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Sari, Rr Putri Intan Permata
Universitas Putra Indonesia YPTK Padang
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PENGARUH PEMAHAMAN PAJAK, PELAYANAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO PERPAJAKAN SEBAGAI VARIABEL MODERASI Putri Ansari, Nurul Amanda; Permata Sari, Putri Intan; Putri, Nelly Prima
Ensiklopedia of Journal Vol 8, No 2 (2026): Vol. 8 No. 2 Edisi 2 Januari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i2.3695

Abstract

The purpose of this study was to determine the effect of tax understanding, tax services, and tax sanctions on taxpayer compliance with tax risk preferences as a moderating variable. This study uses objects on taxpayers registered at the tax service office (KPP) Pratama Solok. The sample in the study consisted of 100 individual taxpayer respondents at KPP Pratama Solok who were determined using the Slovin formula. Data analysis using descriptive statistical tests and multiple linear regression tests with the help of SPPS 26 tools.This study proves that tax understanding, tax services and tax sanctions have a significant positive effect on taxpayer compliance, and tax risk preferences are able to moderate tax understanding, tax services, and tax sanctions on taxpayer compliance.
Pengaruh Pendidikan, Pelatihan Dan Pengembangan Karir Terhadap Kinerja Pegawai Karlinda, Ai Elis; Sari, Putri Intan Permata; Parwati , Tri Ayu
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2558

Abstract

This study aims to determine how much, the influence of education, training and career development on employee performance at the Padang City Regional Drinking Water Company. Data collection methods through questionnaires and literature studies. The analysis method used is multiple regression analysis. The results of the study obtained based on partial tests (t-tests) obtained: (a) Education has a significant effect on Employee Performance. (b) Training has a significant effect on Employee Performance. (c) Career Development has a significant effect on Employee Performance. (d) Education, Training and Career Development together have a significant effect on Employee Performance. Finally, the author suggests to the Padang City Regional Drinking Water Company (PDAM) to be able to improve Education, Training and Career Development by using the indicators contained in this study.
Pengaruh Pertumbuhan Perusahaan Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Pada Perusahaan Maufaktur Sektor Energi Yang Terdaftar Di BEI Tahun 2020-2024 Ramadhani, Dwi Suci; ., Elfiswandi; Permata Sari, Putri Intan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the effect of company growth and managerial ownership on firm value with capital structure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange during 2020-2024, totaling 91 companies. The research sample includes 24 companies over 5 years, resulting in a total of 120 company data points, using purposive sampling method. The data in this study are secondary data in the form of annual data obtained from the official Indonesia Stock Exchange website and the official websites of the respective companies. The data analysis methods used in this study include descriptive statistical tests, classical assumption tests, panel data regression analysis, and hypothesis testing using E-Views 10. The research results indicate that: a) Company growth does not have a significant effect on firm value, b) managerial ownership has a significant effect on firm value, c) capital structure is able to moderate and strengthen the effect of company growth on firm value but is not significant, d) capital structure is unable to moderate and weakens the effect of managerial ownership on firm value but is significant. Suggestions for future research include extending the observation period so that the research results will be much more representative, as well as adding research variables to strengthen the research findings.
Pengaruh Struktur Modal Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Melalui Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Sektor Energi Yang Terdaftar Di Bei Tahun 2020-2024 Atikah, Dina; ., Elfiswandi; Permata Sari, Putri Intan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the influence of capital structure and managerial ownership on profitability as an intervening variable in energy companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study employed a quantitative approach, with a purposive sampling method, resulting in a sample of 20 companies from a population of 100. The data used in this study were secondary data, consisting of annual data obtained from the official website of the Indonesia Stock Exchange and the official websites of related companies. The analytical method used in this study was multiple linear regression analysis with the assistance of SPSS 26. The results of the study showed that (1) capital structure partially had no effect on profitability, (2) managerial ownership partially had an effect on profitability, (3) capital structure partially had no effect on firm value, (4) managerial ownership partially had no effect on firm value, (5) profitability partially had an effect on firm value, (6) profitability was unable to mediate the effect of capital structure on firm value, and (7) profitability was able to mediate the effect of managerial ownership on firm value.
Pengaruh Suku Bunga Dan Risiko Kredit Terhadap Profitabilitas Melalui Efisiensi Operasional Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Amirah Fauziah; Elfiswandi, Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of interest rates and credit risk on profitability with operational efficiency as an intervening variable in banking companies listed on the Bursa Efek Indonesia during the 2020–2024 period. Profitability is measured using Return on Assets (ROA), credit risk is proxied by Non-Performing Loans (NPL), and operational efficiency is measured using the BOPO ratio. This research uses secondary data derived from published annual bank financial statements. The analytical methods applied are multiple linear regression and path analysis using SPSS 23 to test both direct and indirect relationships among variables. The results indicate that operational efficiency has a significant effect on profitability. Interest rates and credit risk influence operational efficiency, but they do not show a significant indirect effect on profitability through the intervening variable. These findings suggest that banks’ ability to control operational costs plays a more dominant role in improving profitability compared to the indirect effects of interest rates and credit risk. This study is expected to provide practical insights for banking management in improving financial performance through stronger operational efficiency strategies.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sektor Industrials Yang Terdaftar Di BEI Tahun 2020-2024 Winna Rahma Julita; Elfiswandi, Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of profitability and firm size on earnings management with capital structure as an intervening variable in manufacturing companies in the industrials sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research employs secondary data obtained through documentation studies of companies’ financial statements accessed from the official IDX website (www.idx.co.id). The population of this study consists of 65 manufacturing companies in the industrials sector. Using a purposive sampling method, 17 companies were selected as the research sample. The data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and path analysis.The results indicate that profitability and firm size have an effect on capital structure. Partially, profitability and firm size do not have a direct effect on earnings management, whereas capital structure has a significant effect on earnings management. However, the path analysis results show that profitability and firm size affect earnings management through capital structure as an intervening variable. Thus, capital structure is proven to mediate the relationship between profitability and earnings management as well as the relationship between firm size and earnings management. These findings indicate that corporate financing decisions play an important role in encouraging earnings management practices, particularly in manufacturing companies in the industrials sector. This study is expected to provide empirical contributions to the development of financial management theory and serve as a consideration for company management, investors, and regulators in improving the quality of financial reporting.
Pengaruh Keputusan Pendanaan Dan Keputusan Investasi Terhadap Nilai Perusahaan Dengan Harga Saham Sebagai Variabel Intervening Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2020-2024 Nurhidayah, Nezy; ., Elfiswandi; Permata sari, Putri Intan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of financing decisions, investment decisions, and firm value, with stock price as an intervening variable, on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Purposive sampling was used to select companies that met the research criteria. Data analysis methods included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and path analysis. The results indicate that financing decisions and investment decisions significantly influence stock prices. Furthermore, financing decisions and stock prices also significantly influence firm value. However, investment decisions do not significantly influence firm value. Furthermore, the analysis shows that stock prices do not mediate the effect of financing decisions on firm value, nor do they mediate the effect of investment decisions on firm value. This indicates that financing decisions and investment decisions influence firm value more directly than through the stock price mechanism.
Pengaruh Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2020-2024 ., Fitrianti; ., Elfiswandi; Permata sari, Putri Intan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to determine the effect of managerial ownership and company size on company performance, with capital structure as an intervening variable, listed in the food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange. The population in this study consisted of 99 food and beverage sub-sector manufacturing companies. The sample in this study was taken using a purposive sampling method, obtaining a sample of 16 companies. The data analysis method in this study used descriptive statistical analysis, classical assumption tests, multiple linear regression tests, hypothesis tests, and path analysis. The results of the study indicate that managerial ownership and company size have a significant influence on capital structure. In addition, company size and capital structure have a significant influence on company performance. However, managerial ownership has an insignificant effect on company performance. Furthermore, the results of the analysis show that capital structure is unable to mediate the effect of managerial ownership on company performance, and is unable to mediate the effect of company size on company performance. This indicates that managerial ownership and company size influence company performance more directly than through capital structure mechanisms. It is hoped that food and beverage sub-sector manufacturing companies can improve the related variables in the study so that they can achieve their stated company goals.
Pengaruh Suku Bunga, Return On Assets, Dan Debt To Equity Ratio Terhadap Nilai Perusahaan Melalui Harga Saham Sebagai Variabel Intervening Pada Perusahaan Energi Di Bursa Efek Indonesia Periode 2021-2024 Assalam, Mardho Tillahi; ., Elfiswandi; Permata Sari, Putri Intan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of interest rates, Return on Assets (ROA), and Debt to Equity Ratio (DER) on firm value with stock price as an intervening variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The sample was selected using a purposive sampling method to obtain companies that met the research criteria. The data analysis methods employed include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis and path analysis. The results indicate that interest rates do not have a significant effect on stock prices or firm value. Return on Assets (ROA) and Debt to Equity Ratio (DER) have a positive and significant effect on firm value. Furthermore, stock price does not have a significant effect on firm value and therefore does not mediate the relationship between ROA and firm value, nor between DER and firm value. Thus, stock price does not function as an intervening variable in this study. Based on these findings, future research is recommended to extend the observation period and include additional variables that may influence firm value in order to obtain more comprehensive results.
Pengaruh Struktur Modal dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024 Nadia Putri Hanafi; Elfiswandi; Putri Intan Permata Sari
Menulis: Jurnal Penelitian Nusantara Vol. 2 No. 2 (2026): Menulis - Februari
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v2i2.1043

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan kepemilikan manajerial terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel intervening pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik purposive sampling, sehingga diperoleh sampel sebanyak 17 perusahaan dari total populasi 88 perusahaan pertambangan. Analisis data dilakukan dengan bantuan program SPSS versi 26. Hasil penelitian ini menunjukkan bahwa (1) Struktur Modal tidak berpengaruh signifikan terhadap Kebijakan Dividen. (2) Kepemilikan Manajerial tidak berpengaruh signifikan terhadap Kebijakan Dividen. (3) Struktur Modal tidak berpengaruh signifikan terhadap Nilai Perusahaan. (4) Kepemilikan Manajerial tidak berpengaruh signifikan terhadap Nilai Perusahaan. (5) Kebijakan Dividen berpengaruh signifikan terhadap Nilai Perusahaan. (6) Kebijakan Dividen tidak mampu memediasi hubungan antara Struktur Modal dengan Nilai Perusahaan. (7) Kebijakan Dividen tidak mampu memediasi hubungan antara Kepemilikan Manajerial dengan Nilai Perusahaan.
Co-Authors ., Fitrianti Ade, Frihapma Semita Afifatur Rahmi Agam Mei Yudha Ai Elis Karlinda Amelia Rizanti Amirah Fauziah Ananthia Ayu Devitasari Assalam, Mardho Tillahi Astri Hapsari Atikah, Dina Awam Mukhatam Riziq Berta Agus Petra Burhanudin Rais Charli, Chintya Ones Deni Saputra Deza Sri Rahayu Dodi Suryadi Ebi Abady Putri Elfiswandi, Elfiswandi Fadia Nur Amalia Faiza Izzata Aulia Fajriani Rahma Fitri Firdausi Nuzula Fitri Yeni, Fitri Fristiohady, Adryan Fuadi, Yasfian Alfi Husnah, Mutiah Jihan Salsabila Kamil, Nurhusna Kulsum Nur Hayati Lailaturahmi Latifah, Jihan M Lifrandana J Maulia Aryani Rofiqoh Meylani Pratiwi Muhamad Agil Dalla Ramadani Muhammad Fikri Ramadhan Muhammad Khudori Nabila, Sania Audy Nadia Putri Hanafi Nelly Prima Putri Nelvia Nelvia Nini Syofriyeni Nita Trinovitasari Novi Yuliati Novia Rahwatul H Nurhidayah, Nezy Nurhusni Olandari Mulyadi Putra, Ramdani Bayu Putri Ansari, Nurul Amanda Putri Hanifah Putri, Ebi Abady Putri, Nelly Prima Ramadhani, Dwi Suci Retno Wulansari Rifa'atul Mahmudah Rima Yuwana Yustikaningrum Rindy Citra Dewi Rohmi Triwulandari Ronni Andri Wijaya Rosa Citra Dewi Rozak, Abd. Safeta Weyla Samti Ardhania Sandya Kliana Kurnia Dewi SELFI HASTRIA NINGSIH Siti Sarah, Siti Suhairi Suhairi SUHARDI - Sukiman Sukiman Sukiman Titis Anindyajati Tri Ayu Parwati Umi Zahro Vahra Oktaladisa Vivi Nila Sari Wahdini Marta Wijayanti, Vita Winanda, Dea Jenia Winda Wijayanti Winna Rahma Julita Yamasitha Yani Pratiwi Yosi Puspita Sari Yulasmi Yulia Yosi Zainurika Irna