Nilai perusahaan adalah istilah yang digunakan untuk menunjukkan keadaan perusahaan jangka panjang. Indikator dari nilai perusahaan adalah harga saham. Apabila harga saham perusahaan tinggi, itu menandakan bahwa para investor percaya dengan prospek dari perusahaan tersebut. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh keputusan pendanaan terhadap nilai perusahaan, untuk mengetahui pengaruh kebijakan deviden terhadap nilai perusahaan, untuk mengetahui pengaruh profitabilitas terhadap nilai perusahaan, untuk mengetahui pengaruh corporate social responsibility terhadap nilai perusahaan. Lokasi penelitian di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di BEI pada tahun 2016 sampai 2017. Dalam penelitian ini menggunakan populasi jenuh, yaitu seluruh perusahaan makanan dan minuman yang terdaftar di BEI tahun 2016 sampai 2017 dengan sa,pel sebanyak 36. Data dikumpulkan melalui teknik dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa keputusan pendanaan berpengaruh positif dan signifikan terhadap nilai perusahaan, kebijakan deviden berpengaruh positif dan signifikan terhadap nilai perusahaan, profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, dancorporate social responsibility berpengaruh positif dan signifikan terhadap nilai perusahaan.
The problem raised in the present research was the implementation of a culture of Tri Hita Karana. It was one of the philosophy that underlies all aspects of Balinese life in their interaction including on organizational life. The study was intended to examine and analyze the effect of the culture of Tri Hita Karana on the use of Accounting Information System. As well, the indirect effect of the culture of Tri Hita Karana implementation on the use of Accounting Information System moderated perceived ease of use. The research object was Small and Medium Enterprises in Badung Regency. Data collection techniques were used in the study included a questionnaire. The sampling techniques were used in stratified random sampling. Data analysis technique in this research was analyzed through moderated regression analysis. The hypothesis test results showed that 1) Culture of Tri Hita Karana has a positive effect on the use of Accounting Information System. 2) Perception of use ease can strengthen cultural of Tri Hita Karana relationships and Use of Accounting Information System.
This study aims to determine whether the understanding of Risk Based Internal Audit, Whistleblowing System, anti-fraud awareness, and the application of the principles of Good Corporate Governance affect the prevention of fraud in Rural Credit Banks in Bali Province. This study uses primary data sources, using instruments in the form of questionnaires. The population used in this study were auditor internal and bord of directors from 134 Rural Credit Banks and the sample used was auditor internal from 57 Rural Credit Banks taken purposive sampling. The analytical method used is quantitative analysis that is multiple linear analysis using SPSS test equipment. t test results show that Risk Based Internal Audit, Whistleblowing System, Anti-Fraud awareness, and the application of the principles of Good Corporate Governance each have a positive effect on Fraud prevention
The level of taxpayer compliance was very low. It was due to the lack of the taxpayer's knowledge in fulfilling tax obligations. The level of the taxpayer's awareness has not reached the expected level. The study was intended to determine whether there were significant effects of taxation sanctions, tax amnesty program, and assets placement report on compliance with tax obligations of the corporate taxpayers conducted at the Official Service of Pratama Tax in East Denpasar. It was used, 293 respondents. The research method used was a descriptive method with survey technique through questionnaire distribution. Statistical testing used multiple linear regression analysis where the influence of variables was tested using the t-test. The research obtained that taxation sanctions, tax amnesty program, and assets placement report affect the compliance of tax obligations of corporate taxpayers with an influence of 78.6% was a positive direction, while the remaining 21.4% was explained by other factors not examined.
The problems raised in the present research was related to the effect of MSMEs credit distribution loan and Non-Performing Loan (NPL) credit towards the banking companies profit in Indonesia. The study was intended to examine and obtain empirical evidence on the effect included (1) MSMEs credit variable to NPL variable. (2) MSMEs credit variable distributed to profit variable. (3) NPL to the profit variable and (4) to determine the effect indirectly MSMEs credit variable to profit variable through NPL in banking companies which included the 15 largest credit banks of MSMEs in Indonesia. The study used secondary data sources and data types used as a quantitative data. It was collected through documentation studies. The data analysis technique was applied Path Analysis on the software (SPSS). The hypothesis result testing was obtained that (1) the total amount of MSMEs credit had a significant positive effect on the banking company profit. (2) MSMEs credit positively significant to NPL of the banking company. (3) NPL had a significant negative effect on the company profit. (4) MSMEs credit could directly effect to profit and also indirectly affect the MSMEs credit could effect NPL as an intermediary variable then to variable profit. The direct coefficient value (0,301) was lower than indirect coefficient (0,404). Therefore, it can be concluded that there was an indirect effect of MSMEs credit channeled to NPL as an intermediate variable then to profit variable. The expected contribution could be obtained from the results was to assist the management in the banking sector in credit management included micro, small and medium enterprises (MSMEs) as well as become a consideration for stakeholders of the banking sector in decision making.
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