This study aims to examine the contribution of dividend policy in mediating the effect of financial effectiveness on firm value. The sample used is a manufacturing company listed on the Indonesia Stock Exchange for a period of time starting from 2010-2017 with reference to the sample criteria that have been set. Empirical results prove that dividend policy partially mediates the effect of financial effectiveness (ROA) and firm size (Ln TA) on firm value (Tobin q). This study provides additional support for agency theory and signalling theory.
Sibolga Motor Medan is an individual owned workshop business engaged in repair services and the sale of motorbike spare parts, the business activities are still manual systems and have not used a computer system. To improve the performance of the motorbike workshop, a motorbike workshop data management information system will be designed using a design based on Microsoft Visual Basic.Net 2010. The system built will be able to produce customer data information, service data, spare parts inventory data, service transaction management data and parts sales. motorbike repair shop spare parts can also make reports easier and more efficient, provide accurate, relevant, timely information and can facilitate computerized transactions from consumers to the repair shop. Collection of the requirements needed in designing the information system at the Sibolga Motor workshop by the author through interviews and observations. Furthermore, the author will design a system related to the design of a motorbike workshop data processing information system using database and interface design.
Studi ini bertujuan untuk menguji konstribusi efektivitas keuangan dalam memediasi pengaruh struktur kepemilikan terhadap nilai perusahaan. Sampel yang digunakan adalah perusahaan-perusahaan yang tergolong dalam industri manufaktur yang tercatat di Bursa Efek Indonesia untuk periode waktu mulai dari 2010-2017 dengan mengacu pada kriteria sampel yang telah ditetapkan. Setelah dilakukan pengujian secara empiris dengan menggunakan SEM-PLS (WarpPls 5.0) maka diperoleh beberapa temuan, dimana salah satu temuan mengungkapkan bahwa efektivitas keuangan (ROA) memediasi pengaruh struktur kepemilikan (kepemilikan manajerial dan kepemilikan institusional) terhadap nilai perusahaan (tobin q). Dengan demikian hasil empiris yang diperoleh memberikan kontribusi terhadap teori agensi dan memperluas literatur GCG (good corporate governance).
The Simbolon Adventist College is one of the private status schools in the area of Samosir, Palipi District. This school has used computer equipment in carrying out its work activities, such as Microsoft Office Excel. However, the use of computer devices only utilizes small activities such as calculating cash income and expenditure and making reports. Administration of data processing that is processed by the finance department is still manual, namely in the form of files. The administrative data processing in question, such as recording the cash in the school as well as the cash out used by the parties, as if they were still using the records in the books stored in the storage cabinet. The problems found are data redundancy, file buildup will cause the file to be damaged, and require a long time to search for information because of the large number of files. Making Simbolon Adventist College Information System using Microsoft Visual Studio 2010 programming language, Microsoft Office Access 2007, and Crystal Report 8.5. The results of making the system are optimal computer use and simplify the financial management of the Simbolon Adventist College and assist in the process of inputting school financial data and presentation of reports.
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