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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 134 Documents
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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.
ANALISIS FAKTOR BUDAYA ORGANISASI,KOMPENSASI,DAN KEMPETENSI TERHADAP KOMITMEN ORGANISASIONAL DI PT PEGADAIAN CABANG PONCOL Rokhmad Budiyono; Fidyah Yuli Ernawati; Ita Monica
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 1 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i1.145

Abstract

The right HRM is the key to success in achieving an organizational goal. The existence of HRM in an organization aims to increase the contribution of employees in the organization. One of the successes of HRM is determined in growing employee organizational commitment. How far the organizational commitment of employees to the organization will greatly determine the achievement of organizational goals. This study aims to determine whether there is an influence between organizational culture, compensation, and competence on organizational commitment at PT. Poncol Branch Pawnshop. The population in this study were all employees of PT. Pegadaian Branch Poncol, with a sample of 35 respondents. The variables in this study are organizational culture, compensation, and competence as independent variables and organizational commitment as the dependent variable. The sampling technique was carried out by the saturated sampling method (Census). The data used is primary data obtained from the distribution of questionnaires and the analytical method used is multiple linear regression analysis. The results of the first hypothesis stated "there is a positive and significant influence between organizational culture on organizational commitment at PT. Pegadaian Branch Poncol with a value (t-count 3.724 > t table 1.696)", hypothesis II states "there is a positive and significant effect between compensation and organizational commitment at PT. Pegadaian Branch Poncol with a value (t-count 4,007 > t table 1,696)", hypothesis III states "there is a positive and significant influence between competence and organizational commitment at PT. Poncol Branch Pawnshop with a value (t-count 3.038 > t-table 1.696)”. The results of the f test are known to be positive and significant with a value (fcount of 10.090 > ftable 2.69) and a p-value of 0.000 <0.05. The results of the coefficient of determination (R2) obtained a figure of 43.7% based on (Adjusted R Square), which means that 43.7% of the independent variables can be explained by the dependent variable and the remaining 56.3% is influenced by other factors that are not researched. Organizational culture has a significant positive effect on organizational commitment, with the better the culture applied by the organization, it is expected to have a positive influence on organizational commitment. Compensation has a positive and significant impact on organizational commitment, it is necessary to optimize the incentive system so that it is more adapted to the duties and responsibilities of each employee. This is expected to increase employee productivity. Competence has a positive and significant influence on organizational commitment, by increasing competence through skills, self-understanding and values ​​that exist within employees, it is hoped that employees can contribute more in increasing organizational commitment at PT. Poncol Branch Pawnshop..
PENERAPAN KONSEP DAN PRINSIP GOOD CORPORATE GOVERNANCE PADA PENERAPAN KONSEP DAN PRINSIP GGOD CORPORATE GOVERNANCE PADA PT. KIW (Persero) Eni Puji Estuti; Cahyani Tunggal Sari; Siti Khayatun
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 1 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i1.146

Abstract

Good corporate governance is believed to be one of the main keys of the company in the long term and has an impact on the profits achieved by the company, therefore the company must prepare a statement on the implementation of GCG in its annual report. The implementation of GCG that is not maximized by economic stakeholders both from the government and the private sector will result in an economy that does not run well. The main objective of implementing GCG in SOEs is to maximize the performance of state companies so that they are able to be competitive and have a positive impact on all stakeholders. This research takes a case study at PT. KIW (Persero) as one of the SOEs, where the incident is more implementing GCG. In this study using a quantitative descriptive approach. The results of the analysis show that the implementation of GCG concepts and principles has been carried out well although there needs to be an improvement in information governance technology which is not currently owned by PT, KIW (Persero).
MODEL PENINGKATAN BRAND LOYALTY BERDASARKAN KUALITAS PELAYANAN ISLAM DAN ATRIBUT PRODUK ISLAM MELALUI BRAND TRUST fidyah yuli ernawati; Lisa Zahratul Adni; Asyhari Asyhari
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 1 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i1.147

Abstract

The main objective of this study is to investigate and examine the effect of Islamic service quality and Islamic product attributes on brand loyalty through brand trust, and propose an empirical model to investigate this correlation. A total of 100 respondents from BMT/KSPPS NU Sejahtera customers in the city of Semarang filled out a questionnaire about brand loyalty, Islamic service quality, Islamic product attributes and brand trust. The results of the structural equation based on PLS SEM confirms that providing Islamic service quality can directly and significantly affect brand loyalty; while the attributes of Islamic products have no significant effect on brand loyalty. So there is a need for more improvements to the attributes of Islamic products in order to increase brand loyalty.
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

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