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PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Dwi Ayu Paradita; Hesty Ervianni Zulaecha; Imam Hidayat; Dewi Rachmania
Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

The purpose of this study is to determine the effect of leverage, profitability, liquidity, managerial ownership, and institutional ownership on dividend policies in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the period 2015-2019. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria obtained 7 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that institutional ownership has a significant positive effect on dividend policy, managerial ownership has a significant negative effect on dividend policy. Leverage, profitability, and liquidity have no significant influence on dividend policy. Leverage, profitability, liquidity, managerial ownership, and institutional ownership together affect dividend policy

PENGARUH KOMPLEKSITAS PERUSAHAAN, JENIS INDUSTRI, PROFITABILITAS KLIEN, UKURAN PERUSAHAAN DAN RESIKO PERUSAHAAN TERHADAP FEE AUDIT Endang Wahyuni; Dirvi Surya Abbas; Hamdani, Hamdani; Basuki, Basuki
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

This study aims to examine the effect of industry type, firm size, firm complexity and client profitability and firm risk on audit fees. Effect of industry type on audit fees. Effect of firm size on audit fees. Data collection uses a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2021. A total of 39 companies were sampled in this study. Research shows that the type of industry, company size, company complexity and client profitability jointly affect audit fees for types of high profile and low profile industries and do not affect the level of audit fees provided the larger the size of the company, the higher the audit fees borne by subsidiary clients. the company does not affect the low audit fees given, and companies that have high profits tend to provide high audit fees because they are prone to misstatements.

Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak Erma Wati; Hesty Ervianni Zulaecha; Hamdani, Hamdani; Budi Rohmansyah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

The purpose of this study was to determine the effect of Capital Intensity, Leverage, Profitability and Company Size on Tax Management. Empirical Study of Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The time period used in this study is 7 (five) years, starting from 2015-2021. The population in this study includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The sampling technique used was the purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results show that firm size has a significant negative effect on tax management, capital intensity, leverage and profitability have no significant effect on tax management, and capital intensity, leverage, profitability and firm size together have an effect on tax management.

Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak Erma Wati; Hesty Ervianni Zulaecha; Hamdani Hamdani; Budi Rohmansyah
Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

The purpose of this study was to determine the effect of Capital Intensity, Leverage, Profitability and Company Size on Tax Management. Empirical Study of Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The time period used in this study is 7 (five) years, starting from 2015-2021. The population in this study includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The sampling technique used was the purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results show that firm size has a significant negative effect on tax management, capital intensity, leverage and profitability have no significant effect on tax management, and capital intensity, leverage, profitability and firm size together have an effect on tax management.

Analisis Location Quotient dan Shift Share Di Kota BalikPapan Tahun 2015-2019 Firda Auliyah Anggraeni
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

This research is an attempt to find out the potentials that influence economic growth in Balikpapan City from 2015 to 2019. And also how big the contribution of the potential sectors is to regional economic growth. The data used is sourced from BPS.go.id or the Central Bureau of Statistics related to the GRDP (Gross Regional Domestic Product) of Balikpapan City and East Kalimantan Province on the basis of 2010 constant prices by sector in 2015-2019. By using the Location Quotient (LQ) analysis technique and the Shift Share analysis technique. The research method used by the author in this research is secondary data. With Quantitaive Analysis Method. With the aim of being able to find out the Leading Sectors or the Base and Non-Basic Sectors in BalikPapan City, what sectors make High Development Potential and Low Development Potential in BalikPapan City and the Shift Share Analysis results include Shift Interpretation, Proportional Shift (Sp) Interpretation and Shift Interpretation Differential (Sd).

Pengaruh Viral Marketing dan Brand Awareness Terhadap Purchase Intention Produk Skincare Brand Korea Selatan Seilvia Prasindhi Ningrum; Rudy P. Tobing
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Penelitian ini bertujuan untuk mengetahui pengaruh Viral Marketing dan Brand Awareness terhadap Purchase Intention produk skincare brand Korea Selatan. Adapun sumber data pada penelitian ini merupakan data primer yang berasal dari sampel dengan kriteria merupakan konsumen produk skincare brand asal Korea Selatan dan berdomisili di JABODETABEK, dengan jumlah responden yang digunakan untuk data penelitian adalah sebanyak 210 responden. Metode penentuan sampel pada penelitian ini menggunakan teknik simple random sampling. Metode analisis data yang digunakan adalah metode Regresi Linier Berganda dengan menggunakan program SPSS 25. Hasil penelitian ini menunjukkan variabel viral marketing berpengaruh terhadap purchase intention. Variabel brand awareness tidak berpengaruh terhadap purchase intention. Lalu variabel viral marketing dan brand awareness secara simultan berpengaruh terhadap purchase intention.

PENGARUH UKURAN PERUSAHAAN,AKTIVITAS PERUSAHAAN,PRODUKTIVITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Fani Apriliyani; Dirvi Surya Abbas; Imam Hidayat; Imas Kismanah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

The purpose of this study to determine the effect of company size, company activity, and leverage on the disclosure of sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange (BEi). The research time period used is 4 years, namely the 2016-2019 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (BEi) for the period 2016-2019. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 8 company samples were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. With the panel data regression model used is the Fixed Effect model. The results showed that company size has a statistical t value (2.518480)>t-table value (2.04841) and a prob value 0.0200 <0.05, it can be concluded that the firm size variable has a positive effect on the disclosure of sustainability reports, corporate activities are known to have a statistical t value. (-0.073586)<t-table value (2.04841) and prob value 0.9420> 0.05, it can be concluded that the corporate activity variable has no effect on the Sustainability Report disclosure and leverage has at-statistic value of-0.425259, while the t-table with a level of 5%, df (nk) = 28 of 2.04841. Thus the value of the t-statistic Leverage (-0.425259)<t-table value (2.04841) and the prob value of 0.6750> 0.05, it can be concluded that the leverage variable has no effect on sustainability report disclosure

PENGARUH UKURAN PERUSAHAAN,AKTIVITAS PERUSAHAAN,PRODUKTIVITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Fani Apriliyani; Dirvi Surya Abbas; Imam Hidayat; Imas Kismanah
Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

The purpose of this study to determine the effect of company size, company activity, and leverage on the disclosure of sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange (BEi). The research time period used is 4 years, namely the 2016-2019 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (BEi) for the period 2016-2019. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 8 company samples were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. With the panel data regression model used is the Fixed Effect model. The results showed that company size has a statistical t value (2.518480)>t-table value (2.04841) and a prob value 0.0200 <0.05, it can be concluded that the firm size variable has a positive effect on the disclosure of sustainability reports, corporate activities are known to have a statistical t value. (-0.073586)<t-table value (2.04841) and prob value 0.9420> 0.05, it can be concluded that the corporate activity variable has no effect on the Sustainability Report disclosure and leverage has at-statistic value of-0.425259, while the t-table with a level of 5%, df (nk) = 28 of 2.04841. Thus the value of the t-statistic Leverage (-0.425259)<t-table value (2.04841) and the prob value of 0.6750> 0.05, it can be concluded that the leverage variable has no effect on sustainability report disclosure

Pengaruh Information Sharing Dan Long Term Relationship Terhadap Kinerja Operasional Pada Outlet Chigo Moch. Jerry Panggaresta; Lutfi Alhazami
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Penelitian ini bertujuan untuk mengetahui pengaruh Information sharing dan Long Term Relationship terhadap kinerja perusahaan Chigo area Jakarta dan Tanggerang. Penelitian ini dilakukan pada bulan Maret 2022 – Agustus 2022. Pengumpulan data dilakukan dengan menggunakan kuesioner. Penelitian ini merupakan penelitian kuantitatif. Subjek penelitian ini adalah karyawan yang berada di outlet berjumlah 101 orang karyawan dengan menggunakan simple random sampling. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Long Term Relationship terhadap kinerja perusahaan dapat berpengaruh signifikan terhadap kinerja perusahaan , information sharing terhadap kinerja perusahaan adalah tidak berpengaruh positif dan signifikan terhadap kinerja perusahaan.

PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN LABUHAN BATU Nurul Arbila; Yani Rizal; Iskandar Iskandar
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Dengan dilakukannya penelitian ini dapat diketahui tujuannya yaitu untuk pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Pertumbuhan Ekonomi di Kabupaten Labuhan Batu. Penelitian ini menggunakan data time series dengan runtun waktu 2011-2021. Model eviews. Hasil dari penelitian ini menunjukkan bahwa secara parsial Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi di Kabupaten Labuhan Batu, secara parsial Dana Alokasi Umum berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi DiKabupaten Labuhan Batu dan secara Simultan Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi Di Kabupaten Labuhan Batu.

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Ahmad Ashifuddin Aqham

Contact Email
ahmad.ashifuddin@gmail.com

Phone
+628975841020

Journal Mail Official
katon@amikveteran.ac.id

Editorial Address
Jln. Senopati Arcawinagun Purwokerto 53113 Telp (0281) 6572636 Purwokerto 53121 Tlp. (0281) 6577111, 575222, 6575333, Nomor SK : 1860DTK-VI2009 Tanggal SK: 13 April 2009

Location
Kab. banyumas,

Jawa tengah

INDONESIA

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ahmad Ashifuddin Aqham

Contact Email ahmad.ashifuddin@gmail.com

Phone +628975841020

Journal Mail Official katon@amikveteran.ac.id

Editorial Address Jln. Senopati Arcawinagun Purwokerto 53113 Telp (0281) 6572636 Purwokerto 53121 Tlp. (0281) 6577111, 575222, 6575333, Nomor SK : 1860DTK-VI2009 Tanggal SK: 13 April 2009

Location Kab. banyumas, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ahmad Ashifuddin Aqham

Contact Email
ahmad.ashifuddin@gmail.com

Phone
+628975841020

Journal Mail Official
katon@amikveteran.ac.id

Editorial Address
Jln. Senopati Arcawinagun Purwokerto 53113 Telp (0281) 6572636 Purwokerto 53121 Tlp. (0281) 6577111, 575222, 6575333, Nomor SK : 1860DTK-VI2009 Tanggal SK: 13 April 2009

Location
Kab. banyumas,

Jawa tengah

INDONESIA