The Asia Pacific Journal Of Management Studies
"The Asia Pacific of Management Studies or APJMS" is intended to serve the reader with relevant field of study, with the dissemination of research results, and covers all disciplines related to the study of every aspect of accounting and business (economics). The Asia Pacific of Management Studies is expected to give readers the latest research findings related to accounting and business studies.
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<![CDATA[PENGARUH PROFITABILITAS (ROE), SOLVABILITAS (DER) DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Adi Dwi Purnomo]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i2.918
<![CDATA[The value of the company reflects the current state of the company and can describe the company's prospects in the future. The research method uses quantitative methods and uses secondary data types. The sample used is 21 LQ45 companies listed on the IDX for the 2017–2021 period. With a total of 105 data points, selected using a purposive sampling technique. The data analysis used is multiple linear regression analysis with data processing using the SPSS version 26 application. The results showed that the simultaneous test (F test) showed that profitability (ROE), solvency (DER) and firm size had a simultaneous effect on firm value. While the partial test (t test) shows that profitability has no significant effect on firm value, solvency has no significant effect on firm value, and firm size has a significant effect on firm value. With a coefficient of determination or R Square of 0.246 or 24.6%, the firm value can be explained by the variables of profitability, solvency, and firm size. while the remaining 75.4% is influenced by other factors.]]>
<![CDATA[PENGARUH KONSERVATISME AKUNTANSI, UKURAN PERUSAHAAN TERHADAI EARNING RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN SEKTOR TEKNOLOGI ]]>
<![CDATA[Nurlaelah Nurlaelah]]>;
<![CDATA[Hanifah Hanifah]]>;
<![CDATA[Shifa Ul Muslimah]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i1.903
<![CDATA[The purpose of this study was to determine the effect of accounting conservatism, company size on earnings response coefficient (ERC) in technology companies listed on the Indonesia stock exchange for the 2019-2021 period. The purpose of this research is to provide references and knowledge about whether or not there is an influence given by accounting conservatism and company size on the earning response coefficient to technology companies listed on the BEI. The research method used is a quantitative method. Quantitative writing method is used to analyze the relationship between one variable and another or how one variable affects other variables. The t-count value of accounting conservatism (X1) is -0.138, smaller than the t-table of 2.0195. (-0.138 < 2.0195). From the above test, the significance of accounting conservatism (X1) is 0.725, which is greater than 0.05, which means that accounting conservatism has no effect on Earning response coefficient (ERC). The t-count value of company size (X2) is 0.390 which is smaller than the t-table of 2.0195. (0.390 < 2.0195). From the above test, the significance of firm size (X2) is 0.390, which is greater than 0.05, which means that firm size has no significant effect on Earning response coefficient (ERC). The results of the study indicate that accounting conservatism and firm size have no significant effect on the Earning Response Coefficient (ERC).]]>
<![CDATA[INTERAKSI DINAMIS ANTARA PERPUTARAN MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSET (ROA) ]]>
<![CDATA[Furniawan Furniawan]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i3.1019
<![CDATA[Financial performance of a company can be influenced by various factors, including working capital management and receivables management. This research aims to examine the interaction between working capital, receivables, and return on assets (ROA) as a key indicator of financial health. Through a statistical analysis approach, financial data from several companies have been collected and analyzed to understand potential relationships. The study evaluates the influence of working capital on the ROA of a company. This analysis identifies the extent to which working capital management can affect the profitability of an entity. Furthermore, the interaction between receivables management and ROA is explored. The research aims to measure how receivables management policies can strengthen or undermine the financial performance of a company. The results of the research are expected to provide new insights into corporate financial strategies and offer a deep understanding of the importance of working capital and receivables management in achieving optimal asset returns. The findings of this research are expected to serve as a foundation for companies to enhance operational efficiency and optimize the allocation of financial resources.]]>
<![CDATA[PENGARUH KELENGKAPAN PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA TOKO BANGUNAN JHRD BAROKAH ]]>
<![CDATA[Pipin Suryanisari]]>;
<![CDATA[Muhamad Yusuf]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i3.1008
<![CDATA[This research is based on the number of similar businesses that offer products to consumers so that companies must be able to identify consumer needs in order to compete with copetitors. This study aims to test productcompleteness and price either partially or simultaneously on consumer purchasing decisions at the JHRD Barokah Building Store. The population used is the consumer of the JHRD Barokah Building Shop and a sample of 90 respondents is obtained using the slovin formula. This study uses validity and reliability of a research indicator. This study uses multiple linear regression analysis with SPSS v.25. The results of the analysis carried out show that partially the completeness of the product has a positive and significant effect on Purchase Decisions, while simultaneously Product Completeness and Price have an influence on Purchase Decisions..]]>
<![CDATA[Tinjauan Kinerja Keuangan: Analisis Current Ratio dan Debt to Equity Ratio Terhadap Return on Equity dalam Industri Tekstil dan Garmen di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Furniawan Furniawan]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 9 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v9i1.1009
<![CDATA[This research aims to provide a comprehensive overview of financial performance in the textile and garment industry on the Indonesia Stock Exchange (IDX) through the analysis of two key financial ratios: Current Ratio (CR) and Debt to Equity Ratio (DER). The study focuses on understanding the implications of these ratios on the Ratio on Equity (ROE). Data from financial statements of selected textile and garment companies listed on the IDX are collected and analyzed over a specific period. The Current Ratio assesses a company's short-term liquidity, measuring its ability to meet short-term obligations. On the other hand, Debt to Equity Ratio evaluates the proportion of debt in a company's capital structure, indicating its financial leverage. The study investigates how variations in these ratios impact the Ratio on Equity, a critical indicator of overall financial health. The findings of this research will contribute to a better understanding of the financial dynamics within the textile and garment industry, aiding investors, analysts, and stakeholders in making informed decisions. By exploring the intricate relationships between Current Ratio, Debt to Equity Ratio, and Ratio on Equity, the study sheds light on potential risk factors and financial stability within the industry.]]>
<![CDATA[PENGARUH DEBT TO EQUITY RATIO (DER) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM ]]>
<![CDATA[Muhi Mukti]]>;
<![CDATA[Maesaroh Maesaroh]]>;
<![CDATA[Gisty Meydenvy]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i3.1010
<![CDATA[The objectives of this study are (1) to determine the effect of Debt To Equity Ratio (DER) on Stock Prices in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period, (2) to determine the Return On Equity (ROE) Towards Share Prices in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period. The method used in this research is descriptive and quantitative research methods. The sampling technique used by purposive sampling is a sample selected using certain considerations in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period which can be accessed or downloaded directly on the official Stock Exchange website. Indonesia (IDX) www.idx.co.id and https://finance.yahoo.com. Testing of this research was carried out using the Classical Assumption Test, then analyzed with the Correlation Test and Multiple Linear Regression Test using the SPSS V.20 program. Conclusion Debt To Equity Ratio (DER) has an effect on Stock Prices, Return On Equity (ROE) has no effect on Stock Prices, Debt To Equity Ratio (DER), Return On Equity (ROE), Stock Prices occur simultaneously have an effect]]>
<![CDATA[ANALISIS PRODUK DOMESTIK BRUTO TERHADAP JUMLAH UANG BEREDAR DI ASEAN-5 ]]>
<![CDATA[Sri Intan Purnama]]>;
<![CDATA[Neng Dhea Lestari]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i3.1011
<![CDATA[This study aims to analyze the an influence of Gross Regional Domestic Product, Foreign Direct Investment (FDI), Inflation and Consumer Price Index (CPI) on the Money Supply in 5 Countries in ASEAN and within a period of 20 years from 2000 to 2019. Methods The analysis in this study uses the panel data method with the analysis model obtained is the ARDL (Autoregressive Distributed Lag) / PMG (Pooled Mean Group) Panel. The results showed that the variables of Gross Domestic Product, FDI, Inflation and CPI had a positive and significant an influence the Money Supply partially in the long run. Meanwhile, in the short term, the Gross Domestic Product variable has a positive and significant an influence on the Money Supply, FDI and CPI have a negative and significant effect on the Money Supply, and Inflation has a positive but not significant an influence on the Money Supply.]]>
<![CDATA[PENGARUH RETURN ON EQUITY (ROE), NET PROFIT MARGIN (NPM), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM ]]>
<![CDATA[Sri Intan Purnama]]>;
<![CDATA[Agun Ghozali]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i1.1015
<![CDATA[Share Price is the share price set by the Indonesia Stock Exchange which is determined through the demand and supply of shares, while the acquisition of the share price is obtained from the closing price of the shares. This study aims to determine the effect of Return on Equity, Net Profit Margin and Earning Per Share on the Share Price of LQ45 companies for the 2017 – 2021 period. This research uses quantitative methods. The population in this study is LQ45 companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The sampling technique is to use purposive sampling technique, which is based on the criteria that have been determined by the researcher. The number of samples in the study was 20 LQ45 companies. Data collection uses documentation techniques and library studies, secondary data in this study is in the form of the Company's financial statements (annual Report) LQ45 for the 2017-2021 period taken from the official website of the Indonesia Stock Exchange www.idx.co.id. The results of the partial test showed that Return On Equity (X1) had a significant effect on the Company's Share Price LQ45, Net Profit Margin (X2) had a significant effect on the company's Share Price LQ45 and Earnings Per Share (X3) had a significant effect on the Company's Share Price LQ45. The results of the simultaneous test showed that simultaneous Return On Equity, Net Profit Margin and Earnings Per Share had a significant effect on the company's share price of LQ45..]]>
<![CDATA[PENGARUH KEPEMIMPINAN KEPALA SEKOLAH, MOTIVASI KERJA DAN KOMPENSASI TERHADAP KINERJA ]]>
<![CDATA[Ade Jaya Sutisna]]>;
<![CDATA[Puri Rohmatulloh]]>;
<![CDATA[Cicih Sutarsih]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i3.1007
<![CDATA[The purpose of this research is to determine the influence of school principal leadership, work motivation and compensation on performance. The quality of educational output cannot be separated from the relationship between supporting factors, seen from the average achievement of the Vocational School Teacher Competency Test (UKG) results in the Bina 1 Region of Lebak Regency which is still below the 2015 UKG Minimum Achievement Criteria (KCM) of 5.5 or in the range figure 5.2. The method used in this research is a survey with correlational techniques. The target population in this research is all State Vocational School teachers in the bina 1 area of Lebak Regency, totaling 265 people. Considering that the number of members of the target population is not too large, the reachable population in this case is the same as the target population. The number of samples used in this research was 82 teachers taken randomly. Partially or jointly, there is a significant influence on the independent variables of principal leadership (X1), work motivation (X2) and compensation (X3) on the dependent variable on the performance of State Vocational School teachers in Lebak Regency (Y).]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Rudiyanto, Rudiyanto]]>;
<![CDATA[Fatimah, Imas]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i3.1037
<![CDATA[Earnings management practices occur in all countries, but the highest levels occur in countries with weaker legal institutions. This research aims to empirically test the influence of corporate governance, ownership structure and company size on earnings management in the non-cyclical consumer sector. Our research uses secondary data taken via the website https://www.idx.co.id with the research object being Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Based on the data that has been collected and the tests that have been carried out on these problems, it can be concluded that the board of commissioners, independent commissioners and audit committees do not have a significant influence on earnings management. We found that two dimensions of ownership structure have a negative effect on earnings management in non-cyclical consumer companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Meanwhile, company size has a significant positive effect on earnings management practices. Managerial ownership and institutional ownership have an asymmetric relationship with earnings management. Meanwhile, on the other hand, company size and earnings management are related symmetrically.]]>
