Penelitian ini bertujuan untuk menganalis perbedaan rasio kemandirian keuangan, fleksibilitas keuangan, solvabilitas operasional, solvabilitas jangka pendek, solvabilitas jangka panjang, dan solvabilitas layanan pemerintah daerah se-Provinsi Jawa Tengah Sebelum dan Saat Pandemi Covid19. Dalam penelitian ini, terdapat 35 Pemerintah Kabupaten dan Kota di Provinsi Jawa Tengah yang menjadi sampel penelitian dengan menggunakan teknik pengambilan sampel sensus atau sampel jenuh. Alat analisis yang digunakan dalam penelitian ini adalah Uji Beda. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan rata-rata rasio kemandirian keuangan dan solvabilitas operasional Pemerintah Daerah Kabupaten dan Kota di Provinsi Jawa Tengah sebelum dan saat pandemi Covid19. Sedangkan untuk rasio fleksibilitas keuangan, solvabilitas jangka pendek, solvabilitas jangka panjang dan solvabilitas layanan tidak terdapat perbedaan rata-rata sebelum dan saat pandemi Covid19.
Kata Kunci: Kemandirian Keuangan, Fleksibilitas Keuangan, Solvabilitas Operasional, Solvabilitas Jangka Pendek, Solvabilitas Jangka Panjang, Solvabilitas Layanan, Kinerja Keuangan Daerah, Pandemi COVID19, Jawa Tengah.
Organizational cynicism is now an important topic in the academic and business community, but the research relating to organizational cynicism is relatively neglected. Several studies that have examined the impact of organizational cynicism on job performance directly still show different results. This study strives to overcome this research gap by examining the impact of organizational cynicism on job performance by using variables of workplace spirituality as a moderating variable. The research data was taken from the supervisor and nurse from 7 private hospitals in the Pekalongan. The samples of this study were 176 respondents. The sampling technique was using convenience sampling. This research used a survey method with a quantitative approach and using the Partial Least Square (PLS) analysis tool with the help of WarpPLS 3.0. The results showed that organizational cynicism directly affects job performance. The results also show that spirituality in the workplace has a positive effect on job performance. Tests related to the effects of moderation suggest that workplace spirituality moderates the relationship of organizational cynicism on job performance. This study opens new avenues for research on organizational cynicism and carries implications for theory and practice.
This study aims to determine the effect of ESG performance, institutional ownership, insider ownership, block holder ownership, and foreign ownership on the cost of capital and investment of research and development (R&D). The sample of this study is companies listed on the Indonesia Stock Exchange (BEI) for 2016-2020. The sample selection uses the purposive sampling method and collects through the Thomson Reuters Database and annual report. The results of this study indicate that ESG performance, institutional ownership, and foreign ownership have a negative significant effect on the cost of capital, insider ownership has a positive significant effect on the cost of capital, but block holder ownership does not show a significant relationship to the cost of capital. As for the relationship to research and development investment, only ESG performance, institutional ownership, and foreign ownership have a positive significant effect, the other two types of ownership have a negative and significant effect.
This study aims to analyze the role an investment intersest in mediating the investment knowledge, the investment motivation, and minimum investment capital on investment decisions. It used a survey and questionnaire to collect the data with using a proportionate stratified random sampling with Slovin formula. A hundred respondents as the investor of Indonesian Stock Exchange located in Pekalongan were taken as the sample. Meanwhile, it used a multiple linear regression and a path analysis for the data analysis technique. Partially the results shows the investment knowledge, the investment motivation, and minimum investment capital have a significantly affected on the investment decisions. Furthermore, from the path test, it shows the investment interest has significantly mediated the investment knowledge, the investment motivation, and a minimum investment capital on the investment decisions.
Keywords: the investment knowledge, the investment motivation, a minimum investment capital, the investment decisions
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