Imelda Sari, Nurlita Malawat, Kanaya Lapae, A. Budiman
Penelitian ini bertujuan untuk menguji pengaruh penerapan Standar Akuntansi Pemerintah, pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, peran Internal Audit, dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan. Penelitian ini menggunakan sampel Kelurahan pada Kecamatan Cilincing dan terdaftar dalam Sekretariat Kota Administrasi Kota Jakarta Utara. Jenis penelitian ini adalah kuantitatif. Penelitian ini menggunakan data primer yaitu dengan teknik kuesioner. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintah dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh terhadap kualitas laporan keuangan. Sedangkan peran internal audit dan sistem pengendalian intern pemerintah tidak berpengaruh terhadap kualitas laporan keuangan. Implikasi penelitian ini agar variabel dalam penelitian ini dapat menjadi bahan pertimbangan bagi para penyusun laporan keuangan dalam meningkatkan kualitas laporan yang dihasilkan serta dapat membantu bagi para penyusun laporan keuangan menerapkan SAP dan SPI yang memadai.
{"title":"Pengaruh Penerapan SAP, Pemanfaatan SIA Keuangan Daerah, Peran Internal Audit, dan SPI Pemerintah terhadap Kualitas Laporan Keuangan","authors":"Imelda Sari, Nurlita Malawat, Kanaya Lapae, A. Budiman","doi":"10.33476/jamer.v2i1.31","DOIUrl":"https://doi.org/10.33476/jamer.v2i1.31","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh penerapan Standar Akuntansi Pemerintah, pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, peran Internal Audit, dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan. Penelitian ini menggunakan sampel Kelurahan pada Kecamatan Cilincing dan terdaftar dalam Sekretariat Kota Administrasi Kota Jakarta Utara. Jenis penelitian ini adalah kuantitatif. Penelitian ini menggunakan data primer yaitu dengan teknik kuesioner. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintah dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh terhadap kualitas laporan keuangan. Sedangkan peran internal audit dan sistem pengendalian intern pemerintah tidak berpengaruh terhadap kualitas laporan keuangan. Implikasi penelitian ini agar variabel dalam penelitian ini dapat menjadi bahan pertimbangan bagi para penyusun laporan keuangan dalam meningkatkan kualitas laporan yang dihasilkan serta dapat membantu bagi para penyusun laporan keuangan menerapkan SAP dan SPI yang memadai.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"C-23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126478207","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}
Pengaruh Lingkungan, Kerja terhadap Work, Engagement Melalui, Motivasi Intrinsik, Dosen Muchtadin, A. Info
Penelitian ini bertujuan mengetahui seberapa besar lingkungan kerja berdampak terhadap work engagement melalui motivasi intrinsik. Sampel penelitian berjumlah 73 orang dosen. Pengambilan sampel dilakukan di Indonesia melalui purposive sampling dengan kriteria yaitu dosen. Data dianalisa menggunakan PLS-SEM. Hasil penelitian menemukan bahwa lingkungan kerja berpengaruh positif signifikan terhadap motivasi intrinsik dan juga work engagement. Motivasi intrinsik ditemukan memediasi pengaruh lingkungan kerja terhadap work engagement. Penelitian ini berkontribusi pada peningkatan work engagement melalui motivasi intrinsik dan lingkungan kerja pada dosen di program studi terakreditasi Baik Sekali di Indonesia.
{"title":"Pengaruh Lingkungan Kerja terhadap Work Engagement Melalui Motivasi Intrinsik Dosen","authors":"Pengaruh Lingkungan, Kerja terhadap Work, Engagement Melalui, Motivasi Intrinsik, Dosen Muchtadin, A. Info","doi":"10.33476/jamer.v2i1.48","DOIUrl":"https://doi.org/10.33476/jamer.v2i1.48","url":null,"abstract":"Penelitian ini bertujuan mengetahui seberapa besar lingkungan kerja berdampak terhadap work engagement melalui motivasi intrinsik. Sampel penelitian berjumlah 73 orang dosen. Pengambilan sampel dilakukan di Indonesia melalui purposive sampling dengan kriteria yaitu dosen. Data dianalisa menggunakan PLS-SEM. Hasil penelitian menemukan bahwa lingkungan kerja berpengaruh positif signifikan terhadap motivasi intrinsik dan juga work engagement. Motivasi intrinsik ditemukan memediasi pengaruh lingkungan kerja terhadap work engagement. Penelitian ini berkontribusi pada peningkatan work engagement melalui motivasi intrinsik dan lingkungan kerja pada dosen di program studi terakreditasi Baik Sekali di Indonesia.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115452513","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}
Penelitian ini bertujuan untuk menganalisis pengaruh antara rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas terhadap harga saham. Penelitian ini menggunakan sampel perusahaan yang termasuk dalam indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Pengujian hipotesis yang digunakan adalah uji statistik secara parsial (uji-t) dengan hasil pengujian menunjukkan bahwa hanya variabel rasio solvabilitas berpengaruh negatif terhadap harga saham dan rasio profitabilitas yang berpengaruh positif terhadap harga saham. Sedangkan variabel rasio likuiditas tidak berpengaruh terhadap harga saham.
{"title":"Pengaruh Rasio Likuiditas, Solvabilitas dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Indeks LQ45","authors":"Erina Amarvia Yunazar, Auliffi Ermian Challen, Elmanizar Elmanizar","doi":"10.33476/jamer.v1i2.43","DOIUrl":"https://doi.org/10.33476/jamer.v1i2.43","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh antara rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas terhadap harga saham. Penelitian ini menggunakan sampel perusahaan yang termasuk dalam indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Pengujian hipotesis yang digunakan adalah uji statistik secara parsial (uji-t) dengan hasil pengujian menunjukkan bahwa hanya variabel rasio solvabilitas berpengaruh negatif terhadap harga saham dan rasio profitabilitas yang berpengaruh positif terhadap harga saham. Sedangkan variabel rasio likuiditas tidak berpengaruh terhadap harga saham.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127600693","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}
Fikra Nur Syahbana, Suhirman Madjid, A. Mahmud, Kanaya Lapae
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pajak dan kepemilikan asing terhadap keputusan perusahaan menggunakan transfer pricing. Data sekunder digunakan dalam penelitian ini. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020 digunakan sebagai sampel penelitian, dengan jumlah 28 perusahaan diperoleh melalui metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Berdasarkan hasil penelitian ini, variabel pajak dan kepemilikan asing berpengaruh positif signifikan terhadap keputusan perusahaan menggunakan transfer pricing.
{"title":"Pengaruh Pajak Dan Kepemilikan Asing Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing (Studi Empiris Perusahaan Manufaktur yang Terdaftar BEI Tahun 2016-2020)","authors":"Fikra Nur Syahbana, Suhirman Madjid, A. Mahmud, Kanaya Lapae","doi":"10.33476/jamer.v1i2.30","DOIUrl":"https://doi.org/10.33476/jamer.v1i2.30","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pajak dan kepemilikan asing terhadap keputusan perusahaan menggunakan transfer pricing. Data sekunder digunakan dalam penelitian ini. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020 digunakan sebagai sampel penelitian, dengan jumlah 28 perusahaan diperoleh melalui metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Berdasarkan hasil penelitian ini, variabel pajak dan kepemilikan asing berpengaruh positif signifikan terhadap keputusan perusahaan menggunakan transfer pricing.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130693467","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}
Daya saing di sebuah perusahaan tidak luput dari kinerja karyawan termasuk dalam dunia perbankaan. Kinerja karyawan dapat diukur dari karyawan yang memiliki motivasi dan disiplin kerja yang optimal dan memiliki integritas tinggi pada lingkup perusahaan, karyawan atau biasa disebut sumber daya manusia adalah sebagai penggerak ekonomu dan juga merupakan penggerak utama dalam pencapaian tujuan suatu perusahaan. Penelitian ini memiliki tujuan untuk menguji pengaruh kompensasi, disiplin kerja dan motivasi terhadap kinerja karyawan pada Bank Rakyat Indonesia Cabang Magetan. penelitian ini dilakukan kepada 55 responden yaitu karyawan pada Bank Rakyat Indonesia Cabang Magetan dengan menggunkan metode probability sampling. Data penelitian diperoleh dengan membagikan kuisioner mengenai kompensasi, disiplin kerja, motivasi dan kinerja karyawan secara langsung kepada responden. Peneliti melakukan analisis data dengan menggunkaan software SPSS 24. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial kompensasi, disiplin kerja dan motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan.
企业的竞争能力也不例外，员工表现也不例外。员工的表现可以从最优的工作动机和纪律以及对公司环境高度忠诚的员工来衡量，他们是你的经济推动者，也是实现企业目标的主要推动者。本研究的目的是测试印尼人民银行(Indonesia Bank of union Magetan)员工绩效的补偿、工作纪律和动机。这项研究对象是印度尼西亚人民银行(Bank of Indonesia people branch)的55名员工，他们采用了可能的抽样方法。研究数据是通过与受访者直接分享有关赔偿、工作纪律、动机和绩效的调查问卷获得的。研究人员使用SPSS软件24进行数据分析。所使用的分析技术是多元线性回归。研究结果表明，部分补偿、工作纪律和动机对员工的表现产生积极和显著的影响。
{"title":"Kompensasi, Disiplin Kerja, dan Motivasi terhadap Kinerja Karyawan Bank Rakyat Indonesia Cabang Magetan","authors":"Olyn Seftani Haryanto, F. Farida","doi":"10.33476/jamer.v1i2.37","DOIUrl":"https://doi.org/10.33476/jamer.v1i2.37","url":null,"abstract":"Daya saing di sebuah perusahaan tidak luput dari kinerja karyawan termasuk dalam dunia perbankaan. Kinerja karyawan dapat diukur dari karyawan yang memiliki motivasi dan disiplin kerja yang optimal dan memiliki integritas tinggi pada lingkup perusahaan, karyawan atau biasa disebut sumber daya manusia adalah sebagai penggerak ekonomu dan juga merupakan penggerak utama dalam pencapaian tujuan suatu perusahaan. Penelitian ini memiliki tujuan untuk menguji pengaruh kompensasi, disiplin kerja dan motivasi terhadap kinerja karyawan pada Bank Rakyat Indonesia Cabang Magetan. penelitian ini dilakukan kepada 55 responden yaitu karyawan pada Bank Rakyat Indonesia Cabang Magetan dengan menggunkan metode probability sampling. Data penelitian diperoleh dengan membagikan kuisioner mengenai kompensasi, disiplin kerja, motivasi dan kinerja karyawan secara langsung kepada responden. Peneliti melakukan analisis data dengan menggunkaan software SPSS 24. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial kompensasi, disiplin kerja dan motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan. ","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126624995","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}
Tia Hardiyanah, Rini Hidayati, Ananta Hagabean Nasution, M. Muslikh, Siti Marhamah
Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh content marketing, sales promotion, personal selling dan brand image terhadap minat beli pada CV Laditri Karya. Sampel yang digunakan dalam penelitian sebanyak 100 pengikut akun Instagram @laditrikarya dengan metode survei berupa instrumen kuesioner yang diolah menggunakan SPSS 24. Hasil penelitian ini menyatakan bahwa : (1) content marketing tidak berpengaruh signifikan terhadap minat beli. (2) sales promotion berpengaruh positif dan signifikan terhadap minat beli. (3) personal selling tidak berpengaruh signifikan terhadap minat beli. (4) brand image berpengaruh positif dan signifikan terhadap minat beli. (5) content marketing, sales promotion, personal selling dan brand image berpengaruh terhadap minat beli secara simultan
{"title":"Pengaruh Content Marketing, Sales Promotion, Personal Selling Dan Brand Image Terhadap Minat Beli Pada CV Laditri Karya","authors":"Tia Hardiyanah, Rini Hidayati, Ananta Hagabean Nasution, M. Muslikh, Siti Marhamah","doi":"10.33476/jamer.v1i2.29","DOIUrl":"https://doi.org/10.33476/jamer.v1i2.29","url":null,"abstract":"Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh content marketing, sales promotion, personal selling dan brand image terhadap minat beli pada CV Laditri Karya. Sampel yang digunakan dalam penelitian sebanyak 100 pengikut akun Instagram @laditrikarya dengan metode survei berupa instrumen kuesioner yang diolah menggunakan SPSS 24. Hasil penelitian ini menyatakan bahwa : (1) content marketing tidak berpengaruh signifikan terhadap minat beli. (2) sales promotion berpengaruh positif dan signifikan terhadap minat beli. (3) personal selling tidak berpengaruh signifikan terhadap minat beli. (4) brand image berpengaruh positif dan signifikan terhadap minat beli. (5) content marketing, sales promotion, personal selling dan brand image berpengaruh terhadap minat beli secara simultan","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127614447","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}
This study aims to describe organizational citizenship behavior as a mediation of perceived organizational support and organizational commitment to the work productivity of BKPSDM Tangerang City employees. The sampling technique used is a saturated sampling technique by making all employees of BKPSDM Kota Tangerang as a sample. The results show that Perceived organizational support and organizational commitment have a positive and significant effect on organizational citizenship behavior. Perceived organizational support, organizational commitment and organizational citizenship behavior have a positive and significant effect on work productivity in employees of BKPSDM Tangerang City. Organizational citizenship behavior has not been able to mediate the relationship between perceived organizational support and organizational commitment to the work productivity of BKPSDM employees of Tangerang City.
本研究旨在探讨组织公民行为在BKPSDM坦格朗市员工组织支持感和组织承诺对工作效率的中介作用。采用的抽样技术是饱和抽样技术，以BKPSDM Kota Tangerang的所有员工为样本。结果表明，组织支持感和组织承诺对组织公民行为有显著的正向影响。感知组织支持、组织承诺和组织公民行为对坦格朗市BKPSDM员工的工作效率有显著的正向影响。组织公民行为并不能中介组织支持感与组织承诺对坦格朗市BKPSDM员工工作效率的影响。
{"title":"Investigasi Faktor-Faktor yang Menentukan Produktivitas Kerja Pegawai Dinas BKPSDM Kota Tangerang","authors":"Ayasha Prameswari, La Diadhan Hukama","doi":"10.33476/jamer.v1i1.1","DOIUrl":"https://doi.org/10.33476/jamer.v1i1.1","url":null,"abstract":"This study aims to describe organizational citizenship behavior as a mediation of perceived organizational support and organizational commitment to the work productivity of BKPSDM Tangerang City employees. The sampling technique used is a saturated sampling technique by making all employees of BKPSDM Kota Tangerang as a sample. The results show that Perceived organizational support and organizational commitment have a positive and significant effect on organizational citizenship behavior. Perceived organizational support, organizational commitment and organizational citizenship behavior have a positive and significant effect on work productivity in employees of BKPSDM Tangerang City. Organizational citizenship behavior has not been able to mediate the relationship between perceived organizational support and organizational commitment to the work productivity of BKPSDM employees of Tangerang City.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126693207","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}
Topics related to financial distress need to be reviewed, especially in unstable economicconditions. The purpose of this study was to determine the effect of profitability, leverage,liquidity, and firm size on financial distress. The research method used is a quantitativemethod. This study was conducted on LQ45 companies listed on the Indonesia StockExchange, and this study used secondary data for the 2015-2019 period. The sample usedas many as 28 companies through purposive sampling method. The analytical methodused is panel data regression analysis technique. The results of this study indicate that thevariables of profitability, liquidity, and firm size have a positive and significant effect onfinancial distress. Furthermore, the leverage variable has no significant effect on financialdistress. The managerial implication of the research is that managers need to pay attentionto the details of the company's liquidity conditions to reduce the consequences of financialdistress.
{"title":"Peran Informasi Fundamental Dalam Memprediksi Financial Distress Perusahaan","authors":"Nurjanah, Alyta Shabrina Zusryn, Ananta Hagabean Nasution","doi":"10.33476/jamer.v1i1.10","DOIUrl":"https://doi.org/10.33476/jamer.v1i1.10","url":null,"abstract":"Topics related to financial distress need to be reviewed, especially in unstable economicconditions. The purpose of this study was to determine the effect of profitability, leverage,liquidity, and firm size on financial distress. The research method used is a quantitativemethod. This study was conducted on LQ45 companies listed on the Indonesia StockExchange, and this study used secondary data for the 2015-2019 period. The sample usedas many as 28 companies through purposive sampling method. The analytical methodused is panel data regression analysis technique. The results of this study indicate that thevariables of profitability, liquidity, and firm size have a positive and significant effect onfinancial distress. Furthermore, the leverage variable has no significant effect on financialdistress. The managerial implication of the research is that managers need to pay attentionto the details of the company's liquidity conditions to reduce the consequences of financialdistress.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131279890","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}
This study aims to analyze the effect of Current Ratio (CR), Debt to EquityRatio (DER), Return on Investment (ROI), Earning per Share (EPS) on stock prices. This study uses a sample of the main board energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 with purposive sampling technique and obtained a sample of 26 companies. The analysis technique used is multiple linear regression analysis, taking into account the classical assumption test requirements. The hypothesis testing used is a partial statistical test (t-test) and simultaneous statistical test (f-test) with the test results showing that only the Return on Investment variable (ROI), and Earning per Share (EPS) which have a significant effect with a positive direction, this indicates that the company has been able to prosper its shareholders, while the Current Ratio (CR) and Debt to Equity Ratio (DER) variables have no effect. Simultaneous test results (test) show that simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Return on Investment (ROI), Earning per Share (EPS) have a significant effect on stock price.
{"title":"Faktor-Faktor Fundamental Harga Saham Pada Perusahaan Sektor Energi","authors":"Hesty Juni Tambuati Subing, Tri Wahyu","doi":"10.33476/jamer.v1i1.6","DOIUrl":"https://doi.org/10.33476/jamer.v1i1.6","url":null,"abstract":"This study aims to analyze the effect of Current Ratio (CR), Debt to EquityRatio (DER), Return on Investment (ROI), Earning per Share (EPS) on stock prices. This study uses a sample of the main board energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 with purposive sampling technique and obtained a sample of 26 companies. The analysis technique used is multiple linear regression analysis, taking into account the classical assumption test requirements. The hypothesis testing used is a partial statistical test (t-test) and simultaneous statistical test (f-test) with the test results showing that only the Return on Investment variable (ROI), and Earning per Share (EPS) which have a significant effect with a positive direction, this indicates that the company has been able to prosper its shareholders, while the Current Ratio (CR) and Debt to Equity Ratio (DER) variables have no effect. Simultaneous test results (test) show that simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Return on Investment (ROI), Earning per Share (EPS) have a significant effect on stock price.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"592 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126900229","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}
This research was conducted on consumers of facial care cosmetic products from South Korea. This study aims to explain the effect of social values, national image, and lifestyle together or in part on purchasing decisions. In this study, the data collection method used a questionnaire with purposive sampling technique in which respondents had bought and used facial care cosmetic products from South Korea and obtained as many as 153 respondents. This study uses multiple linear regression analysis with IBM SPSS Statistics version 26 program. The results show that: (1) social value variable has a positive and significant effect on purchasing decisions, (2) country image variable has a positive and significant effect on purchasing decisions, (3) lifestyle variable has a positive and significant effect on purchasing decisions.
本研究是针对韩国面部护理化妆品的消费者进行的。本研究旨在解释社会价值观、国家形象和生活方式对购买决策的共同或部分影响。在本研究中，数据收集方法采用有目的抽样法的调查问卷，调查对象从韩国购买并使用过面部护理化妆品，调查对象多达153人。本研究采用IBM SPSS Statistics version 26程序进行多元线性回归分析。结果表明:(1)社会价值观变量对购买决策有正向显著影响;(2)国家形象变量对购买决策有正向显著影响;(3)生活方式变量对购买决策有正向显著影响。
{"title":"Pengaruh Nilai Sosial, Citra Negara, dan Gaya Hidup Pada Kosmetik Korea Selatan","authors":"Febby Pramestiwi, I. Annisa","doi":"10.33476/jamer.v1i1.2","DOIUrl":"https://doi.org/10.33476/jamer.v1i1.2","url":null,"abstract":"This research was conducted on consumers of facial care cosmetic products from South Korea. This study aims to explain the effect of social values, national image, and lifestyle together or in part on purchasing decisions. In this study, the data collection method used a questionnaire with purposive sampling technique in which respondents had bought and used facial care cosmetic products from South Korea and obtained as many as 153 respondents. This study uses multiple linear regression analysis with IBM SPSS Statistics version 26 program. The results show that: (1) social value variable has a positive and significant effect on purchasing decisions, (2) country image variable has a positive and significant effect on purchasing decisions, (3) lifestyle variable has a positive and significant effect on purchasing decisions.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126911870","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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