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All Journal ARBUS Jurnal Nusa Akuntansi Jurnal Nusa Manajemen
Wedia Hastuti
Program Studi Ekonomi Manajemen, STIE Bhakti Pembangunan, Jakarta
Economics, Econometrics & Finance Education

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RISIKO BISNIS, STRUKTUR AKTIVA, DAN PERTUMBUHAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI Wedia Hastuti; Ida Adhani; Wiwi Novia
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.109

Abstract

Penelitian ini bertujuan untuk menentukan bagaimana struktur modal dipengaruhi oleh risiko bisnis, struktur aktiva, dan pertumbuhan perusahaan. Penelitian ini menggunakan sampling purposive, dan sampelnya mencakup lima puluh tujuh (57) data selama 3 tahun. Dari hasil uji t menunjukkan bahwa risiko bisnis memiliki dampak negatif dan signifikan terhadap struktur modal; struktur aktiva memiliki dampak positif dan signifikan terhadap struktur modal sebesar 4,381 dan Ttabel sebesar 1,67412; dan pertumbuhan perusahaan tidak memiliki dampak terhadap struktur modal sebesar 0,589 dan Ttabel sebesar 1,67412. Sementara itu hasil uji f menunjukkan Variabel risiko bisnis, struktur aktiva, dan profitabilitas memiliki nilai adjust R square sebesar 61,6%, dan variabel tambahan mempengaruhi 38,9% dari total. Hal ini menyimpulkan bahwa Risiko Bisnis, Struktur Aktiva, dan Pertumbuhan Perusahaan (sig 0,000 dan Fhitung 6,978) berpengaruh secara signifikan terhadap Struktur Modal. Kata Kunci : Risiko Bisnis, Struktur Aktiva, Pertumbuhan Perusahaan, dan Struktur Modal.
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kualitas Audit Terhadap Manajemen Laba. Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 – 2019 Supriadi, Holili; Hastuti, Wedia; Adhani, Ida
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.74

Abstract

The purpose of this research is to ascertain whether the management of earnings by manufacturing businesses listed on the Indonesia Stock Exchange between 2015 and 2019 is influenced by company size, profitability, leverage, and audit quality. In this study, the following variables are employed: (1) Profit management is a dependent variable; and (2) company size, profitability, leverage, and audit quality are independent variables. Manufacturing companies that are listed on the Indonesian Stock Exchange are the subjects of this study. The research's data source was each company's annual or financial report from 2015 to 2019. The research sample consisted of 29 companies selected through the use of purposive sampling. Numerous tests, including the correlation and determination coefficient tests, autocorrelation test, multiple linear regression analysis, F-statistical test, t-statistical test, and multicollinearity test, were conducted as analytical tools using the Statistical Package for Social Sciences (SPSS) version 23 . The F-statistical test findings show a significant value of 0.000, or less than 0.05. Therefore, a company's size, profitability, leverage, and audit quality all together have a major influence on earnings management.
PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA SEKOLAH MADRASAH IBTIDAIYAH (MI) PLUS FATAHILLAH CILEDUG KOTA TANGERANG Tukidi; Oktaviani, Selly Amanda; hastuti, wedia; Ida Adhani
Jurnal Nusa Manajemen Vol. 2 No. 3 (2025): Jurnal Nusa Manajemen Volume 2 Nomor 3 November Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v2i3.338

Abstract

This study involved 44 employees at MI Plus Fatahillah Ciledug, Tangerang City, and employed a quantitative approach using multiple linear regression analysis, the coefficient of determination test (R²), partial test (t), and simultaneous test (F) with SPSS version 25. The analysis resulted in the regression equation Y = 3.299 + 0.297X1 + 0.326X2 + 0.339X3. The Adjusted R² value of 0.714 indicates that 71.4% of employee performance is explained by leadership style, compensation, and work environment, while the remaining 28.6% is influenced by other factors. The t-test results show that all three variables have a significant partial effect on employee performance, with significance values below 0.05. Leadership style, compensation, and work environment each have a positive effect. The F-test shows an F count of 36.751 > F table of 2.84 with a significance of 0.000, indicating that the three variables simultaneously have a significant effect on employee performance.
Co-Authors Ida Adhani Oktaviani, Selly Amanda Supriadi, Holili Tukidi Wiwi Novia