The Effect of Profit Persistency, Business Risk and Capital Structure on Earnings Return Coefficient with Good Corporate Governance as Moderating Variable

Abstract

This research aims to analyze the impact of profit persistence, business risk, and the form of capital on the earning return coefficient. This research attempted to quote inferior information from the Indonesian Stock Exchange for the 2014-2020 period. The population in this research is the industrial zone listed on the Indonesian Stock Exchange throughout the 2016-2020 period. The research population is 56 industries. The sample collection method used was purposive sampling. The research sample consisted of 40 industries. The analysis used in this research uses multiple linear regression using SPSS. The research results prove that profit persistence and business risk have no effect on ERC, on the contrary, DER has an effect on ERC. The GCG variable weakens the relationship between profit persistence and business risk on ERC, but GCG strengthens the influence of DER on ERC.

Derivation of Sago Processed Food in Yupaet MSMEs

“…One of the characteristics of exchange theory is costs and rewards. In interacting, people always consider the costs (sacrifice) and rewards (profits) (Anton et al, 2023;Suharti & Murwaningsari, 2024) obtained through interaction. If the costs are not commensurate with the rewards, then one of the parties involved will feel bored and end the interaction, and the social relationship will fail (Migfar, 2015).…”

The Effect of Motivation, Organizational Culture, Competency on Work Commitment and Performance of SD Teachers in Bengkalis District

“…According to Sardiman (2007: 73), stating that motive can be interpreted as the effort that encourages someone to do something. Meanwhile, according to Robbins (2008), motivation is defined as a process that explains the intensity, direction and persistence (Suharti & Murwaningsari, 2024) of an individual to achieve their goals.…”

The Influence of The Value of Oil and Gas Exports and Imports on The Country's Foreign Exchange from 2010-2017

“…From the graph above it can be stated that the value of exports of gas and oil products in 2010 reached US$ 13,669.4 million and US$ 3,967.3 million, then in the following year it experienced fluctuations but began to decline in 2015-2017 to US$ 8,746.5 Million and US$ 1,643.0 Million then the value of crude oil exports also experienced fluctuations in its development in 2010 amounting to US$ 10,402.9, increasing in 2011 amounting to US$ 13,828.7 Million, decreasing in 2012 amounting to US$ 12,293.4 million then decreased continuously to US$ 5,354.9 million in 2017 (Rifai et al, 2023;Saitri et al, 2023;Suhardjo, 2023). (Anton et al, 2023;Renaldo, Suhardjo, et al, 2023;Suharti & Murwaningsari, 2024;Suyono et al, 2023). Amounting to US$ 99,387 million, then increasing in 2014 amounting to US$ 111,862 million, decreasing again in 2015 to US$ 105,931 million and continuing to increase until 2017 amounting to US$ 130,196 million (Maisur, 2023;W et al, 2023).…”

“…Figure 2. Development of the country's foreign exchange reserves from 2010-2017 Source: Central Statistics Agency (BPS) Figure 2 can be seen that in 2010-2017 the development of the country's foreign exchange reserves experienced fluctuations in 2010 amounting to US$ 96,207 million, then increasing in 2011 amounting to US$ 110,123 million, then increasing again in 2012 amounting to US$ 112,781 million, decreasing in 2013(Anton et al, 2023;Renaldo, Suhardjo, et al, 2023;Suharti & Murwaningsari, 2024;Suyono et al, 2023). Amounting to US$ 99,387 million, then increasing in 2014 amounting to US$ 111,862 million, decreasing again in 2015 to US$ 105,931 million and continuing to increase until 2017 amounting to US$ 130,196 million(Maisur, 2023;W et al, 2023).…”