Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility terhadap nilai perusahaan dengan profitabilitas dan leverage sebagai variabel pemoderasi pada perusahaan manufaktur. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di BEI tahun 2014-2016. Sampel penelitian ini adalah 22 perusahaan selama 3 tahun berturut-turut, sehingga total sampel sebanyak 66 sampel dengan metode penentuan sampel menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linier sederhana dan Moderated Regression Analysis (MRA) untuk menguji hipotesis tersebut. Berdasarkan hasil penelitian ini menunjukkan bahwa variabel corporate social responsibility berpengaruh positif terhadap nilai perusahaan. Profitabilitas memperkuat pengaruh corporate social responsibility terhadap nilai perusahaan. Variabel leverage memperlemah pengaruh corporate social responsibility terhadap nilai perusahaan.
This study discusses real earnings management and classification shifting along with accrual earnings management as an alternative strategy for companies that experience financial distress, and differences in choices of strategies at each stage of financial distress. This research was conducted on all manufacturing companies which experienced financial distress among those listed on the Indonesian Stock Exchange for six years from 2012 to 2017. Purposive sampling was used to collect data from all the manufacturing sector companies listed on the IDX that experienced financial distress. The sample companies totaled to 43 with a total of 258 observation data. The multiple linear regression technique was used in data analysis, analysis aided by SPSS. The results of this study indicate that in the early stages of financial distress, companies tend to choose the real earnings management strategy in the form of decreased production and classification shifting. While in the later stages the chosen strategy is real earnings management through a reduction in selling, general and administrative expenses. Finally at extreme stage, companies tend to adopt income-decreasing accruals strategies
Keywords: Financial distress, accrual earnings management, real earnings management, classification shifting
The purpose of this research is to understand the effect of profitability, asset structure, liquidity, and sales growth on the capital structure of food and beverage companies listed on the IDX. This research was conducted at 19 food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 by accessing the website www.idx.co.id. The sample used in this study was determined using a non probability sampling method by used purposive sampling technique, so the final sample used in this study amounted to 15 companies. The data collection method used is the nonparticipant observation method. The data analysis technique used is multiple linear regression analysis. The results of this study are that profitability and liquidity have a negative influence on the capital structure, while the asset structure and sales growth have a positive influence on capital structure.
Keywords: Profitability, asset structure, liquidit, sales growth, capital structure.
The purpose of this study was to determine the factors that influence the interest and behavior of using mobile banking by applying the UTAUT2 model. The variables used in this study are performance expectations, business expectations, socio-cultural factors, facilitating conditions, hedonic motivation, price values and habits. This research was conducted in Badung Regency. Determination of the sample is done by accidental sampling technique. Data was collected by distributing online questionnaires. The analysis technique used is multiple linear regression. This study shows that interest in using mobile banking is influenced by performance expectations, socio-cultural factors, hedonic motivation and price values. The results of this study also indicate that the behavior of using mobile banking is influenced by conditions that facilitate, habits and interest in use.
Keywords: UTAUT2; Interest in using Mobile banking; Mobile banking Usage Behavior.
Tujuan penelitian ini yaitu untuk mengetahui pengaruh efektivitas penerapan sistem informasi akuntansi, pemanfataan teknologi informasi, kesesuaian tugas dan keahlian pemakai komputer pada kinerja karyawan. Penelitian ini dilakukan di PT Karya Luhur Permai Denpasar. Berdasarkan hasil penelitian, dinyatakan bahwa efektivitas penerapan sistem informasi akuntansi, pemanfataan teknologi informasi, kesesuaian tugas dan keahlian pemakai komputer berpengaruh positif dan signifikan pada kinerja karyawan. Hal ini berarti semakin tinggi efektivitas penerapan sistem informasi akuntansi, pemanfataan teknologi informasi, kesesuaian tugas dan keahlian pemakai komputer, makan kinerja karyawan akan semakin meningkat. Penelitian ini telah membuktikan bahwa efektivitas penerapan sistem informasi akuntansi, pemanfataan teknologi, kesesuaian tugas dan keahlian pemakai komputer mempunyai pengaruh positif terhadap kinerja karyawan, sehingga sangat mendukung konsep dari TAM, Teori TPC, dan Teori Kontingensi.
Kata Kunci : SIA, keahlian pemakai komputer, kinerja karyawan.
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