Jurnal Riset Ekonomi dan Bisnis最新文献

{"title":"PERAN KECERDASAN SPIRITUAL, INTELEKTUAL, DAN KOMITMEN AFEKTIF BAGI PENINGKATAN KINERJA SDM","authors":"Gideon Mujianto, Pahlawansjah Harahap, D. Santoso","doi":"10.26623/JREB.V14I1.3569","DOIUrl":"https://doi.org/10.26623/JREB.V14I1.3569","url":null,"abstract":"The purpose of this study was to analyze the influence of spiritual intelligence and intellectual intelligence on HR performance with affective commitment as a mediating variable. The population of this study were all educators or education staff of Krista Mitra Semarang, totaling 69 people using the census method. The data collection method in this study used a questionnaire. The data analysis method used in this research is path analysis. The results show that spiritual intelligence has an effect on affective commitment. Intellectual intelligence has an effect on affective commitment. Affective commitment has an effect on HR performance. Spiritual intelligence has an effect on HR performance. Intellectual intelligence on HR performance. Affective commitment can mediate the influence of spiritual intelligence and intellectual intelligence on HR performance.Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kecerdasan spiritual dan kecerdasan intelektual terhadap kinerja SDM dengan komitmen afektif sebagai variabel mediasi. Populasi penelitian ini adalah seluruh Tenaga pendidik atau kependidikan Krista Mitra Semarang yang berjumlah 69 orang dengan metode sensus. Metode pengumpulan data dalam penelitian ini mengunakan kuesioner. Metode analisis data yang digunakan dalam penetian ini adalah analisis jalur (path analisis).Hasil penelitian menunjukan bahwa kecerdasan spiritual berpengaruh terhadap komitmen afektif. Kecerdasan intelektual berpengaruh terhadap komitmen afektif. Komitmen afektif berpengaruh  terhadap kinerja SDM. Kecerdasan spiritual berpengaruh terhadap kinerja SDM. Kecerdasan intelektual  terhadap kinerja SDM. Komitmen afektif dapat memediasi pengaruh kecerdasan spiritual dan kecerdasan intelektual terhadap kinerja SDM","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47174189","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}

{"title":"THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND INTELLECTUAL CAPITAL ON FIRM VALUE WITH PROFITABILITY AS INTERVENING VARIABLE","authors":"Muthyah Ainunsary Mustafa, Cacik Rut Damayanti, F. Nurlaily","doi":"10.26623/JREB.V13I3.2964","DOIUrl":"https://doi.org/10.26623/JREB.V13I3.2964","url":null,"abstract":"The purpose of this research is to examine the effect of Corporate Social Responsibility and Intellectual Capital on Firm Value with Profitability as Intervening Variable. The type of research is explanatory research with quantitative approach. The data analysis technique used are descriptive analysis, classic assumption test, and path analysis.The results of this research indicate that Corporate Social Responsibility has significant affects on profitability, Intellectual Capital has no significant affect on profitability, Corporate Social Responsibility has significant affect on the firm value, Intellectual Capital has no significant affect on the firm value, profitability has significant affects on the firm value, Corporate Social Responsibility has significant affects on the firm valuewith profitability as an intervening variable, and Intellectual Capital has no significant affects on the firm value with profitability as an intervening variable.","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46387446","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}

{"title":"PENGARUH OVERCONFIDENCE, REGRET AVERSION, LOSS AVERSION, DAN HERDING BIAS TERHADAP KEPUTUSAN INVESTASI DI INDONESIA.","authors":"Nur Ariefin Addinpujoartanto, Surya Darmawan","doi":"10.26623/JREB.V13I3.2863","DOIUrl":"https://doi.org/10.26623/JREB.V13I3.2863","url":null,"abstract":"Behavioral finance muncul akibat pasar yang tidak efisien, sehingga menimbulkan anomali pasar. Behavioral finance lebih mengarah pada perilaku investor yang tidak rasional terhadap keputusannya. Investor yang berada di pasar yang tidak efisien, dapat mengambil abnormal return. Perilaku tersebut dipengaruhi oleh informasi yang diterima oleh investor. Perilaku tersebut bisa berbagai macam, seperti; overconfidence, regret aversion, loss aversion, dan herding bias. Penelitian ini bertujuan untuk menganalisis pengaruh overconfidence, regret aversion, loss aversion, dan herding bias terhadap keputusan investasi di Indonesia. Data yang dikumpulkan sebanyak 120 responden yang memiliki pengalaman berinvestasi di pasar modal. Teknik sampling yang digunakan pada penelitian ini adalah Teknik purposive sampling. Ada dua tahapan untuk melakukan analisis, yaitu Pengujian Model Pengukuran dan pengujian Model Struktural. Pengujian stattistik dalam penelitian ini berupa SEM (Simultaneous Equation Model) yang dibantu dengan menggunakan aplikasi smartPLS. Pada penelitian ini ditemukan overconfidence, regret aversion, loss aversion, dan herding bias berpengaruh signifikan terhadap keputusan investasi secara parsial.","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41337450","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}

{"title":"ANALISIS TECHNOLOGY ACCEPTANCE MODEL APLIKASI LINKAJA","authors":"Anggit Esti Irawati, Ehrmann Suhartono","doi":"10.26623/JREB.V13I3.2861","DOIUrl":"https://doi.org/10.26623/JREB.V13I3.2861","url":null,"abstract":"<p>Potensi penggunaan e-money sangat besar dan menarik perhatian sebagai cara pembayaran alternatif di seluruh dunia. Pemerintah melalui Bank Indonesia menggerakkan masyarakat untuk melakukan Gerakan Nasional Non Tunai (GNNT). Namun, hanya lapisan masyarakat tertentu yang sudah terbiasa menggunakan transaksi dengan <em>e-money</em>. Sebagian masyarakat beranggapan bahwa transaksi pembayaran menggunakan <em>e-money</em> masih terdapat banyak kekurangan. Penelitian ini bertujuan untuk menguji <em>Technology Acceptance Model</em> (TAM) yaitu <em>perceived ease of use</em> dan <em>perceived usefulness</em>, selain itu juga menambahkan <em>perceived risk</em> untuk mengetahui pengaruh terhadap <em>attitude toward using</em> dan <em>actual use</em> terhadap penggunaan aplikasi LinkAja. Metode analisis menggunakan <em>Structural Equation Modeling</em> (SEM) dengan alat analisis SmartPLS. Penelitian ini dilakukan dengan metode survei dan sampel diambil menggunakan teknik <em>purposive sampling</em> terhadap responden yang menggunakan aplikasi LinkAja di seluruh Indonesia. Responden yang diperoleh sebanyak 200 responden. Hasil penelitian menunjukkan bahwa <em>perceived ease of use</em> dan <em>perceived usefulness</em> berpengaruh positif signifikan terhadap <em>attitude toward using</em> dan <em>actual use</em>. <em>Perceived risk</em> tidak berpengaruh signifikan terhadap <em>actual use</em> aplikasi LinkAja.</p>","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42300623","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}

{"title":"MODEL KEWIRAUSAHAAN STRATEGIK PADA USAHA EKONOMI KREATIF","authors":"I. Indarto, D. Santoso, C. Y. Prawihatmi","doi":"10.26623/JREB.V13I3.3150","DOIUrl":"https://doi.org/10.26623/JREB.V13I3.3150","url":null,"abstract":"This investigation looks at vital business models to dissect the effect of the utilization of imagination, ecological change and innovative culture on upper hand through the administration of vital assets as a go-between factor. The exploration test was the imaginative economy business people in the city of Semarang, adding up to 54 business people. The example is chosen utilizing certain standards. The rules are imaginative small medium entrepreneurs who have been maintaining the business for at any rate one year and utilizing at least five specialists. Way investigation is utilized as an information examination apparatus. The outcomes demonstrated that the utilization of inventiveness, natural changes, pioneering society and key asset the board positively affected upper hand. Vital asset the executives has been demonstrated to be a moderate variable between the utilization of imagination, natural change and enterprising society to increase  competitive advantage.Penelitian ini mengkaji model kewirausahaan strategis untuk menganalisis pengaruh penerapan kreativitas, perubahan lingkungan dan budaya kewirausahaan terhadap keunggulan bersaing melalui pengelolaan sumber daya strategis sebagai variabel perantara. Sampel penelitian adalah para pelaku UMKM ekonomi kreatif di Kota Semarang yang berjumlah 54 wirausaha. Teknik pengambilan sampel menggunakan purposive random sampling. Adapun Kriteria sampel adalah pelaku UMKM kreatif yang telah menjalankan usaha minimal satu tahun dan mempekerjakan minimal lima tenaga kerja. Analisis jalur digunakan sebagai alat analis data. Hasil penelitian menunjukkan bahwa penerapan kreativitas, perubahan lingkungan, budaya kewirausahaan dan pengelolaan sumber daya strategis berpengaruh positif terhadap keunggulan bersaing. Manajemen sumber daya strategis telah terbukti menjadi variabel perantara antara penerapan kreativitas, perubahan lingkungan dan budaya kewirausahaan untuk menciptakan keunggulan kompetitif.","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47219162","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}

{"title":"JENNANG, MANAJERIAL TRADISIONAL DALAM TRADISI PERNIKAHAN BUGIS DI KECAMATAN SEGERI KABUPATEN PANGKEP","authors":"Lina Mariana, Siswati Rachman, Nur Fadny Yuliani","doi":"10.26623/JREB.V13I3.2730","DOIUrl":"https://doi.org/10.26623/JREB.V13I3.2730","url":null,"abstract":"Jennang adalah istilah yang digunakan di suku Bugis untuk seorang kepala atau pengawas. Penelitian ini bertujuan untuk mengetahui model dan karakteristik manajerial tradisional yang diterapkan jennang dalam pernikahan adat Bugis di kecamatan Segeri Kabupaten Pangkep.Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis data adalah deskriptif kualitatif. Penelitian ini dilakukan sejak bulan Februari sampai dengan Oktober 2020. Setelah melakukan analisa dan pembahasan masalah, maka peneliti menyimpulkan bahwa model manajerial tradisional jennang dalam tradisi pernikahan adat Bugis di kecamatan Segeri adalah 1) menerapkan gaya kepemimpinan demokratis, 2) setiap pekerjaan dilakukan berdasarkan tradisi, 3) setiap keputusan yang diambil oleh jennang selalu mengikut pada pengalaman, 4) selalu mengarahkan dan mendorong para bawahan, 5) dalam memberikan informasi dan perintah ke bawahan selalu yang benar dan jelas, 6) memiliki kewenangan penuh untuk mengatur jumlah sumber daya yang akan digunakan, 7) model manajerial sesuai dengan teori ekonomi klasik dimana seseorang akan mencapai kepuasan jika mendapatkan upah yang tinggi. Karakteristik manajerial tradisional jennang adalah: 1) sebagai pemegang kendali agar bawahan mematuhi aturan yang telah ditetapkan sebelumnya, 2) masih memegang teguh adat, 3) memiliki sikap tegas, 3) sangat menjunjung tinggi budaya siri’ (malu).","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42555145","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}

{"title":"PENGARUH GOOD CORPORATE GOVERNANCE DAN KEBIJAKAN HUTANG TERHADAP AGENCY COST","authors":"Febri Risliana","doi":"10.26623/JREB.V12I3.1663","DOIUrl":"https://doi.org/10.26623/JREB.V12I3.1663","url":null,"abstract":"Penelitian ini bertujuan untuk menguji bagaimana peran good corporate governance dan kebijakan hutang terhadap agency cost. Penelitian ini menggunakan metode eksplanasi. Variabel yang diteliti adalah variabel bebas yaitu Kepemilikan Manajerial, Kepemilikan Institusional dan Ukuran Dewan Direksi, sedangkan variabel terikat adalah Agency Cost. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia, adapun teknik pengambilan sampel yang digunakan adalah purposive sampling. Teknik pengolahan dan analisis data yang digunakan adalah analisis statistik deskriptif dan  analisis regresi linier berganda. Hasil penelitiah membuktikan bahwa good corporate governance yang diproksi dengan kepemilikan manajerial, kepemilikan institusi dan ukuran dewan direksi berpengaruh terhadap agency cost. Kebijakan hutang yang diproksi dengan debt to equity ratio berpengaruh terhadap agency cost.This study aims to examine how the role of good corporate governance and debt policy towards agency costs. This research uses the explanation method. The variables studied were independent variables namely Managerial Ownership, Institutional Ownership and Board of Directors Size, while the dependent variable was Agency Costs. The population of this study is companies listed on the Indonesia Stock Exchange, while the sampling technique used is purposive sampling. Data processing and analysis techniques used are descriptive statistical analysis and multiple linear regression analysis. The results of the study prove that good corporate governance which is proxied by managerial ownership, institutional ownership and the size of the board of directors influences agency costs. Debt policies which are proxied by the ratio of debt to capital affect agency costs. ","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47014278","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}

{"title":"PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING","authors":"Fatimah Nur Isnawati, Kesi Widjajanti","doi":"10.26623/JREB.V12I1.1528","DOIUrl":"https://doi.org/10.26623/JREB.V12I1.1528","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengukur dan menganalisis pengaruh kepemilikan institusional dan  rasio-rasio keuangan perusahaan (profitabilitas, ukuran perusahaan dan pertumbuhan penjualan) terhadap nilai perusahaan dengan struktur modal sebagai variabel intervening pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2013 - 2017. Populasi dalam penelitian ini sejumlah 135 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013 – 2017. Teknik pengambilan sampel yang digunakan adalah purposive sampling.Teknik analisis yang digunakan menggunakan program IBM SPSS (Statistical Package for Sosial Science) versi 20. Hasil penelitian menunjukkan hubungan positif signifikan antara variabel profitabilitas, ukuran perusahaan dan struktur modal dengan nilai perusahaan. Penelitian ini juga menunjukkan hubungan tidak signifikan antara kepemilikan institusional dan pertumbuhan penjualan dengan nilai perusahaan. Pada penelitian ini menunjukkan bahwa sturtur modal mampu memediasi hubungan antara profitabilitas,  terhadap nilai perusahaan.  Struktur modal tidak mampu memediasi hubungan antara kepemilikan institusional, ukuran perusahaan, dan pertumbuhan penjualan terhadap nilai perusahaan. Implikasi penelitian ini untuk meningkatkan kinerja manajemen perusahaan sebaiknya lebih fokus dalam mengelola hasil laba perusahaan dan dapat memberikan keputusan-keputusan yang tepat untuk mendapatkan keuntungan yang berkesinambungan, juga harus dapat mengontrol efesiensi dan efektivitas biaya, mengelola sumber daya yang dimiliki agar dapat terus tumbuh dan berkembang menjadi perusahaan yang besar. Pengambilan keputasan yang tepat mengenai sumber pendanaan yang akan digunakan untuk kegiatan operasional perusahaan. The purpose of this study is to measure and analyze the influence of institutional ownership and company financial ratios (profitability, company size and sales growth) on firm value with capital structure as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange in the 2013 period - 2017. The population in this study were 135 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The sampling technique used was purposive sampling. The analytical technique used was the IBM SPSS program (Statistical Package for Social Science) version 20. Results The research shows a significant positive relationship between the variables of profitability, company size and capital structure with firm value. This study also shows the insignificant relationship between institutional ownership and sales growth with firm value. In this study, it shows that capital structure is able to mediate the relationship between profitability, and firm value. Capital structure is not able to mediate the relationship between institutional ownership, company size, and sales growth towards firm value. The implication of this research is to improve the performance of com","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43067427","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}

{"title":"PENGARUH DEBT TO EQUITY RATIO, PROFITABILITY DAN FIRM SIZE TERHADAP EFFETIVE TAX RATE SERTA DAMPAKNYA TERHADAP DIVIDEND PAYOUT RATIO","authors":"T. Gunawan, Endang Rusdianti","doi":"10.26623/JREB.V12I1.1526","DOIUrl":"https://doi.org/10.26623/JREB.V12I1.1526","url":null,"abstract":"<p class=\"Default\">Penelitian ini dilakukan untuk menguji pengaruh <em>Debt to Equity Ratio, Profitability</em> dan <em>Firm Size</em> terhadap <em>Efective Tax Rate</em> serta dampaknya terhadap <em>Dividend Payout Ratio</em>. Tujuan dari penelitian ini adalah untuk mengukur dan menganalisis pengaruh <em>Efective Tax Rate</em> dan  rasio-rasio keuangan perusahaan (<em>Debt to Equity Ratio, Profitability</em> dan <em>Firm Size</em>) terhadap  <em>Dividend Payout Ratio</em> pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2012 - 2016. Dan diperoleh sampel sebanyak 16 perusahaan. Teknik analisis yang digunakan menggunakan <em>Structural Equation Modeling</em> (SEM).</p><p class=\"Default\">  Hasil penelitian menunjukkan hubungan signifikan antara variabel profitabilitas, <em>Profitability</em> dan <em>Firm Size</em> dengan <em>Efective Tax Rate</em> dan <em>Profitability</em> dan <em>Firm Size</em> dengan <em>Dividend Payout Ratio</em> . Penelitian ini juga menunjukkan hubungan tidak signifikan antara <em>Debt to Equity Ratio</em> dengan <em>Efective Tax Rate</em> dan variabel <em>Debt to Equity Ratio </em>dan<em> Efective Tax Rate</em> dengan <em>Dividend Payout Ratio</em>. Pada penelitian ini menunjukkan bahwa <em>Efective Tax Rate</em> tidak terbukti memediasi hubungan antara <em>Debt to Equity Ratio, Profitability</em> dan <em>Firm Size</em> terhadap <em>Dividend Payout Ratio</em>.</p>","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45203800","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}

{"title":"PENGARUH LEVERAGE, FIXED ASSET INTENSITY, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN REVALUASI ASET SEBAGAI MODERASI","authors":"Riski Meirdiani Lestari, I. Indarto","doi":"10.26623/JREB.V12I1.1524","DOIUrl":"https://doi.org/10.26623/JREB.V12I1.1524","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh leverage yang diproksikan dengan debt to asset ratio, fixed asset intensity dan firm size terhadap nilai perusahaan yang diproksikan dengan price to book value dengan revaluasi aset sebagai moderasi. Data diambil dari laporan keuangan dan laporan tahunan perusahaan manufaktur yang terdaftar di BEI tahun 2015-2016. Dengan metode purposive sampling, diperoleh 42 sampel perusahaan revaluer. Data diolah menggunakan analisis SEM smartPLS versi 3.0 Hasil pengujian menunjukkan bahwa leverage dan firm size berpengaruh signifikan terhadap nilai perusahaaan, sedangkan fixed asset intensity tidak berpengaruh terhadap nilai perusahaan. Revaluasi aset tidak memoderasi hubungan antara leverage, fixed asset intensity dan firm size terhadap nilai perusahaan The purpose of this study is to analyze the influence of leverage which using debt to asset ratio as the proxy, fixed asset intensity and firm size to the firm value which using price to book value as the proxy with revaluation of fixed assets as a moderating.The data obtained from the financial statements and annual report of manufacturing companies that listed in the Indonesian Stock Exchange on period 2015-2016. As much as 42 revaluer firms were taken as a sample using purposive sampling method, ande analyzed by the Structural Equatiom Modeling (SEM) analysis using smartPLS version 3.0.The results shows that leverage and firm size significantly effect to the firm value, but fixed asset intensity has not significant effect to the firm value. As a moderating variable, revaluation of fixed assets can not moderate the effect of leverage, fixed asset intensity and firm size to the firm value.","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47176874","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}