PurposeThe purpose of this study is to examine the factors that influence capital structure, profitability and stock returns and the relationship between capital structure, profitability and stock returns. The endogenous variables in this study are capital structure, profitability and stock returns, whereas the exogenous variables are firm size, growth opportunity, tangibility, liquidity, volatility and uniqueness.Design/methodology/approachThe population used is a company that is listed on the compass index 100 period of August 2016. A total of 64 companies are sampled in this study. The unit of analysis is 448 data. The data analysis technique used is path analysis with the help of AMOS.FindingsThe results obtained show only profitability variables that affect stock returns. Variable capital structure, firm size, growth opportunity, tangibility and liquidity have no significant effect. Variables that influence capital structure are only influenced by growth opportunity, whereas other variables are not significant and variables that affect profitability are firm size, growth opportunity, uniqueness and volatility.Originality/valuePath analysis is a model similar to the multiple regression analysis, factor analysis, canonical correlation analysis, discriminant analysis and more general multivariate analysis groups. This research discusses that capital structure is useful for increasing the value of the company in the sense that the more debt that is used, a tax deduction will be obtained because of interest costs. So that the company’s profits will increase and eventually will increase the value of the company. This opinion remains a controversy among financial experts. Until now, there is no agreement that can explain the capital structure in all conditions of the company. There are two important theories concerning capital structure, trade-off theory and pecking order theory.

PurposeThe purpose of this paper is (1) to determine the factors that significantly influence the capital structure, (2) to determine the factors that significantly influence profitability, (3) to find the factors that significantly influence growth opportunities, (4) to find reciprocal influence between capital structure and profitability and (5) to find reciprocal influence between capital structure and growth opportunity.Design/methodology/approachThe population of this research is a manufacturing company listed on the Indonesia Stock Exchange during the period of 2010–2016. The number registered in the manufacturing sector is 144 companies. The sampling technique applied is purposive sampling. The fulfillment criteria are companies that have been approved before 2010. Another criterion is that the company is not delisting during the observation period. From that total of population, companies that meet the requirements are 117 companies. This observation was conducted for seven years since 2010–2016, so the center of the analysis of this research was a total of 819. The inferential statistics method used to analyze the research data is generalized structural component analysis (GSCA).FindingsThe results of this study indicate that (1) the factors that influence the capital structure include effective tax rate, financial flexibility, growth, uniqueness, asset Utilization, firm size and tangibility; (2) factors that affect profitability include liquidity, growth, firm age, uniqueness, tangibility, volatility, advertising and asset turnover; (3) growth opportunity have a negative and significant influence on capital structure. This means an increase in growth opportunity can be defined as an increase in depreciation that will not be used as collateral for managers to increase debt. This increase in debt will have an impact on reducing growth opportunities; (4) profitability and capital structure have a two-way causality relationship, which means they influence each other and (5) capital structure and growth opportunities have a negative reciprocal relationship.Originality/valueThe authenticity of the study is implied in the following explanation: The authors try to examine the reciprocal effect of capital structure on profitability and capital structure on growth opportunities and the factors that influence these two endogenous variables that have never been done by previous researchers. This research is motivated by research conducted by (Chathoth and Olsen, 2007; Jian-Shen Chen et al., 2009; Yang et al., 2010) using the structural equation model (SEM). However, this study uses GSCA as a method of research analysis.

Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Leverage, dan Growth Opportunity terhadap konservatisme akuntansi pada perusahaan hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling dan diperoleh sampel sebanyak 18 perusahaan. .Metode penelitian yang digunakan adalah teknik analisis regresi linier berganda dengan menggunakan SPSS 21. Hasil dari penelitian ini menunjukkan bahwa secara parsial nilai uji-t Komisaris Independen dan Leverage tidak berpengaruh terhadap Konservatisme Akuntansi, sedangkan Kepemilikan Manajerial, Kepemilikan Institusional dan Growth Opportunity berpengaruh terhadap Konservatisme Akuntansi. Nilai R Square adalah sebesar 0,265 atau 26,5% dan sisanya sebesar 73,5% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.

ABSTRAKJumlah lanjut usia di Indonesia semakin bertambah dan hal ini membawa pengaruh besar dalam pengelolaan masalah kesehatannya. Kesehatan fisik dan mental merupakan faktor utama dalam peningkatan usia harapan hidup. Untuk menjaga kesehatan fisik dan mental diperlukan upaya pembinaan lansia melalui puskesmas dengan mendirikan posyandu lansia. Tujuan penelitian ini adalah menganalisis penerapan model coaching sebagai upaya meningkatkan kepuasan masyarakat dalam pelayanan kesehatan di posyandu lansia. Penelitian ini menggunakan desain penelitian pra eksperimen dengan metode one-group pretest-posttes design. Populasinya adalah seluruh kader di Desa Sidorejo. Teknik sampling yang digunakan adalah total sampling berjumlah 20 kader dan 60 lansia. Pengumpulan data dengan menggunakan kuesioner. Analisa data dengan paired T Test untuk mengetahui pengaruh antara dua variabel dengan tingkat kemaknaan p ≤ 0,05. Hasil penelitian diperoleh kepuasan responden sebelum dilakukan  penerapan model coaching sebagian besar kurang puas (65%). Sedangkan kepuasan setelah penerapan model coaching sebagian besar merasakan puas (86,7%). Hasil uji analisa data diperoleh kesimpulkan ada pengaruh penerapan model coaching sebagai upaya meningkatkan kepuasan masyarakat dalam pelayanan kesehatan di posyandu lansia. Proses coaching merupakan kegiatan pendampingan yang sangat memberikan pengaruh baik terhadap coachee. Proses yang berkesinambungan dapat memberikan perubahan yang signifikan terhadap bentuk pelayanan kesehatan khususnya yang dilakukan oleh kader kesehatan. Kata kunci :  coaching, kepuasan, posyandu lansia  ABSTRACTThe number of elderly in Indonesia is growing. It has a major impact on the management of health problems. Physical and mental health is a major factor in increasing life expectancy. In maintaining physical and mental health is required effort of coaching elderly group through puskesmas by establishing posyandu for elderly. This research used pre experimental research design with one-group pretest-posttes design method. The population was all cadres in Sidorejo Village. The sampling technique used was total sampling amounted to 20 cadres and 60 elderly. Analysis of data user paired T Test to determine the effect between two variables with significance level p ≤ 0.05. The result of the research was the satisfaction of respondent before the implementation of coaching model mostly with less satisfied (65%). While satisfaction after application of coaching model mostly feel satisfied (86,7%). The results of data analysis test obtained that there was influence of application of "Coaching" model as efforts to improve public satisfaction in health care at posyandu for elderly. The coaching process is an advisory activity that greatly influences both coachee and coachee service suggestions. Continuous processes can provide significant changes to the form of health services especially those conducted by health cadres.  Keywords: coaching, satisfaction, posyandu for elderly

This research aims to examine the TQM application in education using SERVQUAL and the quality function deployment (QFD) based on the students' perspectives. Globalization in the current technological era requires every country to be able to face increasingly fierce competition. Indonesia ranked 41st below Malaysia, Thailand, and Singapore out of 137 countries in 2017-2018 Global Competitiveness Index. Quality human resources are the only choice to win the competition. TQM can be used to produce the right quality standards to produce competent and competitive graduates. This study aims to discuss how the application of TQM in education uses SERVQUAL and also the quality function deployment (QFD) based on student perspectives. The results showed that the quality of technology is one of the important elements that are highly expected by students but have not been fulfilled by the university.