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Pengaruh Stres Kerja, Lingkungan Kerja,Kepercayaan Diri terhadap Kinerja Karyawan PT. XYZ 工作压力、工作环境、自信心对 XYZ 公司员工绩效的影响
Pub Date : 2023-08-28 DOI: 10.34208/mb.v15i1.2044
Pinka Julinda Sari, Setia Tjahyanti
This research was intended to analyse determine the effect of work stress, work environment, and self-confidence on the employee performance at PT. XYZ. The population in this study were employees at PT. XYZ has as many as 505 employees and the sample used was 96 employee. The sampling technique used is non-probability sampling with a purposive sampling technique in which the sampling technique is taken with certain considerations. The data collection technique by distributing questionnaires using a likert scale. The data was then analyzed using statistical data. The method used in this research is a descriptive and causal method with testing using multiple linear regression analysis. Based on the research results, the data in this study show that work stress, work environment, and self-confidence positive affect employee performance at PT. XYZ
本研究旨在分析确定工作压力、工作环境和自信心对 PT.XYZ 公司员工绩效的影响。XYZ.本研究的研究对象是 PT.XYZ 有 505 名员工,样本为 96 名员工。所使用的抽样技术是非概率抽样和目的性抽样技术,其中抽样技术的使用有一定的考虑因素。数据收集技术是通过使用李克特量表发放调查问卷。然后使用统计数据对数据进行分析。本研究采用的方法是描述性和因果关系法,并使用多元线性回归分析进行检验。研究结果表明,工作压力、工作环境和自信心对 PT.XYZ
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引用次数: 0
Pengaruh Persistensi Laba, Risiko Sistematik, dan Faktor lainnya terhadap Earnings Response Coefficient 收益持续性、系统风险和其他因素对收益反应系数的影响
Pub Date : 2023-08-16 DOI: 10.34208/mb.v15i1.2136
Putri Aulia Afifah, Arya Pradipta, Dicky Supriatna
This study aims to obtain empirical evidence of factors that influence the earnings response coefficient. The independent variables in this study are capital structure, systematic risk, company size, growth opportunity, profitability, and earnings persistence. While the dependent variable in this study is the earnings response coefficient (ERC). The object in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. A total of 50 companies with a total of 147 data were obtained using the purposive sampling method and was tested with the moderating regression analysis method. According to the hypothesis test, the result of this study is that capital structure, systematic risk, firm size, growth opportunities, profitability, and earnings persistence have no effect on the earnings response coefficient. No effect means that the increase or decrease capital structure, systematic risk, company size, growth opportunities, profitability and earnings persistence will not affect the market reaction to earnings announcements, thus that not reflect the value of earnings response coefficient.
本研究旨在获得影响收益反应系数因素的经验证据。本研究的自变量包括资本结构、系统风险、公司规模、增长机会、盈利能力和盈利持续性。本研究的因变量是收益反应系数(ERC)。本研究的对象是2019年至2021年期间在印度尼西亚证券交易所(IDX)上市的制造业公司。采用目的性抽样方法共获得了 50 家公司的 147 个数据,并用调节回归分析方法进行了检验。根据假设检验,本研究结果为:资本结构、系统风险、公司规模、成长机会、盈利能力、盈利持续性对盈利反应系数没有影响。无影响是指资本结构、系统风险、公司规模、成长机会、盈利能力和盈利持续性的增减不会影响市场对盈利公告的反应,从而不能反映盈利反应系数的值。
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引用次数: 0
Pengaruh Rasio Keuangan, Komite Audit, dan Tata Kelola Perusahaan terhadap Financial Distress 财务比率、审计委员会和公司治理对财务困境的影响
Pub Date : 2023-08-16 DOI: 10.34208/mb.v15i1.2102
Hanny Hanny, Aan Marlinah
The purpose of this study is to obtain empirical evidence about the influence of leverage, liquidity, profitability, sales growth, operating capacity, proportion of independent commissioners, size of audit committee, managerial ownership and frequency of audit committee meetings as independent variables on financial distress as dependent variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The study used purposive sampling with total 63 companies and 189 research data. This study uses multiple regression methods to examine variables that affect financial distress measured using the Altman Z-score. The results of this study indicate that Profitability, Operating Capacity, Proportion of Independent Commissioners, and Managerial Ownership have an influence on Financial Distress. While, Leverage, Liquidity, Sales growth, Size of Audit Committee, and Frequency of Audit Committee Meetings have no effect on Financial Distress.
本研究的目的是获得有关杠杆率、流动性、盈利能力、销售增长、运营能力、独立委员比例、审计委员会规模、管理者所有权和审计委员会会议频率等自变量对财务困境(因变量)影响的实证证据。本研究的研究对象是2019年至2021年在印度尼西亚证券交易所(IDX)上市的制造业公司。本研究采用目的性抽样,共有 63 家公司和 189 个研究数据。本研究使用多元回归方法来研究影响财务困境的变量,这些变量使用 Altman Z 分数来衡量。研究结果表明,盈利能力、运营能力、独立委员比例和管理者所有权对财务困境有影响。而杠杆率、流动性、销售增长、审计委员会规模和审计委员会会议频率对财务困境没有影响。
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引用次数: 0
Pengaruh Locus of Control terhadap Dysfunctional Audit Behavior: Religious Control sebagai Pemoderasi 审计功能失调行为的控制源(Pengaruh Locus of Control terhadap Dysfunctional Audit Behavior):宗教控制作为一种模式
Pub Date : 2023-08-16 DOI: 10.34208/mb.v15i1.2138
Febrina Viryani Prasetio, Irwanto Handojo, M. Ghazi
The purpose of this study is to obtain empirical evidence about whether locus of control, professional commitment, time budget pressure, client importance, turnover intention, and personality type (type A) has an influence on dysfunctional audit behavior moderated by religious control on the influence of locus of control and professional commitment on dysfunctional audit behavior. The population in this study are auditors who work in public accounting firms in Indonesia. The sample selection technique is purposive sampling. Based on the sample selection criteria, the number of samples collected were 86 auditors. Those data are analyzed using multiple linear regressions analysis. The result of this study shows that locus of control has a positive effect on dysfunctional audit behavior. It means that the higher the locus of control, the higher the probability of dysfunctional audit behavior. Auditors tend to perform dysfunctional audit behavior when they face pressure in doing their job. The pressure can come from time, superiors, supervisors, or audit managers which are external factors. Professional commitment, time budget pressure, client importance, turnover intention, locus of control moderated by religious control, and professional commitment moderated by religious control do not effect dysfunctional audit behavior. This study also showed that religious control does not moderate the relationship between locus of control and professional commitment with dysfunctional audit behavior.
本研究的目的是获取实证证据,说明控制定位、职业承诺、时间预算压力、客户重要性、离职意向和人格类型(A 型)是否对功能失调审计行为有影响,并通过宗教控制对控制定位和职业承诺对功能失调审计行为的影响进行调节。本研究的研究对象是在印度尼西亚公共会计师事务所工作的审计师。样本选择技术为目的性抽样。根据样本选择标准,收集到的样本数量为 86 名审计师。这些数据采用多元线性回归分析法进行分析。研究结果表明,控制欲对功能失调审计行为有积极影响。这意味着控制感越强,出现功能失调审计行为的概率就越高。当审计人员在工作中面临压力时,他们往往会做出功能失调的审计行为。压力可能来自时间、上级、主管或审计经理等外部因素。职业承诺、时间预算压力、客户重要性、离职意向、受宗教控制调节的控制感以及受宗教控制调节的职业承诺都不会影响审计行为失调。本研究还表明,宗教控制并不能调节控制位置和职业承诺与功能失调审计行为之间的关系。
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引用次数: 0
Faktor-Faktor yang mempengaruhi Minat Investasi Mahasiswa di Pasar Modal 影响学生投资兴趣的因素
Pub Date : 2022-09-30 DOI: 10.34208/mb.v14i2.1665
Gabriella Lioera, Yulius Kurnia Susanto, Dicky Supriatna
The purpose of this study was to determine the effect of expected return, self efficacy, perceive risk, subjective norms, perceived behavior control, and investment / transaction attitude on investment intention, especially students. The data used in this study are primary data collected from questioner that involve 383 respondents which are active students from various majors in West Jakarta who have an Investment Gallery on their college. Data analysis used multiple linear regression using Statistical Package for Social Science (SPSS). The result shows that expected return, self efficacy, perceive risk, subjective norms, and investment attitude have a significant effect to determine the investment intention. Meanwhile, perceived behavior control doesn’t affect investment intention in students.
本研究旨在探讨预期收益、自我效能感、感知风险、主观规范、感知行为控制、投资/交易态度等因素对大学生投资意向的影响。本研究中使用的数据是从383名受访者中收集的主要数据,这些受访者来自西雅加达各专业的活跃学生,他们的大学有一个投资画廊。数据分析采用社会科学统计软件包(SPSS)多元线性回归。结果表明,预期收益、自我效能感、感知风险、主观规范和投资态度对投资意愿有显著影响。同时,行为控制知觉对学生的投资意愿没有影响。
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引用次数: 2
Factors that affect Fraudulent Financial Reporting 影响虚假财务报告的因素
Pub Date : 2022-09-30 DOI: 10.34208/mb.v14i2.1666
Kharissa Setiawan, Ita Trisnawati
The objective of this research is to obtain empirical evidence of the influence of factors that can affect fraudulent financial reporting. Those factors are financial targets, financial stability, external pressure, institutional ownership, number of audit committee members, ineffective monitoring, nature of industry, external auditor quality, the change of auditor, auditor’s opinion, change of directors, proportion of independent commissioner, and numbers of CEO’s picture. The variables used on this research if from fraud pentagon theory perspective. This research’s population is manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2017 to 2020. The sample of this research is selected by using purposive sampling based on several criteria. This research uses 302 data from 101 listed manufacturing companies as the sample. The method used for analyzing and testing the data on this research is by multiple regression to see the influence between independent variables and fraudulent financial reporting. The result of this research shows that financial targets, nature of industry, and auditor’s opinion have significant influence on fraudulent financial reporting. In contrast, financial stability, external pressure, institutional ownership, number of audit committee members, ineffective monitoring, external auditor quality, the change of auditor, change of directors, proportion of independent commissioner, and numbers of CEO’s picture have no significant value to fraudulent financial reporting.
本研究的目的是获得影响虚假财务报告的因素的影响的经验证据。这些因素分别是财务目标、财务稳定性、外部压力、机构所有权、审计委员会成员人数、无效监督、行业性质、外部审计师质量、审计师变更、审计师意见、董事变更、独立专员比例、CEO画像数量。本研究使用的变量是从欺诈五边形理论的角度出发的。本研究的对象是2017年至2020年在印尼证券交易所(IDX)上市的制造业公司。本研究的样本是根据几个标准使用有目的抽样来选择的。本研究以101家制造业上市公司的302份数据为样本。本研究数据的分析和检验方法是通过多元回归来观察自变量与虚假财务报告之间的影响。研究结果表明,财务目标、行业性质和审计意见对虚假财务报告有显著影响。相比之下,财务稳定性、外部压力、机构所有权、审计委员会人数、无效监督、外部审计师质量、审计师变更、董事变更、独立专员比例、CEO画像数量对虚假财务报告的影响不显著。
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引用次数: 1
Kinerja Keuangan dan Faktor Lainnya yang memengaruhi Nilai Perusahaan non-Keuangan di BEI 影响非金融企业价值的金融表现和其他因素
Pub Date : 2022-09-30 DOI: 10.34208/mb.v14i2.1671
Mutiara Mayang Sari, Indra Arifin Djashan
The purpose of this study is to obtain empirical evidence regarding the effect of dividend policy, liquidity, profitability, leverage, firm size, firm age, firm growth on firm value. This Study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The sample selection in this study uses a judgement sampling method by setting five sample criteria, so that the sample obtained is 288 companies. In testing hypothesis, this research uses multiple regression method. The results of this study conclude that the variables of profitability have a positive effect on firm value and variables firm growth has negative effect on firm value, but the variables of dividend policy, liquidity, leverage, firm size, firm age have no effect on earnings management.
本研究的目的是获得股利政策、流动性、盈利能力、杠杆、企业规模、企业年龄、企业成长对企业价值影响的实证证据。本研究以2018-2020年期间在印尼证券交易所(IDX)上市的非金融公司为样本。本研究的样本选择采用判断抽样的方法,设置5个样本标准,得到的样本为288家公司。在检验假设时,本研究采用多元回归方法。研究结果表明,盈利能力变量对企业价值有正向影响,企业成长变量对企业价值有负向影响,而股利政策、流动性、杠杆、企业规模、企业成立时间等变量对盈余管理没有影响。
{"title":"Kinerja Keuangan dan Faktor Lainnya yang memengaruhi Nilai Perusahaan non-Keuangan di BEI","authors":"Mutiara Mayang Sari, Indra Arifin Djashan","doi":"10.34208/mb.v14i2.1671","DOIUrl":"https://doi.org/10.34208/mb.v14i2.1671","url":null,"abstract":"The purpose of this study is to obtain empirical evidence regarding the effect of dividend policy, liquidity, profitability, leverage, firm size, firm age, firm growth on firm value. This Study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The sample selection in this study uses a judgement sampling method by setting five sample criteria, so that the sample obtained is 288 companies. In testing hypothesis, this research uses multiple regression method. The results of this study conclude that the variables of profitability have a positive effect on firm value and variables firm growth has negative effect on firm value, but the variables of dividend policy, liquidity, leverage, firm size, firm age have no effect on earnings management.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125280562","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}
引用次数: 0
Studi Empiris: Tax Avoidance pada Perusahaan non Keuangan di Bursa Efek Indonesia 经验研究:对印尼证券交易所非金融企业Tax Avoidance
Pub Date : 2022-09-30 DOI: 10.34208/mb.v14i2.1088
Aristyo Rahadiyan Tedja, Novia Wijaya
The purpose of this study is to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committee, audit quality, profitability, firm size, institutional ownership and leverage on tax avoidance. Previous researchers used 5 variables, namely the proportion of independent commissioners, audit committee, audit quality, profitability, and firm size. This researcher adds 2 variables, namely institutional ownership and leverage. This study obtained research samples using purposive sampling method. There are 396 data from 132 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period that have met the criteria. The multiple regression method is a model of this research. The results of this study indicate that profitability and leverage have a significant effect on tax avoidance, while other independent variables such as the proportion of independent commissioners, audit committee, audit quality, firm size and institutional ownership do not have a significant effect on tax avoidance. The larger the profit generated, the company will get tax incentives and tax concessions so that it appears to be doing tax avoidance. The larger the debt the company uses as financing, the interest expense that must be paid. The higher the interest expense, the lower the profit so that tax avoidance will be lower.
本研究的目的是获得独立专员比例、审计委员会、审计质量、盈利能力、公司规模、机构所有权和杠杆对避税的影响的实证证据。之前的研究使用了5个变量,分别是独立董事比例、审计委员会、审计质量、盈利能力和公司规模。本研究增加了2个变量,即机构所有权和杠杆。本研究采用目的抽样法获得研究样本。2017-2019年期间,在印尼证券交易所上市的132家非金融公司的396项数据符合标准。多元回归方法是本研究的一个模型。研究结果表明,盈利能力和杠杆率对避税有显著影响,而独立专员比例、审计委员会、审计质量、公司规模和机构所有权等其他自变量对避税的影响不显著。产生的利润越大,公司将获得税收优惠和税收优惠,使其看起来像是在避税。公司用于融资的债务越多,必须支付的利息费用就越多。利息费用越高,利润越低,避税就越低。
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引用次数: 0
Fundamental Factors, Economic Value Added, and Other Factors Determining Stock Return 决定股票收益的基本因素、经济增加值和其他因素
Pub Date : 2022-09-30 DOI: 10.34208/mb.v14i1.1409
A. Noviyanti, F. Firnanti
The purpose of this research is to obtain empirical evidence about the effect of operating cash flow, investing cash flow, financing cash flow, market to book ratio, earnings per share, price earnings ratio, economic value added and market value added on stock return. The population used in this research are non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. The sample used for this research consists of 143 listed non-financial companies. The sampling technique used purposive sampling method and analyzed using multiple regression method. The result of this research shows market to book ratio has positive effect toward stock return, add the other independent variables such as operating cash flow, investing cash flow, financing cash flow, earnings per share, price earnings ratio, economic value added and market value added have no effect toward stock return.
本研究的目的是获得经营性现金流、投资性现金流、融资性现金流、市净率、每股收益、市盈率、经济增加值和市场增加值对股票收益影响的实证证据。本研究使用的人口是2018年至2020年在印尼证券交易所上市的非金融公司。本研究使用的样本包括143家非金融上市公司。抽样技术采用目的抽样法,并采用多元回归法进行分析。本研究结果表明市净率对股票收益有正向影响,加上其他自变量如经营性现金流、投资性现金流、融资性现金流、每股收益、市盈率、经济增加值和市场增加值对股票收益无影响。
{"title":"Fundamental Factors, Economic Value Added, and Other Factors Determining Stock Return","authors":"A. Noviyanti, F. Firnanti","doi":"10.34208/mb.v14i1.1409","DOIUrl":"https://doi.org/10.34208/mb.v14i1.1409","url":null,"abstract":"The purpose of this research is to obtain empirical evidence about the effect of operating cash flow, investing cash flow, financing cash flow, market to book ratio, earnings per share, price earnings ratio, economic value added and market value added on stock return. The population used in this research are non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. The sample used for this research consists of 143 listed non-financial companies. The sampling technique used purposive sampling method and analyzed using multiple regression method. The result of this research shows market to book ratio has positive effect toward stock return, add the other independent variables such as operating cash flow, investing cash flow, financing cash flow, earnings per share, price earnings ratio, economic value added and market value added have no effect toward stock return.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116469063","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}
引用次数: 0
The Influence of Time Value, Price Perception, and Service Quality on The Intention to Repurchase Tickets on Passenger Roro Ships 时间价值、价格感知和服务质量对客轮购票意愿的影响
Pub Date : 2022-09-30 DOI: 10.34208/mb.v14i2.1687
Asep Suparman, Zahra Fajardini, T. Sugiharto
Repurchase intention in the many transportation options in Indonesia is interesting to study. This study aims to determine the factors that will influence consumers to buy back tickets from shipping companies, namely passenger Roro Ships. This research is a research using a quantitative approach by distributing surveys to passengers on Roro Ships. The sampling technique used is purposive sampling. The analysis technique used is the Partial Least Square technique, using SmartPLS as a tool to process data. The results of the research test show that the time value coefficient and service quality do not affect the repurchase intention of the Roro Passenger Ship passengers, but the price perception will greatly affect the repurchase intention of the Roro Passenger ship passengers. Simultaneously the variables of time value, price perception and service quality greatly affect customer repurchase intention.
印尼众多交通选择中的回购意向值得研究。本研究旨在确定影响消费者从航运公司即客运滚装船购买回票的因素。本研究是一项采用定量方法的研究,通过对滚装船上的乘客进行调查。使用的抽样技术是有目的的抽样。使用的分析技术是偏最小二乘技术,使用SmartPLS作为处理数据的工具。研究检验结果表明,时间价值系数和服务质量对滚装客船乘客的回购意愿没有影响,但价格感知会对滚装客船乘客的回购意愿产生较大影响。同时,时间价值、价格感知和服务质量等变量对顾客再购买意愿影响较大。
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引用次数: 0
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