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International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 28084713     DOI : https://doi.org/10.54443/ijebas
Core Subject : Economy,
This journal aims to examine new breakthroughs and current issues regarding advances in science and technology in the fields of Economics, Business, Sharia Administration, Accounting and Agriculture Management
Articles 41 Documents
Search results for , issue "Vol. 2 No. 6 (2022): December" : 41 Documents clear
THE EFFECT OF FREE CASH FLOW, LEVERAGE AND PROFITABILITY ON DIVIDEND POLICY THROUGH CASH HOLDING ON PHARMACEUTICAL COMPANIES LISTED ON THE EXCHANGE INDONESIA EFFECT Yulizartika, Yulizartika; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar; Wibisono, Chablullah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.458

Abstract

This study aims to analyze Free Cash Flow, Leverage, and Profitability that affect Dividend Policy with Cash Holding as an intervening variable in Pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2021. The population in this study amounted to 12 companies. The sample selection method used purposive sampling technique, so the number of samples used was 8 companies. The number of observations used is 40 observations. The type of data used is secondary data with data analysis techniques used, namely panel data regression analysis with multiple linear regression tests and path analysis using Eviews software. The results showed that Free Cash Flow had a positive and insignificant effect on Dividend Policy, Leverage, Profitability and Cash Holding have no significant negative effect on Dividend Policy. Free Cash Flow and Profitability have a significant positive effect on Cash Ownership. Leverage has a negative and insignificant effect on Cash Holding. Cash Holding can only mediate Leverage on Dividend Policy
EFFECT OF WORK FROM HOME ON EMPLOYEE PERFORMANCE THROUGH MOTIVATION, JOB SATISFACTION, AND WORK ENVIRONMENT AS INTERVENING VARIABLES AT PT CITRA TUBINDO TBK Engelin Manopo, Maya; Khaddafi, Muammar; Catra Yasa, I Wayan; Satriawan , Bambang; Fatahurrazak, Fatahurrazak
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.459

Abstract

The purpose of this study was to determine and analyze the effect of work from home on employee performance through motivation, job satisfaction, and work environment as intervening variables. The method used in this study is a quantitative method. Collecting data using questionnaires and distributed to 111 respondents. Statistical data analysis using SEM-PLS (Structural Equation Modeling-Partial Least Square) and using path analysis to test the pattern of relationships that reveal the influence of variables on other variables, both direct and indirect effects assisted by SmartPLS ver.3.0 software. The results in this study indicate that Work From Home has a positive and significant effect on employee performance with a P-value of 0.000 <0.05. Work From Home has a positive and significant effect on Motivation P-value of 0.000 <0.05. Work From Home has a positive and significant effect on Job Satisfaction P-value of 0.000 <0.05. Work From Home has a positive and insignificant effect on the work environment. P-value is 0.679>0.05. Motivation has a positive and significant effect on Employee Performance P-value of 0.000 <0.05. Job Satisfaction has a positive and significant effect on Employee Performance P-value of 0.003 <0.05. Work Environment has a positive and significant effect on Employee Performance P-value of 0.000 <0.05. Work From Home has a positive and significant effect on Employee Performance through Motivation P-value of 0.007 <0.05. Work From Home has a positive and significant effect on Employee Performance through Job Satisfaction P-value of 0.007 <0.05. Work From Home has a positive and insignificant effect on Employee Performance through the Work Environment P-value of 0.884> 0.05.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY AND LEVERAGE ON STOCK RETURN WITH DIVIDEND POLICY AS A MODERATION VARIABLE IN COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE LQ45 INDEX Julianti, Merline; Khaddafi, Muammar; Robin, Robin; Satriawan, Bambang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.460

Abstract

This study aims to determine the effect of profitability, liquidity and leverage on stock returns and determine the ability of dividend policy in moderating the relationship between profitability, liquidity and leverage on stock returns in companies listed on the LQ45 index of the Indonesia Stock Exchange. The sample used in this study are companies listed on the LQ45 index of the Indonesia Stock Exchange which have retained earnings, pay dividends for three consecutive years and use Rupiah currency. The data analysis method used in this research is multiple linear regression analysis method. This study was conducted with a total of 20 samples of companies listed on the LQ45 index of the Indonesia Stock Exchange from the period 2019 to 2021. The results of data testing partially found that profitability and liquidity had a significant positive effect on stock returns, while leverage had a negative and insignificant effect on stock returns. . The results of testing the moderating data conclude that dividend policy is not able to moderate the relationship between profitability and liquidity to stock returns, while dividend policy is able to moderate the relationship between leverage and stock returns.
THE EFFECT OF TAX KNOWLEDGE, UNDERSTANDING TAX REGULATIONS, AND APPLICATION OF E-FILLING SYSTEM, ON TAXPAYER COMPLIANCE WITH MSME AGENCY WITH TAXATION SOCIALIZATION AS A MODERATING VARIABLE (Survey of WP for SMEs Registered at Kpp Pratama South Batam in 2 Silaban, Amon; Robin, Robin; Satriawan, Bambang; Irfan, Irfan; Khaddafi, Muammar; Chablullahwibisono, Chablullahwibisono
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.461

Abstract

This study aims to analyze and provide empirical evidence about the effect of tax knowledge, understanding of tax regulations, and the application of the e-filling system on taxpayer compliance with tax socialization as a moderator. The population of this study is MSME corporate taxpayers registered at KPP Pratama Batam Selatan with a total population of 14,483 taxpayers. This study uses the Slovin formula to obtain a sample of 99 taxpayers. This study uses primary data and secondary data with a quantitative approach. The primary data collection method is through a questionnaire which is measured using a Likert scale, while secondary data is obtained from the Directorate General of Taxes through the application of e-research data. Data analysis method using Partial Least Square (PLS) with SmartPLS application. The test results show that tax knowledge has a significant effect on taxpayer compliance with a P-Value of 0.003 <0.05. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation.
THE EFFECT OF LEVERAGE, INVENTORY TURNOVER AND SALES GROWTH ON PROFIT GROWTH WITH FIRM SIZE AS MODERATING VARIABLES IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016 - 2021 Uli Bastanta S, Citra; Fachrudin, Fachrudin; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.462

Abstract

This study aims to examine the effect of Leverage, Inventory Turnover, and Sales Growth on Profit Growth with Firm Size as a moderating variable in Food and Beverage companies listed on the Indonesia Stock Exchange for the period 2016-2021. This study uses secondary data. This study uses a purposive sampling technique with a sample of 10 companies. The data analysis technique used is moderated regression analysis (MRA) with the help of the student version of SmartPLS 3.29. Based on the test results, it is known that the Leverage variable as measured by DER has a negative and insignificant effect on Profit Growth, with a significance value of 0.075 where the significance value of DER is greater than 0.05. Inventory Turnover has a positive and significant effect on Profit Growth, with a significance value of 0.038 where the ITO significance value is less than 0.05. Sales Growth has a positive and significant effect on Profit Growth, with a significance value of 0.000 where the significance value of SG is less than 0.05. Firm Size has a negative and significant effect on Profit Growth with a significance value of 0.023 where the significance value of FS is less than 0.05. Firm Size does not moderate the effect of DER on Profit Growth with a significance of 0.839 greater than 0.05. Firm Size does not moderate the effect of ITO on Profit Growth with a significance of 0.332 greater than 0.05. Firm Size does not moderate the effect of SG on Profit Growth with a significance of 0.223 greater than 0.05
THE EFFECT OF DIVIDEND POLICY, MANAGERIAL OWNERSHIP AND PROFITABILITY ON COMPANY VALUE WITH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AS MODERATING VARIABLES IN THE BANKING SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE 2017-2021 Risa, Fitria; Fachrudin, Fachrudin; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar; Wibisono, Chablullah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.463

Abstract

This study aims to analyze dividend policy, managerial ownership and profitability of firm value by disclosing Corporate Social Responsibility as a Moderating Variable in banking companies listed on the Indonesia Stock Exchange for the period 2017-2021. The population in this study were 46 banking companies. The sample selection method used purposive sampling technique, so the number of samples used was 17 banking companies. The number of observations used is 85 observations. The type of data used is secondary data with the data analysis technique used is panel data regression analysis with multiple linear regression test using Eviews software. The results show that dividend policy has a positive but not significant effect on firm value, Managerial Ownership has a positive but not significant effect on Firm Value, and Profitability has a positive but not significant effect on Firm Value. Corporate Social Responsibility is not able to moderate dividend habits on firm value, Corporate Social Responsibility is able to moderate managerial ownership on firm value, and Corporate Social Responsibility is able to moderate profitability to firm value.
THE EFFECT OF RETURN ON ASSETS, INVENTORY TURNOVER AND DEBT TO EQUITY RATIO ON STOCK PRICES WITH EARNINGS PER SHAREAS MODERATING VARIABLES IN COMPANIES TECHNOLOGIES LISTED ON THE INDONESIA STOCK EXCHANGE Herlambang, Guntur; Satriawan, Bambang; Robin, Robin; Wibisono, Chablullah; Khaddafi, Muammar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.464

Abstract

This study aims to examine the effect of Return on Assets, Inventory Turnover, Debt to Equity Ratio, on stock prices with Earning Per Share as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. This study uses secondary data. This study uses a purposive sampling technique with a sample of 8. The data analysis technique used is moderated regression analysis (MRA) with the help of Eviews 10 software. Based on the test results, it is known that the ROA variable has a negative and insignificant effect on stock prices, with the significance value is 0.953 where the ROA significance value is greater than 0.05, thus the first hypothesis (H1) is not accepted. The next result is that ITO has a negative and insignificant effect on stock prices, with a significance value of 0.542 where the ITO significance value is greater than 0.05, thus the second hypothesis (H2) is not accepted. Then DER has a negative and insignificant effect on stock prices, with a significance value of 0.522 where the significance value of DER is greater than 0.05, thus the third hypothesis (H3) is not accepted. Furthermore, EPS has a positive and significant effect on stock prices, with a significance value of 0.000 where the EPS significance value is less than 0.05, thus the fourth hypothesis (H4) is accepted. The probability value of EPS moderation on ROA is 0.000 where the value is less than 0.05. This means that EPS moderates the effect of ROA on stock prices, this means (H5) is accepted, the probability value of EPS moderation against ITO is 0.001 where the value is less than 0.05. This means that EPS moderates the effect of ITO on stock prices, this means that (H6) is accepted. The probability value of EPS moderation on DER is 0.014 where the value is smaller than 0.05. This means that EPS moderates the effect of DER on stock prices. This means that (H7) is accepted.
THE INFLUENCE OF WORK FACILITIES, JOB PLACEMENT, AND WORK PRESSURE ON PERFORMANCE THROUGH WORK MOTIVATION AS AN INTERVENING VARIABLE IN THE WORK UNIT OF SPECIAL ANTI-TERROR DETACHMENT 88 AT POLRI MABES Maulana, Ervindo; Satriawan, Bambang; Khaddafi, Muammar; Titik Windayati, Diana; Fatahurrazak, Fatahurrazak
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.475

Abstract

Every organization is often faced with problems regarding the performance of its personnel. Every leader in a work unit will always try to ensure that every activity carried out achieves maximum results and is carried out effectively and efficiently. In order to achieve the desired level of effectiveness and efficiency, the work unit must have a good work system or have good performance. Therefore, the performance of personnel is very dependent on the good or bad performance of the organization. Where the performance of an organization depends on the performance of its personnel which is the motor for the running of the work unit. The purpose of this study was to analyze the influence of work facilities, work placements, and work pressure on performance through work motivation as an intervening variable in the Special Detachment 88 Anti-Terror Unit of the National Police at the National Police Headquarters with a total of 350 personnel. Sampling in this study amounted to 188 samples. In this study, the sampling technique used was proportional sampling using the Slovin formula. The research method uses an associative method with a quantitative approach with analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results of this study state that the work facility variable has a positive and significant effect on performance. The work placement variable has a positive and insignificant effect on performance. The work pressure variable has a positive and significant effect on performance. Work motivation variable has a positive and significant effect on performance. The work facility variable has a positive and significant effect on work motivation. The work placement variable has a positive and significant effect on work motivation. The work pressure variable has a positive and insignificant effect on work motivation. Work motivation variable is able to mediate the effect of work facilities on performance. The work motivation variable is able to mediate the effect of work placement on performance. The work motivation variable has not been able to mediate the effect of work pressure on performance. The work pressure variable has a positive and insignificant effect on work motivation. Work motivation variable is able to mediate the effect of work facilities on performance. The work motivation variable is able to mediate the effect of work placement on performance. The work motivation variable has not been able to mediate the effect of work pressure on performance. The work pressure variable has a positive and insignificant effect on work motivation. Work motivation variable is able to mediate the effect of work facilities on performance. The work motivation variable is able to mediate the effect of work placement on performance. The work motivation variable has not been able to mediate the effect of work pressure on performance.
THE INFLUENCE OF LEADERSHIP STYLE, WORK ENVIRONMENT AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE WITH WORK MOTIVATION AS AN INTERVENING VARIABLE AT THE SECRETARIAT OF DPRD RIAU ISLANDS PROVINCE Aribowo, Kuncoro; Satriawan, Bambang; Gita Indrawan, Mohamad; Kusuma, Andhi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.476

Abstract

The purpose of this study was to determine and analyze the effect of leadership style, work environment, work discipline on employee performance with work motivation as an intervening variable. The method used in this study is object observation, data collection using a questionnaire and distributed to 74 respondents. Statistical data analysis used SEM-PLS (Structural Equation Modeling-Partial Least Square) and used paths to examine patterns of relationships that reveal the influence of variables on other variables, both direct and indirect effects assisted by Smart PLS Ver 3.0 software. The results of the research in this study show that leadership style has a direct positive and significant effect on employee performance with a p-value of 0.024 <0.05,
THE INFLUENCE OF SELF EFFICACY, JOB INSECURITY, AND JOB DEVELOPMENT ON JOB SATISFACTION THROUGH JOB MOTIVATION AS AN INTERVENING VARIABLE AT PT. BEAUTIFUL FASHION SWAKARYA, TANJUNGPINANG CITY Hidayati Eka Putri, Fanny; Satriawan, Bambang; Indrawan, M.Gita; Titik Windayati, Diana; Fatahurrazak, Fatahurrazak
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.477

Abstract

A person's efficacy determines how much effort is expended and how the individual survives in the face of obstacles. The stronger the perception of self-efficacy, the more active and diligent the efforts. When faced with difficulties, the individual has great doubts about his ability to reduce his efforts or give up altogether. The purpose of this study was to analyze the effect of self-efficacy, job insecurity, and job development on job satisfaction through job motivation at PT. Tanjungpinang Beautiful Fashion Swakarya totaling 132 people. The sample used in this study is the entire population of 132 employees of PT. Beautiful DIY Clothing Tanjungpinang. In this study, the sampling technique used was nonprobability sampling with the technique taken, namely saturated sampling (census). The research method uses an associative method with a quantitative approach with analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results of this study state that the variable self-efficacy has a positive and significant effect on job satisfaction. The job insecurity variable has a positive and significant effect on job satisfaction. The job development variable has a positive and significant effect on job satisfaction. The job motivation variable has a positive and significant effect on job satisfaction. The self-efficacy variable has a positive and significant effect on job motivation. The job insecurity variable has a positive and significant effect on job motivation. The job development variable has a positive and insignificant effect on job motivation. The job motivation variable is able to mediate the effect of self-efficacy on job satisfaction. The job motivation variable has not been able to mediate the effect of job insecurity on job satisfaction. The job motivation variable has not been able to mediate the effect of job development on job satisfaction.