square (PLS) analysis method version 3.0, for data tests used in this study are reliability tests, validity tests, statistical tests and classical assumption tests.
The Influence of Quality of Service and Goods’ Delivery Punctuality an Customer Satisfaction With Customer Trust as an Intervening Variable Ardiansyah; Slamet Ahmadi
Syntax Idea 1679-1688
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v5i9.2658

Abstract

Panasonic Industrial Components Indonesia is a subsidiary of the Panasonic Group which is a global electronics company that has subsidiaries in many countries that provide import and export services in the field of electronic components. With this increasingly existing competition, companies are expected to be able to know the factors that can affect customer satisfaction including service quality, delivery punctuality, customer trust and customer satisfaction. Based on the phenomenon above, the authors are interested in taking the title of research on the effect of service quality and punctuality delivery on customer satisfaction with trust as an intervening variable. The purpose of this study was to determine the effect of service quality and delivery of goods on customer satisfaction and trust as intervening variables Research conducted at PT. Panasonic Industrial Components Indonesia, with a study population of 171 customers, spread across 12 countries using the slovin formula to obtain a sample of 120 respondents at a 5% margin of error. for collecting data using the technique of questionnaire methods, and direct observation. And for data analysis using the Smart Partial Least Square (PLS) analysis method version 3.0, the data tests used in this study are reliability tests, validity tests, statistical tests and classical assumption tests. The results showed H1: There is a positive effect of service quality on customer satisfaction, H2: There is a positive effect on timely delivery on customer satisfaction, H3: There is a positive effect of service quality on trust 0.185, 0.191, 0.088, 2.112, 0.035, H4: There is a positive influence on time delivery on Trust 0.042, 0.023, 0.105, 0.402, 0.688, H5: There is a positive effect of trust on customer satisfaction 0.164, 1.993, 0.047, The hypothesis is accepted, H6: There is an indirect effect of service quality on customer satisfaction through trust 0.030, 0.034, 0.025, 1.232, 0.218, H7: There is an indirect effect of timely delivery on customer satisfaction through trust.
Pengaruh Kompetensi dan Lingkungan Kerja Terhadap Kinerja dengan Motivasi Kerja sebagai Variabel Intervening Meta Lianasari; Slamet Ahmadi
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i1.106

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi dan lingkungan kerja terhadap kinerja karyawan melalui motivasi kerja sebagai variabel intervening pada Pegawai Dinas Pariwisata dan Ekonomi Kreatif Provinsi DKI Jakarta. Teknik pengambilan sampel dalam penelitian ini menggunakan Teknik Slovin dari populasi sebanyak 153 orang dan didapat sampel sebanyak 111 orang. Pengumpulan data melalui kuesioner atau angket. Teknik analisis yang digunakan adalah analisis regresi, uji asumsi klasik dan analisis jalur (path analysis). Pengolahan data dalam penelitian ini menggunakan alat bantu SPSS Statistic 24. Berdasarkan hasil uji t-test menunjukkan bahwa variabel kompetensi berpengaruh positif terhadap motivasi kerja, lingkungan kerja berpengaruh negatif terhadap motivasi kerja, kompetensi berpengaruh positif terhadap kinerja pegawai, lingkungan kerja berpengaruh positif terhadap kinerja pegawai, motivasi kerja tidak berpengaruh terhadap kinerja pegawai. Hasil analisis jalur menunjukkan bahwa motivasi kerja tidak dapat memediasi variabel kompetensi dan kinerja karyawan, dan juga motivasi kerja tidak dapat memediasi variabel lingkungan kerja dan kinerja pegawai.
Analisa Kepuasan Kerja, Budaya Organisasi dan Komitmen Organisasi Terhadap Kinerja Widyaiswara Melalui Etos Kerja di Lingkungan Badan Pendidikan dan Pelatihan Kementerian Pertahanan (Badiklat Kemhan) Sutarmi Sutarmi; Slamet Ahmadi
Syntax Idea 653-672
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v6i2.2951

Abstract

Human Resource Management (HRM) plays a crucial role in the administration of personnel within an organization, focusing on planning, organizing, training, and compensation management. Employee performance is a critical aspect that influences the goals of a company. This research focuses on the Education and Training Agency of the Ministry of Defense (Badan Pendidikan dan Pelatihan Kementerian Pertahanan or Badiklat Kemhan), specifically on the performance of Widyaiswara, a key element in the outcomes of education and training. The research design follows the framework of Grenner and Martelli, with an emphasis on explanatory research that focuses on the relationship between research variables and tests hypotheses. This study aims to identify the impact of HRM policies and decisions on employee performance, with a focus on workplace relationships, cohesion, and harmony. The implications of this research can serve as practical guidance for civil servants, especially those in Badiklat Kemhan and other government agencies. The findings of this research can be used as a reference to enhance the efficiency and effectiveness of employee performance by improving job satisfaction through the enhancement of work ethics, organizational culture, and organizational commitment.
Pengaruh Kualitas Produk dan Kualitas Pelayanan Terhadap Loyalitas Konsumen Dengan Kepuasan Konsumen Sebagai Variabel Intervening Pada PT. Ciptaedu Kreasi, Bogor Nico William; Slamet Ahmadi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v7i9.14179

Abstract

Penelitian ini termasuk penelitian kuantitatif yang dilakukan di PT. CiptaEdu Kreasi, Bogor. Penelitian ini bertujuan untuk mengetahui ada atau tidaknya Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Loyalitas Konsumen dengan Kepuasan Konsumen Sebagai Variabel Intervening. Dalam penelitian ini menggunakan 100 responden yang digenapkan sebagai sampel, dihitung menggunakan rumus slovin dari total 1.895 populasi dengan margin error 5%. Pengambilan data menggunakan kuesioner, dengan penilaian menggunakan skala likert. Adapun metode analisis data yang digunakan oleh peneliti adalah uji statistika menggunakan alat bantu SPSS versi 23 dengan menggunakan teknik analisa, uji asumsi klasik, jalur path, koefisien determinasi dan uji hipotesa. Penelitian menghasillkan tujuh temuan utama sesuai hipotesis yang diajukan yaitu uji jalur pertama pada penelitian menyimpulkan bahwa terdapat dampak yang signifikan antara 1. Kualitas produk terhadap loyalitas konsumen, 2. Kualitas pelayanan terhadap loyalitas konsumen, hasil uji jalur kedua menyimpulkan bahwa terdapat dampak yang signifikan antara 3. Kualitas produk terhadap kepuasan konsumen, 4. Kualitas pelayanan terhadap kepuasan konsumen, 5. Kepuasan konsumen terhadap loyalitas konsumen, 6. Kualitas produk terhadap loyalitas konsumen dengan kepuasan konsumen sebagai variabel intervening dan 7. Kualitas pelayanan terhadap loyalitas konsumen dengan kepuasan konsumen sebagai variabel intervening.