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Journal of Business and Economics (JBE) UPI YPTK
Published by Universitas Putra Indonesia YPTK Padang
ISSN : 25026275     EISSN : 25026275     DOI : https://doi.org/10.35134/jbeupiyptk
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Business and Economics (JBE) UPI YPTK is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including accounting, auditing, management, marketing, business, finance, and other related topics. The journal is addressed at regional and international level and is targeted to academics, entrepreneurs, policy-makers, researchers and students who are involved in the latest research, scientific development and practice on Business and Economics. UPI YPTK Journal of Business and Economics is dedicated to address the challenges in the areas of Business and Economics, thereby presenting a consolidated view to the interested researchers in the aforesaid fields. The journal looks for significant contributions to the area of management including accounting, auditing, management, marketing, business, finance, and other related topics in theoretical and practical aspects.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2021): Mei 2021" : 6 Documents clear
Pengaruh Return On Equity, Debt to Equity Ratio, Earning Per Share, dan Operating Cash Flow terhadap Return Saham pada Perusahaan Industri Manufaktur yang Terdaftar di BEI 2016-2020 Nanda Eviyenti
Journal of Business and Economics (JBE) UPI YPTK Vol. 6 No. 2 (2021): Mei 2021
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.267 KB) | DOI: 10.35134/jbeupiyptk.v6i2.78

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return On Equity, Debt to Equity Ratio, Earning Per Share, dan Operating Cash Flow terhadap return saham pada perusahaan Industri Manufaktur tahun 2016-2020. Data yang digunakan dalam penelitian ini diperoleh dari data Laporan Keuangan Publikasi Tahunan perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesi (BEI) tahun 2016-2020. Populasi penelitian ini adalah perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesi (BEI) periode penelitian tahun 2016-2020. Purposive sampling adalah metode penentuan sampel dengan pertimbangan tertentu. sampel dalam penelitian ini berjumlah 99 perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesi (BEI). Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan perhitungan menggunakan software Eviews 12. Sedangkan uji asumsi klasik yang digunakan dalam penelitian ini meliputi uji normalitas, uji multikolonieritas, uji autokorelasi dan uji heteroskedastisitas. Hasil penelitian menunjukkan bahwa secara parsial Return On Equity dan Earning Per Share berpengaruh negatif dan signifikan terhadap return saham, sedangkan Debt to Equity Ratio dan Operating Cash Flow berpengaruh positif dan signifikan terhadap return saham perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020. Secara simultan Return On Equity, Debt to Equity Ratio, Earning Per Share, dan Operating Cash Flow berpengaruh signifikan terhadap return saham perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020
Company Value through Financial Performance as Intervening Variables: Capital Structure and Proportion of The Board of Commissioners Mella Putri Dwiba
Journal of Business and Economics (JBE) UPI YPTK Vol. 6 No. 2 (2021): Mei 2021
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.798 KB) | DOI: 10.35134/jbeupiyptk.v6i2.79

Abstract

firm value with financial performance as an intervening variable. The object of research is various industrial companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The type of data used in this study is quantitative data using the purporsive sampling method. The sample in this study were various industrial companies listed on the Indonesia Stock Exchange as many as 25 companies. The analytical method of this research is to use multiple regression analysis techniques and path analysis with the SPSS version 25.0 application. The results of this study indicate that the partial test with Intervening (1) Capital Structure has a positive and significant effect on the financial performance variable in the company (2) the proportion of the board of commissioners has no and significant effect on the financial performance variable in the company. And by partial test before Intervening (3) Capital Structure has a significant and significant effect on the Firm Value variable (4) The proportion of the board of commissioners has no effect on the Firm Value variable (5) Financial performance has a significant and significant effect on the Firm Value variable. And the results of the research based on the path test (6) Capital structure which is intervened by the financial performance variable has an effect and is significant on the Firm Value variable (7) The board of commissioners intervened by the financial performance has an effect and is significant on the Firm Value variable.
Nilai Perusahaan Melalui Investment Opportunity Set sebagai Variabel Moderasi : Sustainability Report, Struktur Modal, Kinerja Keuangan Afriyani Maya Sari
Journal of Business and Economics (JBE) UPI YPTK Vol. 6 No. 2 (2021): Mei 2021
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.168 KB) | DOI: 10.35134/jbeupiyptk.v6i2.80

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sustainability report, struktur modal, kinerja keuangan terhadap nilai perusahaan melalui investment opportunity set sebagai variabel moderasi. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data menggunakan regresi data panel dimana terdiri dari uji pemilihan model estimasi, uji asumsi klasik, uji koefisien determinasi, uji f dan uji t. Hasil penelitian menunjukkan (1) sustainability report secara parsial berpengaruh signifikan terhadap nilai perusahaan (2) Struktur modal secara parsial berpengaruh signifikan terhadap nilai perusahaan (3) Kinerja keuangan secara parsial berpengaruh signifikan terhadap nilai perusahaan (4) Investment opportunity set mampu memoderasi sustainability report secara parsial terhadap nilai perusahaan (5) Investment opportunity set tidak mampu memoderasi struktur modal secara parsial terhadap nilai perusahaan (6) Investment opportunity set tidak mampu memoderasi kinerja keuangan secara parsial terhadap nilai perusahaan.
Manajemen Laba Melalui Islamic Corporate Governance sebagai Pemoderasi pada Bank Umum Syariah: Capital, Asset Quality, Management, Earnings, Liquidity Anisa Rahmalina
Journal of Business and Economics (JBE) UPI YPTK Vol. 6 No. 2 (2021): Mei 2021
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.244 KB) | DOI: 10.35134/jbeupiyptk.v6i2.125

Abstract

This study aims to determine how the influence of earnings management through Islamic corporate governance as a moderating variable in Islamic commercial banks registered with the OJK: Capital, Asset Quality, Management, Earnings, Liquidity.The sampling technique used was the purposive sampling method. This research uses quantitative research with secondary data in the form of panels. The sample used was 12 Islamic commercial banks for the 2016-2020 period, Based on the results of the first hypothesis test from the partial regression results, it shows that capital has a significant effect on earnings management. The second hypothesis shows that Asset Quality has a significant effect on earnings management. The third hypothesis shows that management has no significant effect on earnings management. The fourth hypothesis shows that Earnings has a significant effect on earnings management. The fifth hypothesis shows that liquidity has no significant effect on earnings management. The sixth hypothesis shows that Islamic Corporate Governance is able to moderate the positive and significant influence of Capital on Earnings Management. The seventh hypothesis shows that Islamic Corporate Governance is able to moderate the positive and significant influence of Asset Quality on Earnings Management. The eighth hypothesis shows that Islamic Corporate Governance is not able to moderate the positive and significant influence of Management on Earnings Management. Hypothesis nine shows that Islamic Corporate Governance is not able to moderate the positive and significant effect of Earnings on Earnings Management. Hypothesis nine shows that Islamic Corporate Governance is not able to moderate the positive and significant effect of Liquidity on Earnings Management.
Preferensi Risiko sebagai Pemoderasi: Sanksi Perpajakan, Pelayanan Fiskus, Sikap Rasional terhadap Kepatuhan Wajib Pajak Fathdry Lewis Sitorus
Journal of Business and Economics (JBE) UPI YPTK Vol. 6 No. 2 (2021): Mei 2021
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.884 KB) | DOI: 10.35134/jbeupiyptk.v6i2.126

Abstract

Tujuan Penelitian ini adalah untuk mengetahui Sanksi Perpajakan, Pelayanan Fiskus, Sikap Rasional Terhadap Kepatuhan Wajib Pajak dan apakah Preferensi Risiko mampu Memoderasi Sanksi Perpajakan, Pelayanan Fiskus, Sikap Rasional terhadap Kepatuhan Wajib Pajak orang pribadi. metode pengumpulan data melalui kuesioner, dengan sampel 100 responden wajib pajak orang pribadi yang terdaftar di KPP Pratama Padang Satu. Metode analisis yang digunakan adalah analisis regresi linear berganda dan moderated regresion analysis (MRA) dengan menggunakan SPSS 22. Hasil yang didapat secara parsial (uji-t) adalah sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan pelayanan fiskus dan sikap rasional tidak berpengaruh dan tidak signifikan terhadap kepatuhan wajib pajak. Preferensi risiko tidak mampu memoderasi Pengaruh sanksi perpajakan, pelayana fiskus, dan sikap rasional terhadap kepatuhan wajib pajak
Profitabilitas sebagai Pemoderasi Pengaruh Corporate Governance, Leverage Terhadap Nilai Perusahaan Rahmat Hidayat
Journal of Business and Economics (JBE) UPI YPTK Vol. 6 No. 2 (2021): Mei 2021
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.468 KB) | DOI: 10.35134/jbeupiyptk.v6i2.127

Abstract

Penelitian ini adalah untuk menguji profitabilitas sebagai pemoderasi pengaruh corporate governance,leverage terhadap nilai perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Metode penentuan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga dari 184 populasi diperoleh sampel sebanyak 45 perusahaan. Data pada penelitian ini di analisis dengan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa leverage dan profitabilitas secara parsial berpengaruh signifikan terhadap nilai perusahaan sedangkan kepemilikan manajeral tidak berpengaruh signifikan secara parsial terhadap nilai perusahaan. Profitabilitas yang dimoderasi oleh nilai perusahaan berpengaruh signifikan terhadap nilai perusahaan, sedangkan leverage yang dimoderasi oleh profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan.

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