Pub Date : 2021-12-28DOI: 10.21043/bisnis.v9i2.11832
Akhmad Darmawan, Fatmah Bagis, Intan Anggraini
This study aims to determine the effect of locus of control, transformational leadership and spiritual work on employee performance (Case study on employees of Perum Perhutani KPH East Banyumas). The population of 145 people who are employees of the production division of Perum KPH Banyumas Timur and the sample used in this study amounted to 145 samples. The sampling technique used was the purposive sampling method. The research used a questionnaire. The results of this study are based on data analysis using multiple linear regression test and coefficient of determination test. 1.Locus Of Control, transformasional leadership and work spiritually have a simultaneous effect on perfomance perum perhutani KPH east Banyumas. 2.Locus Of Control has a significant effect on performance perum perhutani KPH east Banyumas. 3.significant transformational leadership to words performance perum perhutani KPH east Banyumas. 4.work spiritual have a significant effect on performance perum perhutani KPH east Banyumas.
本研究旨在确定控制点、变革型领导和精神工作对员工绩效的影响(以Perum Perhutani KPH East Banyumas的员工为例)。Perum KPH Banyumas Timur生产部门的员工145人，本研究使用的样本为145个样本。抽样技术采用目的抽样法。该研究采用了问卷调查。本研究结果是基于多元线性回归检验和决定系数检验的数据分析。1.控制点、变革型领导和工作精神对绩效的影响是同步的。控制源对东北班育马生产能力有显著影响。显著变革型领导对词语绩效的影响，KPH东Banyumas。工作精神对KPH东Banyumas绩效有显著影响。
{"title":"Pengaruh Locus of Control, Kepemimpinan Transformasional dan Spiritual At Work Terhadap Kinerja Karyawan","authors":"Akhmad Darmawan, Fatmah Bagis, Intan Anggraini","doi":"10.21043/bisnis.v9i2.11832","DOIUrl":"https://doi.org/10.21043/bisnis.v9i2.11832","url":null,"abstract":"This study aims to determine the effect of locus of control, transformational leadership and spiritual work on employee performance (Case study on employees of Perum Perhutani KPH East Banyumas). The population of 145 people who are employees of the production division of Perum KPH Banyumas Timur and the sample used in this study amounted to 145 samples. The sampling technique used was the purposive sampling method. The research used a questionnaire. The results of this study are based on data analysis using multiple linear regression test and coefficient of determination test. 1.Locus Of Control, transformasional leadership and work spiritually have a simultaneous effect on perfomance perum perhutani KPH east Banyumas. 2.Locus Of Control has a significant effect on performance perum perhutani KPH east Banyumas. 3.significant transformational leadership to words performance perum perhutani KPH east Banyumas. 4.work spiritual have a significant effect on performance perum perhutani KPH east Banyumas.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87033941","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-28DOI: 10.21043/bisnis.v9i2.13477
Kharis Fadlullah Hana, Ajeng Rizki Miranti
Today, there is a lot of interest in Indonesian spending on the market; in 2021, overall Indonesian expenditure on the market climbed by 26%. Shopee is an Indonesian marketplace app with 93,440,300 monthly users. Sellers in the Shopee marketplace, on the other hand, are still learning how to effectively handle the platform. As a result, the goal of this research is to see if OCR (Online Consumer Review), E-Service Quality, and Content Marketing influence purchasing decisions, and if so, whether implementing OCR, E-Service Quality, and Content Marketing with Islamic business ethics strengthens or weakens the influence of purchasing decisions. The quantitative technique was employed in this investigation. Students from IAIN Kudus, UMK, and UMKU who utilize the shopee marketplace are the focus of this study. Because the population in this study was unlimited, researchers utilized the lemeshow method to determine the sample size and acquired 96 research samples. This study employs nonprobability sampling methods using purposive sampling. The data gathering approach is done through disseminating questionnaires. SPSS version 2.3 is used to process the data obtained. Validity tests, reliability tests, statistical tests, and traditional assumption tests are all used in data analysis techniques. The findings of this study revealed that online consumer reviews, e-service quality, and content marketing all influenced purchase decisions on shopee seller marketplaces and MRA tests, indicating that Islamic business ethics is a pure moderator variable that has a positive impact on online consumer reviews, e-service quality, and content marketing.
{"title":"The Impact of Online Consumer Reviews, E-Service Quality, and Content Marketing on Purchasing Decisions on the Shopee Seller Marketplace, with Islamic Business Ethics as a Moderation Variable","authors":"Kharis Fadlullah Hana, Ajeng Rizki Miranti","doi":"10.21043/bisnis.v9i2.13477","DOIUrl":"https://doi.org/10.21043/bisnis.v9i2.13477","url":null,"abstract":"Today, there is a lot of interest in Indonesian spending on the market; in 2021, overall Indonesian expenditure on the market climbed by 26%. Shopee is an Indonesian marketplace app with 93,440,300 monthly users. Sellers in the Shopee marketplace, on the other hand, are still learning how to effectively handle the platform. As a result, the goal of this research is to see if OCR (Online Consumer Review), E-Service Quality, and Content Marketing influence purchasing decisions, and if so, whether implementing OCR, E-Service Quality, and Content Marketing with Islamic business ethics strengthens or weakens the influence of purchasing decisions. The quantitative technique was employed in this investigation. Students from IAIN Kudus, UMK, and UMKU who utilize the shopee marketplace are the focus of this study. Because the population in this study was unlimited, researchers utilized the lemeshow method to determine the sample size and acquired 96 research samples. This study employs nonprobability sampling methods using purposive sampling. The data gathering approach is done through disseminating questionnaires. SPSS version 2.3 is used to process the data obtained. Validity tests, reliability tests, statistical tests, and traditional assumption tests are all used in data analysis techniques. The findings of this study revealed that online consumer reviews, e-service quality, and content marketing all influenced purchase decisions on shopee seller marketplaces and MRA tests, indicating that Islamic business ethics is a pure moderator variable that has a positive impact on online consumer reviews, e-service quality, and content marketing.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"296 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72926971","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-28DOI: 10.21043/bisnis.v9i2.11897
N. Amalia, Fetria Eka Yudiana
This study aims to determine the effect of Leverage (DER), Profitability (ROA), on Firm Value (PBV) with Islamic Social Reporting (ISR) as an Intervening Variable in Companies Listed in the Jakarta Islamic Index (JII) 2016 – 2020. This study using quantitative data with path analysis test or path analysis as data analysis. Based on the results obtained from the t test which shows that the Leverage variable partially has a significant positive effect on Firm Value, Profitability partially has a significant positive effect on Firm Value, Leverage partially has a significant positive effect on ISR, Profitability partially has an insignificant positive effect on ISR , ISR has no significant positive effect on Firm Value, F test results show that together the variables Leverage, Profitability and Islamic Social Reporting (ISR) have a significant effect on Firm Value. While the results of path analysis or path analysis show that the Islamic Social Reporting (ISR) variable is able to mediate the influence of Leverage on firm value. However, it cannot mediate the effect of profitability on firm value.
{"title":"Pengaruh Leverage dan Profitabilitas terhadap Nilai Perusahaan dengan Islamic Social Reporting (ISR) sebagai Variabel Intervening pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2016 – 2020","authors":"N. Amalia, Fetria Eka Yudiana","doi":"10.21043/bisnis.v9i2.11897","DOIUrl":"https://doi.org/10.21043/bisnis.v9i2.11897","url":null,"abstract":"This study aims to determine the effect of Leverage (DER), Profitability (ROA), on Firm Value (PBV) with Islamic Social Reporting (ISR) as an Intervening Variable in Companies Listed in the Jakarta Islamic Index (JII) 2016 – 2020. This study using quantitative data with path analysis test or path analysis as data analysis. Based on the results obtained from the t test which shows that the Leverage variable partially has a significant positive effect on Firm Value, Profitability partially has a significant positive effect on Firm Value, Leverage partially has a significant positive effect on ISR, Profitability partially has an insignificant positive effect on ISR , ISR has no significant positive effect on Firm Value, F test results show that together the variables Leverage, Profitability and Islamic Social Reporting (ISR) have a significant effect on Firm Value. While the results of path analysis or path analysis show that the Islamic Social Reporting (ISR) variable is able to mediate the influence of Leverage on firm value. However, it cannot mediate the effect of profitability on firm value.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87613520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-28DOI: 10.21043/bisnis.v9i2.13083
Nurul Izzatun Nisa, Muhamad Mustaqim
Di era pandemi penggunaan pembayaran uang elektronik mengalami kenaikan yang cukup tinggi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh trust dan pengetahuan produk terhadap keputusan penggunaan uang elektronik. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian lapangan. Penyebaran kuesioner dilakukan pada penelitian ini menggunakan teknik sampling insidental dengan jumlah sampel 100 pengguna uang elektronik di Kabupaten Kudus. Penelitian ini memperoleh hasil temuan, yaitu pertama, adanya pengaruh yang signifikan variabel trust terhadap keputusan penggunaan uang elektronik. Kedua, adanya pengaruh yang signifikan variabel product knowledge terhadap keputusan penggunaan uang elektronik.
{"title":"Keputusan Penggunaan Uang Elektronik di Era Pandemi Covid-19 pada Masyarakat Kudus","authors":"Nurul Izzatun Nisa, Muhamad Mustaqim","doi":"10.21043/bisnis.v9i2.13083","DOIUrl":"https://doi.org/10.21043/bisnis.v9i2.13083","url":null,"abstract":"Di era pandemi penggunaan pembayaran uang elektronik mengalami kenaikan yang cukup tinggi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh trust dan pengetahuan produk terhadap keputusan penggunaan uang elektronik. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian lapangan. Penyebaran kuesioner dilakukan pada penelitian ini menggunakan teknik sampling insidental dengan jumlah sampel 100 pengguna uang elektronik di Kabupaten Kudus. Penelitian ini memperoleh hasil temuan, yaitu pertama, adanya pengaruh yang signifikan variabel trust terhadap keputusan penggunaan uang elektronik. Kedua, adanya pengaruh yang signifikan variabel product knowledge terhadap keputusan penggunaan uang elektronik.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86414876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-28DOI: 10.21043/bisnis.v9i2.11999
Saifudin Saifudin
This study aims to determine the effect of halal-friendly tourism on tourist satisfaction in Demak religious tourism. The exogenous variables of halal-friendly accommodations, halal foods, halal-friendly facilities, halal-friendly services, and halal-friendly locals and other travellers were tested for their effect on the endogenous variable, namely tourist satisfaction. Sampling using purposive sampling. The data used are primary data obtained from 534 respondents. The study results explain that halal-friendly accommodations, halal-friendly facilities, and halal-friendly locals and other travellers affect tourist satisfaction. However, halal foods and halal-friendly services do not affect tourist satisfaction.
{"title":"Can Religious Tourism Meet Tourist Satisfaction through its Halal-Friendly?","authors":"Saifudin Saifudin","doi":"10.21043/bisnis.v9i2.11999","DOIUrl":"https://doi.org/10.21043/bisnis.v9i2.11999","url":null,"abstract":"This study aims to determine the effect of halal-friendly tourism on tourist satisfaction in Demak religious tourism. The exogenous variables of halal-friendly accommodations, halal foods, halal-friendly facilities, halal-friendly services, and halal-friendly locals and other travellers were tested for their effect on the endogenous variable, namely tourist satisfaction. Sampling using purposive sampling. The data used are primary data obtained from 534 respondents. The study results explain that halal-friendly accommodations, halal-friendly facilities, and halal-friendly locals and other travellers affect tourist satisfaction. However, halal foods and halal-friendly services do not affect tourist satisfaction.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"347 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75097127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-28DOI: 10.21043/bisnis.v9i2.11901
Sayyidati Fatihatul Mawa, I. Cahyadi
{"title":"Pengaruh Harga, Online Customer Review dan Rating Terhadap Minat Beli di Lazada (Studi Kasus Mahasiswa Fakultas Ekonomi dan Bisnis Islam IAIN Kudus Angkatan 2017)","authors":"Sayyidati Fatihatul Mawa, I. Cahyadi","doi":"10.21043/bisnis.v9i2.11901","DOIUrl":"https://doi.org/10.21043/bisnis.v9i2.11901","url":null,"abstract":"","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"150 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77722298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-28DOI: 10.21043/bisnis.v9i2.12038
Widi Savitri Andriasari, Ahmad Syifaul Aziz, S. Nurjannah, Nia Monica Febriana, P. Safitri
{"title":"Analisis Kinerja Keuangan Pelaku Usaha pada UD Al Qudsy Manggis","authors":"Widi Savitri Andriasari, Ahmad Syifaul Aziz, S. Nurjannah, Nia Monica Febriana, P. Safitri","doi":"10.21043/bisnis.v9i2.12038","DOIUrl":"https://doi.org/10.21043/bisnis.v9i2.12038","url":null,"abstract":"","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79708864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-28DOI: 10.21043/bisnis.v9i2.11914
Raisa Aribatul Hamidah, A. Alam, Devi Wijayanti, Aditya Nurrahman
Penelitian membahas peran komunitas bisnis Syariah dalam mengembangkan bisnis Syariah di Tengah Pandemi Covid-19. Tujuan dari penelitian ini adalah untuk mengetahui dan menjelaskan strategi komunitas dalam mengembangkan bisnis syariah dan mempertahankan nilai-nilai syariah dalam bermuamalah selama Pandemi Covid-19. Dengan subjek penelitian menggunakan sebelas responden yang terdiri dari pendiri, pengurus dan anggota komunitas pengusaha muslim di Wilayah Yogyakarta. Peneliti menggunakan jenis penelitian kualitatif dan pendekatan yang digunakan adalah metode penelitian kasus (case study), penelitian yang mendalam tentang individu, kelompok, institusi dan sebagainya dalam waktu tertentu. Pengumpulan data dengan cara mewawancarai pengurus dan anggota komunitas serta mengumpulkan dokumen-dokumen literatur tentang mempertahankan bisnis syariah di tengah Pandemi. Berdasarkan penelitian ini menunjukkan bahwa komunitas Jogja Muslimah Preneur (JMP) memberikan peran dalam bentuk pemberian fasilitas berupa kegiatan-kegiatan dan event-event yang berguna untuk menambah wawasan, meningkatkan kemampuan daya saing, dan melihat peluang dari sudut pandang yang berbeda. Komunitas juga berperan mempertahankan nilai-nilai syariah yang harus dijaga dalam berbisnis meskipun dalam keadaan sulit seperti pandemi Covid-19 saat ini. Dengan segala keterbatasan penelitian yang dihadapi, pelajaran penting dari penelitian ini dapat digunakan sebagai referensi untuk wilayah lain yang ingin mendirikan komunitas pengusaha muslimah dengan tetap mempertahankan nilai-nilai syariah yang sebenarnya.
{"title":"Peran Komunitas Pengusaha Muslim Dalam Mengembangkan Bisnis Syariah di Tengah Pandemi Covid-19 (Studi kasus: Jogja Muslimah Preneur)","authors":"Raisa Aribatul Hamidah, A. Alam, Devi Wijayanti, Aditya Nurrahman","doi":"10.21043/bisnis.v9i2.11914","DOIUrl":"https://doi.org/10.21043/bisnis.v9i2.11914","url":null,"abstract":"Penelitian membahas peran komunitas bisnis Syariah dalam mengembangkan bisnis Syariah di Tengah Pandemi Covid-19. Tujuan dari penelitian ini adalah untuk mengetahui dan menjelaskan strategi komunitas dalam mengembangkan bisnis syariah dan mempertahankan nilai-nilai syariah dalam bermuamalah selama Pandemi Covid-19. Dengan subjek penelitian menggunakan sebelas responden yang terdiri dari pendiri, pengurus dan anggota komunitas pengusaha muslim di Wilayah Yogyakarta. Peneliti menggunakan jenis penelitian kualitatif dan pendekatan yang digunakan adalah metode penelitian kasus (case study), penelitian yang mendalam tentang individu, kelompok, institusi dan sebagainya dalam waktu tertentu. Pengumpulan data dengan cara mewawancarai pengurus dan anggota komunitas serta mengumpulkan dokumen-dokumen literatur tentang mempertahankan bisnis syariah di tengah Pandemi. Berdasarkan penelitian ini menunjukkan bahwa komunitas Jogja Muslimah Preneur (JMP) memberikan peran dalam bentuk pemberian fasilitas berupa kegiatan-kegiatan dan event-event yang berguna untuk menambah wawasan, meningkatkan kemampuan daya saing, dan melihat peluang dari sudut pandang yang berbeda. Komunitas juga berperan mempertahankan nilai-nilai syariah yang harus dijaga dalam berbisnis meskipun dalam keadaan sulit seperti pandemi Covid-19 saat ini. Dengan segala keterbatasan penelitian yang dihadapi, pelajaran penting dari penelitian ini dapat digunakan sebagai referensi untuk wilayah lain yang ingin mendirikan komunitas pengusaha muslimah dengan tetap mempertahankan nilai-nilai syariah yang sebenarnya.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90091743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-28DOI: 10.21043/bisnis.v9i2.12151
S. Suparwi, Ita Rakhmawati
{"title":"Potensi dan Strategi Pengembangan Wisata Goa Pancur dalam Meningkatkan Ekonomi Warga Lokal","authors":"S. Suparwi, Ita Rakhmawati","doi":"10.21043/bisnis.v9i2.12151","DOIUrl":"https://doi.org/10.21043/bisnis.v9i2.12151","url":null,"abstract":"","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"67 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86421368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-17DOI: 10.55886/esensi.v24i3.407
Mf Christiningrum, Rizky Putri Utami Darmawan
Penelitian dilakukan untuk menguji pengaruh variabel CSR, asimetri informasi dan ROA terhadap manajemen laba transaksi riil dengan ukuran perusahaan sebagai pemoderasi. Pemilihan sampel melalui metode purposive random sampling pada perusahaan manufakturdi BEI periode 2015-2018. Hasil penelitian menunjukkan bahwa seluruh variabel (CSR, asimetri info dan ROA) berpengaruh signifikan terhadap arus kas operasi abnormal. Adapun untuk biaya operasi abnormal secara signifikan hanya dipengaruhi oleh CSR dan Asimetriinfo. Sementara untuk biaya produksi abnormal ternyata secara signifikan dipengaruhi oleh CSR dan ROA. Hasil akhir menunjukkan bahwa manajemen laba transksi riil total dipengaruhi oleh dua faktor penting yaitu Asimetri Info dan ROA. Selain itu, hasil uji menunjukkan bahwa ukuran perusahaan mampu memoderasi pengaruh CSR, asimetri, dan ROA terhadap praktik manajemen laba transaksi riil. Kontribusi dari penelitian ini ialah mengisi research gap terkait faktor-faktor independen yang berpengaruh pada manajemen laba transaksi riil.
{"title":"Pengaruh CSR, Asimetri dan ROA terhadap Real Earnings Management dengan Pemoderasi Size","authors":"Mf Christiningrum, Rizky Putri Utami Darmawan","doi":"10.55886/esensi.v24i3.407","DOIUrl":"https://doi.org/10.55886/esensi.v24i3.407","url":null,"abstract":"Penelitian dilakukan untuk menguji pengaruh variabel CSR, asimetri informasi dan ROA terhadap manajemen laba transaksi riil dengan ukuran perusahaan sebagai pemoderasi. Pemilihan sampel melalui metode purposive random sampling pada perusahaan manufakturdi BEI periode 2015-2018. Hasil penelitian menunjukkan bahwa seluruh variabel (CSR, asimetri info dan ROA) berpengaruh signifikan terhadap arus kas operasi abnormal. Adapun untuk biaya operasi abnormal secara signifikan hanya dipengaruhi oleh CSR dan Asimetriinfo. Sementara untuk biaya produksi abnormal ternyata secara signifikan dipengaruhi oleh CSR dan ROA. Hasil akhir menunjukkan bahwa manajemen laba transksi riil total dipengaruhi oleh dua faktor penting yaitu Asimetri Info dan ROA. Selain itu, hasil uji menunjukkan bahwa ukuran perusahaan mampu memoderasi pengaruh CSR, asimetri, dan ROA terhadap praktik manajemen laba transaksi riil. Kontribusi dari penelitian ini ialah mengisi research gap terkait faktor-faktor independen yang berpengaruh pada manajemen laba transaksi riil.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73926117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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