The purpose of this study is to partially prove the influence of CSR, Company Size, Leverage, Profitability to Company Value with managerial ownership and independent commissioners as a Moderating variable. While the specific targets to be achieved are; to prove that managerial ownership and independent commissioner variables greatly influence or weaken the relationship of CSR Variables, Company Size, Leverage, Profitability to Company Value. This research is categorized into descriptive research using quantitative methods that are causality. Whereas the method that will be used in achieving the goal by using some descriptive statistical analysis techniques with the classic assumption test tool, besides that hypothesis testing consists of; coefficient determinant test (R2), partial significance test (t test) and calculation of Moderated Regression Analysis (MRA) with SPSS.The population used in this study is a coal mining company that is on the Indonesia Stock Exchange (IDX) during the 2014-2018 period with sampling according to predetermined criteria.
Company management (agent) is the party most concerned to practice earnings management to deceive the users of financial statements so that management gain private gain (obtaining privat gains). In addition, firms with high leverage ratios are influential in performing earnings management practices because the company is in default. The existence of the principle of good corporate governance is expected to minimize earnings management resulting in financial statements do not describe the fundamental value of the company actually.The study aims at stating wheader is proves significant influence between the institutional ownership, the composition of independent commissioners, the size of the board of directors, the size of the company and the leverage on earnings management.The results of research on non-bank companies listed in LQ 45 in Indonesia Stock Exchange year 2013-2016 show that partially the composition of independent commissioners, firm size and leverage have a positive effect on earnings management. When tested simultaneously indicate that instisional ownership, composition of commissioner independent, the composition of the board of directors, the size of the company and leverage have a significant effect on earnings management. The size of the company is a research variable that has a dominant influence on earnings management, because the larger the size or scale of the company it will be easier for the company in obtaining funding sources, both internal and external.
Selain karakteristrik pekerjaan, kepuasan kerja karyawan juga ditentukan budaya kerja yang terjadi dalam internal BKM. Budaya kerja di BKM ditujukan menciptakan nilai berlaku jujur, saling menghormati, bertanggung jawab, saling percaya, menumbuhkan inovasi dan kreativitas karyawan untuk kenyamanan anggota, setia kawan, disiplin dan kekeluargaan. Perkembangan BKM saat ini terdorong adanya budaya kerja namun dalam perjalanannya, kestabilan karyawan menimbulkan dampak balik terhadap budaya kerja yang dapat berpengaruh pada kinerja karyawannya. Tujuan penelitian untuk menguji pengaruh karakteristik pekerjaan terhadap kinerja karyawan dan kepuasan kerja karyawan dengan variabel moderator budaya kerja pada BKM di Kota Probolinggo. Penelitian ini dengan pendekatan asosiatif kausal, sampel yang digunakan sebanyak 120 orang karyawan dari 29 BKM di Kota Probolinggo. Analisis data dengan moderated regression analysis. Hasil penelitian menunjukkan bahwa karakteristik pekerjaan berpengaruh signifikan terhadap kinerja karyawan dan kepuasan kerja dengan variabel moderator budaya kerja pada Badan Keswadayaan Masyarakat (BKM) Di Kota Probolinggo.
Abstract This research was conducted on 4 cigarette companies listed on the Indonesia Stock Exchange with financial statements in 2013 - 2017 with the aim to determine the influence of Earning Per Share (EPS), Price Earning Ratio (PER) and Debt to Equity Ratio (DER) simultaneously and partially on the share price of Cigarette Companies listed in IDX in 2013 – 2017. This type of research uses causal research. Data is collected by documentation, data analysis methods in the form of multiple linear regression analysis. The results showed that there was a significant influence of EPS, PER and DER simultaneously on the share price, there was a significant influence of EPS partially on the share price, while the variables PER and DER partially had no significant effect on the share price of cigarette companies listed on the Indonesia Stock Exchange (IDX) year 2013 – 2017. Variable EPS that has a dominant effect on the share price with the value of Standardized Coefficients Beta = 0.870. Keyword: EPS, PER, DER, Share Price.
This study to determine effect quality of personnel administration services on employee performance in the Treasury and Regional Cash Fields of Probolinggo City, and determine effect of employee job satisfaction on employee performance in the Treasury and Regional Cash Fields of Probolinggo City. This type of research is causal research . The method of data collection by questionnaire, a sample of 47 employees of the Treasury and Regional Cash of the City of Probolinggo with a sampling method that is saturated sample. Data analysis method in the form of multiple linear regression analysis. The results that employee job satisfaction has a significant influence on employee performance variables in the Treasury and Regional Cash Fields of Probolinggo City.
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