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PERTUMBUHAN DAN PRODUKSI TIGA VARIETAS KACANG KEDELAI TERHADAP PERENDAMAN DENGAN GIBERELIN Harahap, Ariani Syahfitri; Wasito, Muhammad; Siregar, Maimunah; Ariska, Lulu
Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan Vol 22 No 2 (2024): Jurnal Agroqua
Publisher : University of Prof. Dr. Hazairin, SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/ja.v22i2.4904

Abstract

The aim of this research was to determine the growth and production of three varieties of soybeans when soaked in gibberellins. The research was carried out in Sampecita Village, Kutalimbaru District, Deli Serdang Regency, North Sumatra, which was carried out from January to May 2024. This research used an experimental design, namely a factorial Randomized Group Design (RAK) consisting of 2 treatments, namely varieties (Ring 1, Dega 1 and Devon 1) and gibberellin immersion, namely: 0 ppm, 50 ppm, 100 ppm and 150 ppm which were repeated 3 times time. The research data were analyzed and continued with the Duncan's mean difference test (DMRT). The results showed that the growth and production of soybean plants for varieties showed a significant effect on the parameters of plant height, flowering age, number of productive branches, number of pods per sample, number of pods per plot, weight of seeds per sample, weight of seeds per plot, and weight of 100 seeds, while the soaking treatment with gibberellin showed no significant effect on all observed parameters. The Dering 1 variety and gibberellin concentrations of 50 ppm and 100 ppm showed a fairly good effect on the growth and production of soybean plants.
THE EFFECT OF PROFITABILITY ON FIRM VALUE WITH DIVIDEND POLICY AS A MEDIATOR Ariska, Lulu
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22313

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan dan situs web resmi Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, menghasilkan sampel sebanyak 77 perusahaan dengan total 211 observasi. Analisis data dilakukan menggunakan regresi data panel dan analisis jalur dengan Model Efek Acak (REM) menggunakan perangkat lunak EViews versi 13. Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh positif terhadap nilai perusahaan. Kebijakan dividen juga terbukti mempengaruhi nilai perusahaan. Selain itu, profitabilitas diketahui mempengaruhi kebijakan dividen. Uji mediasi menunjukkan bahwa kebijakan dividen mampu memediasi pengaruh profitabilitas terhadap nilai perusahaan.