bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruhhearning Per Share, Debt To Equith Rasio, Pertumbuhan Penjualan, Dividen, Return On Equith, Current Rasio Terhadap harga Saham Pada perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia 2016-2019
Authors: Br Tarigan Ena Betina , Mesrawati Mesrawati , Silaban Melda C , Sibaran Agustina , Samosir Fedrico Juventus 
Published: April 2023

This study aims to analyze how the influence of Earning Per Shere (EPS), Debt To Equith Ratio (DER), Sales Growth (PP), Dividends, Retrun On Equith (ROE), Current Ratio (CR), on Share Prices in Registered ConsumereGoods Companies. on the Indonesia Stock Exchange 2016-2019. Partially or simultaneously, researched based on 42 populations with 26 sample companies and 104 total data studied. From the conclusion we can know that the influence between EPS is not significant and has no effect on stock prices, DER has no impact and is not relevant to stock prices. PP has no and insignificant effect on stock prices, dividends have no impact and is irrelevant to share prices, ROE has no and insignificant effect on stock prices on stock prices, CR has no effect and is not relevant to share prices. This conclusion was generated through the F test with research conducted using the SPSS 20 program and through the Multiple Linear Analysis method.

Keywords: Earning Per Shere (EPS), Debt To Equith Ratio (DER), Sales Growth (PP), Dividends, Retrun On Equith (ROE), Current Ratio (CR), Stock Price.
Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, Dan Aktivitas Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Perdagangan, Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019
Authors: Gulo Adventius , Gaol Irmayanti Lumban , Tampubolon Monikha , Sari Ike Rukmana 
Published: April 2023

This research was conducted to test the effect of firm size, liquidity, leverage, and activity on profit growth in trading, service and investment sector companies listed on the Indonesia Stock Exchange (IDX) with a population of 164 companies for the period 2016-2019. The sample selection method used in this study is purposive sampling method, with a sample of 50 companies. The implementation of this research uses multiple linear regression analysis method with the SPSS 21 program. From the results of the research that has been done, it shows that simultaneously the independent variables consisting of firm size, liquidity, leverage and activity have a significant effect on the profit growth variable. Partially, it shows that firm size and liquidity have no and insignificant effect on profit growth. While the leverage variable has a negative and significant effect on profit growth and the activity variable has a positive and significant effect on profit growth.
Keywords: Firm Size, Liquidity, Leverage, Activity, Profit Growth
Pengaruh Profitabilitas, Free Cash Flow, Likuiditas Dan Pertumbuhan Penjualan Terhadap Kebijakan Hutang Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019
Authors: Nainggolan Bartholomeus , Manalu Resi Agustina , Napitupulu Ferdinand 
Published: April 2023

This research was conducted to see the effect of profitability, free cash flow, liquidity and sales growth on debt policy. This research was conducted in consumer goods industry sector companies listed on the IDX with a population of 52 in 2016-2019. The sampling method used in this study was purposive sampling technique so that a sample of 31 companies was obtained. The analysis technique used is multiple linear regression. Based on the results of the research carried out, it can be seen that the liquidity variable partially has a negative and significant effect on debt policy. The variables of profitability, free cash flow and sales growth partially have no effect and are not significant to the debt policy. Simultaneously, the variables of profitability, free cash flow, liquidity and sales growth have a significant effect on debt policy.
Keywords: Profitability, Free Cash Flow, Liquidity, Sales Growth, Debt Policy
Pengaruh Net Profit Margin, Return On Assets, Debt To Equity Ratio Dan Ito Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Authors: Panggabean Maya Sabirina , Angelica Angelica , Aprilia Dinny Khairunnisa , Wijaya Edyson , Febriani Sonia 
Published: April 2023

The increase in profit obtained by a company within a certain period is the definition of profit growth. The percentage increase in profit can indicate the company's financial position. The purpose of this research is to know how Net Profit Margin, DER, ROA and ITO can impact on profit growth in the company. The type of research used is descriptive quantitative using secondary data, the sample is determined using the purposive sampling method, and the examination method uses multiple linear regression analysis.The population of the company is 139 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. Based on the research results, it is known that NPM has an effect of 34.38 percent, ROA has an effect of -45.71 percent, DER has an effect of 49.2 percent and ITO has an effect of 0.5 percent on Profit Growth. Simultaneously, NPM, DER, ROA and ITO have a positive and relevant impact. Partially, only NPM and DER have a positive and relevant effect on Profit Growth, while ROA and ITO have no relevant impact on Profit Growth.
Keywords: Net Profit Margin, Return On Assets, Debt to Equity Ratio and ITO
Pencatatan Akuntansi Dan Manajemen Laba Pada Perusahaan Di Indonesia Selama Pandemi Coronavirus (Covid-19)
Authors: Sari Sarlina 
Published: April 2023

This research is a descriptive qualitative study that aims to explore the practice of accounting records adopted by business people and companies in Indonesia during the Coronavirus pandemic by comparing it with previous literature which has similar characteristics, namely past events that have an impact on unstable financial conditions. The data used in this study are secondary data, such as the results of previous studies, accounting lecturer dialogue forum press releases, Indonesian Accountants Association press releases, and several other online information sources. Overall, the discussion of this study shows that several accounting techniques can be used to reduce the negative impact of a pandemic on corporate financial reports. Some of the techniques companies can use during a pandemic include fair value accounting, income smoothing, loss avoidance, and big-bath earnings management. The results of the discussion in this study contribute to recent debates about the relevance of accounting to society. Although accounting - both as a discipline and practice - cannot be blamed for the negative effects of the pandemic on companies, it can be blamed as a social science for failing to assist in mitigating the negative effects of the pandemic on the financial performance of companies when managers are not allowed to exercise significant accounting wisdom. to mitigate the negative effects of the pandemic on their balance sheet. As the pandemic gets worse, more basic questions will be asked about the contribution of accounting to society, especially in reducing the negative impact of a crisis or pandemic on companies.
Keywords: Fair Value Accounting, Income Smoothing, Loss Avoidance, and Big-Bath Earnings Management, Coronavirus (Covid 19)
Pengaruh Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Nilai Perusahaan
Authors: Harfani Andita Novia , Nurdiansyah Dian Hakip 
Published: April 2023

The purpose of this study is to determine and analyze whether Liquidity, Solvency and Profitability can affect either individually or simultaneously on firm value. The research method used in this research is descriptive analysis verification and the research instrument that is the object of observation in this study is the dependent variable or dependent variable (Y) is the firm value and the independent variables are: Liquidity: Current Ratio (X1 ), Solvency: Debt to Asset Ratio (X2), Profitability: Return on Assets (X3). The population used in this study are mining companies listed on the Indonesia Stock Exchange. A total of 39 mining companies. This research uses a sampling technique, namely purposive sampling. Mining companies that meet the purposive sampling criteria are 8 mining companies listed on the Indonesia Stock Exchange in 2015-2018. The results of this study are: Current Ratio has an effect and is significant on firm value but the Debt to Asset Ratio has no effect on firm value and return on assets has an effect and is significant on firm value. Simultaneously Current Ratio, Debt to Asset Ratio and Return on Assets have an influence on Company Value in mining companies for the 2015-2018 period.

Keywords: CR, DAR, ROA, Company Value
Pengaruh Disiplin Kerja, Kepuasan Kerja Dan Komunikasi Terhadap Kinerja Karyawan Pada PT Putra Jaya Propita
Authors: Husna Nabila , Situmeang Rosinta Romauli , Agnezka Athaya , Sagala Megawati 
Published: April 2023

The background of the research in this study was to examine the effect of work discipline, job satisfaction and communication on employee performance at PT Putra Jaya Propita. Decreased employee performance becomes the basis for researchers to develop factors that cause decreased performance. The objects in this study were employees of PT Putra Jaya Propita with a total population of 76 employees. The research sample was 76 employees using saturated sampling techniques. Research limits theory to the use of theories related to human resource management. The method in this study uses quantitative methods with a causal study research model. The implementation of this research can be a consideration to pay attention to discipline, satisfaction and communication that occurs in the company and its impact on employee performance. The conclusions on the research results indicate that the study accepts the hypothesis that work discipline, job satisfaction and communication have an effect on employee performance at PT Putra Jaya Propita either simultaneously or partially with a determination value of 40.7%..

Keywords : Work Discipline. Job Satisfaction, Communication and Employee Performance
Efektivitas Online Travel Agent Dan Promosi Penjualan Terhadap Jumlah Tamu Di Hotel Arjuna Yogyakarta
Authors: Br Ginting Dea Nadya , Fadhilah Muinah , Hutami Lusia Tria Hatmanti 
Published: April 2023

This study aims to determine the effectiveness of Online Travel Agent and Sales Promotion on the number of guests at Arjuna Hotel Yogyakarta and help tourists and hospitality find sales promotion strategies in increasing the level of visits and occupancy in order to increase the revenue of businesses and regions of Yogyakarta Special Region. The population used in this research is 1 person from Front Office Manager Arjuna Hotel Yogyakarta. The analysis model used in this study is Qualitative with interviews, observations, documentation and SWOT analysis. The result of this study is that OTA is proven to increase the number of guests or room occupancy so that the participation and support from the hotel both from employees and management must be improved, so that the goal to increase sales is achieved.

Keywords : Effectiveness, Online Travel Agent, Sales Promotion
Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Perputaran Kas Terhadap Profitabilitas Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2016-2019
Authors: Bina Fitri Sari , Natalia Sarce Joti , Marbun Rika , Sitorus Friska Darnawati 
Published: April 2023

The purpose of this study is to determine the effect of the current ratio, debt to equity ratio, total asset turnover, and cash turnover ratio on profitability in consumer goods industrial companies listed on the Indonesia Stock Exchange. -2019. The sample was determined by purposive criteria technique, obtained a sample of 31 companies. The type of data in this study is secondary data obtained from the financial statements of Infrequent Consumption Industry companies listed on the Indonesia Stock Exchange. With the results of the study showing that: Current Ratio (CR) does not affect and does not significantly affect ROA, Debt To Equity Ratio (DER) has a positive and significant effect on ROA, Total Asset Turn Over (TATO) has a positive and significant effect on ROA, Cash Turn Over does not affect and is not significant to ROA.
Keywords: Curren Ratio, Debt To Equity Ratio, Total Asset Turn Over, Cash Turn Over
Pengaruh Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Percetakan Di Karawang
Authors: Puspitasari Indah , Ruchjana Eva Theresna 
Published: April 2023

The purpose of this study was to study the effect of Sales, Operational Costs on net income. The data in this study were obtained from the Karawang Cipta Grafika financial report. The population of this study is 48 that has been outlier to 46 data with 4 years of research from 2016- 2019 so that the number of samples in this study was 48 samples. The sampling technique used is saturation sampling. The data recovery method is descriptive interaction. Data were analyzed using multiple linear regression. The results of the simultaneous test are (1) Sales, operational costs to net income, (2) partial tests on sales variables have a significant effect on net income, (3) Operational costs increase on net income.

Keywords : Net Profit, Sales, Operational Costs
Pengaruh Komite Audit, Audit Eksternal, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Properti And Real Estate Yang Terdaftar Di BEI Tahun 2017-2019
Authors: Yasmin Yasmin , Wau Hartati , Tatcher Nabila , Katharina Nintha 
Published: April 2023

In this investigation, it is relied upon to test the influence of the audit committee as measured by the size of the number of committee members, and external audit is measured by whether the company uses the big four watchdog or not, then profitability is measured using the ROA (Return On Assets) ratio, and the size of the company in measure using total assets which are logarithmic to Ln. Then on earnings management using the Jones Model method which is Discrectionary accruals. This study uses a quantitative strategy, and uses 54 populations or companies from sampling at www.idx.co.id about property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 and the number of observations for 3 years is 162 samples. , using the method used in the study, namely purposive sampling which was analyzed using multiple linear regression and made the sample reduced to 123 samples, for the results of the study showed that (1) the audit committee (X1) had no impact and was not significant on earnings management ( 2) External audit (X2) has no impact and is not significant on earnings management (3) Profitability (X3) has no adverse and insignificant consequences on earnings management (4) Company size (X4) has no effect, which means it has a negative effect and does not means to earnings management. The audit committee, external audit, profitability, and firm size also have no adverse and insignificant consequences for earnings management.
Keywords : Number of Committee Members, Big Four, Return On Assets, Ln.
Analisis Tingkat Kecukupan Dana, Likuiditas, Dan Beban Klaim Terhadap Kesehatan Perusahaan Asuransi Syariah
Authors: Almira Dara , Jhoansyah Dicky , Komariah Kokom 
Published: April 2023

Insurance institutions must grant the best company performance so that they can be comprised in the criteria for a healthy and appropriate insurance company in paying their customers' claims. Public trust in insurance is influenced by the health of the insurance company and the accuracy of insurance in paying claims. One way to assess the health condition of an insurance company is to use Return on Equity. Return on Equity at PT AIA Financial was still below the unsafe percentage because almost all the percentage of Return on Equity had been below 40%. Therefore, it was important to know what things influenced Return on Equity so that Return on Equity of PT. AIA Financial could be able to be in a safe spot. Furthermore, the way to observe the financial performance of an insurance company required to calculate the level of adequacy of funds, liquidity, and claims expense in advance. The research was aimed at determining the influence of the Adequacy of Funds, Liquidity, and Claims Expenses toward Company's Health Level which was projected in Return On Equity. The research methods applied in the research were descriptive and associative. The result of the research shows that the Adequacy level of Funds does not influence Return On Equity. Meanwhile, Liquidity and Claims Expenses does influence Return On Equity.
Keyword : Adequacy of Funds, Liquidity, Claims Expense, and Return On Equity
The Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kepuasan Kerja Yang Berdampak Pada Kinerja Salesman Pada Honda Kumala Karawang
Authors: Makmur Widjaja , Hernosa Sonny , Nurhasanah Nunung 
Published: April 2023

This study aims to provide empirical evidence about the effect of compensation, work environment on job satisfaction which has an impact on salesman performance at Honda Kumala Karawang. The population and research sample used were 83 sales people with the sampling technique being the saturated sampling method. The analytical method used is path analysis. The results showed that compensation and work environment partially had a positive and significant effect on salesman job satisfaction at Honda Kumala Karawang, compensation and work environment partially had a positive and significant effect on salesman performance at Honda Kumala Karawang and job satisfaction partially had a positive and significant effect on salesman performance on Honda Kumala Karawang. Simultaneously shows that compensation and work environment on job satisfaction have a positive and significant impact on the performance of Salesman Honda Kumala Karawang.
Keywords: compensation, work environment, job satisfaction, performance
Analisis Media Sosial Instagram Dan Suasana Cafe Terhadap Kepercayaan Konsumen Di Era New Normal (Survei Pada Followers Instagram Industri Café Palabuhanratu)
Authors: Izmilla Ce Mutia , Ramdhan Asep Muhammad , Norisanti Nor 
Published: April 2023

This study aims to determine the relationship between Instagram social media and cafe atmosphere on consumer trust in the new normal era. The method used by the researcher is descriptive associative and distributing questionnaires with a sample of 327 respondents at the Followers cafe industry in Palabuhanratu. Researchers used data analysis techniques, namely multiple linear regression assisted by SPSS 24 software. The results of the research studied by researchers can show that Instagram social media and cafe atmosphere affect consumer confidence.
Keyword : Social Media Instagram, Store Atmosphere, Coustumer Trust
Abstrak Analisis Orientasi Pasar Dan Keunggulan Bersaing Dalam Melakukan Upaya Keberlangsungan UMKM Pada Masa Covid-19 (Survey Pada UMKM Minuman Di Kota Sukabumi)
Authors: Fitriani Fitriani , Danial R Muhammad , Komariah Kokom 
Published: April 2023

The research was aimed at determining the amount of the influence of market orientation and competitive advantage toward sustainability caused by a decline in sales of beverage Small-Middle Enterprises (SMEs) in Sukabumi City. The objects of the research were Market Orientation (variable X1), Competitive Advantage (variable X2) and Sustainability (variable Y). The research methods applied was quantitative method with descriptive and associative approach, namely a method that deployed statistical calculations aimed to determine the influence or relationship of two or more variables. The techniques of analyzing data applied were commenced from validity test, reliability and normality tests, also supported by the Test-F, multiple correlation coefficient, determination coefficient, multiple linear regression and Test-T to determine the extent of the influence of the two independent variables studied on the dependent variable. Based on the results of the research, the relationship between market orientation and sustainability is amounted to -0.265 and the significant value is amounted to 0.793, indicating that there is a negative and insignificant influence. In addition to that, the competitive advantage is amounted to 14,412 and the significant value is amounted to 0.000 which means there is a positive and significant influence because t > 0. The influence of market orientation and competitive advantage toward sustainability is aggregated to 0.856 or namely 85.6%. Therefore, it can be observed that the influence of market orientation and competitive advantage toward sustainability has a strong influence. Thus, the one that has the biggest influence on sustainability is the competitive advantage variable.

Keywords: Market Orientation, Competitive Advantage, Sustainability
Pengaruh Intellectual Capital Terhadap Financial Distress
Authors: Noviani Noviani , Norisanti Nor , Sunarya Erry 
Published: April 2023

Retail sector in Indonesia is currently suffering a decrease like the lowering of revenue and the closing of their outlets. This research aims to determine the effect of Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency on Financial Distress. The population in this study are the companies listed on Indonesia Stock Exchange the retail trade at 2020. The sample in this study are 23 companies which is the result of purposive sampling technique. The analytical technique used in this study is multiple linear regression analysis. The results of this study are (1) Human Capital Efficiency has a negative and significant effect on Financial Distress (2) Structural Capital Efficiency has a negative and significant effect on Financial Distress (3) Capital Employed Efficiency has a positive and significant effect on Financial Distress and (4) Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency simultaneously has a significant effect on Financial Distress.
Keywords : Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Financial Distress
Pengaruh Kapabilitas Pemasaran Untuk Meningkatkan Keunggulan Bersaing Pada Masa Covid-19
Authors: Jaelani Mochammad Maulana Hasan , Danial R Deni Muhammad , Ramdan Asep Muhammad 
Published: April 2023

The purpose of this study is to find out the impact of marketing capability on the competitive advantage in creative economy of photograph in Sukabumi city. The object of this study is the marketing capability and competitive advantage. The research method used is associative descriptive quantitative method which using statistical calculation to measure how big or small the impact of two free variables or more. The technique of data analysis begins with validity testing, reliability testing and normality testing. It is also supported by f-testing, multiple coefficient correlation, coefficient determination, multiple linear regression, and t-testing to determine the extent of the impact of both independent variables or free variable studied to the dependent variable or bound variable. Based on the result of the study, there is a significant impact of marketing capability on competitive advantage in the amount of 0.001 due to 0,001 < 0,05. From that result, it can be known that there is a significant advantage between marketing capability on competitive advantage.

Keywords: Marketing Capability, Competitive Advantage