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Effect of Profitability, Company Size, Capital Structure, and Liquidity Risk on Firm Value of Indonesian Banks 盈利能力、公司规模、资本结构和流动性风险对印尼银行公司价值的影响
Organum Pub Date : 2021-06-30 DOI: 10.35138/ORGANUM.V4I1.110
Fenty Fauziah, Rafiqoh Rafiqoh
{"title":"Effect of Profitability, Company Size, Capital Structure, and Liquidity Risk on Firm Value of Indonesian Banks","authors":"Fenty Fauziah, Rafiqoh Rafiqoh","doi":"10.35138/ORGANUM.V4I1.110","DOIUrl":"https://doi.org/10.35138/ORGANUM.V4I1.110","url":null,"abstract":"The main objective of any firm is to maximize shareholder's wealth, which can be seen from firm value.  This study aims to analyze and explain the effect of profitability, company size, capital structure, and liquidity risk on firm value banking companies in Indonesia. The population of this study is all banking companies listed on the Indonesia Stock Exchange, with an observation period of 2017-2018. The sample selection using a purposive sampling method. Data have both cross-section and time variation. Analysis and hypothesis testing were carried out by using a linear regression analysis using Eviews 11. The results showed that investors viewed that the company's overall profits from its business activities could increase its share price. The capital structure owned by the public relatively small, which meant that the company could provide a source of funds from within the company in the form of the owner's capital or retained earnings. Funds obtained from loans, if they were not followed by the ability to manage funds or were not channeled back to the community, would cause interest expenses and destroy profits. This condition results in investors selling their shares. Investors in making investment decisions paid attention to one indicator at a time and paid attention to all the factors that determined the company's value.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46568658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
ampak Profitabilitas sebagai Intervening pada Kepemilikan Institusional terhadap Kualitas Laba 但盈利能力作为对机构选举的干预，对抗蜘蛛质量
Organum Pub Date : 2020-12-31 DOI: 10.35138/organum.v3i2.85
Supami Wahyu Setiyowati, Mochamad Fariz Irianto
{"title":"ampak Profitabilitas sebagai Intervening pada Kepemilikan Institusional terhadap Kualitas Laba","authors":"Supami Wahyu Setiyowati, Mochamad Fariz Irianto","doi":"10.35138/organum.v3i2.85","DOIUrl":"https://doi.org/10.35138/organum.v3i2.85","url":null,"abstract":"Earnings quality refers to reported earnings to predict a firm’s future earnings, which is essential for the investor’s decision-making to understand its financial health. The purpose of this study was to determine the impact of profitability as an intervening variable between institutional ownership to earnings quality. This study's population was manufacturing companies in the consumer goods industry listed on the IDX for the 2017-2019 period. The sampling method is based on criteria. The samples in this study were 15 issuers. Data analysis techniques using Smart Pls. The results showed that institutional ownership affected earnings quality. Profitability was not proven as an intervening variable on the relationship between institutional ownership and earnings quality. This finding implied that institutions that had share ownership in the company increased their supervision to reduce the manager's opportunistic behaviour.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47859390","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur 能力、客观性、伦理、诚信和时间压力对东加里曼丹大使考试质量的影响
Organum Pub Date : 2020-12-12 DOI: 10.35138/organum.v3i2.112
F. Firmansyah, Sarwani Sarwani, Lili Safrida
{"title":"Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur","authors":"F. Firmansyah, Sarwani Sarwani, Lili Safrida","doi":"10.35138/organum.v3i2.112","DOIUrl":"https://doi.org/10.35138/organum.v3i2.112","url":null,"abstract":"This study aims to determine the effect of competence, objectivity, ethics, integrity, and time budget pressure on audit quality. Compliance with applicable accounting standards to maintain public trust in high state institutions in the Audit Board of the Republic of Indonesia is needed. This research was conducted at the Audit Board of the Republic of Indonesia, East Kalimantan Province Representative. Data were taken from distributed questionnaires, and produced 35 respondents using purposive sampling technique. The method of data analysis in this study used multiple linear regression. The results of this study indicated that integrity had a positive effect on audit quality. It showed that the higher the integrity of an auditor, the better the quality of the resulting inspection or auditing, while the variables of competence, objectivity, ethics, and time budget pressure had no effect on the quality of the resulting audit quality.","PeriodicalId":33849,"journal":{"name":"Organum","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41837762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Pengaruh Keputusan Investasi dan Keputusan Pendanaan terhadap Nilai Perusahaan pada Sektor Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2013—2017 2013年至2017年在印度尼西亚证券交易所注册的房地产、房地产和建筑施工行业投资和融资决策总监
Organum Pub Date : 2019-12-31 DOI: 10.35138/ORGANUM.V2I2.49
Budhi Pamungkas Gautama, Nada Kirana Octavia, Netti Siska Nurhayati
{"title":"Pengaruh Keputusan Investasi dan Keputusan Pendanaan terhadap Nilai Perusahaan pada Sektor Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2013—2017","authors":"Budhi Pamungkas Gautama, Nada Kirana Octavia, Netti Siska Nurhayati","doi":"10.35138/ORGANUM.V2I2.49","DOIUrl":"https://doi.org/10.35138/ORGANUM.V2I2.49","url":null,"abstract":"This research is motivated by the decrease of the company value that property, real estate and building construction companies. This research aims to know the description of investment decisions with a measuring indicators that is Total Asset Growth (TAG), description of funding decisions with measuring indicators that is Debt to Equity Ratio (DER) and description company value with a measuring indicator that is Price Book Value (PBV). The analysis tools used include panel data regression analysis, test of significance of regression, and test the significance of regression coefficient. The results showed that the variables Investment decision variable (TAG) does not effect the Corporate Value and Funding Decision (DER) has a positive effect on firm value company values in the property, real estate and building construction sector.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49202775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Strategi Operasi Berbasis Lean Six Sigma Sebagai Usaha Peningkatan Service Level 作为服务水平提升的精益六西格玛运营策略
Organum Pub Date : 2019-06-30 DOI: 10.35138/organum.v2i1.59
Rini Mulyani Sari, Eva Nugraha
{"title":"Strategi Operasi Berbasis Lean Six Sigma Sebagai Usaha Peningkatan Service Level","authors":"Rini Mulyani Sari, Eva Nugraha","doi":"10.35138/organum.v2i1.59","DOIUrl":"https://doi.org/10.35138/organum.v2i1.59","url":null,"abstract":"The development of the automotive industry in Indonesia made the level of competition even tighter, so Auto2000 Setiabudhi tried to provide periodic maintenance services, especially for the replacement of New Avanza Veloz disc brakes. The purpose of this study was to reduce the processing time of the New Avanza Veloz disc brake replacement to increase the Auto2000 Setiabudhi service level. However, the results of observations found that the time for disc brake replacement was exceeded the requirements set by the company. The observation was carried out for two years, from 2017 to 2018. Obtained also information from observations that there was an increase in the processing time gap of 0.84%, an increase in service level gap of 5.17%, while waste that occurred was waste waiting and motion. The method used in this study is based on Lean Six Sigma. The results obtained after improvements were made to a reduction in processing time by 50%, reduction in waste waiting, and motion and the achievement of service levels by 100%.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49304672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi Pada Negara-Negara Anggota G-20) Aggressivity董事财务报告反对Aggressibility契约：强制性披露规则的影响
Organum Pub Date : 2019-06-30 DOI: 10.35138/organum.v2i1.55
Rezza Regia Sugandi, I. F. A. Prawira
{"title":"Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi Pada Negara-Negara Anggota G-20)","authors":"Rezza Regia Sugandi, I. F. A. Prawira","doi":"10.35138/organum.v2i1.55","DOIUrl":"https://doi.org/10.35138/organum.v2i1.55","url":null,"abstract":"This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.","PeriodicalId":33849,"journal":{"name":"Organum","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42243413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Konsep Design Thinking pada Lembaga Bimbingan Belajar Smartnesia Educa 教育智能学习桥的设计思维理念
Organum Pub Date : 2019-06-30 DOI: 10.35138/organum.v2i1.50
A. Fauzi, Iwan Sukoco
{"title":"Konsep Design Thinking pada Lembaga Bimbingan Belajar Smartnesia Educa","authors":"A. Fauzi, Iwan Sukoco","doi":"10.35138/organum.v2i1.50","DOIUrl":"https://doi.org/10.35138/organum.v2i1.50","url":null,"abstract":"Design thinking has become one of the model approaches that can be carried out by a business entity. The design concept approach model is widely chosen because it has several stages and thought lines that are systematic, mutually sustainable, understanable and applicable. Therefore, this study aimed to determine the use of design thinking approach models in business entities, which are the research locus, namely in Smartnesia Educa. This research used a descriptive analysis method using a qualitative approach. The data collected was secondary and primary data in the form of interviews and supporting documents in Smartnesia Educa. The results of this study indicated that Smartnesia Educa had applied the design thinking in its operational business processes to become heterogeneous tutoring and could be accepted by all levels of economic and social markets.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47489556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 10
Formulasi Strategi Pengembangan SDM Perawatan Pesawat Terbang SDM发展战略飞机维修的制定
Organum Pub Date : 2019-06-30 DOI: 10.35138/organum.v2i1.56
Dani Ramdani
{"title":"Formulasi Strategi Pengembangan SDM Perawatan Pesawat Terbang","authors":"Dani Ramdani","doi":"10.35138/organum.v2i1.56","DOIUrl":"https://doi.org/10.35138/organum.v2i1.56","url":null,"abstract":"The lack of level human resources capabilities in narrow-body aircraft maintenance (Airbus & Boeing), which implies the achievement of all operator's maintenance revenue in Indonesia. The research focused on the business unit of Aircraft Services of Indonesian-aircraft Industries. The purpose of this study was to analysis and make a formulation strategy development of aircraft maintenance knowledge workers at the business unit of Aircraft Services of Indonesian-aircraft Industries. The research used a case study with a qualitative method and SWOT analysis used as a tool in the implementation process. The datas collect conducted through some literature, documents, and in-depth interviews. The subjects were managers, senior engineers, instructors, inspectors, technicians, and mechanics seniors, which focused on the development of knowledge workers (direct workers). The result of SWOT Analysis showed that unit business Aircraft Services should make an arranging program development for aircraft maintenance knowledge workers, namely: a training program for acquiring an Aircraft Maintenance Engineer License (AMEL), human resources procure system, career path, reward & compensation, and performance system. The finding was the lack of unit business Aircraft Services within preparing a business development plan program for aircraft maintenance wide-body because of corporate's response in supporting aircraft maintenance and technician/mechanics education center facilities were very slow. The conclusion was that unit business Aircraft Services, will have a competitive advantage for Aircraft maintenance narrow-body (Airbus & Boeing) if the result of strategy formulation has thoughtfully been implemented.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43221171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Design Thinking David Kelley & Tim Brown: Otak Dibalik Penciptaan Aplikasi Gojek 设计思维:David Kelley和Tim Brown: Otak Dibalik Penciptaan plikasi Gojek
Organum Pub Date : 2019-06-30 DOI: 10.35138/organum.v2i1.51
M. Lazuardi, Iwan Sukoco
{"title":"Design Thinking David Kelley & Tim Brown: Otak Dibalik Penciptaan Aplikasi Gojek","authors":"M. Lazuardi, Iwan Sukoco","doi":"10.35138/organum.v2i1.51","DOIUrl":"https://doi.org/10.35138/organum.v2i1.51","url":null,"abstract":"This study aims to describe each stage of design thinking at PT Karya Anak Bangsa (Gojek) to create appropriate and practical solutions to problems that arise in the community. The methodology used for this research was a literature review with descriptive analysis and identification with David Kelley & Tim Brown's theory. The expert opinion of each explanation strengthens it. The results of this study were that with a good design thinking process PT Aplikasi Karya Anak Bangsa (Gojek) had produced a variety of solutions that were only online-based transportation applications. However, currently, Gojek also created a variety of services according to various community needs. It was also able to create business opportunities from a problem that occurred in the community.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43467395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 30
Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih 操作进料和清洁实验室供应旋转修改器
Organum Pub Date : 2018-12-31 DOI: 10.35138/organum.v1i2.41
Asep Mulyana, Debora Tri Oktarina Pethy
{"title":"Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih","authors":"Asep Mulyana, Debora Tri Oktarina Pethy","doi":"10.35138/organum.v1i2.41","DOIUrl":"https://doi.org/10.35138/organum.v1i2.41","url":null,"abstract":"This study aims to determine how much influence the operational costs and inventory turnover on net income at PT Ultrajaya Milk Industry & Trading Company Tbk., both partially and simultaneously. The research method used is descriptive with a quantitative approach, while the statistical method used is multiple linear regression by first testing the classical assumptions using the SPSS V.25 program. The results of this study indicated that the data tested were standard with the results of the normality test using the Kolmogorov Smirnov (K-S) table and scatterplot, correlation coefficient tests. The data used in this study was taken from the company's annual financial report of PT Ultrajaya Milk Industry & Trading Company Tbk., for seven years, namely the period 2011-2017. It showed a very strong relationship, and partially operational costs affected net income, while inventory turnover did not affect net income. Also, simultaneously, operational costs and inventory turnover affected net income.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41997353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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