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PENGARUH LABA AKUNTANSI DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2017-2021 Saleh, Andi Mulia; Rukmana, Risa; Afriyani, Afriyani; A. Rahman, Fatmawati; Haedar, Nurfatwa
Jurnal Edueco Vol. 6 No. 2 (2023): Desember
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v6i2.178

Abstract

Tujuan penelitian ini adalah untuk menguji apakah laba akuntansi dan arus kas operasi berpengaruh terhadap return saham pada perusahaan manufaktur subsektor industri dasar dan kimia yang terdaftar di BEI tahun 2017 sampai 2021.Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan adalah data sekunder. Metode analisis yang digunakan dalam penelitian ini adalah uji regresi linear berganda. Sebanyak 26perusahaan yang dipilih dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa secara simultan (uji f), laba akuntansi dan arus kas operasi berpengaruh terhadap return saham. Hal tersebut dilihat dari nilai f-hitung > f-tabel. Secara parsial (uji t), laba akuntansi berpengaruh positif terhadap return saham dengan nilai signifikansi sebesar 0,002< 0,05 sehingga dinyatakan bahwa hipotesis 1 diterima. Sedangkan arus kas operasi tidak berpengaruh terhadap returnsaham karena nilai signifikansinya sebesar 0,152 > 0,05. Dengan ini dinyatakan bahwa hipotesis 2 ditolak.
The Influence of Recruitment Process, Performance Appraisal and Career Development on Expatriate Adaptation A. Rahman, Fatmawati; Dorawati, Andi; Entong, Andi; Entong, Andi Ellyanti
International Humanity Advance, Business & Sciences Vol 2 No 3 (2025): January
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i3.404

Abstract

This study aims to analyze the effect of human resource management functions, namely recruitment, performance appraisal, and career development, on expatriates' adjustment in the new work environment. In the context of increasing globalization, many companies send their employees to work abroad, making adaptation to new cultures and work systems crucial to their success. Qualitative research methods were used with in-depth interviews with an Indonesian expatriate working in Romania as a room attendant. The results showed that mental readiness and social support from local coworkers play an important role in cultural, social, and occupational adjustment. Recruitment processes that consider the cultural readiness of potential expatriates have been shown to reduce the risk of adjustment failure, while structured performance appraisals provide constructive feedback to help expatriates understand company expectations. In addition, planned career development can improve expatriates' motivation and performance, although language barriers and less modern managerial systems in destination countries are major challenges in their career development. The conclusion of this study emphasizes the need for a holistic approach in supporting the success of the migrant workforce, including pre-departure training, continuous performance evaluation, and inclusive social support. Thus, companies are expected to design more effective strategies to facilitate expatriates' adjustment and improve their performance in the new work environment.