Jurnal Ekobis Dewantara

Jurnal Ekobis Dewantara

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  • Publisher: Fakultas Ekonomi (FE) Universitas Sarjanawiyata Tamansiswa
  • Country of publisher: indonesia
  • Date added to EuroPub: 2019/Nov/23

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  • LCC Subject Category: Management, Business, Finance
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  • Language of fulltext: indonesian
  • Time from submission to publication: weeks

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  • Year open access content began: 2018
  • Does the author retain unrestricted copyright? False
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This journal has '192' articles

PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RENTABILITAS EKONOMI PADA KPRI DI KABUPATEN GUNUNGKIDUL PERIODE TAHUN 2014-2016

PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RENTABILITAS EKONOMI PADA KPRI DI KABUPATEN GUNUNGKIDUL PERIODE TAHUN 2014-2016

Authors: Eva Listiyana
Year: 2018, Volume: 1, Number: 6
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Abstract

The nature of research is correlational. The population is 36 KPRI in Gunungkidul Regency with sampling method that is used in research is purposive judgment sampling. The samples are KPRI Bangun, KPRI Anggun, KPRI Tegak, KPRI Agung, KPRI Makmur, KPRI Dame, KPRI Kejari, KPRI Meter, KPRI Bangun, KPRI Karya Manunggal. The data is obtained by documenting data. Techniques analyse using multiple regression analysis supported by the classical assumption test that is normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results showed that effect of cash turnover, receivables turnover and inventory turnover simultaneously on economic profitability obtained significant results with a significance value of 0.000 <0.05. Partially, with T test showed that cash turnover, receivable turnover and inventory turnover also get significant result to economic profitability with value of cash turnover 0,001 <0,05, receivable turnover 0,028 <0,05 and inventory turnover 0,000 <0,05

Keywords: Cash turnover, Receivable turnover, Inventory Turnover and Economic Rentability
Pengaruh Nilai Rukar Rupiah, Suku Bunga Indonesia Dan Inflasi Terhadap Return Saham Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Perbankan di Bursa Efek Indonesia (BEI) Tahun 2012-2015

Pengaruh Nilai Rukar Rupiah, Suku Bunga Indonesia Dan Inflasi Terhadap Return Saham Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Perbankan di Bursa Efek Indonesia (BEI) Tahun 2012-2015

Authors: Galih Gerranda Vibra Ramadhani
Year: 2018, Volume: 1, Number: 6
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Abstract

The purpose of this study is to describe (1) To analyze and understand the effect of exchange rate on stock returns, (2) To analyze and understand the effect of Inflation on stock return, (3) To analyze and understand the effect of SBI on stock return, (4) To analyze and understand the effect of exchange rate on profitability, (5) To analyze and understand the effect of Inflation on profitability, (6) To analyze and understand the effect of SBI on profitability, (7) To analyze and understand the effect of profitability on stock return (8) the influence of Exchange Rate, Inflation, and SBI simultaneously affect the profitability, (9) To determine the effect of Exchange Rate, Inflation, and SBI simultaneously affect the stock return. The population in this research is BUMN and Private Bank in Indonesia which amounts to 41 companies and the samples of 8 companies. Data collection method is secondary data, while data analysis technique use multiple regression analysis supported by F test and T test and classical assumption test consist of normality test, multicolinearity test, heterokedasitas test, autocorrelation test. The results showed that multiple linear regression equations for three predictors are ROA = 2,913 + 0,0003642Kurs- 20,709Suku Bunga - 1,372Inflasi + e .... (1) means the exchange rate (X1), interest rate (X2), and inflation (X3) not great on profitability. Can be seen from the coefficient of determination (R2) 7.2%. This means that independent variables have a positive effect on profitability of 7.2% and the remaining 92.8% influenced by other variables. And the results of other studies show that multiple linear regression equations for four predictors are Return = 0.042 + 0.0001587kurs - 2.547suku bunga - 0.549inflasi-0,006ROA + e ...... (2) means Exchange rate (X1), interest rate (X2), inflation ( X3) and profitability (X4) contributed substantially to stock returns. Can be seen from the coefficient of determination (R2) 0.11. This means independent variables have a positive effect on profitability of 11% and the remaining 89% influenced by other variables.

Keywords: Exchange Rate, SBI Rate, Inflation, Profitability, and Stock Return
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA KERJA TERHADAP KEDISIPLINAN KERJA PEGAWAI KELURAHAN CATURTUNGGAL DEPOK

PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA KERJA TERHADAP KEDISIPLINAN KERJA PEGAWAI KELURAHAN CATURTUNGGAL DEPOK

Authors: Hadi Susilo
Year: 2018, Volume: 1, Number: 6
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Abstract

The purposes of this research are to know : (1) the effect of transformational leadership style on employee's work discipline at Caturtunggal district, Depok Sleman (2) the effect of work-culture on employee's work-discipline at Caturtunggal district, Depok Sleman (3) the effect of transformational leadership style and work- culture to employee's discipline at Caturtunggal district, Depok Sleman. This research is quantitative research which uses quantitative approach. Amount of this research are 45 employee and the sample are 38 people which is using sampling-technique with accidental method. The Data collecting technique is arranged with the questionnaires, while the data analysis technique used is multiple regression. The results of the research at a significant level of 5% showed that (1) transformational leadership style has no a significant effect on work- discipline with a significant value of 0.331 (p> 0.05). (2) There is a significant effect of work- culture to work- discipline with significant value equal to 0,002 (p <0.05). Both of transformational leadership and work- culture have a significant effect on employee's discipline. With a significant value of F of 0.000 (p <0.05). The contribution of transformational leadership style and work culture influence to work discipline of 57%.

Keywords: Transformational Leadership, Work Culture and Work Discipline
PENGARUH PERCEIVED EASE OF USE, PERCEIVED USEFULNESS, DAN PEER INFLUENCE TERHADAP KEPUTUSAN UNTUK MENJADI NASABAH PADA BPRS MITRA HARMONI

PENGARUH PERCEIVED EASE OF USE, PERCEIVED USEFULNESS, DAN PEER INFLUENCE TERHADAP KEPUTUSAN UNTUK MENJADI NASABAH PADA BPRS MITRA HARMONI

Authors: Singgih Yuniarto Erikuncoro
Year: 2018, Volume: 1, Number: 6
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Abstract

The purpose of this study is to describe, the effect of perceived ease of use on customer decisions, the effect of perceived usefulness on customer decisions, and the influence of peer influence on customer decisions. The variables in this study are perceived ease of use, perceived usefulness, peer influence and purchase decision. This research was conducted at BPRS Mitra Harmoni, the population in this research is member/ partner of BPRS Mitra Harmoni. Samples taken as many as 50 people with simple random sampling technique. Data collection was done by distributing questionnaires using a scale of 1-10 points to measure 15 indicators. The analysis technique used is multiple linear regression with 5% significance level. The result of this research shows the equation of PD =0,249PE+0,432PU+0,219PI, where perceived ease of use variable have positive and significant effect to purchase decision, perceived usefulness have positive and significant effect to purchase decision, and peer influence have positive and significant influence to decision become a customer. It can be concluded that the independent variable has a positive and significant influence on the decision to become a customer in BPRS Mitra Harmoni. Coefficient of determination on this test result is 61,7% to purchase decision.

Keywords: perceivedof ease of use, perceived usefulness, peer influence, purchase decision
JANUARY EFFECT DAN SIZE EFFECT DI SEKTOR PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2016

JANUARY EFFECT DAN SIZE EFFECT DI SEKTOR PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2016

Authors: Lukmanul Hakim
Year: 2018, Volume: 1, Number: 6
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Abstract

An efficient capital market hypothesis says that efficient markets react quickly to relevant information. In an efficient market, the market will quickly react to new incoming information so that it will quickly reach a new equilibrium price. In practice in the capital market appears a phenomenon that shows irregularities that contradict the concept of an efficient capital market (market anomaly). The anomalies are another January Effect and Size Effect. The purpose of this study is to examine whether (1) there is a January Effect phenomenon in banking sector companies listed in Indonesia Stock Exchange (BEI) in 2012-2016. To examine whether (2) Size affects the Return of shares in the Banking Sector listed in Indonesia Stock Exchange (IDX) 2012-2016. This study uses descriptive approach Population used in this study is the stock of banking companies listed in (BEI) While the sample is the stock of banking companies amounted to 20 companies listed in the (BEI) 2012-2016. The research method used is documentation method data, while data analysis technique using normality test, different test (T-Test). Based on the calculation of stock return value shows that before january, when janauari and after january no significant effect in banking companies. The results showed that different results were obtained in the january test after January, which obtained significant results.

Keywords: January Effect, Size Effect, Stock Return
PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KESADARAN PESERTA DIDIK DENGAN PROGRAM TAX GOES TO SCHOOL SEBAGAI VARIABEL MODERATING

PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KESADARAN PESERTA DIDIK DENGAN PROGRAM TAX GOES TO SCHOOL SEBAGAI VARIABEL MODERATING

Authors: Afiah Nuraida
Year: 2018, Volume: 1, Number: 6
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Abstract

This study aimed to examine to the influence of socialization of taxation to the awareness learners early age in understanding the knowledge of taxation. The Tax Goes to School Programe as a variable that can strengthen or weaken the influence of socialization on taxation against the awareness of learners to understand the knowledge of taxation.The nature of this research is descriptive research with quantitative approach and the use of primary data types. This research was done in the scope of the 1 Banguntapan Bantul Senior High School. The questionnaire was distributed to 100 respondents and data that can be processed are 93 questionnaires. The method ofdata analysis in this study using simple regression and test the difference in the absolute.The results of the study that the socialization of taxation have a positive effect on the awareness of learness early age indicated by the value of t count of 8,269 with the level of the significance of 0,000. The Tax Goes to School Programe is not able to strengthen the influence of socialization of taxation to the awareness learnes early age indicated by the value of t count of 0,041 with the level of the significance of 0,967, so that the Tax Goes to School Programe is homologizer moderating variable.

Keywords: Socialization Taxation, Consciousness Learners, Tax Goes To School Programe
Pengaruh perencanaan pajak, beban pajak tangguhan, dan leverage terhadap praktik manajemen laba

Pengaruh perencanaan pajak, beban pajak tangguhan, dan leverage terhadap praktik manajemen laba

Authors: Yogi Saputra
Year: 2018, Volume: 1, Number: 6
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Abstract

The purpose of this study is to determine whether the tax planning, deferred tax burden and leverage to Practice Management Profit in Manufacturing Companies either partially or simultaneously. Data obtained from Annual Report and Financial Report published in Indonesia Stock Exchange which then can be processed. In this study, earnings management is measured by calculating Discretionary Accruals. Tax planning is measured using TRR (Tax Retention Rate), deferred tax expense is measured by total deferred tax expense divided by total assets and leverage measured by debt divided by total assets. The study population consisted of 15 manufacturing companies sub-sector consumer goods and observation period starting in 2012 - 2016. The data used in the study is secondary data and sample selection by purposive sampling method that meets the criteria of the sample. The analytical method used is multiple linear analyst method to test the effect of tax planning, deferred tax burden and leverage to earnings management. Based on the results of hypothesis testing using multiple linear analysis method in this study, it can be concluded partially that the tax planning does not significantly influence earnings management while the deferred tax burden and leverage have a significant effect on earnings management. .

Keywords: Tax planning1, Deferred Tax Expense2, leverage3, earnings management4.
PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS MODAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE

PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS MODAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE

Authors: Friska Atika Saputri
Year: 2018, Volume: 1, Number: 6
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Abstract

Jurnal Ekobis Dewantara Vol. 1 No. 6 Juni 2018171PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS MODAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE(Studi Pada Perusahaan Jasa Subsektor Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)Friska Atika SaputriAlumni Fakultas Ekonomi Universitas Sarjanawiyata TamansiswaEmail: [email protected] is a compulsory contribution of the state payable by a person to the state or entity as a taxpayer by not obtaining direct, coercive, and revoking taxes under the law. The purpose of this study is to illustrate the effect of profitability, leverage, capital intensity, and the proportion of independent board of commissioner against tax avoidance.This research is included in the type of quantitative research. Its population is all bank service sub sector companies listed in Indonesia stock exchange in 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques use multiple linear regression with profitability, leverage, capital intensity and proportion of independent board of commissioners as variable (X) and tax avoidance as variable (Y).The result of data analysis shows that profitability and proportion of independent boardof commissioner have negative effect to tax avoidance. While the leverage and capital intensity variables have no effect on tax avoidance. And profitability, leverage, capital intensity and proportion of independent board of directors influence simultaneously to tax avoidance

Keywords: Profitability, Leverage, Capital Intensity, Proportion of Independent Commissioner, Tax Avoidance
Pengaruh Tax Avoidance, Investment Opportunity Set, dan Manajemen Aset Terhadap Nilai Perusahaan

Pengaruh Tax Avoidance, Investment Opportunity Set, dan Manajemen Aset Terhadap Nilai Perusahaan

Authors: Wahyu Nur Rohmah
Year: 2018, Volume: 1, Number: 6
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Abstract

This study aims to determine the effect of tax avoidance, investment opportunity set, and asset management on corporate value. The datasource used issecondary data. The sample in this research is manufacturing company miscellaneous industry sector period 2012-2016. The sampling technique used purposive sampling to get 12 companies. The data in this study using multiple regression with SPSS program version 17.0.The results showed that tax avoidance had a significant negative effect on firm value with t value of -2.197 and significance level of 0.002. Investment opportunity set positively affects the value of the company with t arithmetic company with t arithmetic 0.80 and significance level 0.936. Adjusted R Square value of 0.666 can be interpreted that the contribution of all independent variables in explaining the dependent variable is 66.6%

Keywords: Tax avoidance,Investment opportunity set, asset management, corporate value
Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Kualitas Pelayanan Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak

Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Kualitas Pelayanan Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak

Authors: Oktaviana Agustania Waru
Year: 2018, Volume: 1, Number: 6
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Abstract

Jurnal Ekobis Dewantara Vol. 1 No. 6 Juni 2018193PENGARUH PENGETAHUANPERPAJAKAN, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, KUALITAS PELAYANAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK(Studi Empiris Pada Kantor Pelayanan Pajak Ruteng)Oktaviana Agustania WaruAlumni Fakultas EkonomiUniversitas Sarjanawiyata TamansiswaEmail: [email protected] study aims to determine the effect of knowledge taxation, modernization of tax administration system, the qualityof tax service and taxpayer awareness of taxpayer compliance on KPP Pratama Ruteng.This type of research is quantitative research. The population in this study are taxpayers registered in KPP Pratama Ruteng. Data collection was done directly by using questionnaire. Data analysis in this research using multiple regression with SPSS program version 16.0.The results showed that the value of F arithmetic 28.149 greater than F table 2.74. These results indicate that the knowledge of taxation, modernization oftax administration system, the quality of tax services, and awareness of taxpayers can affect simultaneously to taxpayer compliance. Partially knowledge of taxation (X1), modernization of tax administration system (X2), quality of tax service (X3), and awareness of taxpayer (X4) have a positive effect significantly to taxpayer compliance. This result is evidenced by t count> t table 1.66864 and significance <0.0 e (a) 2.031 and 0.046 (X1Y1), (b) 3.024 and 0.003 (X4Y1). Modernization of tax administration system (X2) and quality of tax service (X3) have no significant effect to taxpayer compliance. This is evidenced by the niali t arithmetic <t table 1.66864 and the significance> 0.05, ie (a) 0.167 and 0.868 (X2Y1), (c) 0.366 and 0.715 (X3Y3).

Keywords: Knowledge of taxation, modernization of tax administration system, quality of tax service,awareness of taxpayer, taxpayer compliancePENDAHULUANSalah satu sumber penerimaan negara yang penting selain sumber penerimaan migas maupun penerimaan bukan non migas adalah Penerimaan dari sektor pajak. Penerimaan pajak dipengaruhi oleh pertumbuhan ekonomi suatu negara karena pertumbuhan ekonomi akan meningkatkan pendapatan masyarakat sehingga masyarakat mempunyai kemampuan finansial untuk membayar pajak (Rustiyaningsih,2011).Kepatuhan wajib pajak adalah masalah penting di seluruh dunia, baik bagi negara maju maupun di negara berkembang (Rahayu; 2010). Karena jika wajib pajak tidak patuh maka akan menimbulkan keinginan untuk melakukan tindakan penghindaran, pengelakan, penyelundupan dan pelalaian pajak (Rahayu; 2010). Yang pada akhirnya tindakan tersebut akan menyebabkan penerimaan pajak Negara akan berkurang (Rahayu; 2010).Menurut Witono (2008) hal yang dapat ditekankan oleh aparat untuk meningkatkan kesadaran dan kepatuhan pajak yaitu dengan cara mensosialisasikan peraturan pajak baik melalui penyuluhan, seruan moral baik dengan media, maupun membuka situs peraturan pajak yang setiap saat bisa diakses wajib pajak. Sehingga dengan adanya sosialisasi tersebut pengetahuan wajib pajak terhadap kewajiban perpajakannya bertambah tinggi. Pengetahuan tentang peraturan perpajakan penting untuk menumbuhkan perilaku patuh, karena bagaimana
Pengaruh Kecukupan Modal, Likuiditas, Efisiensi Operasi, Dan Risiko Kredit Terhadap Kinerja Bank Pada BPR Konvensional Kabupaten Kulon Progo Yang Terdaftar Di Bank Indonesia Tahun 2014-2016

Pengaruh Kecukupan Modal, Likuiditas, Efisiensi Operasi, Dan Risiko Kredit Terhadap Kinerja Bank Pada BPR Konvensional Kabupaten Kulon Progo Yang Terdaftar Di Bank Indonesia Tahun 2014-2016

Authors: Rini Dwi Astuti
Year: 2018, Volume: 1, Number: 6
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Abstract

The purpose of this study is to examine the effect of capital adequacy, liquidity, operational efficiency, and credit risk on bank performance in Rural Banks (BPR) Conventional Kulon Progo Regency registered in Bank Indonesia period 2014-2016.This research is a quantitative research. The data used are secondary data obtained from the Rural Bank Publication Financial Report issued by Bank Indonesia period 2014-2016. The data collection method used is literature study and documentary study. The population in this study is all BPRs in Kulon Progo Regency registered with Bank Indonesia. Sampling technique using saturated samples which means all populations are used as samples. The statistical test apparatus uses SPSS 20 which is used to test classical assumptions and statistical analysis.The results of this study indicate that simultaneously variable capital adequacy, liquidity, operating efficiency, and credit risk significantly affect the ROA. Then the variable of capital adequacy and liquidity have no effect to bank performance, while operating efficiency and credit risk have a significant negative effect to bank performance

Keywords: capital adequacy, liquidity, operating efficiency, credit risk, and bank performance
PENGARUH MOTIVASI KERJADAN LINGKUNGAN KERJA TERHADAPKINERJA KARYAWAN INSTALASI PENJAMINANRSUP DR. SARDJITO YOGYAKARTA

PENGARUH MOTIVASI KERJADAN LINGKUNGAN KERJA TERHADAPKINERJA KARYAWAN INSTALASI PENJAMINANRSUP DR. SARDJITO YOGYAKARTA

Authors: Ary Estiningsih
Year: 2018, Volume: 1, Number: 7
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Abstract

This study aimed to explain the influence of the partial work motivation on employee performance, toexplain the influence of the partial work environment on employee performance and to explain work motivation and work environment on employee performance simultaneously. The research method involves two variables : the independent variabel (employee performance), and the dependent variables (work motivation, work environment). The population of this research are 53 empoyess on GuaranteeInstalation. The sample size ie 47 respondent. The sampling method used is sampling accidental. The data are analyzed using multiple linier regression. Based on the results of the analysis indicate that the work motivation is significantly influence the performance of the employees of Guarantee Instalation RSUP Dr. Sarjito Yogyakarta,indicated by the t significant value of 0,000 smaller than α =0,05 (0,000 <0,05) with the regression coefficient of 0,355.Work environment has a significant effect on the performance of employees ofGuarantee Instalation RSUP Dr. Sarjito Yogyakarta, indicated by the t significant value of 0,000 less than α = 0,05 (0,000 < 0,05) with theregression coefficient of 0,342.Work motivation and the work environment is simultaneously significant effecting the performance of employees inGuarante Instalasi RSUP Dr. Sarjito Yogyakarta,indicated by F significant value of 0,000 smaller than α = 0,05 (0,000 <0,05) andwere able to contribute to the performance variables of 0,616 or 61,6 %. The remaining 38,4 %is influenced by other variables that are not examined in this study.

Keywords: work motivation, work environment, employee performance
PENGARUH KEPUASAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN

PENGARUH KEPUASAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN

Authors: Bambang Giyarto
Year: 2018, Volume: 1, Number: 9
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Abstract

This study aims to determine whether job satisfaction and work discipline partially or together with positive and significant to employee performance on employees, this research is a quantitative research, the sample used is 35 employees. Research data by using questionnaire method, data analysis techniques used descriptive data analysis and multiple linear regression analysis, the results showed that job satisfaction had a positif affect on the employees performance. Work discipline has a positive and significant impact on employee performance, job satisfaction and work discipline have a positive and significant impact on employee performance.

Keywords: job satisfaction, work discipline, employee performance
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN UKURAN PERUSAHAAN TERHADAP RATING OBLIGASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2016

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN UKURAN PERUSAHAAN TERHADAP RATING OBLIGASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2016

Authors: Ade Tiya Kurnia Wati
Year: 2018, Volume: 1, Number: 7
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Abstract

This study aims to determine the effect of current ratio, debt to equity ratio and firm size (size) against the rating of bonds in banking companies listed on the Indonesia Stock Exchange 2012-2016.This type of research is a correlational research. The population of this study is a banking company listed on the Indonesia Stock Exchange amounted to 31 companies. The sampling technique used in this study is purposive sampling with the following conditions: (1) The banking company listed on the Indonesia Stock Exchange from 2012-216; (2) The banking company with bond rating issued by PT. Pefindo in the study period, 2012-2016; (3) The banking company that has data in the form of financial statements required in this study. The sample of this study amounted to 9 banking companies. Technical analysis used in this study is multiple linear regression with the help of SPSS program.The results of the study showed that: (1) Current ratio has no effect on bond rating with coefficient value 0,002 and sig 0,502 (2) Debt to equity ratio has no effect on bond rating with coefficient 0,00 and sig 0,412 (3) have a positive effect on bond rating with coefficient value 0,05 and sig 0,001.

Keywords: bond rating, current ratio, debt to equity ratio and firm size
PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, MOTIVASI KERJA, DAN LOCUS OF CONTROLTERHADAP PRESTASI KERJA KARYAWAN PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN BANTUL, YOGYAKARTA

PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, MOTIVASI KERJA, DAN LOCUS OF CONTROLTERHADAP PRESTASI KERJA KARYAWAN PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN BANTUL, YOGYAKARTA

Authors: Miftahul Janah Rosmayanti
Year: 2018, Volume: 1, Number: 7
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Abstract

The purpose of this research is to know (1) influence of Situational leadership style toward employee performance, (2) influence of Work Motivation to employee performance, (3) influence of Locus Of Control on employee performance, and (4) influence of Situational Leadership Style, Work Motivation and Locus of Control have a significant effect on the work performance of PDAM Employees of Bantul Regency Yogyakarta.This research belongs to the type of causal causal research. The population is all employees of PDAM Bantul district, amounting to 220 people and 20% of the number of employees is 44 people who will be used as a sample. Method of data retrieval was questionnaire, while data analysis technique using multiple linear regression analysis was supported by F (F-Test) and T (T-Test) test and classical assumption test consist of normality test, multicollinearity test, and heteroscedasticity test.The resultsshowed that there is influence Situational Leadership Style (X1) on work performance (Y) with significance value = 0.035 <α = 0.05. There is influence of Work Motivation (X2) to work performance (Y) with significance value = 0.127 <α = 0.05. There is influence of Locus of Control (X3) on work performance (Y) with significance value = 0.044 <α = 0.05. Situational Leadership Style (X1), Work Motivation (X2) and Locus of Control (X3) have an effect on Work Achievement (Y) simultaneously because the value of sig 0,000 <0,05.

Keywords: situational leadership style (X1), work motivation (X2), locus ofcontrol (X3), work performance (Y)

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