Pub Date : 2022-06-01DOI: 10.30872/jinv.v18i2.10620
Siti Khorida, A. Wijayanti, R. Dewi
Manufacturing industry companies, especially in the food and beverage sector in Indonesia, are growing day by day, this can be seen from the increasing number of food and beverage companies on the Indonesia Stock Exchange. This study aims to examine and analyze the effect of capital structure, dividend policy, profitability, and corporate governance mechanisms on firm value. The data used in this study are quantitative and secondary data obtained from the annual report. The population that is the object of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period. The sampling technique used was purposive sampling technique and the number of samples that met the research criteria were 10 companies that carried out further research. The data analysis technique used was multiple linear regression analysis which was obtained using the SPSS version 21 program. Based on the results of research and testing analysis, it can be concluded that capital structure and profitability have an effect on firm value, while institutional ownership and corporate governance mechanisms have no effect on firm value.
{"title":"Pengaruh struktur modal, kebijakan dividen, profitabilitas, dan mekanisme corporate governance terhadap nilai perusahaan","authors":"Siti Khorida, A. Wijayanti, R. Dewi","doi":"10.30872/jinv.v18i2.10620","DOIUrl":"https://doi.org/10.30872/jinv.v18i2.10620","url":null,"abstract":"Manufacturing industry companies, especially in the food and beverage sector in Indonesia, are growing day by day, this can be seen from the increasing number of food and beverage companies on the Indonesia Stock Exchange. This study aims to examine and analyze the effect of capital structure, dividend policy, profitability, and corporate governance mechanisms on firm value. The data used in this study are quantitative and secondary data obtained from the annual report. The population that is the object of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period. The sampling technique used was purposive sampling technique and the number of samples that met the research criteria were 10 companies that carried out further research. The data analysis technique used was multiple linear regression analysis which was obtained using the SPSS version 21 program. Based on the results of research and testing analysis, it can be concluded that capital structure and profitability have an effect on firm value, while institutional ownership and corporate governance mechanisms have no effect on firm value.","PeriodicalId":33806,"journal":{"name":"Inovasi Matematika","volume":"19 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72396554","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 : 2022-06-01DOI: 10.30872/jinv.v18i2.10589
Gita Bonita Ramadanti, Eeng Ahman
{"title":"Peran organizational citizenship behaviour sebagai pemediasi pengaruh kepuasan kerja terhadap kinerjatenaga kependidikan","authors":"Gita Bonita Ramadanti, Eeng Ahman","doi":"10.30872/jinv.v18i2.10589","DOIUrl":"https://doi.org/10.30872/jinv.v18i2.10589","url":null,"abstract":"","PeriodicalId":33806,"journal":{"name":"Inovasi Matematika","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83248996","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 : 2022-06-01DOI: 10.30872/jinv.v18i2.10768
Sinta Gisthi Ardhiani, Hady Siti Khadijah
This study was conducted to analyze the self-management of the police unit Sabhara Karawang Police Station. The method in this research is descriptive and the data obtained are primary and secondary data from the results of distributing questionnaires and from the website. Based on the results of the questionnaire that was filled out by 101 members of the Sat Sabhara Polres Karawang, West Java, and related to the conditions and situations of the difficult working period/the Covid19 pandemic period when filling out the questionnaire, considering this percentage, the researcher assumes that most members of the Sat Sabhara Police of the Karawang Police have management good self. This is evidenced by the number of high percentages in the five indicators previously described, namely; all members have good self-management practices and this is shown by the high percentage of self-transparency intensity, high percentage of optimism level as a form of self-optimism in achieving goals, high level of self-initiative as a measure of self-initiative, high percentage of self-improvement intensity as a form of self-management. the measurement of self-improvement, and the level of self-control of emotions is also high in determining the state of failure as an indicator of the police's personal emotional management.
本研究旨在分析警察单位Sabhara Karawang派出所的自我管理。本研究的方法是描述性的,所获得的数据是通过发放问卷的结果和网站获得的一手和二手数据。根据西爪哇Karawang Sat Sabhara Polres 101名成员填写问卷的结果,并结合填写问卷时工作困难时期/ covid - 19大流行时期的条件和情况,考虑到这一百分比,研究人员认为Karawang警察Sat Sabhara警察的大多数成员都有良好的管理自我。这一点可以从前面所述的五个指标的高百分比数字中得到证明,即;所有成员都有良好的自我管理实践,这表现在自我透明强度的高百分比,作为实现目标的一种自我乐观形式的高百分比,作为衡量自我主动性的高水平的自我主动性,作为一种自我管理形式的自我完善强度的高百分比。自我完善的测量和情绪的自我控制水平在确定失败状态作为警察个人情绪管理的指标方面也很高。
{"title":"Self management polisi unit sabhara POLRES Karawang","authors":"Sinta Gisthi Ardhiani, Hady Siti Khadijah","doi":"10.30872/jinv.v18i2.10768","DOIUrl":"https://doi.org/10.30872/jinv.v18i2.10768","url":null,"abstract":"This study was conducted to analyze the self-management of the police unit Sabhara Karawang Police Station. The method in this research is descriptive and the data obtained are primary and secondary data from the results of distributing questionnaires and from the website. Based on the results of the questionnaire that was filled out by 101 members of the Sat Sabhara Polres Karawang, West Java, and related to the conditions and situations of the difficult working period/the Covid19 pandemic period when filling out the questionnaire, considering this percentage, the researcher assumes that most members of the Sat Sabhara Police of the Karawang Police have management good self. This is evidenced by the number of high percentages in the five indicators previously described, namely; all members have good self-management practices and this is shown by the high percentage of self-transparency intensity, high percentage of optimism level as a form of self-optimism in achieving goals, high level of self-initiative as a measure of self-initiative, high percentage of self-improvement intensity as a form of self-management. the measurement of self-improvement, and the level of self-control of emotions is also high in determining the state of failure as an indicator of the police's personal emotional management.","PeriodicalId":33806,"journal":{"name":"Inovasi Matematika","volume":"114 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79333800","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 : 2022-06-01DOI: 10.30872/jinv.v18i2.10520
Amalia Rahmawati, Siti Nurlaela, Yuli Chomsatu
{"title":"Faktor yang mempengaruhi kepatuhan wajib pajak pelaku usaha menengah di masa pandemi","authors":"Amalia Rahmawati, Siti Nurlaela, Yuli Chomsatu","doi":"10.30872/jinv.v18i2.10520","DOIUrl":"https://doi.org/10.30872/jinv.v18i2.10520","url":null,"abstract":"","PeriodicalId":33806,"journal":{"name":"Inovasi Matematika","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73198039","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 : 2022-06-01DOI: 10.30872/jinv.v18i2.10551
M. A. N. Amin, E. Yunita
{"title":"Analisis potensi pajak hotel dan pajak restoran Kabupaten Tegal di tengah pandemi covid-19","authors":"M. A. N. Amin, E. Yunita","doi":"10.30872/jinv.v18i2.10551","DOIUrl":"https://doi.org/10.30872/jinv.v18i2.10551","url":null,"abstract":"","PeriodicalId":33806,"journal":{"name":"Inovasi Matematika","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77664623","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}
The purpose of this research is to determine the effect of profitability, capital intensity, leverage and liquidity on tax aggressiveness. This study uses a quantitative approach, namely the approach used to examine the population and sample as well as collecting data using research instruments. The data in this study are secondary data and data obtained from www.idx.go.id. The technique in determining the sample is using a purposive sampling technique and the number of samples is 56 mining companies in 2016-2020. The data analysis technique used is multiple linear analysis using the SPSS version 21 program. The result of this research shows that Profitability variable has an effect on Tax Aggressiveness, while Capital Intensity, Leverage and Liquidity have no effect on Tax Aggressiveness.
{"title":"Pengaruh profitabilitas, intensitas modal, leverage dan likuiditas terhadap agresivitas pajak","authors":"Cendi Maya Talina Krisjayanti P, Siti Nurlaela, Yuli Chomsatu","doi":"10.30872/jinv.v18i2.10701","DOIUrl":"https://doi.org/10.30872/jinv.v18i2.10701","url":null,"abstract":"The purpose of this research is to determine the effect of profitability, capital intensity, leverage and liquidity on tax aggressiveness. This study uses a quantitative approach, namely the approach used to examine the population and sample as well as collecting data using research instruments. The data in this study are secondary data and data obtained from www.idx.go.id. The technique in determining the sample is using a purposive sampling technique and the number of samples is 56 mining companies in 2016-2020. The data analysis technique used is multiple linear analysis using the SPSS version 21 program. The result of this research shows that Profitability variable has an effect on Tax Aggressiveness, while Capital Intensity, Leverage and Liquidity have no effect on Tax Aggressiveness.","PeriodicalId":33806,"journal":{"name":"Inovasi Matematika","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81673885","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 : 2022-05-31DOI: 10.30872/jinv.v18i2.10618
Siti Fadlilah Nur'aini, R. Dewi, Agni Astungkara
The purpose of this study was to examine and analyze the effect of dividend policy, firm size, capital structure, profitability, and asset structure on firm value, with quantitative data and secondary data obtained from the annual financial statements used. The object of this research includes manufacturing companies in the consumer goods industry sector, which are listed on the Indonesia Stock Exchange (IDX) during 2016-2020. There are 63 companies listed on the Indonesian Stock Exchange as manufacturing companies in the consumer goods sector. Determination of the sample is done using the purposive sampling method to obtain a sample of 17 companies during the observation period of 5 years. The data analysis technique used is multiple linear regression analysis using the SPSS version 21 program. Based on the results of research analysis and analysis of tests carried out, it can be concluded that company size (UP), capital structure (DER), profitability (ROA), and asset structure (US) affects firm value (PBV), while dividend policy (DPR) does not affect firm value (PBV).
{"title":"Faktor-faktor penentu nilai perusahaan pada industri barang konsumsi","authors":"Siti Fadlilah Nur'aini, R. Dewi, Agni Astungkara","doi":"10.30872/jinv.v18i2.10618","DOIUrl":"https://doi.org/10.30872/jinv.v18i2.10618","url":null,"abstract":"The purpose of this study was to examine and analyze the effect of dividend policy, firm size, capital structure, profitability, and asset structure on firm value, with quantitative data and secondary data obtained from the annual financial statements used. The object of this research includes manufacturing companies in the consumer goods industry sector, which are listed on the Indonesia Stock Exchange (IDX) during 2016-2020. There are 63 companies listed on the Indonesian Stock Exchange as manufacturing companies in the consumer goods sector. Determination of the sample is done using the purposive sampling method to obtain a sample of 17 companies during the observation period of 5 years. The data analysis technique used is multiple linear regression analysis using the SPSS version 21 program. Based on the results of research analysis and analysis of tests carried out, it can be concluded that company size (UP), capital structure (DER), profitability (ROA), and asset structure (US) affects firm value (PBV), while dividend policy (DPR) does not affect firm value (PBV).","PeriodicalId":33806,"journal":{"name":"Inovasi Matematika","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81805073","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}