Pub Date : 2021-08-31DOI: 10.37577/ekonam.v3i2.331
Masril Masril
The purpose of this study was to determine the effect of sales on net income of Food and Beverage companies on the Indonesia Stock Exchange, to determine the effect of inventory turnover on net income of Food and Beverage companies on the Indonesia Stock Exchange, to determine the effect of profitability ratios on net income of companies. Food and Beverages on the Indonesia Stock Exchange, and to determine the effect of sales, inventory turnover and profitability ratios on net income in Food and Beverage companies on the Indonesia Stock Exchange. The population in this study were Food and Beverage companies that were registered in the 2015 to 2020 research period, using the sample method of certain criteria. So the results of this study are sales have a positive and significant effect on net income in Food and Beverage companies on the Indonesia Stock Exchange. Inventory turnover has no effect on net income for Food and Beverage companies on the Indonesia Stock Exchange. Profitability ratios have a positive and significant effect on net income in Food and Beverage companies on the Indonesia Stock Exchange. Sales, inventory turnover and profitability ratios have a positive and significant effect on net income in Food and Beverage companies on the Indonesia Stock Exchange Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penjualan terhadap laba bersih pada perusahaan Makanan dan Minuman Di Bursa Efek Indonesia, untuk mengetahui pengaruh perputaran persediaan terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia, untuk mengetahui pengaruh rasio profitabilitas terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesi, dan untuk mengetahui pengaruh penjualan, perputaran persediaan dan rasio profitabilitas terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Populasi pada penelitian ini adalah perusahaan Makanan dan Minuman yang Terdaftar pada periode penelitian 2015 sampai dengan 2020, dengan menggunakan metode sampel kriteria tertentu. Maka hasil penelitian ini adalah penjualan berpengaruh positif dan signifikan terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Perputaran persediaan tidak berpengaruh terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Rasio profitabilitas berpengaruh positif dan signifikan terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Penjualan, perputaran persediaan dan rasio profitabilitas berpengaruh positif dan signifikan terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia
本研究的目的是确定销售对印尼证券交易所食品饮料公司净收入的影响，确定库存周转率对印尼证券交易所食品饮料公司净收入的影响，确定盈利能力比率对公司净收入的影响。印度尼西亚证券交易所的食品和饮料，并确定印度尼西亚证券交易所的食品和饮料公司的销售额，库存周转率和利润率对净收入的影响。本研究的人口是2015年至2020年研究期间注册的食品和饮料公司，采用一定标准的抽样方法。因此，本研究的结果是销售对印尼证券交易所的食品和饮料公司的净收入有积极而显著的影响。库存周转率对印尼证券交易所食品和饮料公司的净收入没有影响。盈利能力比率对印尼证券交易所食品和饮料公司的净收入有积极而显著的影响。在印尼证券交易所上市的食品和饮料公司中，销售额、存货周转率和盈利能力比率对净收入有积极且显著的影响:Tujuan dari penelitian ini adalah untuk mengetahui pengarah mengetahui penaralan terhadap laba bersih padperusahaan Makanan danminuman Di Bursa Efek Indonesia;untuk mengetahui pengaruh rasio profabili terhadap laba bersih pada perushaan Makanan danminuman di Bursa Efek Indonesia, dantuk mengetahui pengarhaan penjualan, perputaran persetean rasonio profabili terhadap laba bersih pada perushaan Makanan danminuman di Bursa Efek Indonesia。Populasi pada penelitian ini adalah perusahaan Makanan danminuman yang Terdaftar pada period penelitian 2015 sampai dengan 2020, dengan menggunakan方法样本标准。Maka hasil penelitian ini adalah penjualan berpengaruh - positif dan signfikan terhadap laba bersih padperusaan Makanan danminuman di Bursa Efek Indonesia。Perputaran persedian an tidak berpengaruh terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia。亚洲的盈利能力是积极的和重要的，因为它是在印尼证券交易所(Bursa Efek Indonesia)的证券交易所(bersih)、马来西亚证券交易所(Makanan)和印尼证券交易所(Minuman)。Penjualan, perputaran persediaan丹rasio profitabilitas berpengaruh伴唱键盘丹signifikan terhadap腊八净选盟篇perusahaan Makanan丹Minuman di囊Efek印度尼西亚
{"title":"PENGARUH PENJUALAN, PERPUTARAN PERSEDIAAN, RASIO PROFITABILITAS TERHADAP LABA BERSIH (STUDI KASUS MAKANAN DAN MINUMAN BURSA EFEK INDONESIA)","authors":"Masril Masril","doi":"10.37577/ekonam.v3i2.331","DOIUrl":"https://doi.org/10.37577/ekonam.v3i2.331","url":null,"abstract":"The purpose of this study was to determine the effect of sales on net income of Food and Beverage companies on the Indonesia Stock Exchange, to determine the effect of inventory turnover on net income of Food and Beverage companies on the Indonesia Stock Exchange, to determine the effect of profitability ratios on net income of companies. Food and Beverages on the Indonesia Stock Exchange, and to determine the effect of sales, inventory turnover and profitability ratios on net income in Food and Beverage companies on the Indonesia Stock Exchange. The population in this study were Food and Beverage companies that were registered in the 2015 to 2020 research period, using the sample method of certain criteria. So the results of this study are sales have a positive and significant effect on net income in Food and Beverage companies on the Indonesia Stock Exchange. Inventory turnover has no effect on net income for Food and Beverage companies on the Indonesia Stock Exchange. Profitability ratios have a positive and significant effect on net income in Food and Beverage companies on the Indonesia Stock Exchange. Sales, inventory turnover and profitability ratios have a positive and significant effect on net income in Food and Beverage companies on the Indonesia Stock Exchange \u0000Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penjualan terhadap laba bersih pada perusahaan Makanan dan Minuman Di Bursa Efek Indonesia, untuk mengetahui pengaruh perputaran persediaan terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia, untuk mengetahui pengaruh rasio profitabilitas terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesi, dan untuk mengetahui pengaruh penjualan, perputaran persediaan dan rasio profitabilitas terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Populasi pada penelitian ini adalah perusahaan Makanan dan Minuman yang Terdaftar pada periode penelitian 2015 sampai dengan 2020, dengan menggunakan metode sampel kriteria tertentu. Maka hasil penelitian ini adalah penjualan berpengaruh positif dan signifikan terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Perputaran persediaan tidak berpengaruh terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Rasio profitabilitas berpengaruh positif dan signifikan terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Penjualan, perputaran persediaan dan rasio profitabilitas berpengaruh positif dan signifikan terhadap laba bersih pada perusahaan Makanan dan Minuman di Bursa Efek Indonesia","PeriodicalId":429033,"journal":{"name":"Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115780254","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 : 2021-08-31DOI: 10.37577/ekonam.v4i1.486
Ardinal Djalil
The purpose of this research was to examine the effect of Green Compensation, Motivation on Employee Performance at PT. Len Industri (Persero). The independent variables in this study are Green Compensation and Motivation. As for the dependent variable in this study using employee performance. The research method used is a quantitative method with a descriptive analysis approach and verification. The population of this study were employees of PT. Len Industri with a total sample of 61 people. Data analysis was performed using multiple linear regression. The results showed that partially Green Compensation on Employee Performance with a contribution of 32.8% at PT. Len Industri. While motivation partially affects Employee Performance by 60%.Green Compensation, Motivation has an effect on Employee Performance with a contribution of 52.3% at PT. Len Industri Penelitian ini bertujuan untuk menguji pengaruh Kompensasi Hijau, Motivasi Terhadap Kinerja Karyawan pada PT. Len Industri (Persero). Variabel bebas dalam penelitian ini adalah Kompensasi dan Motivasi Hijau. Adapun variabel terikat dalam penelitian ini menggunakan kinerja pegawai. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan analisis deskriptif dan verifikatif. Dengan jumlah sampel 61 orang. Analisis data dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Kompensasi Hijau secara parsial terhadap Kinerja Karyawan dengan kontribusi sebesar 32,8% pada PT. Len Industri (Persero). Sedangkan motivasi secara parsial mempengaruhi Kinerja Pegawai sebesar 60% pada PT. Len Industri. Green Compensation, Motivasi berpengaruh terhadap Kinerja Karyawan dengan kontribusi sebesar 52,3% pada PT. Len Industri.
本研究的目的是考察绿色薪酬、激励对PT. Len industrii (Persero)员工绩效的影响。本研究的自变量为绿色薪酬和激励。至于因变量，本研究采用员工绩效。研究方法采用定量方法与描述性分析方法相结合并进行验证。本研究的研究对象为PT. Len industries的员工，共61人。数据分析采用多元线性回归。结果表明，部分绿色薪酬对PT. Len工业公司员工绩效的贡献为32.8%。而动机部分影响员工绩效的比例为60%。绿色薪酬，激励对员工绩效有影响，在PT. Len Industri Penelitian ini bertujuan untuk menguji pengaruh Kompensasi Hijau, Motivasi Terhadap Kinerja Karyawan pada PT. Len Industri (Persero)中贡献了52.3%。Variabel bebas dalam penelitian ini adalah Kompensasi dan Motivasi Hijau。自适应变量terikat dalam penelitian, mongunakan kinerja pegawai。方法penpenlitian yang digunakan adalah方法定量dengan penpenakan分析方法验证。登甘jumlah 61猩猩样本。分析数据为dilakukan dengan menggunakan线性回归。Hasil penelitian menunjukkan bahwa Kompensasi Hijau secara parsial terhadap Kinerja Karyawan dengan kontribusi sebesar 32,8% ppt . Len industrii (Persero)。Sedangkan motivasi secara parpari成员penaruhi Kinerja Pegawai sebesar占PT. Len工业的60%。绿色补偿，绿色补偿，绿色补偿，绿色补偿，绿色补偿，绿色补偿，绿色补偿，绿色补偿
{"title":"DAMPAK GREEN COMPESATION, DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT. LEN INDUSTRI (PERSERO)","authors":"Ardinal Djalil","doi":"10.37577/ekonam.v4i1.486","DOIUrl":"https://doi.org/10.37577/ekonam.v4i1.486","url":null,"abstract":"The purpose of this research was to examine the effect of Green Compensation, Motivation on Employee Performance at PT. Len Industri (Persero). The independent variables in this study are Green Compensation and Motivation. As for the dependent variable in this study using employee performance. The research method used is a quantitative method with a descriptive analysis approach and verification. The population of this study were employees of PT. Len Industri with a total sample of 61 people. Data analysis was performed using multiple linear regression. The results showed that partially Green Compensation on Employee Performance with a contribution of 32.8% at PT. Len Industri. While motivation partially affects Employee Performance by 60%.Green Compensation, Motivation has an effect on Employee Performance with a contribution of 52.3% at PT. Len Industri \u0000Penelitian ini bertujuan untuk menguji pengaruh Kompensasi Hijau, Motivasi Terhadap Kinerja Karyawan pada PT. Len Industri (Persero). Variabel bebas dalam penelitian ini adalah Kompensasi dan Motivasi Hijau. Adapun variabel terikat dalam penelitian ini menggunakan kinerja pegawai. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan analisis deskriptif dan verifikatif. Dengan jumlah sampel 61 orang. Analisis data dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Kompensasi Hijau secara parsial terhadap Kinerja Karyawan dengan kontribusi sebesar 32,8% pada PT. Len Industri (Persero). Sedangkan motivasi secara parsial mempengaruhi Kinerja Pegawai sebesar 60% pada PT. Len Industri. Green Compensation, Motivasi berpengaruh terhadap Kinerja Karyawan dengan kontribusi sebesar 52,3% pada PT. Len Industri.","PeriodicalId":429033,"journal":{"name":"Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128586268","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 : 2021-08-31DOI: 10.37577/ekonam.v3i2.330
Candra Irawan
The purpose of this study was to determine the usefulness of NPWP, taxpayer awareness and tax sanctions partially and simultaneously effect on MSME taxpayer compliance at the primary tax office in Senapelan Pekanbaru. The sample of this study amounted to 99 samples who were MSME business actors. The result of this research is that the usefulness of TIN has an effect on taxpayer compliance with tcount of -0.605 with a significance of 0.547, with ttable of 1.98498, so -0.605 <1.98498. Taxpayer awareness has an effect on taxpayer compliance with tcount of 5.430 with a significance of 0.000, with ttable of 1.98498, so that 5.430 > 1.98498. Tax sanctions have no effect on taxpayer compliance with a tcount of 0.227 with a significance of 0.821, with a ttable of 1.98498, so 0.227 <1.98498, while simultaneously the usefulness of NPWP, taxpayer awareness and tax sanctions have a simultaneous effect on taxpayer compliance with an Fcount of 11,692 and the value of Ftable of 3.09 Tujuan dari penelitian ini adalah untuk mengetahui kemanfaatan NPWP, kesadaran wajib pajak dan sanksi pajak berpengaruh secara parsial dan simultan terhadap kepatuhan wajib pajak UMKM pada Kantor Pelayanan Pajak Pratama Senapelan Kota Pekanbaru. Sampel penelitian ini berjumlah 99 orang sampel yang pelaku usaha UMKM. Hasil penelitian adalah Kemanfaatan NPWP berpengaruh terhadap kepatuhan wajib pajak dengan thitung sebesar -0,605 dengan signifikansi sebesar 0,547, dengan ttabel sebesar 1.98498, sehingga -0,605 < 1.98498. Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak dengan thitung sebesar 5.430 dengan signifikansi sebesar 0,000, dengan ttabel sebesar 1.98498, sehingga 5.430 > 1.98498. Sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak dengan thitung sebesar 0.227 dengan signifikansi sebesar 0,821, dengan ttabel sebesar 1.98498, sehingga 0.227 < 1.98498, sedangkan secara simultan kemanfaatan NPWP, kesadaran wajib pajak dan sanksi pajak berpengaruh simultan terhadap kepatuhan wajib pajakdengan Fhitung sebesar 11.692 dan nilai Ftabel sebesar 3.09.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (STUDI KASUS PEMILIK UMKM PADA KANTOR PELAYANAN PAJAK PRATAMA SENAPELAN KOTA PEKANBARU)","authors":"Candra Irawan","doi":"10.37577/ekonam.v3i2.330","DOIUrl":"https://doi.org/10.37577/ekonam.v3i2.330","url":null,"abstract":"The purpose of this study was to determine the usefulness of NPWP, taxpayer awareness and tax sanctions partially and simultaneously effect on MSME taxpayer compliance at the primary tax office in Senapelan Pekanbaru. The sample of this study amounted to 99 samples who were MSME business actors. The result of this research is that the usefulness of TIN has an effect on taxpayer compliance with tcount of -0.605 with a significance of 0.547, with ttable of 1.98498, so -0.605 <1.98498. Taxpayer awareness has an effect on taxpayer compliance with tcount of 5.430 with a significance of 0.000, with ttable of 1.98498, so that 5.430 > 1.98498. Tax sanctions have no effect on taxpayer compliance with a tcount of 0.227 with a significance of 0.821, with a ttable of 1.98498, so 0.227 <1.98498, while simultaneously the usefulness of NPWP, taxpayer awareness and tax sanctions have a simultaneous effect on taxpayer compliance with an Fcount of 11,692 and the value of Ftable of 3.09 \u0000Tujuan dari penelitian ini adalah untuk mengetahui kemanfaatan NPWP, kesadaran wajib pajak dan sanksi pajak berpengaruh secara parsial dan simultan terhadap kepatuhan wajib pajak UMKM pada Kantor Pelayanan Pajak Pratama Senapelan Kota Pekanbaru. Sampel penelitian ini berjumlah 99 orang sampel yang pelaku usaha UMKM. Hasil penelitian adalah Kemanfaatan NPWP berpengaruh terhadap kepatuhan wajib pajak dengan thitung sebesar -0,605 dengan signifikansi sebesar 0,547, dengan ttabel sebesar 1.98498, sehingga -0,605 < 1.98498. Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak dengan thitung sebesar 5.430 dengan signifikansi sebesar 0,000, dengan ttabel sebesar 1.98498, sehingga 5.430 > 1.98498. Sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak dengan thitung sebesar 0.227 dengan signifikansi sebesar 0,821, dengan ttabel sebesar 1.98498, sehingga 0.227 < 1.98498, sedangkan secara simultan kemanfaatan NPWP, kesadaran wajib pajak dan sanksi pajak berpengaruh simultan terhadap kepatuhan wajib pajakdengan Fhitung sebesar 11.692 dan nilai Ftabel sebesar 3.09.","PeriodicalId":429033,"journal":{"name":"Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121606433","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 : 2021-08-31DOI: 10.37577/ekonam.v3i2.326
Anggit Suryopratomo
The Library and Archives Service as a regional technical institution which is a supporting element of the task of carrying out the formulation and implementation of specific policies, namely the affairs of the library and archives. The Library and Archives Service has utilized the application of information technology (IT). Based on these problems, the research aimed to measure the level of IT governance capability in The Library and Archives by using the COBIT 5 framework. It is done by the method of PAM (Process Asseement Model). Measurement begins with identified the problems and mapped them to relevant processes of COBIT 5. Then the assessment of the 12 selected processes of COBIT 5 conducted to determine the current level of capability and also the capability level to be achieved in The Library and Archives mostly at level 2 (manage). From the measurement result then it determined the improvement recommendations to achieve expected capability level, where in the target capability level are at level 3 (established) and 4 (predictable). Improvement is needed in order to be able to increase the capability simultaneously. The main recommendations proposed include making the Standard Operating Procedure (SOP) for each IT activities, and improving the quantity and quality of IT human resources. This recommendations intended to improve performance and as a reference for IT governance improvement in the future. Dinas Perpustakaan dan Kearsipan sebagai lembaga teknis daerah yang merupakan unsur penunjang tugas melaksanakan perumusan dan pelaksanaan kebijakan khusus, yaitu urusan perpustakaan dan kearsipan. Dinas Perpustakaan dan Kearsipan telah memanfaatkan penerapan teknologi informasi (TI). Berdasarkan permasalahan tersebut, penelitian ini bertujuan untuk mengukur tingkat kapabilitas tata kelola TI di Perpustakaan dan Arsip dengan menggunakan framework COBIT 5. Dilakukan dengan metode PAM (Process Asseement Model). Pengukuran dimulai dengan mengidentifikasi masalah dan memetakannya ke proses COBIT 5 yang relevan. Kemudian penilaian terhadap 12 proses terpilih COBIT 5 dilakukan untuk mengetahui tingkat kapabilitas saat ini dan juga tingkat kapabilitas yang akan dicapai di Perpustakaan dan Arsip sebagian besar di tingkat 2 (mengelola). Dari hasil pengukuran tersebut kemudian ditentukan rekomendasi perbaikan untuk mencapai tingkat kapabilitas yang diharapkan, dimana pada tingkat kapabilitas target berada pada level 3 (mapan) dan 4 (predictable). Perbaikan diperlukan agar mampu meningkatkan kapabilitas secara bersamaan. Rekomendasi utama yang diajukan antara lain pembuatan Standard Operating Procedure (SOP) untuk setiap kegiatan TI, serta peningkatan kuantitas dan kualitas SDM TI. Rekomendasi ini dimaksudkan untuk meningkatkan kinerja dan sebagai acuan perbaikan tata kelola TI di masa mendatang.
图书馆和档案馆作为一个区域技术机构，是执行具体政策，即图书馆和档案馆事务的制定和执行任务的辅助要素。图书馆及档案处利用资讯科技的应用。基于这些问题，本研究旨在通过使用COBIT 5框架来度量图书馆和档案馆的IT治理能力水平。它是通过PAM (Process Asseement Model)方法来实现的。度量从确定问题开始，并将它们映射到COBIT 5的相关过程。然后对COBIT 5的12个选定过程进行评估，以确定当前的能力水平，以及图书馆和档案馆要达到的能力水平，主要是在第2级(管理)。然后从度量结果中确定改进建议，以达到预期的能力水平，在目标能力水平中是在第3级(已建立的)和第4级(可预测的)。为了能够同时提高能力，需要进行改进。主要建议包括为每项资讯科技活动制订标准作业程序，以及提高资讯科技人力资源的数量和质素。这些建议旨在改进性能，并作为将来改进IT治理的参考。Dinas Perpustakaan dan Kearsipan sebagai lembaga teknis daerah yang merupakan unsur penunjang tugas melaksanakan perumusan pelaksanaan kebijakan khusus, yitu ususan Perpustakaan dan kearsian。Dinas Perpustakaan和Kearsipan telah memanfaatkan日本技术信息(TI)。Berdasarkan permasalahan tersebut, penelitian ini bertujuan untuk mengukur tingkat kapabilitas tata kelola TI di perpustakan和Arsip dengan menggunakan框架COBIT 5。Dilakukan dengan method PAM(过程组合模型)企鹅的动态变化和动态识别是由COBIT 5和COBIT 5组成的。Kemudian penilaianterhadap 12 proses terpilih COBIT 5 dilakukan untuk mengetahui tingkat kapabilitas saat ini dan juga tingkat kapabilitas yang akan dicapai di Perpustakaan an Arsip sebagian besar di tingkat 2 (mengelola)。Dari hasil pengukuran tersebut kemudian ditentukan rekomendasi perbaikan untuk mencapai tingkat kapabilitas yang diharapkan, dimana pada tingkat kapabilitas目标berada pada level 3 (mapan) dan 4 (predictable)。Perbaikan diperlukan agar mampu meningkatkan kapabilitas secara bersamaan。推荐使用标准操作程序(SOP)，如设置kegiatan TI，设置kegiatan kuantitas和kualitas SDM TI。我的意思是说，我的意思是说，我的意思是我的意思是我的意思是我的意思是我的意思是我的意思是我的意思是我的意思。
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Pub Date : 2021-04-30DOI: 10.37577/ekonam.v3i1.321
Tombak Gapura Bhagya
Business competition in the service sector and in the manufacturing industry is very tight. The intense competition between these industries causes each industry to try to provide the maximum possible service and product quality. Therefore we need a study that discusses the factors of product quality that determine customer satisfaction. Where this research aims to determine what factors are dominant in product quality, to know how much consumer expectations and customer satisfaction on MT KPBS Pangalengan. This type of research uses descriptive method with sampling technique in the form of convenience sampling with a sample of 98 people. Continued using factor analysis to determine the dominant factor of product quality and using importance performance analysis to measure the level of customer satisfaction. Based on the research results, obtained 5 dominant factors of product quality, namely performance, service, features, suitability and durability. Meanwhile, the level of customer satisfaction is quite good because it turns out that the existing performance is above the average consumer's expectation. Although there is one factor that is still slightly below expectations, namely conformity with a satisfaction score of 97%.
{"title":"Analisis Faktor Kualitas Produk Yang Menentukan Kepuasan Konsumen","authors":"Tombak Gapura Bhagya","doi":"10.37577/ekonam.v3i1.321","DOIUrl":"https://doi.org/10.37577/ekonam.v3i1.321","url":null,"abstract":"Business competition in the service sector and in the manufacturing industry is very tight. The intense competition between these industries causes each industry to try to provide the maximum possible service and product quality. Therefore we need a study that discusses the factors of product quality that determine customer satisfaction. Where this research aims to determine what factors are dominant in product quality, to know how much consumer expectations and customer satisfaction on MT KPBS Pangalengan. This type of research uses descriptive method with sampling technique in the form of convenience sampling with a sample of 98 people. Continued using factor analysis to determine the dominant factor of product quality and using importance performance analysis to measure the level of customer satisfaction. Based on the research results, obtained 5 dominant factors of product quality, namely performance, service, features, suitability and durability. Meanwhile, the level of customer satisfaction is quite good because it turns out that the existing performance is above the average consumer's expectation. Although there is one factor that is still slightly below expectations, namely conformity with a satisfaction score of 97%.","PeriodicalId":429033,"journal":{"name":"Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130815386","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 : 2021-04-30DOI: 10.37577/ekonam.v3i1.323
Ardinal Djalil, W. Devi, Indriana Damaianti
Leadership style can have an effect on decreased employee performance, even exceeding the target set by the company. So that work to use by even by it was the results of the work is not satisfactory. Facing conditions like this, a leader must provide motivation to employees, employees do not feel bored and burdened in carrying out their duties. In addition, one way to improve employee performance is to be tied to work (employee engagement). One of the factors for increasing employee engagement is the leadership factor. Therefore, it is necessary to conduct research on the influence of leadership style and employee engagement on employee performance. Methods of data using a questionnaire. The technical analysis of the data used is descriptive and verification approaches. Data collection was carried out by observations, interviews and questionnaires as many as 80 employees of PT Daya Anugrah Mandiri. To measure the magnitude of the relationship between the three variables used relationship coefficient analysis and multiple regression analysis with the help of SPSS version 16 software. The results of the research and the analysis of the respondent's performance responses can say that as a category that is quite agree with a total score of 4096, leadership style with a total score of 1814 is in the category of disagree, and employee involvement with a total score of 2652 is in the category agree employee (Y) of 0.343 means that the relationship between the two variables is low. Employee engagement (X2) and employee performance (Y) of 0.141 means that the relationship between the two variables is low. The influence of Leadership Style (X1) on Employee Performance (Y) based on the results of simple linear regression partially the value of a = 58.979, if the leadership style is zero then the employee's performance will be worth 58.979. While the value of b is 0.343, the employee's performance will increase by 0.343 and the effect is positive. The effect of Employee Engagement (X2) on Employee Performance (Y) is a = 55,880, if employee engagement is zero then the employee's performance will be 55,880. While the value of b is 0.141, the employee's performance will increase by 0.141 and the effect is positive. The influence of Leadership Style (X1) and Employee Involvement (X2) on Employee Performance (Y) based on the results of multiple linear regression simultaneously with a constant value of 60,990 of the three variables there is a positive influence. Gaya kepemimpinan dapat berpengaruh terhadap kinerja karyawan yang menurun, bahkan bisa juga melebihi target yang ditentukan perusahaan. Sehingga karyawan bekerja dengan terpaksa oleh karena itu hasil pekerjaanya kurang memuaskan. Menghadapi kondisi yang seperti ini seorang pemimpin harus memberikan motivasi pada karyawan, supaya karyawan tidak merasa jenuh dan terbebani dalam menjalankan tugasnya. Selain itu salah satu cara meningkatkan kinerja karyawan adalah dengan merasa terikat terhadap pekerjaanny
领导风格会导致员工绩效下降，甚至超出公司设定的目标。这样一来，利用所做功，即使被它所做功的结果是不令人满意的。面对这样的情况，领导者必须给员工提供动力，让员工在履行职责时不会感到无聊和负担。此外，提高员工绩效的一个方法是将员工与工作联系起来(员工敬业度)。提高员工敬业度的因素之一是领导力因素。因此，有必要研究领导风格和员工敬业度对员工绩效的影响。使用问卷调查的数据方法。所使用的数据的技术分析是描述性和验证性的方法。通过观察、访谈和问卷调查的方式收集了多达80名PT Daya Anugrah Mandiri员工的数据。为了衡量三个变量之间的关系大小，使用关系系数分析和多元回归分析，并借助于SPSS 16版软件。研究结果和对被调查者绩效反应的分析可以说，作为一个非常同意的类别，总分为4096，总分为1814的领导风格属于不同意的类别，总分为2652的员工投入属于同意员工的类别(Y)为0.343意味着两个变量之间的关系较低。员工敬业度(X2)和员工绩效(Y)为0.141，说明两个变量之间的关系较低。领导风格(X1)对员工绩效(Y)的影响根据部分简单线性回归的结果，a的值= 58.979，如果领导风格为零，则员工的绩效值为58.979。当b的值为0.343时，员工的绩效将提高0.343，效果为正。员工敬业度(X2)对员工绩效(Y)的影响为a = 55,880，如果员工敬业度为零，则员工的绩效为55,880。当b值为0.141时，员工的绩效将提高0.141，效果为正。基于多元线性回归的结果表明，领导风格(X1)和员工投入(X2)对员工绩效(Y)的影响在恒值为60,990时同时存在正向影响。Gaya kepemimpinan dapat berpengaruh terhadap kinerja karyawan yang menurun, bahkan bisa juga melebihi target yang ditentukan perusahaan。seingga karyawan bekerja dengan terpaksa oleh karena to hasil pekerjaanya kurang memuaskan。Menghadapi kondisi yang seperti ini seorang pemimpin harus成员:动机，动机，动机，动机，动机，动机，动机，动机，动机。Selain itu salah satu cara meningkatkan kinerja karyawan adalah dengan merasa terikat terhadap pekerjaannya(员工敬业度)，salah satu factor for untuk meningkatkan员工敬业度adalah factor for keep impinan。Oleh karenitu, perlu dilakukan penelitian mengenai pengaruh gaya保持与员工敬业度的关系。邓安，孟古纳坎，等。杨Teknis分析数据digunakan dengan pendekatan deskriptif丹verifikatif。彭普兰的数据是dilakukan观测站，wawancara和menyebarkan kuesioner sebanyak 80 karyawan PT Daya Anugrah Mandiri。Untuk mengukur bessanya hubungan ketiga变量digunakan分析，koefisien发布和回归分析，dengan bantuan软件SPSS version 16。Hasil penelitian dan分析，日本应答者kinerja karyawan dapat dinilai sebagai kategori cucuup setuju dengan total skor sebesar 4096, gaya kemenimpan dengan naili total skor 1814, dengan naili total skor 2652。变量gaya kepemimpinan (X1) dengan kinerja karyawan (Y) sebesar 0.343 artinya hubungan diantara kedua变量rendah。员工敬业度(X2) dan kinerja karyawan (Y) sebesar 0.141 artinya hubungan diantara kedua variable rendda。(1)、(1)、(2)、(2)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)、(3)。Sedangkan nilai b sebesar 0.343 maka kinerja karyawan akan meningkat sebesar 0.343 dan pengaruhnya bernilai阳性。员工敬业度(X2) = 55.880，员工敬业度(Y) = 55.880。Sedangkan nilai b sebesar 0.141 maka kinerja karyawan akan meningkat sebesar 0.141 dan pengaruhnya bernilai阳性。彭佳佳(X1)与员工敬业度(X2)的关系，金佳佳(Y)与员工敬业度的关系，以及员工敬业度与员工敬业度的关系。 这三个变量中有990个具有积极影响。
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Pub Date : 2021-04-30DOI: 10.37577/ekonam.v3i1.320
Nopisari Nopisari, Musnaini Musnaini, W. Devi
The competition of coffee in the current era of globalization is increasingly competitive, especially in coffee in Indonesia. Serampas coffee as one of the leading new coffees in Indonesia, has difficulty in controlling the coffee market segment. This can be seen from the 2015-2016 National coffee sales data examined by International Data Corporation Asia, Serampas coffee is in the tenth position of other coffee in Indonesia in coffee sales in Indonesia. The purpose of this study was to determine the effect of Brand Image and Product Quality on Interest in Buying Serampas Coffee Products in Bangko City. The sampling method uses non-probability sampling method with purposive sampling technique. The number of samples in this study amounted to 115 respondents of consumers of Serampas coffee in the City of Bangko, are users of Serampas coffee and know about Serampas coffee in the City of Bangko Statistical analysis methods consisting of, multiple linear regression analysis, simultaneous significant testing (F test), testing partial significance (t test), and analysis of determination coeficient. The results of this study indicate that the Brand Image variable has a significant positive effect on Purchase Interest and the Product Quality variable has a significant positive effect on Buy Interest. The results of quantitative analysis prove that the Brand Image (X1) variable has the greatest influence on Purchase Interest in Serampas coffee. Persaingan kopi di era globalisasi saat ini semakin kompetitif khususnya pada kopi di Indonesia kopi serampas sebagai salah satu kopi baru ternama di Indonesia, mengalami kesulitan dalam menguasai segmen pasar kopi. Hal ini dapat dilihat dari data penjualan kopi Nasional tahun 2015-2016 yang diteliti oleh Internasional Data Corporation Asia, kopi Serampas berada pada posisi ke sepuluh dari kopi lain nya yang ada di Indonesia dalam penjualan kopi di Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Citra Merek dan Kualitas Produk Terhadap Minat Beli Produk kopi Serampas di Kota Bangko.Metode pengambilan sampel menggunakan metode non-probability sampling dengan teknik purposive sampling. Jumlah sampel dalam penelitian ini berjumlah 115 responden konsumen kopi Serampas di Kota Bangko, merupakan pengguna kopi Serampas dan tahu tentang kopi Serampas yang berada di Kota Bangko Metode analisis statistik yang terdiri dari, analisis regresi linier berganda, pengujian signifikan simultan (uji F), pengujian signifikan parsial (uji t), dan analisis koefisien determinasi. Hasil penelitian ini menunjukkan bahwa variabel Citra Merek berpengaruh positif secara signifikan terhadap Minat Beli dan variabel Kualitas Produk berpengaruh positif secara signifikan terhadap Minat Beli.Hasil analisis kuantitatif membuktikan bahwa variabel Citra Merek (X1) memberikan pengaruh paling besar terhadap Minat Beli pada kopi Serampas.
在当今全球化时代，咖啡的竞争越来越激烈，尤其是在印度尼西亚的咖啡。雪兰巴斯咖啡作为印尼领先的新型咖啡之一，在控制咖啡细分市场方面存在困难。这可以从国际数据公司亚洲研究的2015-2016年全国咖啡销售数据中看出，在印度尼西亚的咖啡销售中，雪兰巴斯咖啡在印度尼西亚其他咖啡中排名第十。本研究的目的是确定品牌形象和产品质量对曼谷市消费者购买雪兰巴斯咖啡产品兴趣的影响。抽样方法采用非概率抽样方法和目的性抽样技术。本研究的样本数量为115名受访者，他们是Bangko市Serampas咖啡的消费者，是Serampas咖啡的用户，并且对Bangko市Serampas咖啡有所了解。统计分析方法包括多元线性回归分析，同时显著性检验(F检验)，检验偏显著性(t检验)和决定系数分析。本研究结果表明，品牌形象变量对购买兴趣有显著的正向影响，产品质量变量对购买兴趣有显著的正向影响。定量分析的结果证明，品牌形象(X1)变量对雪兰巴斯咖啡的购买兴趣影响最大。在印尼，我是一个有竞争力的人，我是一个有竞争力的人，我是一个有竞争力的人，我是一个有竞争力的人。Hal ini dapat dilihat dari data penjualan kopi national tahun 2015-2016 yang diteliti oleh国际数据公司亚洲，kopi Serampas berada padposisi ke sepuluh dari kopi lain nya yang ada di Indonesia dalam penjualan kopi di Indonesia。Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Citra Merek dan Kualitas产品，Terhadap Minat Beli产品，kopi Serampas di Kota Bangko。彭甘比兰取样法，孟古那坎取样法，非概率抽样法，登甘特尼克取样法，目的抽样法。1 .回答konsumen kopi Serampas di Kota Bangko, merupakan pengguna kopi Serampas dan tahu tentangi Serampas yang berada di Kota Bangko Metode分析统计yang terdiri dari，分析回归linier berganda，企鹅意义模拟(uji F)，企鹅意义模拟(uji t)，企鹅意义模拟(uji t)，分析koefisien determinasi。Hasil penelitian ini menunjukkan bahwa variabel Citra Merek berpengaruh positive secara signifikan terhadap Minat Beli danvariable Kualitas producduk berpengaruh positive secara signifikan terhadap Minat Beli。Hasil分析了量化的成员关系和变量Citra Merek (X1)成员关系。
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Pub Date : 2021-04-30DOI: 10.37577/ekonam.v3i1.318
Yoyo Sudaryo, W. Devi, D. Purnamasari, Astrin Kusumawardani, Ana Hadiana
Financial Distress is a financial difficulty in a company that can lead to bankruptcy in which the company cannot fulfill its obligations and has little income. In other words, Financial Difficulty, namely the condition of the company which experienced financial difficulties before the bankruptcy occurred, so that the company had to conduct liquidation, this situation must support good management so that the company did not go bankrupt. To predict financial distress in a company, financial ratio analysis can be used. This study aims to explain the effect of Current Ratio (CR), Debt o Equity Ratio (DER) and Net Profit Margin (NPM) on Financial Distress. This research uses quantitative methods with descriptive and verification approaches. Types of secondary data and data techniques are obtained through financial reports and documentation. Data analysis to answer the problem formulation using: descriptive analysis and verification analysis such as classical assumption test, simple and multiple regression test, definite coefficient test either partially or simultaneously, determination coefficient test both partially and simultaneously and hypothesis testing either partially as well as simultaneously. The results showed that (1) Financial Distress calculated by the Altman Z score formula averaged 1,895, which means that the company is in a vulnerable condition and is experiencing financial problems and must immediately handle proper management. (2) Current Ratio (CR) an average of 117.63% <200%, this percentage indicates that they have a low enough ability to pay their short-term obligations. (3) Debt to Equity Ratio (DER) an average of 116.59%> 80% indicates a low company's ability to pay its long-term debt. (4) Net Profit Margin (NPM) an average of 15.37% <20% indicates that the company cannot generate higher profits. (5) Current Ratio (CR) has a significant effect on Financial Distress. (6) Debt to Equity Ratio (DER) has a significant effect on Financial Distress. (7) Net Profit Margin (NPM) has no significant effect on financial distress. (8) Current Ratio (CR), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) have a significant effect on Financial Distress. Financial Distress yaitu suatu keadaan kesulitan keuangan pada perusahaan yang bisa menyebabkan kebangkrutan keadaan dimana perusahaan tidak bisa memenuhi kewajibannya dan memiliki pendapatan yang sedikit. Dengan kata lain Financial Distress yaitu kondisi perusahaan yang mengalami kesulitan keuangan sebelum terjadi kebangkrutan, sehingga membuat perusahaan harus melakukan likuidasi, keadaan seperti ini harus ditangani dengan manajemen yang baik agar tidak terjadi kebangkrutan pada perusahaan tersebut. Untuk memprediksi financial distress pada suatu perusahaan dapat digunakan analisis rasio keuangan. Penelitian ini bertujuan untuk menjelaskan pengaruh Current Ratio (CR), Debt to Equity Ratio (DER) dan Net Profit Margin (NPM) terhadap Financial Distress. Penelitian ini menggunakan met
财务困境是公司的财务困难，可能导致破产，公司无法履行其义务，几乎没有收入。换句话说，财务困难，即公司在破产前经历财务困难，以致公司不得不进行清算的状况，这种情况必须支持良好的管理，使公司不至于破产。为了预测公司的财务困境，可以使用财务比率分析。本研究旨在解释流动比率(CR)、负债权益比(DER)和净利润率(NPM)对财务困境的影响。本研究采用定量方法，结合描述性和验证性方法。二手数据的类型和数据技术是通过财务报告和文件获得的。数据分析:采用描述性分析和验证性分析，如经典假设检验、简单回归和多元回归检验、部分或同时确定系数检验、部分和同时确定系数检验以及部分和同时假设检验。结果表明:(1)通过Altman Z得分公式计算得出的财务困境均值为1895，这意味着公司处于弱势状态，正在经历财务问题，必须立即采取适当的管理措施。(2)流动比率(CR)平均为117.63%，80%表明公司支付长期债务的能力较低。(4)净利润率(NPM)平均为15.37% 80% menunjukkan kemampuan perusahaan yang rendah untuk membayar hutang jangka panjangnya。(4)净利润率(NPM)同比增长15.37% < 20%。(5)流动比率(CR)对财务困境的影响显著。(6)负债权益比(DER)对财务困境的影响显著。(7)净利润率(NPM)在财务困境中可能会显著下降。(8)流动比率(CR)、负债权益比(DER)和净利润率(NPM)对财务困境的影响显著
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Pub Date : 2021-02-28DOI: 10.37577/ekonam.v3i1.319
Musnaini Musnaini, H. Wijoyo
The study aims to determine the behavior of women switching cosmetic brands. Switching brands is very easy to do, when there are many new brands for the same product. This study uses an exploratory approach. with purposive sampling method to get the opinion of 100 women, through a questionnaire containing question items related to the effect of variety seeking, and electronic word of mouth on brand switching. The research data were analyzed using multiple linear regression and running using SPSS version 22.0 software. The data presentation shows that all questionnaire items are valid and have good reliability. The results showed that partially only electronic word of mouth was significant towards brand switching (Y) but simultaneously there was no significant difference between variety seeking (X1) and electronic word of mouth (X2). Studi bertujuan untuk mengetahui perilaku perempuan berpindah merek kosmetik. Perpindahan merek sangat mudah dilakukan, disaat banyak merek baru untuk produk yang sama. Studi ini menggunakan pendekatan eksplorasi. dengan metode purposive sampling untuk mendapatkan pendapat 100 orang wanita, melalui kuisioner yang memuat item pertanyaan terkait pengaruh dari variety seeking, dan electronic word of mouth terhadap brand switching. Data penelietian di analisa menggunakan regresi linear berganda dan dirunning menggunakan software SPSS versi 22.0. Penyajian data menunjukkan seluruh item kuisioner valid dan reabiltas yang baik. Hasil penelitian menunjukkan bahwa secara parsial hanya electronic word of mouth signifikan terhadap brand switching (Y) tetapi secara simultan variety seeking (X1) dan electronic word of mouth (X2) tidak ada perbedaan yang signifikan.
这项研究旨在确定女性更换化妆品品牌的行为。当同一产品有许多新品牌时，切换品牌非常容易。本研究采用探索性方法。采用有目的的抽样方法，通过问卷调查的方式获取100名女性的意见，问卷中包含了寻变的影响、电子口碑对品牌切换的影响等问题项。研究数据采用多元线性回归分析，并采用SPSS 22.0软件进行统计分析。数据显示，所有问卷条目均有效，信度良好。结果表明，部分电子口碑对品牌转换(Y)有显著影响，同时寻找品种(X1)与电子口碑(X2)之间无显著差异。研究bertujuan untuk mengetahui perempuan berpindah mermetik。Perpindahan merek sangat mudah dilakukan, disaat banyak merek baru untuk produck yang sama。研究在孟古纳坎pendekatan eksplorasi。dengan metode立意抽样为她mendapatkan pendapat 100猩猩wanita, melalui kuisioner杨memuat项pertanyaan terkait pengaruh达里语寻求,丹电子口碑terhadap品牌切换。数据分析采用线性回归模型，采用SPSS 22.0软件进行分析。Penyajian数据menunjukkan selururitem查询器有效且可靠。Hasil penelitian menunjukkan bahwa secara parsial hanya电子口碑意指terhadap品牌切换(Y) tetapi secara同时寻找品种(X1) dan电子口碑(X2) tidak ada perbedaan yang意指。
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Pub Date : 2021-02-28DOI: 10.37577/ekonam.v3i1.287
Lulu Rahmawati, M. Nurrasyidin, Supeno Mardi
Abstract: The purpose of purpose of this study is to determine the influence of Leverage, Profitabilitas and Good Corporate Governance (GCG) on companies listed LQ-45 Index on Indonesian Stock Exchange. This study used secondary data from financial reports, annual reports, and other related information of companies listed LQ-45 on Indonesia Stock Exchage (IDX) in the 2015-2019 period. The population in this study were companies listed LQ-45 Index on the Indonesia Stock Exchange (IDX) in the 2015- 2019 period, which were total sample 50 companies that matches the criteria. The sampling technique used is a purposive sampling. Data analysis technique used is multiple linear regression. The result showed that only profitability variable that affects firm value measured by Return on Assets (ROA) has a positive and significant effect on the firm value, meanwhile Leverage variable measured by Debt on Ratio (DER) has no effect on firm value, and Good Coorporate Governance (GCG) measured by the board of directors and the audit committee has no effect on firm value. Keywords: Firm Value, Good Corporate Governance (GCG), profitability, and leverage Abstrak: Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage, profitabilitas dan Good Coorporate Governance (GCG) terhadap nilai perusahaan pada perusahaan Indeks LQ-45. Penelitian ini menggunakan data sekunder dari laporan keuangan tahunan, dan informasi terkait lainnya pada perusahaan Indeks LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Populasi dalam penelitian ini adalah perusahaan Indeks LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019 yaitu dengan jumlah sampel sebanyak 50 perusahaan yang memenuhi beberapa kriteria yang telah ditentukan. Teknik sampling yang digunakan adalah purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa hanya variabel Profitabilitas dengan proksi Return on Assets (ROA) yang mempengaruhi nilai perusahaan positif dan signifikan, sedangkan variabel Leverage dengan proksi Debt on Ratio (DER) tidak berpengaruh terhadap nilai perusahaan dan variabel Good Coorporate Governance (GCG) dengan proksi dewan direksi dan komite audit tidak berpengaruh terhadap nilai perusahaan.
摘要:本研究的目的是确定杠杆、盈利能力和良好公司治理(GCG)对印尼证券交易所LQ-45指数上市公司的影响。本研究使用的二手数据来自印度尼西亚证券交易所(IDX) LQ-45上市公司2015-2019年期间的财务报告、年报和其他相关信息。本研究的人口是2015- 2019年期间在印度尼西亚证券交易所(IDX) LQ-45指数上市的公司，即符合标准的总样本50家公司。所使用的抽样技术是有目的的抽样。使用的数据分析技术是多元线性回归。结果表明，只有以资产收益率(ROA)衡量的影响企业价值的盈利能力变量对企业价值有显著的正向影响，而以负债比率(DER)衡量的杠杆变量对企业价值没有影响，董事会和审计委员会衡量的良好公司治理(GCG)对企业价值没有影响。关键词:企业价值、良好公司治理(GCG)、盈利能力、杠杆率摘要:Tujuan penelitian ini adalah untuk mengetahui pengaruh杠杆率、盈利能力、良好公司治理(GCG)、杠杆率和杠杆率指数LQ-45。2015-2019年印尼经济指数(BEI)的数据分析。Populasi dalam penelitian ini adalah perushaan Indeks LQ-45 yang terdattar di Bursa Efek Indonesia (BEI)期间2015-2019 yitu dengan jumlah样本sebanyak 50 perushaan yang memenuhi beberapa kria yang telah ditentukan。技术取样阳迪纳坎adalah目的取样。技术分析数据杨迪库纳肯adalah回归分析线性berganda。资产收益率(ROA)、负债比率(DER)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)、公司治理(GCG)。
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