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JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu ekonomi Semarang
ISSN : -     EISSN : 27231054     DOI : https://doi.org/10.33747
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The CAPITAL Journal is a scientific journal that can be accessed openly for academics, researchers, students, lecturers and professional practitioners published by STIE Semarang. The journal CAPITAL is a periodical publication (twice a year, published in July and December) with the main objective to disseminate scientific findings in the fields of Economic Policy, Management and accounting. Capital Journal is indexed by Google Scholar, and several other indexers. Jurnal CAPITAL adalah sebuah jurnal ilmiah yang dapat diakses secara terbuka untuk para akademisi, peneliti, mahasiswa, dosen dan praktisi frofesional yang diterbitkan oleh STIE Semarang. Jurnal CAPITAL merupakan publikasi berkala (dua kali setahun, terbit pada bulan Juli dan Desember) dengan tujuan utama untuk menyebarluaskan temuan-temuan ilmiah di bidang Kebijakan Ekonomi, Manajemen dan akuntansi. Jurnal Capital diindeks oleh Google Scholar, dan beberapa pengindeks lain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol 4 No 2 (2022): jurnal capital" : 11 Documents clear
PENGARUH KINERJA PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Heni Subekti; Risma Musfiyana; Sri Kawuri
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.143

Abstract

The value of the company is an important thing that investors consider before they invest. The value of the company can provide maximum shareholder prosperity if the share price increases. The higher the stock price of a company, the higher the prosperity of shareholders. This study aims to determine the effect of liquidity (Current Ratio), profitability (ROE) and leverage (DER) on firm value (PBV) and determine whether dividend policy (Dividend Payout Ratio) can be used as an intervening variable on the liquidity relationship (Current Ratio), profitability (ROE) and leverage (DER) on firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study was taken using a purposive sampling technique, totaling 12 companies. The data analysis method used is descriptive analysis and data analysis using multiple linear regression method using SPSS software. The results show that liquidity (Current Ratio) has an effect on dividend policy, while profitability and leverage have no effect on dividend policy. Liquidity (Current Ratio) and leverage (DER) have no effect on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. On the other hand, profitability and dividend policy have a significant and significant impact on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Meanwhile, the dividend policy is able to mediate the relationship between liquidity (Current Ratio) and the value of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Likewise, the relationship between leverage (DER) and the value of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019 can be mediated by dividend policy. On the other hand, dividend policy cannot mediate the relationship between profitability and firm value.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONBILITY SEBAGAI VARIABEL INTERVENING Risma Musfiyana; Nurul Inayah
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.149

Abstract

Firm value is the investor's perception of the company success which is often associated with stock prices. The purpose of this study is to analyze the effect of GCG on firm value with CSR as the Intervening variable. The population in this study are manufacturing companies in the basic and chemical industry sectors listed on the IDX. The sample was selected using purposive sampling method and find 38 companies that have met the sample criteria. The research data were analyzed using multiple regression methods and path analysis. The results of this study found that Independent Commisioners and Commite Audit does not have any effect on CSR disclosure. CSR have a significant effect on firm value, while Independent Commisioners and Commite Audit has no effect on the firm value. Then CSR is not able to mediate the relationship between GCG on firm value.
PENGARUH CSR TERHADAP KEMAMPUAN INOVASI DAN KINERJA UMKM (STUDI KASUS PENYALURAN DANA CSR PT SPHC PADA UMKM BUNGA KOPENG) Evinta Amalia Nurhidayah; Infijarun Ni’am
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.150

Abstract

This study aims to provide empirical evidence regarding the effect of Corporate Social Responsibility (CSR) on the Innovation Ability and Performance of MSMEs in Kopeng and also to find out if innovation ability mediates the relationship between CSR and MSME performance. The method used in this study is a quantitative method with data collection techniques using the Purposive Sampling method. The sample taken and used as a research sample is a member of the Memayu Jogo Tonggo cooperative who works as a flower seller. The data analysis technique used multiple regression analysis. The results of CSR research have a positive effect on MSME Performance, CSR has a positive effect on Innovation Ability, Innovation Ability has no influence on MSME Performance. Innovation ability does not mediate the relationship between CSR and MSME performance.
DETERMINAN PERATAAN LABA PADA PERUSAHAAN INDEKS LQ 45 DI BURSA EFEK INDONESIA PADA TAHUN 2016 – 2018 Wachidah Fauziyanti; Esa Firda Eryliana
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.152

Abstract

Purpose of study this is analyze effect of return on assets, financial leverage, size company , net profit margin against alignment profit . The analytical method used are descriptive statistics and logistic regression with previously already model feasibility test and assumption test were carried out classic . Data collection was carried out with documentation sourced secondary data _ from report LQ45 index company finance listed on the Indonesia Stock Exchange for the 2016-2018 period . ROA research results have no negative effect significant , financial leverage has an effect positive , size company take effect positive and influential NPM positive significant to income smoothing . Advice for study for add sample and expand type company as well as enter a new variable that has effect to alignment profit
PENGARUH NPL, LDR, BOPO TERHADAP ROA PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2021 Pitaloka Andry Kirana; Dwi Eko Waluyo
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.155

Abstract

This research aims to determine the effect of NPL, LDR, and BOPO to the ROA of conventional commercial banks listed on the Indonesia Stock Exchange 2012-2021. Population in this research while sample was defined by using purposive sampling method and 8 Banks as sample, so that if you add up there are 80 samples (n). Type of data that we used was secondary data (panel data) from www.ojk.go.id. The analysis method has been done by using multiple linear regressions analysis. Hypothesis testing uses t statistical test, F statistic test and coefficient of determination. The results shows that NPL and BOPO variables have a significant negative effect on ROA and the LDR variable has a significant positive effect on ROA.
FAKTOR AUDIT DELAY PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA. sopi - sopi; Zumrotun Nafiah
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.156

Abstract

Timeliness of audit report adjustment is one of the auditor's professional criteria. The longer the audit delay, the longer the auditor will complete his audit work. The purpose of the effectiveness of this study is to determine the effect of company size, profitability and audit opinion on audit delay in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used purposive sampling method, as many as 9 companies for three years to 27 samples and using multiple linear regression data analysis method. From this research, it can be concluded that hypothesis testing with T test results that firm size and audit opinion have no effect on audit delay, while profitability has an effect on audit delay. Many studies on audit delays in food and beverage companies have shown mixed results. For further researchers should also be able to develop a research model, the research period with the addition of other research variables.
TINDAKAN PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Silvia Hendrayanti; Wachidah Fauziyanti
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.157

Abstract

Tax is a state levy on individuals or entities that is obligatory and coercive in nature which will be used by the state for the prosperity of the people but does not receive direct reciprocity. Tax avoidance is an arrangement to minimize or eliminate the tax burden by considering the tax consequences it generates, and not as a tax violation because the taxpayer's efforts to reduce, avoid, minimize or alleviate the tax burden are carried out in a way that allows for tax laws. This study aims to determine the effect of audit committees, audit quality, and sales growth on tax evasion. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used purposive sampling in order to obtain a sample of 135 companies. Methods of data collection using documentation. Data analysis technique using multiple linear regression analysis. z Based on the results of hypothesis testing shows that the significance of the auditor's committee is 0.000 <0.05, so that the auditor's committee has a significant effect on tax evasion. The significance of auditor quality is 0.288> 0.05, so that auditor quality has no significant effect on tax evasion. The significance of sales growth is 0.000 <0.05, so sales growth has a significant effect on tax evasion. The coefficient of determination shows a result of 0.281 or 28.1%. For future researchers, it is hoped that they can add research samples to other sectors in order to be able to describe the condition of the company as a whole regarding tax avoidance
PENGARUH STRUKTUR MODAL, PROFITABILITAS, KEBIJAKAN DIVIDEN, LIKUIDITAS, UKURAN PERUSAHAAN, STRUKTUR ASET TERHADAP NILAI PERUSAHAAN STUDI PADA PERUSAHAAN MANUFAKTUR TAHUN 2016-2018 Arini Novandalina; fidyah yuli Ernawati; marnoto Marnoto
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.159

Abstract

The value of a company is one of the vital things for a company. Business competition between companies today cannot be separated from the influence of the development of economic dynamics, socio-politics and technological advances. The purpose of this study was to determine whether the capital structure, profitability, dividend policy. Liquidity, firm size and asset structure have an effect on firm value. The population of this research is manufacturing companies in 2016-2018 totaling 163 companies and the sample uses purposive sampling so that the sample is 39
KUALITAS PELAYANAN PENJUAL ONLINE, KUALITAS PRODUK, DAN HARGA TERHADAP KEPUASAN KONSUMEN DALAM E-COMMERCE SHOPEE Daniella Gracea Widodo; Sunarto Sunarto
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.160

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan penjual online, kualitas produk, dan harga terhadap kepuasan konsumen dalam e-commerce shopee (Studi Kasus Pada Mahasiswa STIE SEMARANG). Populasi dari penelitian ini adalah mahasiswa STIE SEMARANG yang pernah berbelanja di E-commerce Shopee yang jumlahnya belum diketahui pasti. Teknik sampling yang digunakan adalah accidental sampling dengan sampel 60 responden. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis menggunakan regresi linier berganda. Berdasarkan hasil uji kualitas pelayanan penjual online, kualitas produk, dan harga berpengaruh secara positif dan signifikan terhadap terhadap kepuasan konsumen dalam e-commerce shopee. Untuk Penelitian selanjutnya disarankan menggunakan variabel independen lain, seperti faktor citra merek, promosi, lokasi, iklan, gaya hidup, promosi, kualitas pelayanan, label harga, celebrity endorser dan persaingan produk
ANALISIS PENGARUH STRES KERJA, BEBAN KERJA DAN LINGKUNGAN KERJA TERHADAP TURNOVER INTENTION KARYAWAN PADA YAYASAN PENDIDIKAN BHAKTI SUCI PURWODADI KABUPATEN GROBOGAN Sarbullah Sarbullah; Egiliana Atika Putri
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.161

Abstract

the purpose of this study was to determine the effect of work stress, workload, and work environment on employee turnover intention at the Bhakti Suci Education Foundation. High employee turnover rates result in organizations becoming ineffective, losing experienced employees and needing to train new employees. high work stress and a good work environment will affect the decrease in the level of turnover intention, while a high workload will affect the increase in turnover intention. The population in this study were all employees of the Bhakti Suci Purwodadi Education Foundation, Grobogan Regency, with a sample of 60 respondents. The sampling technique in this study was a saturated sample or census sample, where all members of the population were sampled. Results of data analysis For the classical assumption test as a whole the data is normally distributed. The results of the t-test in this study indicate that the work stress variable (X1) has a partial effect on turnover intention with a significant value of 0.742, workload variable (X2) has a partial or separate effect on employee turnover intention with a significant value of 0.00. Work environment variable (X3) has a partial or separate effect on employee turnover intention with a significant value of 0.035.

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