This study aims to determine the factors of the use of non-cash payments to the consumption levels of Pematangsiantar City students. The population in this study were students of Accounting Department in the seventh semester at STIE Sultan Agung Pematangsiantar as many 167 people. This study used quantitative data in the form of a questionnaire. Data analysis techniques used in this research are classic assumption test, multiple linear regression, determination test, F test and t test. The results showed that the perceived usefulness, perceived ease of use and perceived trust had a positive and significant effect on student consumption levels. This is because students prefer to make any purchases (consumption) using non-cash payments. The benefits of non-cash payments can be used anywhere, easy to carry, more secure and has trust in the accuracy of the transactions made.
Tujuan penelitian ini untuk mengetahui gambaran leverage, profitabilitas, ukuran perusahaan dan nilai perusahaan, pengaruh leverage dan profitabilitas terhadap nilai perusahaan baik secara simultan maupun parsial serta kemampuan ukuran perusahaan dalam memoderasi hubungan leverage dan profitabilitas dengan nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2013-2017. Populasi dalam penelitian ini sebanyak 18 perusahaan dan kriteria pengambilan sampel menggunakan purposive sampling sehingga sampel dalam penelitian ini sebanyak 6 perusahaan. Desain penelitian yang digunakan adalah penelitian kepustakaan. Teknik analisis data menggunakan uji asumsi klasik, analisis deskriptif kualitatif dan kuantitatif. Hasil penelitian menunjukkan leverage, profitabilitas dan nilai perusahaan mengalami penurunan sedangkan Size mengalami peningkatan. Hasil uji hipotesis pertama menunjukkan bahwa secara simultan leverage dan profitabilitas berpengaruh terhadap nilai perusahaan, sedangkan secara parsial leverage berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan dan untuk nilai profitabilitas berpengaruh positif dan signifikan. Hasil uji hipotesis kedua disimpulkan bahwa ukuran perusahaan mampu memoderasi namun tidak signifikan hubungan leverage dan profitabilitas dengan nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2017.Kata Kunci: Leverage, Profitabilitas, Ukuran Perusahaan dan Nilai Perusahaan
The improper company’s financial condition can affect the company’s performance to stay on track in the airline’s competition. The company should be gaining extra efforts, especially the management system, to achieve the company goal of obtaining the maximum profit. This study aimed to analyse the financial distress of Indonesian airline companies. This study was designed using a quantitative approach through secondary data collected from the financial report of the Indonesia Stock Exchange (IDX) from 2016 to 2020. The data were analysed using the Altman Z-Score. The variable of this study includes working capital to total assets, retained earnings to total assets, earnings before interest and taxes to total assets, market value of equity to book value of total liabilities and sales to total assets. The results of the study revealed that PT. Garuda Indonesia faced the financial difficulty that potentially led to bankruptcy risk. Evidence on the basis of Altman Z-Score value of PT. Garuda Indonesia in 2016-2020 is less than 1.81. In 2020, PT. Garuda Indonesia suffered high losses due to the impact of the COVID-19 pandemic.
This study aims to examine the effect of Intellectual Capital (IC) on the financial performance of Return On Equity (ROE) of companies in the pharmaceutical sub sector. The population in this study is the financial statements of companies in the pharmaceutical sub sector listed on the Indonesian Stock Exchange during the 2017-2021 period. This study used purposive sampling with 8 companies and 40 observations. This study used quantitative data. Data collection techniques using documentation techniques. Data analysis techniques used in this research are classic assumption test, simple linear regression, F test and t test using the SPSS 21 version as a data processing program. The results showed that the intellectual capital had a positive and significant effect on financial performance. This finding indicates that the more efficient and effective a company is in managing its IC, the more it will improve the company's financial performance. The company's ability to generate profit with the total equity owned by the company is increasing with the company using and making the most of its IC. So this research proves that IC plays an important role in the formation of added value and contributes to improving the company's financial performance. This finding also confirms the resource based theory, that intellectual capital owned by companies is able to create competitive advantages for companies so that they can improve company performance for the better, one of which is increasing company profits.
This study examines the effect of good corporate governance and financial performance on the value of state-owned enterprises (SEOs). The population of this study was all companies listed on the Indonesia stock exchange, with a sample of 20 SEOs companies in 2015-2019. The independent variables in this study were Good Corporate Governance with the Independent Board of Commissaries and the Audit Committee and financial performance with the Return on Equity proxy. The dependent variable in this study was the value of SEOs with the price to book value proxy. Hypotheses were tested using SPSS 21.0 software, and data were analysed using multiple linear regression tests. This study found that the Independent Board of Commissaries had a negative and significant effect on the value of SEOs; Audit Committee had a positive and significant effect on the value of SEOs. On the other side, ROE has a negative and insignificant effect on the value of SEOs.
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