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Debt Policy On Profit Management In Advertising, Printing Subsector Companies Listed On The Indonesia Stock Exchange In 2018-2021:
Nadya Salsabila Z;
Seflidiana Roza;
Nurhayati
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
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DOI: 10.62398/probis.v14i5.266
This study aims to analyze the Effect of Share Ownership and Debt Policy on Profit Management in Advertising. Printing and Equipment Subsector Companies with a sample of 13 Advertising. Printing and Equipment Companies Listed on the Indonesia Stock Exchange using the Purposive Sampling method for the 2018-2021 period. Based on the results of statistical analysis, it can be concluded that share ownership has a significant effect on earnings management in the companies studied This is mdicated by the results of the t-test, tcount -2 608 ttable1.677, a significance of 0.12 of 0.05 So it can be concluded that share ownership affects earnings management. Based on the results of statistical analysis, it can be concluded that Debt Policy has no significant effect on Earnings Management in the companies studied. This is indicated by the results of the tcount -1.582 ttable 1677 and a significance of 0.120 from a significance level of 0.05. So it can be concluded that the debt policy variable has no effect on earnings management Significantly, share ownership and debt policy have a significant effect on earnings management. This is proven by using the F test with a significance value of 0.020-0.05 and fcount 4.226 ftable 3.187. This can be seen from the R Square value of 14.7 or 14.7% and is influenced by other variables that have not been studied at 85.3% Keywords: Share Ownership, Debt Policy, Earnings Management.
Financial Performance Analysis of PT Bank Perkreditan Rakyat
Yunita Pakpahan;
Verawati Br Karo
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
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DOI: 10.62398/probis.v14i5.274
The end of the COVID-19 pandemic has brought significant changes to the banking world in achieving banking financial performance because this is closely related to the sustainability of businesses managed by customers. To see bank performance, it is necessary to analyze financial performance for the past, current, and future periods. This research aims to determine the financial condition based on liquidity ratios, solvency ratios, and profitability ratios at PT. Bank Rakyat Nusantara Bonapasogit 15 (BPR NBP 15) credit period 2020-2022. Field research method with a direct approach to the company that is the object of research. The results of this research explain the liquidity ratio, solvency ratio, and profitability ratio at PT. Bank Rakyat Nusantara Bonapasogit 15 (BPR NBP 15) credit for the 2020-2022 period is in a good category.
Development of the Implementation of the Implementation of the Leadership Style Mechanism in Optimizing the Performance Motivation of Office Boy and Security Guards
Junengsih Junengsih;
Elda Sagitarius;
Partimah Partimah;
Annisa Frisca Fauziah
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
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DOI: 10.62398/probis.v14i5.275
The current individual phenomena reveal that performance is impossible to achieve maximum results if there is no motivation. The purpose of this study was to determine the analysis of the Application of Leadership Style and Motivation in improving the performance of Office Boy (OB) and Security Units (SATPAM). This study uses a qualitative method. The subjects used in the research were sources from the OB division and the Pertiwi Group Security Guard using primary data, namely interviews. The results of the study show that the Role of Leadership Style is successful in Improving the Performance and Performance Motivation of Office Boy and Security Guard Pertiwi Group Educational Institutions.
The Influence of Understanding Accounting and Utilization of Accounting Information Systems on the Quality of Financial Reports in Cooperative Businesses in the DKI Jakarta Region
Suci Hayatul Utami;
Fitrawansyah Fitrawansyah;
Didik Riyanto;
Udin Saepudin
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
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DOI: 10.62398/probis.v14i5.281
This study aims to determine how the influence of accounting understanding and the use of accounting information systems on the quality of financial reports (Survey on Cooperative Enterprises in the DKI Jakarta Region). The research that will be conducted regarding the effect of understanding accounting and utilizing accounting information systems on the quality of financial reports refers to several relevant previous studies. This is necessary to know the position and the currentness of the research being conducted and can be used as a comparison or reinforcement for previous research. The population used in this study were cooperatives in the DKI Jakarta area, totaling 3,447 cooperatives. The sampling technique in this study used a purposive sampling method and obtained 97 samples. The results of the study show that understanding of accounting has a positive effect on the quality of financial reports in cooperative businesses in DKI Jakarta. Utilization of accounting information systems has a positive and significant effect on the quality of financial reports in cooperative businesses in the DKI Jakarta Region. Simultaneously understanding of accounting and utilization of accounting information systems has a significant positive effect on the quality of financial reports in cooperative businesses in the DKI Jakarta Region.
Transformational Leadership Organizational Culture, Work Discipline, On Employee Performance at PT Hokkan Deltapack Industry
Dewi Hajrah;
Endah Dewi Purnamasari;
Mohammad Kurniawan
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
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DOI: 10.62398/probis.v14i5.282
This study aims to determine how the influence of transformational leadership, organizational culture and work discipline partially and simultaneouslyon employee performance at PT Hokkan Deltapack Industri. In this study collected through distributing questionnaires to 61 respondents. The data analysis technique used is multiple linear regression analysis models, with t tests and F tests. Meanwhile, what is used to see the extent of the accuracy and feasibility of the research variable instrument is used validity and reliability tests. The results of the t test analysis in this study indicate that partially transformational leadershiphas a significant effect (Sig.t 0.028 <0.05), organizational culture has a significant effect (Sig.t 0.033 <0.05) and work discipline has a significant effect on employee performance at PT Hokkan Deltapack Industri (Sig.t 0.000 <0.05). The results of the F test analysis and the coefficient of determination show that simultaneously transformational leadership, organizational culture and work discipline have a positive and significant influence on employee performance at PT Hokkan Deltapack Industri by 50.7 percent (Sig.F 0.000 <0.05). This shows that the better the transformational leadership, organizational culture and work discipline, the higher the performance produced by the employees of PT Hokkan Deltapack Industri
The Effect of Liquidity, Solvency, and Profitability Ratios on Transportation Sub-Sector Companies Listed on The Bei in 2017-2021
Aprilianti Maharani;
Endah Dewi Purnamasari;
Meilin Veronica
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
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DOI: 10.62398/probis.v14i5.283
This study aims to analyse the effect of liquidity, solvency, and profitability ratios on financial distress. The object of this research is transportation companies listed on the Indonesia Stock Exchange in 2017-2021. This type of research uses quantitative data research. The method used to measure financial distress is using the Altman Z-Score. The data analysis method uses multiple linear regression analysis with data processing using SPSS 24. The results showed that the liquidity variable had a positive effect on financial distress. Solvency variables have no effect on financial distress. Profitability has a positive effect on financial distress Liquidity, solvency, and profitability affect financial distress
Analysis of The Influence of Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Price Earning Ratio on Stock Returns with Return on Asset as A Moderation Variable
Dwi Susilo;
Triana Ismawati
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
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DOI: 10.62398/probis.v14i5.289
This study aims to examine and analyze the effect of the Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Price Earning Ratio on Stock Returns with Return on Assets as a Moderating Variable. The object of this research is companies indexed LQ45 on the Indonesia Stock Exchange in 2019-2021. The sampling method used purposive sampling and obtained data for 135 companies. The analysis technique used is Multiple Regression Analysis and Moderated Regression Analysis (MRA) using SPSS version 20. The results show that the Current Ratio (CR) has a negative and insignificant effect on stock returns; Debt to Equity Ratio (DER) and Total Asset Turnover (TATO) have a negative and significant effect on Stock Returns, while the Price Earning Ratio (PER) has a positive and significant effect on Stock Returns.
The Influence of Motivation and Work Discipline on Employee Performance Through Job Satisfaction As an Intervening Variable (Study at PT.Branky Bumi Asri)
Danis Martifa;
Heni Susilawati
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
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DOI: 10.62398/probis.v14i5.291
Work quality will increase when employees are able to do tasks in line with their skills and the nature of the position they hold. Using job satisfaction as a mediator, this study will analyze how employee motivation and work discipline affect performance and happiness at PT Branky Bumi Asri. This research uses a quantitative strategy based on a survey sent to all 58 workers of PT Branky Bumi Asri. Total sampling is employed, and Likert-scale questionnaires are utilized to obtain primary data. Multiple linear regression, hypothesis testing, the Sobel test, and checks for validity and reliability are all part of the data analysis process. Employee performance at PT. Branky Bumi Asri was shown to be highly influenced by employees' levels of motivation and work discipline. The importance of job happiness as a mediating variable shows the interconnectedness of motivation and work discipline with employee performance within the framework of the organization's work environment.
Factors Affecting Company Value of Consumer Goods Sector at Indonesia Stock Exchange
Mujiyono;
Nany, Magdalena
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
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DOI: 10.62398/probis.v14i5.292
Company value reflects the level of success of a company's management.The aim of this research is to obtain empirical evidence about the influence of profitability, solvency, company size, independent audit committee and independent commissioners on company value partially.The population in this research is all consumer goods sector companies listed on the IDXperiod 2018 – 2020.The data in this research will be analyzed using multiple regression analysis.Partially, profitability, company size, independent audit committees and independent commissioners have significant positive effect on the value of the company. While solvency has a significant negative effect on the value of the company.
The Effect of Sales Promotion, E-Service Quality, and Price on Impulse Buying in The Shopee Application (Case Study on Shopee Consumers in Jakarta)
Arthur Joshua;
Rosali Sembiring
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
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DOI: 10.62398/probis.v14i5.294
The trend of e-commerce users in Indonesia has grown quite large in recent years. One of the major E-Commerce in Indonesia is Shopee, Shopee is the first leader in the number of e-commerce visits in Indonesia during the pandemic starting from October to December 2021 with a total number of visitors of 93.4 million visits/month or 33.7 % percentage of traffic share. This research with a quantitative approach aims to determine, prove and analyze the effect of sales promotion, e-service quality and price on impulse buying for Shopee consumers in Jakarta. By using purposive sampling method, the number of samples in this study was 110 respondents. Descriptive analysis techniques and partial least squares inferential analysis were used in this study to analyze the data that had been collected by distributing questionnaires. The significance level was set at 5%, and the SmartPLS software (V.3.30) was used to process and analyze the data. The research results show that: (1) Sales promotion has a positive and significant influence on impulse buying with a path coefficient of 0.697. (2) E-Service Quality has a positive and significant influence on impulse buying with a path coefficient of 0.453. (3) Price has a positive and significant influence on impulse buying with a path coefficient of 0.281. As for sales promotion, e-service quality and price together, they contributed to impulse buying by 0.681 or 68.1%, while the remaining 12.3% was due to other factors outside this research model.