bluuebunny/crossref_metadata_2025 huggingface dataset:
Virtual Addiction to Video Games: Debut of Obsessive-Compulsive Disorder- Case Report and Short Review of the Literature
Authors: Moroianu Lavinia-Alexandra , Moroianu Marius , Curis Cecilia , Ardeleanu Iasmina-Raisa , Sargu Gabriela Dumachita , Ardeleanu Valeriu
Published: May 2024

Introduction: Addiction is a complex condition that can be caused by substance abuse or psychological disorders related to behaviors such as gambling, food, sex, or internet gaming. A person with addiction may experience problems in inhibiting impulsivity and delaying gratification.The term “internet addiction” was first used in 1995, and it can cause a loss of control, social isolation, problems in relationships and career. Internet Gaming Disorder is characterized by a repetitive and prolonged engagement in gaming that leads to a variety of cognitive and behavioral symptoms, including social withdrawal, sleep disturbances, and obsessive-compulsive thoughts and behaviors. The physiological basis of addiction is related to the reward system in the brain, which releases dopamine in response to positive experiences. Individuals with addiction usually have problems with impulsivity and gratification, which are associated with changes in the frontal cortex. The epidemiology of internet addiction is still unclear, but it is associated with a range of personality traits.

Materials and methods: we studied PubMed database to find articles related to the subject of video game addiction in relation to obsessive-compulsive disorder, for the period 2013 - 2023. We have found a number of 17 studies, the search key being “video-games addiction - obsessive - compulsive disorders”. Also, we chose to present a case of 23-year-old male presented with psychomotor agitation, anxiety, lack of sleep, and gaming addiction (17hours/ day) in the emergency psychiatric service. The patient had no psychiatric history or chronic illnesses.

Results: The case highlights the impact of internet gaming addiction, particularly during the pandemic. The patient experienced symptoms of obsessive thoughts, social retraction, and psychotic symptoms, which are commonly associated with gaming addiction. Treatment with antipsychotic medication was effective in reducing symptoms. Further research is needed to understand the neurobiological mechanisms and risk factors associated with internet gaming addiction.

Conclussion: Addiction can stem from both substance abuse and psychological disorders, making it a complex issue. Internet gaming disorder is a specific form of addiction that involves prolonged and excessive gaming behavior. Despite ongoing debates about diagnostic criteria and a lack of population-based studies, it is clear that internet usage has dramatically increased. The case report presented in this context demonstrates the connection between addiction and mental illness, underscoring the importance of a comprehensive approach to addiction treatment that includes addressing underlying mental health concerns.
Socio-Medical Considerations Regarding Knee Pathology in Patients Undergoing Treatment in the Physical Medicine and Rehabilitation Ambulatory
Authors: Albadi Irina , Cioara Alexandra-Liliana , Ionescu Diana-Elena , Chirila Sergiu
Published: May 2024

Knee pain, one of the most frequent symptoms for which a patient enlists the help of Physical Medicine and Rehabilitation Ambulatory services is caused by a pathology that mainly includes chronic knee osteoarthritis (a chronic degenerative rheumatic disease) and post-traumatic injuries (fractures, sprains, ligament or meniscal injuries). The knee joint is one of the most strained joints, on one hand by extreme physical effort, prolonged orthostatism or increased body weight; on the other hand, by the injuries to which it is exposed. The purpose of this study is to analyse and objectify whether there are differences in regards to socio-medical considerations, comparing chronic knee osteoarthritis and post-traumatic knee injuries.
The Impact of Training Service Quality on Postgraduate Student Satisfaction: a Case Study of a Public University from Vietnam
Authors: Anh Pham Tuan
Published: May 2024

Purpose: This study examines important characteristics that affect student satisfaction with the graduate training services of the University of Commerce.
 
Theoretical framework: Research models are developed based on service quality measurement models based on customers' desires and perceptions, such as models using the SERVQUAL scale.
 
Research method: the author uses qualitative methods combined with quantitative methods using a non-probability stratified sampling survey method to analyze 216 postgraduate students of the University of Commerce.
 
Results and discussion: According to research results, while most components of the University of Commerce's graduate training services are highly appreciated by students, other elements need to be maintained and improved. more good. Research results have identified a key factor (Trust & Quality of the training program) that affects the satisfaction of graduate students at the University of Commerce.
 
Research Implications: The research results serve as a foundation for making a variety of proposals and recommendations to support the long-term development of postgraduate training services in emerging countries.
 
Originality/value: Research results have identified a key factor: Trust & Quality of the training program that has the greatest impact on the satisfaction of graduate students at the University of Commerce.
Preservation Solutions for Cuc Phuong National Park From a Tourism Perspective
Authors: Sinh Bui Duc
Published: May 2024

Purpose: the purpose of this paper is to present solutions to preserve cuc phuong national park from tourism view
 
Methods: The study employs qualitative methods including synthesis, inductive and explanatory methods. The overall purpose of this study is to obtain the understanding of Cuc Phuong National Park residents’ perceptions and satisfaction toward tourism impacts as well as their attitudes for tourism development. Besides that, this study also points out the main issues of current ecotourism strategies in Cuc Phuong National Park. Based on the results, ecotourism strategies were proposed to response to ecotourism criteria. The interview questions and questionnaire were developed in English To gain an in-depth understanding of local householders’ perceptions on ecotourism and the current ecotourism strategies in Cuc Phuong National Park.
 
Results and Discussion: to improve the efficiency of conservation activity, Cuc Phuong National Park should give more power for local people in implementing and managing activities. Besides that, the law enforcement about illegal activities must to enhance in order to catch of the current context. Based on the practical observation of researcher, the current law is too weak to prevent the illegal activities. Therefore, stronger law policies are very necessary to promulgate soon and implement in strict and opened ways.
 
Originality/Value: the results of study and the author’s proposed strategies will help Cuc Phuong National Park improve tourism activities in a sustainable way, harmony among benefits, especially focus on community and conservation. Besides that, it also helps the local government, tour-operators and tourism promoters be aware of real concerns, issues of current tourism activities in Cuc Phuong National Park and then have appropriate program designs and actions to be effective, satisfying community benefits and minimizing the problems for the natural environment.
PENGARUH PROFITABILITY, LIQUIDITY, DAN LEVERAGE TERHADAP EARNINGS QUALITY DENGAN MODERATOR FIRM SIZE
Authors: Aslam Maghveera , Tjakrawala F.X. Kurniawan
Published: May 2024

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, liquidity, and leverage on earnings quality with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This research used 65 samples and 325 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that profitability and leverage have a significant positive effect on earnings quality, while liquidity has no significant effect on earnings quality. Firm size as a moderating variable has a negative effect of profitability on earnings quality.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR
Authors: Wiyogo Yones , Ekadjaja Agustin
Published: May 2024

The purpose of this research is to determine the effect of capital structure on dividend policy, the effect of liquidity on dividend policy, the effect of profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019period. The sample was selected using purposive sampling method and the data validated were 50 companies. This research used multiple regression analysis assisted by the Eviews 9 and Microsoft Excel 2013 programs. The results show that the capital structure and liquidity do not have a significant effect on dividend policy while profitability has a significant effect on dividend policy. The implication of this research is that the level of capital structure and liquidity does not guarantee the level of dividends distributed. Meanwhile, low profitability will cause an increase in the amount of dividends that will be distributed.
PENGARUH LIQUIDITY, FOREIGN OWNERSHIP, DAN GOOD CORPORATE GOVERNANCE TERHADAP DIVIDEND POLICY
Authors: Setiawan Kevin Hans , Bangun Nurainun
Published: May 2024

The purpose of this study is to determine the effect of liquidity, foreign ownership, and Good Corporate Governance on dividend policy on manufacturing companies that listed on Indonesia Stock Exchange on 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 38 companies. Data processing techniques using multiple regression analysis what helped by Eviews 12 program. The result of this study stated that liquidity had a significant effect on dividend policy. While foreign ownershipand Good Corporate Governance didn’t have significant effect on dividend policy. This study also stated that independent variable liquidity, foreign ownership, and Good Corporate Governance simultaneously have a significant effect on dividend policy. The implication of this study is the need to increase company’s liquidity to increase dividend policy on the company.
FAKTOR – FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI MODERASI
Authors: Veronica Angela , Widyasari Widyasari
Published: May 2024

This study aims to observe the effect of institutional ownership, company size, and conflict of interest on accounting conservatism in manufacturing industry that was listed in Indonesia Stock Exchange during the research period. The study period starts from January 1, 2018 to December 31, 2020. The research finds that fixed effect model is the best model used in this study. Independent variables which are institutional ownership and conflict of interest were found not affect accounting conservatism significantly. However, this study found that company size had positive and significant effect to the accounting conservatism level. Leverage as a moderating variable was found not able to moderateeach independent variables on accounting conservatism.
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DALAM INDUSTRI MANUFAKTUR
Authors: Christilla Dessya , Susanti Merry
Published: May 2024

Some companies tend for using earnings management to decorate their financial statements, this will make the financial statements do not look as they should. The goal of this study is to research the effect of profitability, leverage, firm size, and institutional ownership on earnings management of manufacturing companies listed in IDX between 2017 and 2020. Purposive sampling was used to obtain the samples, which results in a total of 260 companies. Panel data regression model was used as the data model, and the data is processed using Eviews version 12. The results shows that profitability and leverage have a significantly positive effect on earnings management, whereas firm size has a significantly negative effect on earnings management, and institutional ownership has a positive but insignificant effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR
Authors: Setiawan Setiawan , Wijaya Henryanto
Published: May 2024

This study aims to determine the effect of Return on Assets, Company Size, Debt to Equity Ratio, Current Ratio, and Company Age on Timeliness of Financial Reporting in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample taken using purposive sampling method and valid data are 57 companies. The data processing technique is logistic regression analysis using EVIEWS version 10 and Microsoft Excel 2010. The results of this study indicate that Return on Assets, Company Size, Debt to Equity Ratio, and Company Age have no significant effect on the timeliness of financial reporting. While the Current Ratio has a negative and significant effect on the timeliness of financial reporting. The implication of this research is that investors can pay attention to the timeliness of financial reporting in making investment decisions which can be seen through the value of Return on Assets, Company Size, Debt to Equity Ratio, Current Ratio, and Company Age.
PENGARUH PENURUNAN TARIF PPH, SANKSI PAJAK DAN MODERNISASI PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM JAKARTA BARAT SELAMA PANDEMI COVID-19
Authors: Natascha Carisa , Trisnawati Estralita
Published: May 2024

This research targets at how the impact of the very last PPH discount, tax sanctions, and tax service modernization on taxpayer compliance of west Jakarta MSMEs throughout the covid-19 pandemic. The purposive sampling method became used for this sample and the entire legitimate information turned into a hundred Respondents. The processing strategies the usage of a couple of regression evaluation information helped by using the SPSS software (Statistical Product and provider answer) for windows released 20 and Microsoft Excel 2013. The results of this have a look at implying that final PPH reduction, tax sanctions, and tax service modernization have effective effects on taxpayer compliance. The implication may be given as an enter and know-how approximately taxes and wish that by using the information this is given in the thing of tax compliance ought to help the authorities to elevate tax incomes.
PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020
Authors: Michaelsan Michaelsan , Yuniarwati Yuniarwati
Published: May 2024

The audit committee is a committee created by the board of commissioners whose task is to carry out inspections or research deemed necessary on the implementation of the functions of the board of directors in managing the company. The audit committee is an important component that must exist in companies listed on the Indonesia Stock Exchange, therefore the Indonesia Stock Exchange requires to form and have an audit committee chaired by an independent commissioner. The existence of an audit committee is expected to improve the quality of internal control which is ultimately intended to provide protection to shareholders and other stakeholders. This study aims to analyze and prove the effect of the audit committee, the influence of independent commissioners, and the influence of profitability on tax avoidance. The sample selection in this study used a purposive sampling method, which is a sampling method, in which samples taken from the population must meet the criteria in accordance with the objectives or research problems. The results of this study are the audit committee has a negative effect on acceptable tax avoidance. Independent commissioners have a negative effect on acceptable tax avoidance. Profitability has a positive effect on tax avoidance rejected.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RASIO, RETURN ON ASSETS, AND FIRM SIZE TERHADAP FIRM VALUE MANUFAKTUR
Authors: Gorase Evan , Iskak Jamaludin
Published: May 2024

This study aims to understand how Firm Value influenced by Current Ratio, Debt to Equity Ratio, Return on Assets, and Firm Size to Firm Value (PBV) to manufactured company that listed on the Indonesia Stock Exchange on 2018-2020 period. Data were obtained by using multiple regression model and E-views 12 software with manufactured company in Indonesia as an object. To get a valid result, purposive sampling was used as sampling technique and get 69 company as main sample and approached by using multiple linear regression analysis & statistic descriptive. Result shows that Current Ratio has a significant influence on firm value. Despite the fact, T-test also shows that debt to equity ratio, return on asset and firm size has no significant influence on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI KEBANGKRUTAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR
Authors: Hon Elvin , Nariman Augustpaosa
Published: May 2024

This research aims to examine the effect of cash flow, profitability, and leverage on the predicition of corporate bankruptcy in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. This study used a purposive samnpling method and obtained 19 companies and total of samples in this study were 57 samples. The method in this study used logistic regression analytics with Eviews12 and Microsoft Excel. The results of this study shows that cash flow, profitability, and leverage has an insignificant effect on prediction of corporate bankruptcy. Then, the cash flow variables. profitability, and leverage simultaneously has an effect on prediction of corporate bankruptcy.
ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR PERIODE 2017-2019
Authors: Yunilia Inda , Sha Thio Lie
Published: May 2024

This study aims to determine the effect of investment decision, managerial ownership, company growth, and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selected by purposive sampling method and valid data is 25 companies. The data processing technique uses multiple regression analysis assisted by the Eviews 12 and Microsoft Excel program. The results of this study indicate that investment decision has a significant positiveeffect on firm value, while managerial ownership, company growth and profitabilityhave a insignificant positive effect on firm value. The implication of this research shows that the importance of company value for investors is necessary to increase the company's performance in order to attract investors to invest.
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN CONSUMER GOODS DI INDONESIA
Authors: Auria Irda , Bangun Nurainun
Published: May 2024

The purpose of this study was to determine the effect of the investment opportunity set, free cash flow, and leverage on earnings quality. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used was purposive sampling with predetermined criteria. Earnings quality is determined by discretionary accruals. The results of this study stated that the investment opportunity set and free cash flow did not have a significant effect on earnings quality. While leverage had a significant effect on earnings quality.
KAITAN PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA LQ 45
Authors: Halim Aurelia Winetha , Sugiarto Elizabeth
Published: May 2024

This study was conducted to determine the correlation between profitability, firm size, leverage, and liquidity in companies listed on the LQ 45 in Indonesia Stock Exchange. The sample selected using a purposive sampling method and 25 companies was chosen with the amount of data that could be used were 91. The data was processed using the IBM application version 22. Using non-parametric research with The Spearman Rank Correlation test results that the profitability variable has a strong, positive and significant correlation to dividend policy, the firm size variable has a weak, negative and insignificant correlation to dividend policy, the leverage variable has a moderate, negative and significant correlation to dividend policy, and the liquidity variable has a weak, positive and significant correlation to dividend policy. The results of this study show that companies that convey high profitability, leverage and liquidity can give a signal rather than the company will give a high dividend or not.
PENGARUH COVID-19, UKURAN PERUSAHAAN, LEVERAGE, DAN GROWTH TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020
Authors: Natanael Ryan , Imelda Elsa
Published: May 2024

This research aims to test the effect of COVID-19, firm size, leverage and growth towards firm perfomance of manufacturing companies listed in Indonesia Stock Exchange for the period 2018 to 2020. The sample was chosen using purposive sampling method and the data used are 72 companies and with a total of 216 total data. The data are then processed using multiple linear regression analysis using the software spss (statistical product and service solution) version 26. This research found that firm size and growth both affect firm performance positively and significantly. This research also shows that leverage have a significant but negative effect towards firm performance. Lastly, this research shows that COVID-19 have a negative but insignificant effect towards firm performance.
PENGARUH PROFITABILITAS, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE
Authors: Gibrillia Audi , Sudirgo Tony
Published: May 2024

The main purpose of this research is to determine whether there is an influence between profitability, leverage and firm size on tax avoidance on listed manufacturing companies in Indonesia Stock Exchange (IDX). The sample of this study used a purposive sampling method and started from the 2018-2020 period by utilizing 210 data consisting of 70 companies engaged in manufacturing. The data processing technique using multiple regression analysis and assisted by the software program used in this study to process the data is Eviews 12. The results of this study indicate that profitability has a negative effect on tax avoidance, while leverage has a positive effect on tax avoidance. While the size of the company has no effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: Muinatah Wira , Sudirgo Tony
Published: May 2024

This study aims to examine and obtain empirical evidence of the effect of profitability, leverage, firm size, and net working capital on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected using a purposive sampling method in accordance with predetermined criteria and obtained as many as 78 manufacturing companies. Data processing was carried out using E-views 12 software, the model chosen was the fixed effect model and analyzed using panel data regression. This study shows that profitability has a significant positive effect on cash holding, leverage has a significant negative effect on cash holding, firm size has a positive and no significant effect on cash holding, net working capital has a negative and no significant effect on cash holding.
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI
Authors: Anastassia Cindy , Setijaningsih Herlin Tundjung
Published: May 2024

This research aims to determine the effect of activity, liquidity and solvency on dividend policy with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Dividend policy is still an issue because dilemma between interested parties have different goals. The purpose of investors is to get returns, while companies want to continue to develop their business so that there are companies that distribute dividend on a small scale or not at all. This research will use a causal associative design. Samples were taken based on purposive sampling method of 43 companies, so the data for this research amounted to 129. Processing of data using the method of moderated regression analysis with Eviews 12. The results of this research indicate that activities have negative and significant effect on dividend policy, liquidity and solvency has no significant and positive effect on dividend policy, firm size is able to moderate the effect of activity on dividend policy, firm size in unable to moderate the effect of liquidity and solvency on dividend policy.
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE, DAN FIRM SIZE TERHADAP VOLATILITAS HARGA SAHAM
Authors: Alimuary Farrasazahra Devina , Dermawan Elizabeth Sugiarto
Published: May 2024

The purpose of this study was to determine and analyze the effect of dividend policy, Leverage, and Firm Size on stock price volatility. The research method used was purposive sampling with a total sample of 18 companies listed on the LQ-45 index listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data on observations in 2018-2020. Data processing in this research using Microsoft Office 365 software and IBM SPSS Statistics V25.0. The results showed that Dividend Yield, Dividend Payout Ratio and Firm Size did not have a significant effect on Stock Price Volatility, while Leverage had a significant and negative effect on Stock Price Volatility. The implication of this research is the need to know what are the factors that can affect the stock price volatility which will give a good or bad signal to investors in carrying out their investment activities.
PENGARUH LEVERAGE, FIRM SIZE, DAN LIQUIDITY TERHADAP PROFITABILITY
Authors: Effendi Pricyllia , Surjadi Lukman
Published: May 2024

This study aims to determine the effect of leverage (DER), firm size (SIZE), and liquidity (CR) on profitability (ROA) of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was selected using purposive sampling technique and the valid data were 73 companies. The data processing technique using multiple regression analysis was carried out using the random effects method assisted by the E-views 12 program and Microsoft Excel 2010. The results of the partial study showed that there was a significant negative effect between leverage on profitability, company size had a significant positive effect on profitability. And liquidity had no effect on profitability.
PENGARUH GCG TERHADAP FIRM VALUE DENGAN FIRM SIZE SEBAGAI VARIABEL KONTROL
Authors: Julianto Vincentius Calvin , Sudirgo Tony
Published: May 2024

The purpose of this study is to empirically prove whether there is an effect between board size, board independence, audit committee size, and CEO duality with firm size as a control variable, on firm value. The population of this study comes from infrastructure companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The sampling technique used was purposive sampling, and the total sample obtained was 80 samples. The data was processed using EViews 12 software with a multiple regression analysis method. The results of the analysis of this study found that board size has a significant effect on firm value, while board independence, audit committee size, CEO duality, and firm size as control variables do not have a significant effect on firm value. The implication of this research is the need to use more specific GCG in financial statements in order to provide added value for investors.
ANALISIS KEWAJIBAN PPH 21, 23 DAN 4 AYAT 2 PT NICK 2020
Authors: Weslyn Renny , Widjaja Purnamawati Helen
Published: May 2024

This research aims to find out how the NICK company which is engaged in cold storage rental has carried out its tax obligations as stipulated in the current tax regulations in Indonesia. This study was also conducted to test compliance with the deposit and reporting of PT NICK's Tax Period Tax Return on these three tax aspects in fulfilling their tax obligations as corporate taxpayers. This study uses a qualitative method. Qualitative methods are research methods based on post-positivity, which are used to study the state of natural objects where researchers will use them as key instruments, data collection techniques that are carried out in a combined manner. This type of research uses descriptive research and the data sources used are secondary data and primary data. The results of this study indicate that PT NICK has carried out its tax obligations on these three aspects and is in accordance with the applicable tax regulations. The three aspects of taxation include PPh 21, PPh 23 and PPh 4 paragraph 2. However, it appears that PT NICK's calculations and withholdings have been found to have underpaid income tax article 21 from January to December 2020.
PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Authors: Shelita Fannola , Dermawan Elizabeth Sugiarto
Published: May 2024

The purpose of this study is to determine and empirically prove the effect of dividend policy, liquidity, profitability and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the research period 2017-2019. The sampling method of this research is purposive sampling with a total sample of 73 data obtained from the financial statements of manufacturing companies published by the IDX official website. Data processing in this study was assisted by the SPSS version 25.0 program using the multiple linear regression analysis method. The results showed that partially dividend policy, profitability and firm size had a positive and significant effect on firm value, while liquidity had a negative and insignificant effect on firm value. The results also show that simultaneously dividend policy, liquidity, profitability and firm size have a significant effect on firm value.
PENGARUH LEVERAGE & SALES GROWTH TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
Authors: Azari Refina , Tjakrawala F.X. Kurniawan
Published: May 2024

The research was conducted to find out how leverage and sales growth play a role in financial distress, in the manufacturing industry listed on the IDX during the 2015-2019 period. The sample was obtained using certain criteria by purposive sampling using statistical software assistance in the form of SPSS version 21 with logistic regression analysis. Research proves that Debt asset to ratio (DAR) is able to have a significant effect on financial distress, Sales growth (SG) does not have a significant effect on financial distress. The moderating variable used is profitability, profitability proxied by return on assets (ROA) is able to significantly weaken the effect of leverage on the interest coverage ratio (ICR) and profitability is able to significantly weaken the relationship between sales growth and interest coverage ratio (ICR). The implications of this research are the need to increase the effectiveness of the company's management role in taking actions that can affect financial conditions in preventing financial difficulties.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMODERASI
Authors: Chandra Felisia Shendy , Hastuti Rini Tri
Published: May 2024

This study aims to obtain empirical evidence regarding the effect of dividend policy and leverage with profitability as moderating variable on firm value. The final sample used in this study amounted to 38 manufacturing companies listed in Indonesia Stock Exchange, obtained by purposive sampling method. The data that has been collected by Microsoft Excel 2019 software and then processed using EViews 12 software. The results show that the variable of dividend policy has no effect on firm value. Meanwhile, leverage has a significant positive effect on firm value. And for the profitability as moderating variable, profitability isn’t able to moderate the influence between dividend policy and leverage on firm value variable.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor SAMSAT Serpong- Tangerang Selatan)
Authors: Shadrina Ghina , Trisnawati Estralita
Published: May 2024

The purpose of thissstudy is to empirically prove the effect of taxpayerrawareness, moral obligation, implementation of e-samsat, service quality and tax sanctions on taxpayer compliance in paying motor vehicle taxes at the Samsat Serpon office, South Tangerang. This study uses a survey method. through a questionnaire instrument to 100 respondents. The data processing in this study uses the Statistical Product and Service Solution program for Windows version 25 (SPSS version 25) and Microsoft Excel 2010. The results obtained from the study show that moral obligations, implementation of e-samsat, service quality and tax sanctionsshave a significant influence. on taxpayerrcompliance in paying motorrvehicle taxes, while taxpayer awareness does not have a significant effect on taxpayer compliance in paying motor vehicle taxes.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL
Authors: Tanata Kelvin , Sudirgo Tony
Published: May 2024

The purpose of this research is aims to analyze the effect of profitability, firm size, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The sample used in this research was 69 companies, selected by purposive sampling method and processed using the eviews 12 program. The result of the analysis shown that the profitability variable had no significant and positive effect on capital structure, the firm size variable had a significant and positive effect on capital structure, and the last variable, namely business risk, has no significant and negative effect on capital structure.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KINERJA KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR DI (BEI) PERIODE 2017-2019
Authors: Ahmad Ardian , Rasyid Ardiansyah
Published: May 2024

The purpose of this study is to empirically examine the effect of managerial ownership, institutional ownership, financial performance, and company growth on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This study uses 44 manufacturing companies as a sample and uses multiple regression analysis. The results of this study indicate that managerial ownership does not have a significant positive effect on dividend policy, institutional ownership does not have a significant positive effect on dividend policy, financial performance does not have a significant positive effect on dividend policy, and company growth has a significant positive effect on dividend policy.
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2018-2020
Authors: Christine Christine , Santioso Linda
Published: May 2024

In this research, aims to determine the effect of the leverage, liquidity, profitability and also dividend policy on firm value of manufacturing companies during 2018-2020. For the sample used was purposive sampling method and amounted data valid were in 33 companies, those are listed on the Indonesia Stock Exchanged (IDX). The data processing technique uses applications program by the E-views 12. The final research of this study indicate that liquidity and dividend policy does not have effect of firm value, but its different with leverage and profitability have a significant and positive effect on firm value. This information will be useful for company, researcher, and investors who is choosing investments to pay more attention to the factors that affect the firm value’s in the long terms nor short terms.
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Christina Christina , Sudirgo Tony
Published: May 2024

The purpose of this empirical research is to examine about the effect of leverage, firm size, dan employee stock ownership program on financial performance in manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The data processed with Eviews 12. This research used 70 manufacturing companies for a total of 280 data with a four years period. This reseacrh were selected using purposive sampling method. The results of this research shows that firm size have negative and significant influence on financial performance, employee stock ownership program does not significantly influence financial performance.
PENGARUH CAPITAL STRUCTURE, FIRM SIZE, INTELLECTUAL CAPITAL DAN PROFITABILITY TERHADAP FIRM VALUE
Authors: Dessyla Erica , Susanti Merry
Published: May 2024

Firm value for the business community, especially investors, is a focus that needs to be considered for investment considerations. This study was conducted to examine the effect of capital structure, firm size, intellectual capital, and profitability on firm value. The sample selection technique used in this study is a non-probability sampling technique with purposive sampling method. The total sample selected was 71 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2020 with a total of 284 observations. The statistical tool used in this study is the Eviews 12 SV software. The results of this study indicate that intellectual capital and profitability have a significant effect on firm value, but capital structure and firm size do not have a significant effect on firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI BEI
Authors: Budiman Patricia Angelina , Susanti Merry
Published: May 2024

The purpose of this research is to empirically examine the effect of profitability, leverage, firm size and sales growth on earnings management of manufacturing companies in the Indonesia Stock Exchange (IDX) for the period 2017-2020. The sampling technique used purposive sampling method and data processing using Eviews 9 SV software. In this research, there were 69 companies as samples from 276 companies and were analysed by multiple linear regression. The results of this research indicate that profitability has a positive and significant effect on earnings management, leverage and sales growth have a positive but not significant effect on earnings management, while firm size has a negative but not significant effect on earnings management.
PENGARUH LIKUDITAS DAN FAKTOR LAIN TERHADAP CASH HOLDING DI MODERASI GOOD CORPORATE GOVERNANCE
Authors: Ng Michelle , Sufiyati Sufiyati
Published: May 2024

The purpose of this study was to obtain evidence related to the effect of liquidity, leverage, company size, capital expenditure, and good corporate governance on cash holdings in manufacturing companies listed on the Indonesia Stock Exchange during the period 2018 to 2020. With purposive sampling technique, the data used in this study as many as 52 companies with a total 156 observations of data for three years and processed using the Eviews 12 software. This study uses Multiple Regression Analysis and Moderated Regression Analysis. The results of the study partially show that liquidity and capital expenditure do not have a significant effect on cash holding. Meanwhile, leverage and company size have a significant effect on cash holding. Good corporate governance as a moderating variable to examine the relationship between capital expenditure and cash holding shows that good corporate governance does not moderate the relationship between capital expenditure and cash holding.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN
Authors: Clarissya Clarissya , Dewi Sofia Prima
Published: May 2024

This study was conducted with the aim of obtaining empirical evidence regarding the effect of liquidity, firm size, asset growth, managerial ownership, independent commissioners, and earnings management on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2017 to 2020. Using the purposive method sampling so that the sample used is 40 manufacturing companies that have been selected and the data used for four years is 160 data. This study uses secondary data in the form of financial statements that are processed with Eviews 12 software. The results of this study indicate that liquidity, business size, managerial ownership, and independent commissioners have no negative effect on financial performance, while asset growth has a positive effect on financial performance and earnings management. does not have a positive effect on financial performance.
FAKTOR - FAKTOR YANG MEMENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR
Authors: Oktaviani Oktaviani , Viriany Viriany
Published: May 2024

This study aims to determine whether there is an effect of profitability, leverage and firm size on tax avoidance. This research uses secondary data for manufacturing companies obtained from the Indonesian Stock Exchange (IDX) in 2018-2020. This study used a descriptive research design and the sample data was selected using purposive sampling method. There are 210 data from 70 companies in the manufacturing sector. The data is processed using the EViews 12 SV application. The results of this study that profitability has a negative and insignificant effect on Tax Avoidance, Leverage has a positive and significant effect on Tax Avoidance and Firm Size has a positive and insignificant effect on Tax Avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING DI PERUSAHAAN MANUFAKTUR
Authors: Eka Dedy Agusvian , Salim Susanto
Published: May 2024

The purpose of this study is to obtain empirical evidence regarding the effect of growth opportunity, cash flow, net working capital, and capital expenditure on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research used 152 samples and 456 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that growth opportunity and capital expenditure have a significant negative effect on cash holding, while cash flow and net working capital have an insignificant positive effect on cash holding.
FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DENGAN MODERASI CORPORATE GOVERNANCE
Authors: Justin Justin , Tanusdjaja Hendang
Published: May 2024

This study aims to determine the effect of firm size, financial distress, and leverage on earnings management moderated by corporate governance. The sample used in this study was taken by purposive sampling method from companies listed on the IDX during 2018-2020. The data is secondary data and processed using SPSS version 25 and Microsoft Excel 2019. Based on the criteria, 54 companies were selected that could be used as samples. The total number of data is 162 minus 40 outlier data so that the amount of data that can be used is 122 data and then tested with multiple linear regression analysis technique. Based on the research conducted, firm size and financial distress have a significant positive effect on earnings management, while leverage has no effect on earnings management. Corporate governance with independent commissioners as a proxy cannot moderate firm size and financial distress, but can moderate the relationship between leverage and earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN MODERASI KEPEMILIKAN MANAJERIAL
Authors: Yonatan Aurelius Matthew , Rasyid Ardiansyah
Published: May 2024

The purpose of this research is to analyze and obtain empirical evidence regarding the effect of capital structure, profitability, and firm size on firm value with a moderating variable, namely managerial ownership. This study uses 114 data samples from manufacturing companies that have been listed on the Indonesia Stock Exchange during the 2018-2020 period. In this study also used Eviews 12 to perform research data processing. The results obtained from the study are that capital structure has a positive and insignificant effect on firm value. Profitability has a positive and significant effect on firm value. Firm size has a negative and insignificant effect on firm value. In addition, managerial ownership is not able to moderate the relationship between capital structure, profitability, and firm size with firm value.
PENGARUH CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE, GROWTH, DAN LIQUIDITY TERHADAP NILAI PERUSAHAAN
Authors: Christianto Albert , Rasyid Rosmita
Published: May 2024

This study aims to obtain empirical evidence about the effect of capital structure, profitability, firm size, growth, and liquidity on the firm value of consumer goods manufacturing companies listed on the Indonesian stock exchange for the 2017-2019 period. The sample used in this study was obtained using purposive sampling, consisting of manufacturing companies in the consumer goods sector listed on the stock exchange in 2017-2019. The data obtained for this study were processed using eviews9. The results showed that capital structure had a significant effect on firm value, profitability, firm size, growth and liquidity had no effect on firm value.
Determination of the internal structural heterogeneity of natural diamond: Methodological aspects of using confocal Raman spectroscopy with polarization analysis
Authors: Bogdanova L. I. , Shchapova Yu. V. , Sushanek L. Y. , Vasiliev E. A. , Votyakov S. L.
Published: May 2024

Aim. To describe a technique for studying the internal structural heterogeneity of natural diamond crystals, based on confocal Raman spectroscopy with polarization analysis, including angular resolution, at high spectral (0.5–0.6 cm–1) and spatial (1 μm) resolution. Results. The parameters of the F2g vibrational mode in diamond (position, width, intensity, shape, including the Gaussian and Lorentzian contributions to the broadening) are determined by the superposition influence of a number of factors, including the type and content of structural stresses, deformations, various types of defects, as well as orientation of crystallographic axes of the crystal relative to the directions of incident and scattered rays and the directions of their electric polarization vectors. The proposed analytical technique includes: (1) analysis of the crystallographic orientation of the sample in the spectrometer coordinate system and possible misorientations of its fragments with an error of ≈8–15°; (2) visualization of the distribution of structural stresses, deformations, twins, impurity defects and their associates based on sample surface mapping by spectral parameters of the F2g vibration mode; (3) obtaining statistical characteristics of the internal structural heterogeneity of the samples based on diagrams of spectral parameter frequency with a statistically significant number (≈103): unimodality (uni-, bimodal distributions) and distribution dispersion (from ≈0.1 to ≈0.6 cm–1 for width and from ≈0.04 to ≈0.6 cm–1 for line position). The procedure was tested using two synthetic CVD diamond single crystals doped with nitrogen and boron. The possibility of typification of natural samples by statistical characteristics of internal heterogeneity is considered using the example of samples from kimberlite pipes of Yakutia and placers of the Western Cis-Urals. Conclusions. A method for determining the internal structural heterogeneity of natural diamond crystals based on confocal Raman spectroscopy with polarization analysis is proposed. The possibility of using statistical characteristics of heterogeneity as a typomorphic feature of the original diamond source is demonstrated. The proposed diagrams are promising for sample comparison and typification.