The aims of this study are to examine and analyze, First the direct effect of financial decision and dividend policy on firm value, second the indirect effect of financial decision and dividend policy on firm value, and investment decision as mediation variable. This study was performed on the firms listed in the Indonesia Stock Exchange (BEI) During 2014 to 2017 period. The data collection was done by using purposive sampling while the population is chosen based on population criteria. The Firm involved as research sample with the number are 72 firms. The method of data analysis is multiple regression analysis and Sobel Test used to test for mediation variable. The research findings show that the indirect effect of funding decisions and dividend policy with investment decisions as mediation on firm value is significant.
The objective of this study is to determine the feasibility of an investment in a drinking water supply system (SPAM) project in Gresik. Investment feasibility research is research into whether or not an investment project is feasible. The methodology used in this study there are three methods, namely: (1) Net Present Value (NPV) method, (2) Internal Rate of Return (IRR) method, and (3) Payback Period (PP) method. The results of the analysis of the feasibility study using the WACC. The calculation result of the Net Present Value (NPV) is positive and the value of the Internal Rate of Return (IRR) is greater than the WACC, so that the Drinking Water Supply System (SPAM) Project is declared feasible. The Payback Period for the investment using the Payback Period method is also feasible in terms of return on capital.
This study aims to examine and analyze (1) the indirect effect of iFree Cash Flow on firm value through the investment Opportunity Set mediation. (2) the indirect effect of Company Size on firm value through the mediation of Investment Opportunity Set. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a data period of 2014 to 2017. Data collection was carried out using purposive sampling techniques and population based on population criteria. Research sample companies and the number of research samples are 72 companies. Data analysis methods are Path Analysis and Sobel Test which are used to test the investment opportunity set mediation variables. The results showed that the investment opportunity set can mediate the effect of free cash flow and dividend policy on firm value.
This study aims to examine and analyze (1) the indirect effect of capital structure on firm value through the investment opportunity set mediation, (2) the direct effect of capital structure on firm value which is moderated by economic growth. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) with data from 2015 to 2018. The data was collected using purposive sampling technique and the population was based on population criteria. The research sample companies are saturated or census samples and the number of research samples is 15 companies.The data analysis method is Path Analysis and Sobel Test which are used to test the investment opportunity set mediation variable. The results showed that the effect of capital structure on firm value was mediated significantly by IOS. Meanwhile, economic growth significantly moderates the effect of capital structure on firm value.
The application of standard operating procedures on the micro, small, and medium enterprise retail industry was critical since this type of enterprise employs the majority of national workforces and has become the most significant sector in Indonesia's economic growth. The purpose of this study was to investigate the business process and develop standard operating procedures for the debt payment process at one of the representative retailers in East Java Province, Indonesia, PO Dolopo Grosir. This study was part of a descriptive and qualitative study. Interviews and observations were also used to obtain data. According to the research, the development of a business process diagram would be the standard operating procedure during the debt payment process. Business Process Modeling develops this SOP creation activity further by adding several related artifacts such as data and business rules. The business process model modeled with BPMN can be used by parties who understand technical matters to be translated into information system needs.
This study aims to describe and analyze the practice of accountability for managing waste in waste management in companies that are engaged explicitly in managing waste.
Research on environmental accountability and accounting has so far been dominated by explanations of environmental accounting application activities with hospital objects.There is still limited research that considers cultural themes and values that underlie the concept of accountability on objects other than hospitals. This study uses a qualitative method with an interpretive paradigm. The results of the study show that the accountability carried out by waste management companies includes environmental, social, economic, and highest accountability to God by emphasizing the value of honesty. The implication of the value of honesty is considered a tool for self-control to raise awareness of maintaining a relationship with God, humans, and the environment. Thus, the value of honesty is an expression of the balance underlying the accountability of waste manag ement.
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