Return : Study of Management, Economic and Bussines最新文献_第10页

Evaluation Of Revenue Recognition Method Construction Contract PT. Wahana Multitron 建设合同收入确认方法的评价

Return : Study of Management, Economic and Bussines Pub Date : 2023-01-14 DOI: 10.57096/return.v1i05.34

N. Nicholas, S. Syaiful

{"title":"Evaluation Of Revenue Recognition Method Construction Contract PT. Wahana Multitron","authors":"N. Nicholas, S. Syaiful","doi":"10.57096/return.v1i05.34","DOIUrl":"https://doi.org/10.57096/return.v1i05.34","url":null,"abstract":"Background: The completed contract method is a method that recognizes the company's revenue and gross profit only when the contract or work is completed. Contract revenue is recognized only to the extent that the costs incurred are expected to be recovered. After all expenses are recognized, profit is recognized.\u0000Aim: The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized.\u0000Method: The research was conducted by evaluating the parts related to construction income, project costs, receipt of payment terms according to the construction contract agreement and the completeness of the supporting letters in carrying out the project.\u0000Findings:. The results of this study indicate that the company already has advantages such as a clear organizational structure and job description, systematic cost allocation. However, there are still some weaknesses such as errors in when to recognize construction revenue and errors in when to recognize project costs.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"362 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122768403","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

The Mediation Of Organizational Citizenship Behavior The Effect Of Organizational Commitment On Work Performance Of Employees In Bawen District, Semarang Regency 组织公民行为的中介作用:组织承诺对三宝垄县员工工作绩效的影响

Return : Study of Management, Economic and Bussines Pub Date : 2023-01-14 DOI: 10.57096/return.v1i05.51

Mada Adi Wibowo, Pandi Afandi, Hardi Utomo, Endang Purwanti, Fudji Sri Marati

{"title":"The Mediation Of Organizational Citizenship Behavior The Effect Of Organizational Commitment On Work Performance Of Employees In Bawen District, Semarang Regency","authors":"Mada Adi Wibowo, Pandi Afandi, Hardi Utomo, Endang Purwanti, Fudji Sri Marati","doi":"10.57096/return.v1i05.51","DOIUrl":"https://doi.org/10.57096/return.v1i05.51","url":null,"abstract":"This study aims to examine the Mediation of Organizational CitizenshipBehavior the Effect of Organizational Commitment on Work Performance ofEmployees in Bawen District, Semarang Regency. The population of thisresearch is employees in Bawen District. Where the sample that will be usedas respondents in this study is Bawen District Employees with a total of 31respondents. The sampling technique is saturated sampling. The types of dataused are primary and secondary. Data collection methods are questionnairesand documentation. The analytical technique used is Path Analysis. Theresults of the calculation show that the indirect effect of OrganizationalCommitment on Work Performance through OCB is smaller than the directeffect of Organizational Commitment on Work Performance, so it canguarantee that OCB is not able to become a variable that mediatesOrganizational Commitment to Work Performance. This shows that thetendency of Organizational Commitment to work will not affect the OCB andfrom the OCB obtained, it will not affect the Work Performance applied bythe employees","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130179991","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

To Recognize Indication of Financial Distress and Or Bankruptcy of Five Textile Company for Five Years Period Using Five Financial Distress Models 运用五种财务困境模型识别五家纺织企业五年间的财务困境和破产迹象

Return : Study of Management, Economic and Bussines Pub Date : 2023-01-14 DOI: 10.57096/return.v1i05.35

Usmansyah Usmansyah, Pudjiastuty Pudjiastuty

{"title":"To Recognize Indication of Financial Distress and Or Bankruptcy of Five Textile Company for Five Years Period Using Five Financial Distress Models","authors":"Usmansyah Usmansyah, Pudjiastuty Pudjiastuty","doi":"10.57096/return.v1i05.35","DOIUrl":"https://doi.org/10.57096/return.v1i05.35","url":null,"abstract":"Background: In a business, risk of profit and loss is an inevitability. Every company have their own ways to mitigate those risk, prepare a proper treatment, and other efforts get the predetermined purpose, that is profit. Serious risk and its consequences can bring company into financial distress, and in the next step can become bankrupt. The Indications of it can be seen from the financial performance of the companies.\u0000Aim: To find out whether a company engaged in the textile and textile products sector is in serious financial difficulty which could have implications for bankruptcy, several theories have been developed. This study is to analyze indication of financial distress and its possibility to become bankrupt. The study is using financial data of five textile and textile product companies listed on the Indonesia Stock Exchange for five years of 2017 – 2021, using five models of Analysis of Financial Distress, that are Zmijewski Model, Fulmer Model, Grover Model, Altman Z-Score Model, and Springate Model. \u0000Method: This study uses secondary data on the textile companies listed on the Indonesia Stock Exchange. The sample used in this study were five companies. The sample selection uses purposive sampling. This type of research used in this research is quantitative descriptive, namely research on problems in the form of the current facts of a population. Testing research data using data analysis of model financial distress.\u0000Findings: This study uses secondary data on the textile companies listed on the Indonesia Stock Exchange. The sample used in this study were five companies. The sample selection uses purposive sampling. This type of research used in this research is quantitative descriptive, namely research on problems in the form of the current facts of a population. Testing research data using data analysis of model financial distress.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126498654","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

A Qualitative Report of Sport Facilities Management 体育设施管理定性报告

Return : Study of Management, Economic and Bussines Pub Date : 2022-12-20 DOI: 10.57096/return.v1i04.53

Zemikael G, Wondemagnegn A

{"title":"A Qualitative Report of Sport Facilities Management","authors":"Zemikael G, Wondemagnegn A","doi":"10.57096/return.v1i04.53","DOIUrl":"https://doi.org/10.57096/return.v1i04.53","url":null,"abstract":"Background: Facility management is the process of planning, administering, coordinating, and evaluating the day-to-day operation of facilities, the technological dimension as applied in sports facility management is used in enhancing the value of facilities and acting as a foundation for smooth operation or processes that define smooth interactions between people and places.\u0000Aim: This study aims to assess the state of management of Tirunesh Dibaba and the director of facilities management for the South Youth and Sports Office and facilities and to compare the practices of two different venue facility management positions.\u0000Method: This study used qualitative data with in-depth semi-structured interviews with sports facility managers and a purposive sampling approach was used to select sports facility managers.\u0000Findings: The results of the study showed that the FM had come a long way to establish itself as a new business opportunity, especially with technological advances, international competition, and tight budget controls every organization wants to concentrate only on core business activities, this gives an opportunity for FM business to grow rapidly. It also requires seasoned professionals with technical and soft skills coupled with the right attitude to make business areas more user-friendly and liked by premise occupants","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129384196","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

Marketing Communication Strategy for Coffee Through Digital Marketing 基于数字营销的咖啡营销传播策略

Return : Study of Management, Economic and Bussines Pub Date : 2022-12-20 DOI: 10.57096/return.v1i04.54

Agus Rohmat Hidayat, N. Alifah

{"title":"Marketing Communication Strategy for Coffee Through Digital Marketing","authors":"Agus Rohmat Hidayat, N. Alifah","doi":"10.57096/return.v1i04.54","DOIUrl":"https://doi.org/10.57096/return.v1i04.54","url":null,"abstract":"\u0000\u0000\u0000\u0000Background: Marketing communication is one step that has a major influence on the success of a company. Along with the development of technology, the economy, and the market, competition becomes more stringent. For this reason, marketing communication media are needed to be able to reach the target market. For this reason, marketing communication media are needed to be able to reach the target market.\u0000Aim: This study aims to explain SCI Coffee's marketing communication strategy, which includes message strategy and media strategy, as implemented through Instagram\u0000Method: This research uses a descriptive qualitative method. This research was conducted at the café SCI COFFEE. The population and sample used were all workers at the Syntax Corporation Indonesia office, totaling 100 respondents.\u0000Findings: The results of the message strategy research study conducted by SCI via Instagram are information contained in the form of a service model that is close to consumers, offers a place with a comfortable atmosphere, and has a unique café concept that is different in each branch. While the message strategy is through creative message forms in the form of unique photo content and captions. The choice of language for writing captions uses slang. The media strategy carried out by SCI through Instagram as a marketing communication medium, media strategy through target audiences that are tailored to the habits of the target audience, using the current trending Instastory feature, and the hashtag feature to make it easier for consumers to find places to enjoy good coffee, and election Instagram post time.\u0000\u0000\u0000\u0000","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117204255","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

Distribution of Zakat, Infak and Sadaqah Funds (ZIS) Amid the Covid-19 Pandemic Case Study of the National Amil Zakat Agency (BAZNAS) Bandung City 在万隆市国家天课机构(BAZNAS)的新冠疫情案例研究中，天课、Infak和Sadaqah基金(ZIS)的分配

Return : Study of Management, Economic and Bussines Pub Date : 2022-12-20 DOI: 10.57096/return.v1i04.62

Latifahturahmah Latifahturahmah, Lutfi Rohmawati, Poy Saefullah Zevender, Tasiman Tasiman, W. Widayanti

{"title":"Distribution of Zakat, Infak and Sadaqah Funds (ZIS) Amid the Covid-19 Pandemic Case Study of the National Amil Zakat Agency (BAZNAS) Bandung City","authors":"Latifahturahmah Latifahturahmah, Lutfi Rohmawati, Poy Saefullah Zevender, Tasiman Tasiman, W. Widayanti","doi":"10.57096/return.v1i04.62","DOIUrl":"https://doi.org/10.57096/return.v1i04.62","url":null,"abstract":"This research aims to see how far the distribution of zakat, infak and sedekah (ZIS) funds during the covid-19 pandemic at Badan Amil Zakat Nasional (BAZNAS) of Bandung City. This research is study of ZIS review using a case study approach, in this case by looking at and measuring the extent to which zakat, infak and sedekah fund have been distributed by BAZNAS of Bandung City to mustahiq (zakat recipients). This distribution of ZIS during the covid-19 pandemic is certainly different from period before the covid-19 pandemic. \u0000This research uses data collection technique, data obtained from BAZNAS of Bandung City as an institution authorized to manage ZIS funds, while secondary data obtained from. \u0000libraries, journals, books, etc. All of these data are materials to see how the distribution of ZIS funds during the covid-19 pandemic in Bandung City. \u0000The result of the research showed that BAZNAS of Bandung City had distributed ZIS funds during the covid-19 pandemic included: (1) bantuanlangsungtunai; (2) bantuan modal usahamikro; dan (3) bantuanpaketsembako.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"159 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128081591","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

Management Planning and Its Development To Improve The Performance of Company Employees 管理规划及其发展，以提高公司员工绩效

Return : Study of Management, Economic and Bussines Pub Date : 2022-12-20 DOI: 10.57096/return.v1i04.55

Ahmad Zaelani Adnan, Endrixs Endrianto, Ninin Asmiah, Aisyandani Muqsitha

{"title":"Management Planning and Its Development To Improve The Performance of Company Employees","authors":"Ahmad Zaelani Adnan, Endrixs Endrianto, Ninin Asmiah, Aisyandani Muqsitha","doi":"10.57096/return.v1i04.55","DOIUrl":"https://doi.org/10.57096/return.v1i04.55","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Background: Management planning in improving employee performance in a company, namely providing training, applying discipline and providing motivation at work \u0000Aim: This study aims to find out how management planning in improving employee performance in a company. \u0000Method: This research is qualitative research, so the data analysis applied is qualitative. Data collection is the activity of deciphering or collecting all data that has been obtained from the field in the form of observations, interviews and data in the form of certain documents without exception Data presentation, efforts to present data to see the overall picture or certain parts of this research, Data reduction is the process of selecting the focus of attention on simplifying, abstracting, and transforming emerging data and written records in the field Conclusion and verification, that is, an attempt to achieve meaning to the collected data, by looking for patterns, relationships of equations of things that often arise \u0000Findings: The implementation of management in improving employee performance in a company is conducting training, applying time in work and providing motivation in the form of rewards and punishments. Evaluation of management planning in improving employee performance runs effectively and efficiently, if this is associated with syarah management then this is in accordance with the three principles of sharia management, namely fairness, trust and accountability as well as communicative. \u0000 \u0000 \u0000 \u0000","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124093724","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

Effect of Earnings Per Share, Current Ratio And Return On Equity On Share Price In Property And Real Estate Companies Listed On The Indonesia Stock Exchange In 2018-2021 2018-2021年印尼证券交易所房地产上市公司的每股收益、流动比率和股本回报率对股价的影响

Return : Study of Management, Economic and Bussines Pub Date : 2022-12-20 DOI: 10.57096/return.v1i04.57

Diah Wuriah Ningsih, Tias Penget Wigati, Isma Krisnanto

{"title":"Effect of Earnings Per Share, Current Ratio And Return On Equity On Share Price In Property And Real Estate Companies Listed On The Indonesia Stock Exchange In 2018-2021","authors":"Diah Wuriah Ningsih, Tias Penget Wigati, Isma Krisnanto","doi":"10.57096/return.v1i04.57","DOIUrl":"https://doi.org/10.57096/return.v1i04.57","url":null,"abstract":"The purposes of this study are To find out and analyze the effect of Earning Per Share (EPS), Current Ratio (CR), and Return On Equity (ROE) on stock prices in property and real estate companies on the Indonesia Stock Exchange. \u0000The technique of collecting research data is through financial data, while the number of samples used is 32 financial data. The sampling technique used a purposive sampling method with a non-random sampling technique. The test instruments used to test the research instruments are the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and multiple linear regression test. Hypothesis testing was carried out using a t-test, f-test, and coefficient of determination (R2). \u0000The results showed that the earnings per share variable had a significant effect on stock prices in property and real estate companies of 0,938, with a significance of 0.000, and the t-count value of 15,403 was greater than t-table 2.045. The current ratio variable has no effect on stock prices in property and real estate companies of 0,091, with a significance of 0,134, the tcount value of 1,544 is smaller than 2.045. The return on equity variable has a significant and significant effect on stock prices in property and real estate companies of 0,111, with a significance of 0.000, the value of count -2,302 is more significant than 2.045. Earnings per share, current ratio, and return on equity variables have a significant effect on stock prices simultaneously in property and real estate companies with a significance value of 0.000 and a Fount value of 149,030 which is greater than F table 2.95.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123263628","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

Effect of Production Strategy Performance on Brand Royalty 生产策略绩效对品牌权利金的影响

Return : Study of Management, Economic and Bussines Pub Date : 2022-12-20 DOI: 10.57096/return.v1i04.56

Endrixs Endrianto, Ahmad Zaelani Adnan, Ninin Asmiah, Lia Nurmeliani

{"title":"Effect of Production Strategy Performance on Brand Royalty","authors":"Endrixs Endrianto, Ahmad Zaelani Adnan, Ninin Asmiah, Lia Nurmeliani","doi":"10.57096/return.v1i04.56","DOIUrl":"https://doi.org/10.57096/return.v1i04.56","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Background: Product strategy is a plan that identifies the goals and objectives of a product and then explains the vision to achieve those goals. This helps to relate the vision of the project with the actual methods used to implement it. Product strategy maps out key benchmarks for creating, marketing, and distributing any concept you plan to sell. \u0000Aim: The purpose of this study is to determine the effect of production strategy performance on brand royalty in companies and restaurants. \u0000Method: The sample used in this study can be determined using the infinite sample formula, with a 95% confidence level and a 10% error level, the sample used in this study was 100 people as respondents. The sampling technique in this study is non probability sampling with the Purposive Sampling. \u0000Findings: They also provide a central plan that people across the business can refer to to guide their efforts and fine-tune their overall business strategy. Business in the food sector is a potential business at this time. Factors that need to be considered in facing competition in the restaurant business include products and prices. If these two factors are getting better and more attractive, it can make customers feel satisfied, if customers feel satisfied, they will be loyal to the restaurant \u0000 \u0000 \u0000 \u0000","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"219 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132290706","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

Analysis of the Effect of Asset Growth and Total Asset Turnover (Tattoo) on Return On Asset (Roa) with Capital Structure as an Intervening Variable (Case Study on Kpri Dwija Karya Bantarbolang 2017-2021) 以资本结构为中介变量的资产增长和总资产周转率对资产收益率的影响分析(以Kpri Dwija Karya Bantarbolang 2017-2021为例)

Return : Study of Management, Economic and Bussines Pub Date : 2022-12-20 DOI: 10.57096/return.v1i04.60

Yosi Pupus Indriani, Eli Erfandi, Dian Murdianingsih, Triana Yus Setiani

{"title":"Analysis of the Effect of Asset Growth and Total Asset Turnover (Tattoo) on Return On Asset (Roa) with Capital Structure as an Intervening Variable (Case Study on Kpri Dwija Karya Bantarbolang 2017-2021)","authors":"Yosi Pupus Indriani, Eli Erfandi, Dian Murdianingsih, Triana Yus Setiani","doi":"10.57096/return.v1i04.60","DOIUrl":"https://doi.org/10.57096/return.v1i04.60","url":null,"abstract":"The study entitled “Analysis of the Effect of Current Ratio and Total Asset Turnover (TATO) on Return on Asset (ROA) with Capital Structure as an Intervening Variable (Case study at KPRI Dwija Karya)”. The purpose of this study was to determine and analyze the effect of Asset Growth and Total Asset Turnover on Return on Asset mediated by Capital Structure, either directly or inderectly. \u0000The population used in this study is the Financial Statements at KPRI Dwija Karya Period 2017-2021. The sample used in this studywas purposive sampling techniques in the Annual Financial Report. This study uses Multiple Linier Regression Ananlysis with SPSS V.25 Application. \u0000The result of the study partially show that the Asset Growth (X1) variable has no significant effect on Return on Asset (Y) with a value (tcount 3,612 < ttable 1,984). the Total Asset Turnover variable (X2) shows a significant effect on Return on Asset (Y) with value (tcount 11,236 > ttable 1,67155), there is no significant effect between Current Ratio (X1) on Return on Asset (y) with Capital Structure (Z) as an intervening variable with a value (tcount -1,8486 < ttable 1,96) there is no significant effect between Total Asset Turnover (X2) on Return on Asset (Y) with Capital Structure (Z) as an intervening variable with a value (tcount 2,3472 > ttable 1,96), Capital Structure (Z) has a significant effect on Return on Asset (Y) with a value (tcount -2,702 > ttable 1,67155)","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133756198","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