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Suriani, Seri
Universitas Bosowa
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Investigation of the effect of financial performance on company value with corporate social responsibility as a moderating variable in sub-sector industry manufacturing companies listed on the Indonesia stock exchange Seri Suriani; Ida Ayu Putu Megawati; Nurcahya Hartaty Posumah; Deni Apriansyah; Irwan Moridu
Enrichment : Journal of Management Vol. 13 No. 3 (2023): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i3.1546

Abstract

This observe targets to decide the effect of economic overall performance (ROA) on company cost, and to determine whether or not Corporate Social Responsibility (CSR) is capable of moderate the impact of economic overall performance on organization cost in chemical production corporations listed at the Indonesian Stock Exchange. Sampling in studies the use of purposive sampling. The company's monetary file facts taken is the yearly monetary record. The analytical technique used is easy linear regression evaluation for speculation I and a couple of regression evaluation and moderating regression evaluation for hypothesis II. The results of the study the use of easy linear regression analysis display that the tcount value of four.032 with a significance of zero.000 is decrease than α = five% or 0.05, so the outcomes of this look at assist the proposed speculation (H1), this indicates monetary overall performance ( ROA) has a effective impact on firm price. While the evaluation of the moderating variable shows that the R Square fee in the first regression is zero.504 or 50.4%, even as after the second regression equation the R Square fee increases to zero.676 or sixty seven.6%. Thus, it can be concluded that the proposed hypothesis (H2) is time-honored. This indicates that Corporate Social Responsibility moderates the impact of economic performance (ROA) and firm price.
EFEKTIVITAS PENGELOLAAN DANA DESA DI KECAMATAN PAMONA BARAT KABUPATEN POSO Rante, Dewi; Suriani, Seri; Menne, Firman
Indonesian Journal of Business and Management Vol. 6 No. 1 (2023): Indonesian Journal of Business and Management, Desember 2023
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v6i1.3805

Abstract

Tujuan penelitian adalah untuk menganalisis dan menemukan metode efektivitas pengelolaan dana desa di Kecamatan Pamona Barat Kabupaten Poso dan untuk mengetahui apakah pengelolaan dana desa di Kecamatan Pamona Barat Kabupaten Poso sudah efektif. Jenis Penelitian yang digunakan adalah Kualitatif. Menggunakan teknik analisis data interaktif. Teknik analisis data tersebut terdiri dari tiga komponen utama 1) Reduksi Data 2) Sajian Data 3) Penarikan Simpulan. Hasil penelitian menunjukkan: 1) Pada proses pengelolaan dana desa yang telah dilakukan oleh Pemerintah Desa yang ada di Kecamatan Pamona Barat masih ada desa yang belum sesuai degan Permendagri No.113 Tahun 2014 mulai dari perencanaannya masih ada masyarakat yang belum ikut serta dalam musyawarah untuk menetapkan perencanaan penggunaan dana desa sehingga kuantitas yang ingin dicapai tidak sesuai sasaran. Kemudian dalam tahap pelaksanaan perencanaan masih ada kegiatan yang telah direncanakan tapi tidak terlaksana dan tidak tepat waktu. Selain itu, pertanggungjawaban pemerintah desa tidak sesuai dengan yang masyarakat harapkan, walaupun sudah terlihat bahwa pemerintah desa memasang baliho depan kantor desa agar masyarakat bisa melihat penggunaan dana yang telah dilakukan, namun hal tersebut tidak sesuai dengan yang masyarakat terima dan rasakan. 2) Tingkat efektif pengelolaan Dana Desa di Kecamatan Pamona Barat dikatakan belum efektif karena tidak sesuai dengan Permendagri No.113 Tahun 2014 yang berdasarkan hasil wawancara bahwa masih belum tercapainya suatu tujuan yang telah ditetapkan dan yang diharapkan masyarakat. The type of research used was qualitative. using interactive data analysis technique. The data analysis technique consisted of three main components 1) Data Reduction 2) Data Presentation 3) Conclusion Drawing. The results of this study indicated: 1) In the village fund management process that has been carried out by the village goverment in West Pamona sub-district, there are still villages that are not in accordance with Ministry of Home Affairs regulation No.113 of 2014 starting from planning, there are still people who have not participated in deliberation to determine plan for using village fund so that the quantity to be achieved is not on target. Then in the planning implementation stage there are still activities that have been planned but not implemented and not on time. In addition, village government accountability does not match what the community expect, even though it is has been seen that the village goverment has put up billboards in front of the village office so that the community can see the use of fund that have been made, but this is not in accordance with what the community receives and feels. 2) The effective level of village fund management is said to be ineffective because it is not in accordance with Ministry of Home Affairs regulation No.113 of 2014 which is based on the result of interview that there is still no achievement of a goal that has benn set and that is expected by the community.
MODEL STRATEGI KNOWLEDGE MANAGEMENT DAN INOVASI KEJAKSAAN TINGGI MALUKU UTARA Patandean, Abu; Suriani, Seri; Saleh, Muhammad Yusuf
Indonesian Journal of Business and Management Vol. 6 No. 1 (2023): Indonesian Journal of Business and Management, Desember 2023
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v6i1.3857

Abstract

Penelitian bertujuan untuk menganalisis dan mengeksplor pengaruh langsusng dan tidak langsusng tacit knowledge, explicit knowledge terhadap Inovasi dan kinerja pegawai Kejaksaan Tinggi Maluku Utara. Populasi dalam dan sample penelitian ini adalah seluruh Pegawai Negeri Sipil di  Kejaksaan Tinggi Provinsi Maluku Utara. Penelitian ini menunjukkan bahwa ada hubungan signifikan antara Tacit knowledge (pengetahuan yang tidak mudah diartikan atau diungkapkan dalam bentuk kata-kata atau dokumen tertulis) dengan inovasi di Kejaksaan Tinggi Maluku Utara. Secara empiris, variabel Explicit knowledge tidak berpengaruh signifikan terhadap inovasi di Kejaksaan Tinggi Maluku Utara. Variabel inovasi memiliki pengaruh signifikan terhadap kinerja pegawai di Kejaksaan Tinggi Maluku Utara. Pengaruh tidak langsung tacit knowledge dan explicit knowledge terhadap kinerja pegawai melalui inovasi sangat signifikan. This study aimed to analyse and explore the direct and indirect influence of tacit knowledge, explicit knowledge on innovation and employee performance North Maluku High Prosecutor's  Office. The population of this sample was the civil servants at North Maluku High Prosecutor's Office. The finding of this study indicated that there is a significant relationship between tacit knowledge (knowledge that is not easily interpreted or expressed in words or written document) and innovation at the North Maluku High Prosecutor's Office. Empirically, the variable of explicit knowledge has no significant influence on innovation at the North Maluku High Prosecutor's Office. The innovation variable has a significant effect on employee performance at the North Maluku High Prosecutor's Office. The indirect influence of tacit knowledge and explicit knowledge on employee performance through innovation is highly significant.
EFEKTIVITAS PROGRAM BANTUAN OPERASIONAL SEKOLAH: STUDI KASUS: MTs. SYAWIR DAHLAN KAB. PANGKAJE’NE DAN KEPULAUAN Nurjannah, Nurjannah B.; Remmang, Hasanuddin; Suriani, Seri
Indonesian Journal of Business and Management Vol. 6 No. 1 (2023): Indonesian Journal of Business and Management, Desember 2023
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v6i1.3864

Abstract

Penelitian bertujuan untuk mengetahui seberapa baik fungsi Bantuan Operasiional Sekolah (BOS) di MTs. Syawir Dahlan Kecamatan Pangkajene, Kabupaten Pangkajene dan Kepulauan dan untuk mengetahu bagaimana Program Bantuan Operasional Sekolah (BOS) mengubah mutu layanan pendidikan dasar MTS. Syawir Dahlan Kabupaten Pangkajene dan Kepulauan. Dana BOS merupakan program pemerintah yang pada dasarnya untuk menyediakan pembiayaan biaya operasional non personalia bagi satuan pendidikan dasar sebagai pelaksana program wajib belajar. Peneliti menggunakan seri fakta untuk mendapatkan catatan penting dari aset yang memakan waktu lama. Tes ini menggunakan pendekatan wawancara untuk mengumpulkan informasi dan catatan dari sumber yang tersedia dan online. Berdasarkan hasil penelitian yang dilakukan, penggunaan Bantuan Operasional Sekolah (BOS) di MTS Syawir Dahlan sudah efektif sesuai dengan indikator pelaksanaannya. This study aimed to determine  how well the School Operational Assistance (BOS) function in MTs. Syawir Dahlan Pangkajene ub-district, Pangkajene and Island District and to find out how the School Operational Assistance Program (BOS) is changing the quality of MTS of basic education service. MTs. Syawir Dahlan Pangkajene and Island District. The BOS support fund is a government program tha.t basically provides financing for non-personal operational costs for basic education units as implementers of the compulsory education program. Researcher uses fact series to obtain important records of assets that take a long time. This test used an interview approach to collect information and notes from available and online source. Based on the result of research conducted, the use of School Operational Assistance (BOS) at MTs. Syawir Dahlan has been effective according to its implementation indicator.
ANALISIS EFEKTIVITAS DAN EFISIENSI PELAKSANAAN ANGGARAN BELANJA DI BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA MAKASSAR Pappa, Lira; Menne, Firman; Suriani, Seri
Indonesian Journal of Business and Management Vol. 6 No. 1 (2023): Indonesian Journal of Business and Management, Desember 2023
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v6i1.3870

Abstract

Penelitian bertujuan untuk mengetahui efektivitas dan efisiensi pelaksanaan anggaran belanja efektivitas dan efisiensi pelaksanaan anggaran belanja pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Makassar. Fokus dalam penelitian ini adalah laporan realisasi anggaran efektivitas dan efisiensi pelaksanaan anggaran belanja pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Makassar. Pengumpulan data menggunakan teknik data sekunder yaitu data yang bersifat kuantitatif, selama lima tahun terakhir dari 2018-2022 yang diperoleh dari dokumen laporan realisasi anggaran pendapatan dan belanja efektivitas dan efisiensi pelaksanaan anggaran belanja pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Makassar.  Hasil penelitian menunjukkan bahwa tingkat atau kriteria efektivitas anggaran belanja pada efektivitas dan efisiensi pelaksanaan anggaran belanja pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Makassar dari tahun 2018-2022 bervariasi. Di mana pada tahun 2018 masuk dalam kriteria cukup efektif, tahun 2019, 2020, 2021 masuk kriteria efektif, tahun 2022 masuk dalam kriteria sangat efektif di karenakan ada beberapa belanja yang ter-realisasi melebihi yang dianggarkan sehingga realisasi anggaran belanja lebih tinggi dibandingkan target anggaran belanja. Serta pelaksanaan anggaran belanja efektivitas dan efisiensi pelaksanaan anggaran belanja pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Makassar tahun 2018-2022 secara keseluruhan kurang efisien. Ini dikarenakan pengelolaan anggaran belanja belum berhasil memenuhi syarat efisiensi yaitu penggunaan dana yang minimum untuk mencapai hasil yang maksimal. The aim of this study was to determine the effectiveness and effciency of the implementation of expenditure budget at the regional financial and asset management agency of the city of Makassar. This study focuced on the the budget realization report on the effectiveness and efficency of the expenditure budget at the regional financial and asset management agency of the city of Makassar. Data collection used secondary data techniques, namely quantitatif data, for the five last years 2018-2022 obtained from the revenue and expenditure budget realization report document the effectiveness and efficiency of the implementation of the expenditure budget at the regional financial and asset management agency of the city of Makassar. The result of this study showed that the level or criteria for budget effectiveness on effectiveness and efficency of expenditure budget implementation at the regional financial and asset management agency of the city of Makassar from 2018-2022 varied. Where in 2018 it was categorized as moderately effective criteria, in 2019, 2020,2021 it was categorized as effective criteria, in 2022 it was categorized as highly effective criteria because there were some expenditures realized than expenditure budget targets. Also the implementation of the expenditure budget, the effectiveness and effciency of the implementation of the expenditure budget at the regional financial and asset management agency of the city of Makassar as a whole was lees efficient. This is because the management of the expenditure budget has no succeded in meeting the efficiency requirements, namely the use of the minimum funds to achieve maximum results.
ANTESEDEN FINANCIAL LITERACY, USE OF FINANCIAL TECHNOLOGY, DAN FINANCIAL BEHAVIOR PADA FINANCIAL SATISFACTION PNS MILENIAL DI PUSAT PENGEMBANGAN SUMBER DAYA MANUSIA KEMENTERIAN DALAM NEGERI Ugi, Andi Batari; Abduh, Thamrin; Suriani, Seri
Indonesian Journal of Business and Management Vol. 6 No. 2 (2024): Indonesian Journal of Business and Management, Juni 2024
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v6i2.4425

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh literasi keuangan, penggunaan teknologi keuangan, dan perilaku keuangan sebagai variabel intervening terhadap kepuasan keuangan para generasi milenial yang berprofesi sebagai PNS pada Badan Pengembangan Sumber Daya Manusia Kementerian Dalam Negeri. Metode analisis data menggunakan analisis statistik deskriptif, dan pengujian inferensial dengan structural equation modelling (SEM) dengan menggunakan piranti SmartPLS. Hasil penelitian menunjukkan bahwa: (1) Literasi keuangan, penggunaan teknologi keuangan, dan perilaku keuangan berpengaruh positif dan signifikan terhadap kepuasan keuangan PNS milenial (2) Literasi keuangan dan penggunaan teknologi keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan PNS milenial, dan (3) Perilaku keuangan berpengaruh positif dan signifikan dalam memediasi baik literasi keuangan maupun penggunaan teknologi keuangan terhadap kepuasan keuangan PNS milenial pada Badan Pengembangan Sumber Daya Manusia Kementerian Dalam Negeri. Kesimpulannya, penelitian ini menyoroti pentingnya literasi keuangan, penggunaan teknologi keuangan, dan perilaku keuangan dalam meningkatkan kepuasan keuangan ASN Milenial. The purpose of this research was to determine the effect of Financial Literacy, Use of Financial Technology, and Financial Behavior as intervening variable on the financial satisfaction of millennials who work as civil servants at the Human Resources Development Agency of the Ministry of Home Affairs. The data analysis method uses descriptive statistical analysis, and inferential testing with Structural Equation Modeling (SEM) using the SmartPLS tool. The research results showed that: (1) Financial Literacy, Use of Financial Technology, and Financial Behavior have a positive and significant effect on the financial satisfaction of millennial civil servants, (2) Financial Literacy and the Use of Financial Technology have a positive and significant effect on the financial behavior of millennial civil servants, and (3) Financial behavior has a positive and significant effect in mediating both financial literacy and the use of financial technology on the financial satisfaction of millennial civil servants at The Human Resources Development Agency of the Ministry of Home Affairs. In conclusion, this research highlights the importance of financial literacy, use of financial technology, and financial behavior to improve the financial satisfaction of millennial civil servants.
INTERVENING PROGRAM PELATIHAN KEPEMIMPINAN ADMINISTRATOR TERHADAP KINERJA ASN MELALUI EFEKTIVITAS PENYELENGGARAAN PELATIHAN PADA KANTOR PPSDM REGIONAL MAKASSAR Fahmi, Afdal; Suriani, Seri; Chahyono, Chahyono
Indonesian Journal of Business and Management Vol. 6 No. 2 (2024): Indonesian Journal of Business and Management, Juni 2024
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v6i2.4437

Abstract

Tujuan penelitian ini untuk mengetahui sejauh mana pengaruh program PKA terhadap kinerja ASN melalui efektivitas penyelenggaraan Pelatihan pada Kantor PPSDM Kemendagri Regional Makassar. Jumlah responden sebanyak 110 orang yaitu peserta pelatihan yang dilakukan pada kantor tersebut. Dengan menggunakan analisis jalur atau atau path. Dari hasil analisis pengolahan data secure kuantitatif, maka diketahui bahwa Agenda Kepemimpinan Pancasila dan Nasionalisme, Agenda Kepemimpinan Kinerja, Agenda Manajemen Kinerja berpengaruh positif dan signifikann secata langsung terhadap efektivitas penyelenggaraan pelatihan dan kinerja ASN secara langsung. Untuk mengukur hubungan tidak langsung antara Program PKA memiliki hubungan positif dan signifikan tehadap kinerja ASN melalui efektivitas penyelenggaraan pelatihan. Efektifitas penyelenggaraan Pelatihan juga memiliki pengaruh positif dan signifikat terhadap kinerja ASN secara langsung. Untuk mengukur hubungan tidak langsung antara Program Plathian Kepemimpinan Administrator (PKA) terhadap kinerja ASN melalui efektivitas penyelenggaraan pelatihan, Tapi untuk agenda aktualisasi kepemimpinan tidak berpengaruh signifikan terhadap kinerja ASN secara langsung dan tidak langsung. The purpose of this study was to determine the extent of the influence of the Administrator Leadership Training (PKA) program on the performance of Civil Servants through the effectiveness of the maintenance of Training at the Office of PPSDM Ministry of Home Affairs Regional Makassar. The total number of respondents was 110 people who participated in the training carried out at the office. By using path or path analysis. As a result of the analysis of quantitative secure data processing, it is known that the Pancasila Leadership Agenda and Nationalism, the Leadership Performance Agenda, the Performance Management Agenda have a positive and significant direct impact on the effectiveness of training maintenance and the performance of the ASN directly. To measure the indirect relationship between the PKA Program has a positive, significant relationship between Civil Servants performance through training maintenance efficiency.
PENGARUH PENEMPATAN DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI MELALUI ROTASI PADA PT PLN (PERSERO) UNIT PELAYANAN PELANGGAN PAREPARE Syam, Muhammad Nur; Abubakar, Herminawati; Suriani, Seri
Indonesian Journal of Business and Management Vol. 7 No. 1 (2024): Indonesian Journal of Business and Management, Desember 2024
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v7i1.5239

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penempatan dan lingkungan kerja terhadap kinerja pegawai di PT PLN (Persero) Unit Pelayanan Pelanggan Parepare, dengan rotasi sebagai variabel intervening. Metode yang digunakan adalah desain penelitian asosiatif dan pendekatan kuantitatif, di mana data dikumpulkan melalui kuesioner, tinjauan pustaka, dan dokumentasi. Hasil penelitian menunjukkan bahwa lingkungan kerja memiliki pengaruh signifikan terhadap kinerja pegawai, sementara penempatan tidak memberikan pengaruh yang berarti ketika rotasi diikutsertakan sebagai faktor intervening. Temuan ini mengindikasikan perlunya kebijakan rotasi yang lebih baik dan lingkungan kerja yang mendukung, guna meningkatkan kinerja pegawai. Implikasi penelitian ini penting untuk manajemen dalam merumuskan strategi pengembangan sumber daya manusia yang lebih efektif. This study aims to analyze the influence of placement and work environment on employee performance at PT PLN (Persero) Customer Service Unit Parepare, with rotation as an intervening variable. An associative research design and quantitative approach were employed, utilizing questionnaires, literature reviews, and documentation for data collection. The findings reveal that the work environment significantly impacts employee performance, while placement shows no substantial influence when rotation is considered an intervening factor. These results highlight the necessity for improved rotation policies and a supportive work environment to enhance employee performance. The implications of this research are vital for management in formulating more effective human resource development strategies.
MODERASI KEPEMIMPINAN TRANSFORMASIONAL ADA PENGARUH KEADILAN PROSEDURAL DAN KEADILANINTERAKSIONAL TERHADAP KOMITMEN AFEKTIF PT HASJRAT ABADI KOTAMOBAGU Mokoginta, Kurnia Febrianto; Suriani, Seri; Saleh, Muh. Yusuf
Indonesian Journal of Business and Management Vol. 7 No. 1 (2024): Indonesian Journal of Business and Management, Desember 2024
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v7i1.5378

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh keadilan prosedural dan keadilan interaksional terhadap komitmen afektif karyawan di PT Hasjrat Abadi Kotamobagu, serta peran kepemimpinan transformasional dalam memoderasi pengaruh tersebut. Penelitian ini menggunakan pendekatan kuantitatif.  Penelitian ini melibatkan 57 responden dari total karyawan perusahaan dan mengumpulkan data melalui kuisioner, wawancara, studi kepustakaan, dan observasi. Analisis data hasil penelitian dalam bentuk statistik menggunakan aplikasi SPSS. Hasil penelitian menunjukkan bahwa keadilan prosedural dan keadilan interaksional memiliki pengaruh signifikan terhadap komitmen afektif karyawan, dengan perbedaan rata-rata yang signifikan dan nilai signifikansi (Sig.) yang sangat rendah (0,000). Selain itu, kepemimpinan transformasional mampu memoderasi pengaruh keadilan prosedural dan keadilan interaksional terhadap komitmen afektif, dengan hasil analisis regresi yang menunjukkan pengaruh sebesar 88,1% dan hasil uji t yang menunjukkan perbedaan signifikan. Temuan ini menekankan pentingnya peran kepemimpinan transformasional dalam meningkatkan komitmen afektif karyawan melalui penerapan keadilan interaksional dan keadilan prosedural, sehingga menciptakan lingkungan kerja yang lebih produktif dan menguntungkan bagi PT Hasjrat Abadi Kotamobagu. This study aims to examine and analyze the effect of procedural justice and interactional justice on affective commitment of employees at PT Hasjrat Abadi Kotamobagu. It also contained the role of transformational leadership in moderating this influence. This study used a quantitative approach. The respondent involved 57 employess. The writer collected data through questionnaires, interviews, literature studies, and observations. The writer analyzed the results of statistical form used SPSS. The results of the study show that procedural justice and interactional justice have a significant influence on affective commitment of employees, with a significant average difference and a very low significance value (0.000). Additionally, transformational leadership were able to moderate the influence of procedural justice and interactional justice on affective commitment, with regression analysis results showing an influence of 88.1%. Besides, t-test results showed a significant difference. These findings emphasized the importance of the role of transformational leadership in increased affective commitment of employees through the application of interactional justice and procedural justice, Finally, the result showed productive effect and beneficial work environment at PT Hasjrat Abadi Kotamobagu.
The Role Of Sales Growth and Profitability in Determining Capital Structure Suriani, Seri; Nur, Indrayani; Moridu, Irwan; Bakri, Asri Ady; Tasrim, Tasrim
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i1.824

Abstract

The objective of the research is to identify the effect of growth in sales and profitability on capital structure. The research object is the sub-consumer goods manufacturing industry on the IDX 2018-2022. This type of research is quantitative research. Data collection uses purposive sampling procedures. This research uses information from the IDX. The research results prove that partially proves that sales growth has a positive effect on capital structure, meaning that if sales growth increases, then the capital structure will be more appropriate. Profitability has a positive impact on capital structure, meaning that if profitability increases, the capital structure is more appropriate. Sales growth and profitability simultaneously have a positive effect on capital structure, meaning that if sales growth and profitability increase, then the capital structure is more appropriate.  
Co-Authors -, Chahyono A Amiruddin A. Arifuddin Mane A. Diana Dimiyanti Abduh, Thamrin Abdul Basir Abdul Karim Abdul Majid Bakri Abidin, Hadi Yusran Zaenal Abubakar, Herminawaty Abustan Abustan Amelya, Putri Andi Idham Danal Ashar Andi Sanjaya Andi Sunrah Andri Azhari Arfan Andy Emmywati Sappewali Arifin Djakasaputra Ariska, Nur Auditya Amelia Irwan Bahar, Bachtiar Baharuddin, Sitti Mujahida Bakri, Asri Ady Cangara, Satriawati Chahyono, Chahyono Deni Apriansyah Dewi, Derna La Dian Indah Sari Eka Safitri Erni Indrawati F Febriansyah Fahmi, Afdal Fajrin, Fajrin T Fatmasari Fatmasari Fatmawati, Fatmawati Fauzan, Muhammad Afdhal Febrianti Febrianti Febriawan, Febriawan Firman Menne Frederik Munda G Gunawan H Hasrif Haeruddin Haeruddin Saleh Hamsiah, Andi Hasanuddin Remmang, Hasanuddin Herlinda Herlinda, Herlinda Hermi Abubakar Herminawati Abubakar Herminawati Abubakar, Herminawati Herminawaty Abubakar Ida Ayu Putu Megawati Ilham, Iqra Setiwan Indrayani Nur Irwan Moridu Irwan Moridu Iryansyah, Muhammad Rezky Ismail, M. Adil Iwan Perwira Jumarding, Ahmad Kafrawi Yunus Kafrawi Yunus Kaslam Kaslam Kurniawaty Kurniawaty Manglo, Bergita Satti Marjuni, Sukmawati Maryam Sangadji Miah Said Miah Said Moelier, Dahlia Dahlima Mokoginta, Kurnia Febrianto Muh. Firmansyah A. Saputra Muhammad Idris Muhammad Rahmatullah Azis Muhammad Yusuf Saleh Muhammad Yusuf Saleh Muhlis Ruslan Noviyanti, Hasni Nufriany Wahyuni Djamin Nur Naninsih Nur Ridawati Cammelia Ridwan nur, Indrayani Nur, Muhammad Ichsan M. Nurapni Aulia Sulkipli Nurcahya Hartaty Posumah Nurdin, Uziyana Permatasari Nurjaman, Dede Ilyas Nurjannah, Nurjannah B. Nurpitasari, Nurpitasari Oesman Lewangka Pandere, Perawati Pappa, Lira Parapat, Apriasnyah Patandean, Abu Ramli, Kaharuddin Rante, Dewi Raykhan, Muh. Qahfi Resfin, Resfin Riwang, Dewidah Angreini Ruslan, Muhlis S, Lukman Salam, Ermawati Abdul Saleh, Muh. Yusuf Samuel PD Anantadjaya Sandy Sanggaria Setiawan, Adil Setiawan, Lukman Sitti Mujahida Baharuddin Sitti Mujahidah St. Asraeni Sukmawati Mardjuni Sukmawati Mardjuni, Sukmawati Syahruddin Syahruddin Syam, Muhammad Nur Syamsir Alam Tandek, Putri Jesika Tasrim, Tasrim Thamrin Abduh Thanwain Thanwain Thanwain, Thanwain Todingbua, Una Novalely Tri Ayu Lestari Putri Armilasari Ugi, Andi Batari Vano, Vinson Viskha, Jein Wiharja, Elizabeth Lisya