Jurnal Ekonomi dan Bisnis Dharma Andalas最新文献

{"title":"Pengaruh Mekanisme GCG, Ukuran Perusaan dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2020","authors":"Novia Sari, Maivalinda Maivalinda","doi":"10.47233/jebd.v25i1.735","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.735","url":null,"abstract":"This study aims to examine whether good corporate governance, firm size and leverage have the effecton earnings management practices. Good corporate governance is measured by using the number of shares owned by the management divided by the company's total outstanding capital. The size of the company uses Ln total assets. Leverage is measured by using total debt in the total assets section. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The period of this research is 2016-2020. The model for calculating earnings management is discretionary accruals with the Jones model changing. The object of research is 24 manufacturing companies listed on the Indonesia Stock Exchange that meet the purposive sampling criteria with a total of 195 data tested. The analytical method used to prove the hypothesis is multiple linear regression. Results Based on the research shows that the variables that affect earnings management are leverage, and the variables that do not affect earnings management are good corporate governance and firm size. \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk menguji apakah good corporate governance, ukuran perusahaan dan leverage, berpengaruh terhadap praktik manajemen laba. Good corporate governance diukur dengan menggunakan jumlah saham yang dimiliki pihak manajemen dibagi total modal saham perusahaan yang beredar. Ukuran perusahaan menggunakan Ln total aktiva. Leverage diukur dengan menggunakan total hutang dibagi total aktiva. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah 2016-2020. Model untuk menghitung manajemen laba adalah discretionary accrual dengan model Jones yang dimodifikasi. Objek penelitian adalah 24 Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang telah memenuhi kriteria purposive sampling dengan total data yang diuji 195 data. Metode analisis yang digunakan untuk membuktikan hipotesis adalah regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa variabel berpengaruh terhadap manajemen laba adalah leverage, dan variabel tidak berpengaruh terhadap manajemen laba adalah good corporate governance dan ukuran perusahaan.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128485469","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":"Pertumbuhan Laba Perusahaan Farmasi Tinjauan Rasio Keuangan","authors":"Henny Sulistianingsih, Putri Nabila Adzani","doi":"10.47233/jebd.v25i1.747","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.747","url":null,"abstract":"This research aims to determine the effect of financial ratios on profit growth in pharmaceutical companies listed on the Indonesia Stock Exchange in the 2016-2020 period. Samples obtained according to the criteria using purposive sampling method were 9 pharmaceutical companies. This type of quantitative research with descriptive approach method. Data analysis technique using PLS. The results of the research on the liquidity ratio and activity ratio have a significant effect on profit growth \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan terhadap pertumbuhan laba pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia pada periode 2016-2020. Sampel diperoleh sesuai dengan kriteria dengan menggunakan metode purposive sampling adalah 9 perusahaan farmasi. Jenis penelitian kuantitatif dengan metode pendekatan deskriptif. Teknik analisis data menggunakan PLS. Hasil penelitian rasio likuiditas dan rasio aktifitas berpengaruh secara signifikan terhadap pertumbuhan laba.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130047828","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":"Strategi Pemasaran Elektronik Samsung Dalam Masa Pandemi Covid 19 Pada PT. Samsung Cabang Padang","authors":"Donna Ikranova Febrina, Mukti Diapepin, Yeni M Nur","doi":"10.47233/jebd.v25i1.652","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.652","url":null,"abstract":"The research objectives are: 1) To find out the electronic marketing strategy during the covid pandemic at PT. Samsung Branch Padang. 2) To figure out the factors that influence Samsung's electronics marketing during the Covid 19 pandemic at PT. Samsung Branch Padang. This study uses a descriptive method, in which researchers try to describe all phenomena, symptoms, events according to the research problem as it is. The nature of the qualitative approach is intended to present statements or information arranged in such a way as to be able to provide a clear and real picture of the object of research. Some uses of data are only used to support the description used, so as to provide a clear and concrete picture. \u0000  \u0000ABSTRAK \u0000Tujuan penelitian adalah: 1) Untuk mengetahui strategi pemasaran elektronik dalam masa pandemic covid pada PT. Samsung Cabang Padang. 2) Untuk mengetahui faktor-faktor yang mempengaruhi pemasaran elektronik Samsung dalam masa pandemic covid 19 pada PT. Samsung Cabang Padang. Penelitian ini menggunakan metode deskriptif, dimana peneliti mencoba menggambarkan semua fenomena, gejala, kejadian sesuai dengan permasalahan penelitian secara apa adanya. Sifat pendekatan kualitatif dimaksudkan untuk menyajikan keterangan-keterangan ataupun informasi-informasi yang disusun sedemikian rupa, sehingga mampu memberikan gambaran yang jelas dan nyata tentang objek penelitian. Beberapa penggunaan data hanya digunakan sebagai pendukung deskripsi yang digunakan, sehingga mampu memberikan gambaran yang jelas dan konkrit","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121158403","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":"Motivasi Wisatawan Mengunjungi Kota Wisata Pariaman, Sumatera Barat","authors":"F. Pribadi, Eka Mariyanti","doi":"10.47233/jebd.v25i1.741","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.741","url":null,"abstract":"This study is about tourist’s motivation to visit Kota Pariaman, in West Sumatra. This study has aim to determine the push factors, and pulls factors to visit Kota Pariaman. The respondents are 100 people. Based on their genders, there are 46% male and 54% female. Domestic tourists are 95%, and 5%the other nationalities. Student visitors are 28%, 18% are retired, and 64% are workers in various sectors. The result of structural equation modelling (SEM) analysis indicates that the push factor correlation has not significantly affect to the tourist visiting to the Tourism Kota Pariaman. The correlations between attractiveness factors have significantly affect to the tourist visiting to the Tourism City of Kota Pariaman. Therefore, the management of Kota Pariaman Tourism maybe directed to highlight the attractiveness of the city e.g. the uniqueness of the city, the city community activities, culture or traditions, natural beauty of the city, the availability of lodging, culinary, public facilities, visitor center, distance from the airport, the distance from the capital, and availability of transport. \u0000ABSTRAK \u0000Studi ini adalah tentang motivasi wisatawan untuk mengunjungi Kota Pariaman, di Sumatra Barat. Penelitian ini bertujuan untuk menentukan faktor pendorong, dan menarik faktor untuk mengunjungi Kota Pariaman. Responden adalah 100 orang. Berdasarkan jenis kelamin mereka, ada 46% pria dan 54% wanita. Wisatawan domestik 95%, dan 5% kebangsaan lainnya. Pengunjung pelajar adalah 28%, 18% pensiunan, dan 64% adalah pekerja di berbagai sektor. Hasil analisis pemodelan persamaan struktural (SEM) menunjukkan bahwa korelasi faktor pendorong tidak berpengaruh signifikan terhadap kunjungan wisatawan ke Kota Pariaman. Korelasi antara faktor-faktor daya tarik berpengaruh signifikan terhadap kunjungan wisatawan ke Kota Wisata Kota Pariaman. Oleh karena itu, pengelolaan Pariwisata Kota Pariaman mungkin diarahkan untuk menyoroti daya tarik kota, mis. keunikan kota, kegiatan masyarakat kota, budaya atau tradisi, keindahan alam kota, ketersediaan penginapan, kuliner, fasilitas publik, pusat pengunjung, jarak dari bandara, jarak dari ibukota, dan ketersediaan transportasi.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123822678","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 Experiential Marketing Wisata Syariah Dalam Menuju Sustainable Development Tourism Pada Beberapa Objek Wisata Di Kab. Pesisir Selatan","authors":"Ezizwita Ezizwita, T. Sukma, Firsta Firsta","doi":"10.47233/jebd.v25i1.765","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.765","url":null,"abstract":"Tourism is a service industry sector with great potential to be developed in Indonesia. The number of visits by foreign tourists and domestic tourists continues to show an increase from year to year, before the Covid-19 pandemic. The great interest of the world community and the archipelago to travel in Indonesia needs attention and support from the government and the Indonesian people themselves because the tourism sector is one of the mainstay sectors for the government to increase state revenue. Sustainable Tourism is considered as a basic concept which is a big umbrella for all forms of tourism activity. Sustainable tourism is an integrated effort to improve the quality of life through regulation, provision, development, utilization and maintenance of natural resources, including economically and ecologically viable culture. This study aims to describe the Experiential Marketing of sharia tourism in the development of sustainable tourism in Pesisir Selatan District. The research method used is descriptive qualitative. \u0000  \u0000ABSTRAK \u0000Pariwisata merupakan sektor industri jasa yang sangat potensial untuk dikembangkan di Indonesia. Jumlah kunjungan wisatawan mancanegara mau pun wisatawan nusantara terus menunjukkan peningkatan dari tahun ke tahun, sebelum terjadinya pandemi Covid-19. Besarnya animo masyarakat dunia dan nusantara untuk melakukan perjalanan wisata di Indonesia perlu mendapatkan perhatian dan dukungan dari pemerintah dan masyarakat Indonesia sendiri karena sektor pariwisata merupakan salah satu sektor andalan bagi pemerintah untuk menambah pendapatan negara. Pariwisata Berkelanjutan dianggap sebagai konsep dasar yang menjadi payung besar segala bentuk aktivitas kepariwisataan. Pariwisata berkelanjutan merupakan upaya terintegrasi guna  meningkatkan kualitas hidup melalui regulasi, penyediaan, pengembangan, pemanfaatan, serta pemeliharaan sumber daya alam, termasuk di dalamnya budaya yang layak secara ekonomi dan ekologis. Penelitian ini bertujuan untuk menguraikan Experiential Marketing wisata syariah dalam pengembangan pariwisata berkelanjutan (Sustainable development tourism) di Kabupaten Pesisir Selatan. Metode penelitian yang digunakan adalah kualitatif deskriptif.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134101219","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":"Strategi Pengembangan Bisnis PT. Dharma Samudera Fishing Industries, Tbk Jakarta","authors":"Cepryana Sathalica Widyananda","doi":"10.47233/jebd.v25i1.581","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.581","url":null,"abstract":"\u0000 Dharma Samudera Fishing Industries, Tbk experienced a decrease in volume of production and sales value. It happens because of a lack of raw material, the case of rejection by the importing country and the global economic crisis. The purpose of this study were to evaluate the internal and external conditions of PT. Dharma Samudera Fishing Industries, Tbk, to formulate alternative of business development strategy and to determine its priorities. The data was collected from April-June 2012 and involved seven respondents. Descriptive analysis, analysis of IFE and EFE, Internal-External analysis, SWOT analysis and the analysis QSPM were used to analyze the data. There were three strategies that can be applied by PT. Dharma Samudera Fishing Industries, Tbk. The priority of strategic alternative were consecutively implementing supply chain management; find a new country to develop a market; and increse an operation cooperation procedure to maintain a quality of raw material. \u0000 \u0000Keywords : Business Development Strategy, IFE, EFE, IE, SWOT and QSPM \u0000ABSTRAK \u0000PT. Dharma Samudera Fishing Industries, Tbk mengalami penurunan volume produksi dan nilai penjualan. Hal tersebut terjadi karena kurangnya bahan baku, kasus penolakan oleh negara pengimpor dan krisis ekonomi global. Tujuan dari penelitian ini adalah untuk mengevaluasi kondisi internal dan eksternal dari PT. Dharma Samudera Fishing Industries, Tbk, merumuskan alternatif strategi untuk kelangsungan bisnis dan menentukan prioritas strategi yang paling efektif untuk mengembangkan bisnis PT. Dharma Samudera Fishing Industries, Tbk. Pengambilan data dilakukan dari bulan April-Juni 2012 dan melibatkan tujuh responden. Analisis yang digunakan untuk menganalisis data adalah analisis deskriptif, analisis IFE dan EFE, analisis matriks IE, analisis matriks SWOT dan analisis QSPM. Dihasilkan tiga rumusan alternatif strategi yang dapat diterapkan oleh PT. Dharma Samudera Fishing Industries, Tbk. Jika dilihat sesuai dengan urutan prioritas yang pertama adalah menerapkan supply chain manajemen, kedua adalah pengembangan pasar ekspor ke negara penjualan baru dan yang ketiga adalah meningkatkan pola kerjasama operasi (KSO) yang sebelumnya sudah dilakukan guna menjaga kualitas bahan baku.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123680954","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":"Akselarasi Financial Technology Untuk Meningkatkan Omset UMKM Kuliner Kota Padang Pasca Pandemi Covid 19","authors":"Yenni Del Rosa, Idward Idward, Tiara Turay","doi":"10.47233/jebd.v25i1.749","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.749","url":null,"abstract":"The purpose of the study was to determine the effect of financial technology acceleration on the turnover of culinary SMEs in Padang. The research data comes from primary data in the form of a questionnaire given to the owners of culinary SMEs in the city of Padang. This research uses associative method with quantitative approach. The research population was 371 culinary SMEs in the city of Padang and samples were taken by purposive sampling 193 culinary SMEs. Collecting data using field research techniques, interviews, observations and questionnaires. \u0000        All research variables meet all instrument tests and classical assumption tests. The research data was processed using inferential statistics with the results of multiple linear regression equations Y = 1.255 + 0.739X1 - 0.328X2 + 0.629X3 + 0.321X4 + 0.523X5 + 0.478X6 + 0.367X7 + 0.485X8 + e. Partial and simultaneous hypothesis testing at a significance level of 5% shows that business experience, fintech loan value, household financial liquidity, suitability of loan applications, suitability of business needs, usefulness of fintech and internet activities have a significant positive effect on the turnover of Padang culinary SMEs except the interest rate. fintech has a significant negative effect on the turnover of culinary SMEs in the city of Padang. Correlation of business experience, fintech interest rate, fintech loan value, household financial liquidity, suitability of loan applications, suitability of business needs, usefulness of fintech and internet activities with culinary MSME turnover = 0.596 (medium) and R2 = 0.359 and Adjusted R square = 0.350 \u0000The purpose of the study was to determine the effect of financial technology acceleration on the turnover of culinary SMEs in Padang. The research data comes from primary data in the form of a questionnaire given to the owners of culinary SMEs in the city of Padang. This research uses associative method with quantitative approach. The research population was 371 culinary SMEs in the city of Padang and samples were taken by purposive sampling 193 culinary SMEs. Collecting data using field research techniques, interviews, observations and questionnaires. \u0000        All research variables meet all instrument tests and classical assumption tests. The research data was processed using inferential statistics with the results of multiple linear regression equations Y = 1.255 + 0.739X1 - 0.328X2 + 0.629X3 + 0.321X4 + 0.523X5 + 0.478X6 + 0.367X7 + 0.485X8 + e. Partial and simultaneous hypothesis testing at a significance level of 5% shows that business experience, fintech loan value, household financial liquidity, suitability of loan applications, suitability of business needs, usefulness of fintech and internet activities have a significant positive effect on the turnover of Padang culinary SMEs except the interest rate. fintech has a significant negative effect on the turnover of culinary SMEs in the city of Padang. Correlation of business experi","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125298005","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 Disiplin Kerja Dan Stres Kerja Terhadap Kinerja Karyawan Pada Budiman Swalayan Pondok","authors":"Nelvira Safni, Lucy Chairoel, Lasty Yosi Hastini, Mellyna Eka Yan Fitri","doi":"10.47233/jebd.v25i1.751","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.751","url":null,"abstract":"This study aims to determine the effect of work discipline and work stress on employee performance at Budiman Swalayan Pondok. Performance is the result of work carried out by company employees. Work discipline is the attitude of respect and obedience of every employee to the regulations set by the company. While work stress is a condition where employees feel pressured at work. The object of this research was carried out at Budiman Swalayan Pondok. The population and samples used in this study were 53 people with the sampling technique using the saturated sample technique. The method used in this study is a quantitative method with data processing using the SPSS program. The data analysis technique used in this study is based on multiple linear regression analysis. The results obtained based on the partial test show that the variables of work discipline and work stress have no effect on employee performance, and the simultaneous significant test results show that work discipline and work stress together have no effect on employee performance at Budiman Swalayan Pondok. In accordance with the results of an interview with HRD Budiman Swalayan on August 30, 2022, the performance of employees at Budiman Swalayan is considered good. This is because employees carry out company rules well and a good employee recruitment process. \u0000  \u0000ABSTRAK \u0000Tujuan dari penelitian ini adalah untuk mengetahui pengaruh disiplin kerja dan stres kerja terhadap kinerja karyawan di Budiman Swalayan Pondok. Kinerja merupakan hasil kerja yang dilaksanakan oleh karyawan perusahaan. Disiplin kerja adalah sikap hormat dan patuh setiap karyawan terhadap peraturan yang ditetapkan perusahaan. Sedangkan stres kerja adalah suatu kondisi dimana karyawan memiliki perasaan tertekan dalam bekerja. Objek penelitian ini dilaksanakan di Budiman Swalayan Pondok. Metode dalam penelitian ini adalah metode kuantitatif deskriptif. Populasi dan sampel yang digunakan sebanyak 53 orang dengan teknik pengambilan sampel menggunakan teknik sampel jenuh. Teknik analisis data menggunakan analisis regresi linier berganda dengan menggunakan program SPSS. Hasil penelitian menunjukkan tidak adanya pengaruh disiplin kerja dan stress kerja terhadap kinerja karyawan di Budiman Swalayan Padang baik secara parsial maupun simultan. Hal ini dikarenakan karyawan mematuhi aturan perusahaan serta proses perekrutan karyawan yang baik didukung dengan religius","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121860476","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 Tobins Q, PBV, EPS dan Capital Gain Terhadap Harga Saham Pada Perusahan Retail Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020","authors":"Tri Rachmat Riski, Anisa Ul Hadiya","doi":"10.47233/jebd.v25i1.723","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.723","url":null,"abstract":"            This study aims to determine the effect of Tobins Q, PBV, EPS and Capital Gain on Share Prices in Retail companies listed on the Indonesia Stock Exchange in 2016-2020. The population in this study amounted to 27 companies and the sample technique used in this study was purposive sampling with a total sample of 14 companies. The data analysis technique used is multiple linear regressions. The results showed that the variables PBV and EPS had a positive and significant effect on stock prices, but Tobin's q and capital gains had no significant effect on stock prices. \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengetahui Pengaruh Tobins Q, PBV, EPS dan Capital Gain terhadap Harga Saham pada perusahan Retail yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020. Populasi dalam penelitian ini berjumlah 27 perusahaan dan teknik sampel yang digunakan dalam penelitian ini yaitu pursposive sampling dengan jumlah sampel yang dihasilkan sebanyak 14 perusahaan. Teknik anlisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian memperlihatkan bahwa variabel PBV dan EPS berpengaruh positif dan signifikan terhadap harga saham, namun Tobins q dan capital gain tidak berpengaruh signifikan terhadap harga saham","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121264830","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":"Dampak Philantrophy Dalam Memoderasi Kinerja Perusahaan Terhadap Nilai Perusahaan","authors":"Ratnawati Raflis, Enny Arita, Indrayeni Indrayeni, Rahmaita Rahmaita","doi":"10.47233/jebd.v25i1.771","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.771","url":null,"abstract":"This Maximizing corporate value is a company's long-term goal that can be realized by maximizing shareholder value. The one of way that can be used to maximize firm value is by optimizing financial performance, which is usually proxied by financial ratios. Furthermore, these financial ratios include ROE, ROA, which can describe how successful management is in managing the company. This study aims to examine the effect of return on equity (ROE) and return on assets (ROA) on the firm value. Furthermore, due to the inconsistency of the research results obtained through previous research, the researcher added Philanthropy as a moderating variable. With the addition of the phianthropy variable, it is hoped that it will strengthen the influence of the independent variables on the firm value. The data collection method uses purposive sampling on consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). which has published financial reports for the period 2018-2020. Methods of data analysis using multiple linear regression test and Moderated Linear Regression (MRA). In this study, it was found that Phylantrophy was able to moderate by strengthening the effect of ROE on the firm value significantly. \u0000  \u0000ABSTRAK \u0000Memaksimalisasi  nilai  perusahaan merupakan  tujuan  jangka  panjang  perusahaan  yang  dapat diwujudkan dengan pemaksimalan nilai  pemegang saham. Salah satu  cara  yang  dapat  digunakan  memaksimalkan  nilai perusahaan dengan mengoptimalkan Kinerja keuangan yang  biasanya  diproksikan  dengan  rasio  keuangan. Selanjutnya  rasio-rasio  keuangan tersebut  diantaranya adalah ROE, ROA , dapat  menggmbarkan   seberapa  berhasilnya  manajemen mengelola perusahaan. Penelitian ini bertujuan untuk menguji  pengaruh  return on equity (ROE)  dan return on asset (ROA) terhadap nilai  perusahaan . Selanjutnya karena adanya ketidakkonsistnan hasil penelitian yang di dapatkan melalui penelitian terdahulu maka peneliti menambahkan Philantrphy   sebagai  variabel  moderating.  Dengan adanya penambahan variabel phiantrophy ini di harapkan dapat memperkuat kuat pengaruh variabel independen terhadap nilai perusahaan . Metode pengumpulan data menggunakan purposive sampling pada perusahaan  sektor Consumer Cyclicals yang tercatat dalam Bursa Efek Indonesia (BEI). yang telah menerbitkan laporan keuangan periode 2018-2020. Metode analisis data menggunakan uji regresi linear berganda dan Moderated Regresion Linear (MRA). Pada Penelitian ini di dapatkan Phylantrophy mampu memoderasi dengan memperkuat pengaruh ROE terhadap nilai perusahaan secara signifikan","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122249601","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}