This study aims to determine whether there is an influence of Institutional Ownership Structure, Debt to Equity Ratio, and Debt to Asset Ratio to the Earnings Management partially or jointly. The method used in this research is descriptive method verification with a quantitative approach sourced from the annual financial statements on manufacturing companies sub sector of food and beverage, and literature studies. The sampling technique uses non probability sampling with purposive sampling technique. The data obtained were analyzed by testing the classic assumption, multiple linear regression analysis and hypothesis testing using t test and f test. This study uses the SPSS version 26 program to process data. The results of this study indicate that, Institutional Ownership Structure does not affect the Earnings Management, Debt to Equity Ratio (DER) have a negative and significant effect the Earnings Management, Debt to Asset Ratio (DAR) have a positive and significant effect the Earnings Management. And simultaneously Institutional Ownership Structure, Debt to Equity Ratio, and Debt to Asset Ratio have a affect the Earnings Management. Keyword : Institutional Ownership Structure, Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Earnings Management.
Perbankan merupakan sebuah industri keuangan yang memiliki keterkaitan dengan aktivitas masyarakat sehari-hari. Penelitian ini ditujukan untuk mengetahui pengaruh Biaya Operasioal terhadap Pendapatan Operasional, Capital Adequacy Ratio dan Loan to Deposit Ratio terhadap Return On Asset pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metode yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan menggunakan teknik analisis regresi liner berganda. Pemilihan sampel menggunakan teknik purposive sampling. Hasil uji parsial menunjukkan bahwa BOPO memiliki pengaruh negatif dan signifikan terhadap ROA, CAR tidak memiliki pengaruh terhadap ROA dan LDR tidak memiliki pengaruh terhadap ROA. Berdasarkan hasil penelitian didapatkan bahwa profitabilitas perusahaan tidak selalu dipengaruhi oleh faktor modal dan kredit dan penelitian ini dapat digunakan sebagai pendukung dalam pengambilan keputusan bagi investor dalam berinvestasi
ABSTRAKBerdasarkan analisis situasi dan kondisi mitra, yaitu MTsS. Miftahul Huda Tegalwaru-Karawang, terdapat masalah pokok yang dialami oleh sekolah ini, yakni berupa masalah dalam teknis pelaksanaan proses pembelajaran dimasa pandemi covid-19. Hal ini dikarenakan belum siapnya Pembelajaran Jarak Jauh (PJJ). Banyak guru yang bertugas di MTs Miftahul Huda masih kurang melek pemanfaatan teknologi khususnya dalam pemanfaatn website Youtube sebagai media pembelajara untuk pembelajaran jarak jauh. Maka dari itu, pemecahan masalah tersebut sejalan dengan tujuan pelatihan ini, yakni memudahkan guru-guru MTsS. Miftahul Huda dalam proses pembelajaran Jarak Jauh dengan pemanfaatan teknologi khususnya penggunaan model pembelajaran Flipped Classroom Instruction. Flipped Classroom merupakan proses pembelajaran yang didalamnya terdapat video dari pengajar atau berbasis online (youtube) berisikan materi pembelajaran. Metode yang digunakan dalam pelatihan ini ialah metode ceramah dan praktikum. Kegiatan pelatihan dilakukan selama satu hari dan melibatkan 30 guru MTsS. Miftahul Huda Tegalwaru Karawang. Hasil dari pelatihan tersebut, sekitar 80% guru-guru MTs. Miftahul Huda menjadi lebih mengetahui model pembelajaran yang dapat digunakan secara jarak jauh dengan pemanfaatan teknologi, yakni pemanfaatn website Youtube sebagai media pembelajaran dalam model pembelajaran Flipped Classroom dan bisa diasumsikan model pembelajaran tersebut efektif digunakan pada masa pandemic covid-19 ini. Kata Kunci: pelatihan; flipped classroom; technology; PJJ. ABSTRACTBased on the analysis of the situation and condition of the partner, namely MTsS. Miftahul Huda Tegalwaru-Karawang, there are main problems experienced by this school, namely problems in the technical implementation of the learning process during the COVID-19 pandemic. This is because of distance teaching and learning are not ready yet. Many teachers are still less literate in the technology used for distance teaching and learning process. Therefore, the problem solving is in line with the purpose of this training, which is to facilitate MTsS. Miftahul Huda teachers in the distance teaching and learning process by utilizing technology, especially the use of the Flipped Classroom Instruction learning model. Flipped Classroom is a learning process in which there are videos from teachers or online-based (youtube.com) containing learning materials. The methods used in this training are lecture and practicum methods. The training activity was carried out for one day and involved 30 teachers of MTsS. Miftahul Huda Tegalwaru Karawang. As a result of the training, around 80% of teachers of MTs. Miftahul Huda became more aware of the learning model that can be used remotely with the use of technology, namely the use of the Youtube website as a learning medium in the Flipped Classroom learning model and also it can be assumed that the learning model is effectively used during this COVID-19 pandemic. Keywords: training; flipped classroom; technology; PJJ.
The purpose of this research is to find out and analyze the effect of working capital and liquidity on profitability, either partially or simultaneously. The method in this study uses descriptive and verification methods, this research begins by using the analysis of working capital as a variable X₁. Then Liquidity as a variable X₂. And finally Profitability as variable Y. The population in this study is all food companies and the minimum listed on the Indonesia Stock Exchange (IDX) in the period 2013-2019. The sampling technique used in this research is non-probability sampling with purposive sampling technique. Based on the sampling criteria as described above, the number of samples used in this study were 6 companies. The results of the research partially prove that the working capital variable has an effect on Return On Equity, the results of the partial test prove that the variable Current Ratio has an effect on Return On Equity and the research results simultaneously (together) Working Capital and Current Ratio have a significant effect on Return On Equity in food and beverage companies listed on the IDX for the period 2013-2019. Keywords: CR, Working Capital, ROA
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