JURNAL MITRA MANAJEMEN

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KONSERVATISME AKUNTANSI, DAN RISIKO SISTEMATIK TERHADAP EARNING RESPONSE COEFFICIENT

2025-02-10T06:55:20+00:00

The research aims to understand the influence of Corporate Social Responsibility, Accounting Conservatism, and Systematic Risk on the Earning Response Coeficient. The population in this study is a company registered in the LQ45 for the period 2019-2023, based on the criteria obtained by 18 companies and 90 number of samples and sampling of these using purposive samplings, which were analyzed using Eviews 12. The results of this study are based on a partial test (t-test) that Corporate Social Responsibility has no influence on the Earning Response Coefficient, Accounting Conservatism has an influence upon the Earning Response Coefficients, and Systematic Risk has an impact on Earning Responsibility Cofficients. The results based on the simultaneous test (F-test) show that Corporate Social Responsibility, accounting conservatism, and systematic risk simultaneously affect the earning response coeficient.

Keywords: Corporate Social Responsibility, Accounting Conservatism, Systematic Risk, Earning Response Coefficient.

PENGARUH PENGETAHUAN KEWIRAUSAHAAN, KARAKTERISTIK KEWIRAUSAHAAN, DAN PEMILIHAN LOKASI TERHADAP KEBERHASILAN USAHA (STUDI KASUS UMKM AYAM GEPREK DI WILAYAH DARMAGA BOGOR)

2025-02-10T09:06:56+00:00

Penelitian ini bertujuan untuk mengetahui Pengaruh Pengetahuan Kewirausahaan, Karakteristik Kewirausahaan, dan Pemilihan Lokasi terhadap Keberhasilan usaha pada UMKM Ayam Geprek di Wilayah Darmaga. Metode penelitian yang digunakan adalah metode kuantitatif. Penelitian ini menggunakan Teknik probability random sampling dan didapat sampel penelitian sebanyak 52 responden. Teknik analisis data menggunakan analisis regresi berganda serta uji hipotesis dengan uji t dan uji F, dengan bantuan software SPSS Ver. 26. 0. Hasil penelitian diper-oleh persamaan regresi berganda Ý= 0,3306 + 0.267X1 + 0.244X2 + 0.264X3 dengan nilai signifikasi t-hitung lebih besar dari t-tabel serta nilai F-hitung31.986 lebih besar dari F-tabelsehingga dapat disimpulkan bahwa variabel Pengetahuan Kewirausahaan, Karakteristik Kewirausahaan, dan Pemilihan Lokasi secara bersama-sama berpengaruh secara positif dan signifikan terhadap Keberhasilan Usaha UMKM Ayam Geprek wilayah Darmaga Bogor.

Kata Kunci : Pengetahuan Kewirausahaan, Karakteristik Kewirausahaan, Pemilihan Lokasi , Keberhasilan Usaha

PENGARUH LABA AKUNTANSI, TINGKAT HUTANG, DAN ARUS KAS OPERASI TERHADAP DIVIDEN TUNAI (STUDI KASUS PADA PERUSAHAAN REAL ESTATE DAN PROPERTI) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020

2025-02-11T08:29:01+00:00

The purpose of this research is to determine effect of accounting income, laverage, and operating cash flows on cash dividen of the real estate and property companies listed in Indonesia Stock Exchange period 2016-2020. The research uses causal research design with the population of real estate and property companies listed in the Indonesia Stock Exchange period 2016-2020. This research uses purposive sampling method with the number of sampole of 6 which is a real estate and property companies listed in tne Indonesia Stock Exchange period 2016-2020. The data collection process in this resesarch was carried out using secondary data, that is financial report of real estate and property companies’ period 2016-2020 at Indonesia Stock Exchange. The results of the partially research show that accounting income have an effect on cash divident, while laverage does not have an effect on cash divident, and the operating cash flows does not have an effect on cash divident. The results of the simultaneous research show that accounting income, laverage, and operating cash flows have significant positive to cash divident in real estate and property companies listed in the Indonesia Stock Exchange periode 2016-2020.

Keywords: Accounting Income, Laverage, Operating Cash Flows, Cash Dividen

PENGARUH LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2020

2025-02-10T09:19:13+00:00

This study aims to determine the effect of Leverage as proxied by Debt-to-Equity Ratio (DER), Liquidity as proxied by Current Ratio (CR), and Company Size as proxied (SIZE), on Profitability Return on Assets (ROA) in Registered Pharmaceutical Companies. on the Indonesia Stock Exchange for the 2015-2020 period, either partially or simultaneously. This study determined 7 samples from pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. The method used is Classical Assumption Test Analysis and Linear Regression Test. The results showed that the variables Leverage, Liquidity, and Firm Size had an effect of 69.2% while the remaining 30.8% was explained by other factors outside the research model. With the regression equation Y = -0.020 + 0.590X₁ + 0.075X₂ - 0.016X₃ + e. partially leveraged, liquidity has a positive and significant effect on profitability, while firm size has a negative and significant effect on profitability. Simultaneously, leverage, liquidity, and firm size have a positive effect on profitability simultaneously.

Keywords: Leverage, Liquidity, Firm Size, Profitability

PENGARUH PERSEPSI PELAKU USAHA MIKRO KECIL DAN MENENGAH TENTANG AKUNTANSI, PENGETAHUAN AKUNTANSI, DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DI DESA GENENGADAL KECAMATAN TOROH KABUPATEN GROBOGAN JAWA TENGAH

2025-02-10T09:27:50+00:00

Penelitian ini bertujuan untuk mengetahui, pengaruh persepsi pelaku UMKM tentang akuntansi terhadap penggunaan informasi akuntansi, pengaruh pengetahuan akuntansi terhadap penggunaan informasi akuntansi, pengaruh skala usaha terhadap penggunaan informasi akuntansi. Jenis penelitian ini adalah penelitian kausal. Subjek penelitian ini adalah pelaku UMKM di Desa Genengadal Kecamatan Toroh Kabupaten Grobogan Jawa Tengah sebanyak 42 pelaku UMKM. Metode pengambilan sampel penelitian menggunakan sampel jenuh. Teknik pengumpulan data menggunakan kuesioner. Uji validitas dan reliabilitas dilakukan terhadap 42 orang pelaku UMKM subjek penelitian. Teknik analisis data yang digunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa: (1) terdapat pengaruh positif persepsi pelau UMKM terhadap penggunaan informasi akuntansi. Hal ini dibuktikan nilai koefisien 0,401 dengan t hitung > t tabel 2,357 > 2,018) dan sig. 0,024 (0,024 < 0,05), (2) terdapat pengaruh positif pengetahuan akuntansi terhadap penggunaan informasi akuntansi. Hal ini dibuktikan nilai koefisien 0,257 dengan t hitung > t tabel (2,608 > 2,018) dan sig. 0,013 (0,013 < 0,05), (3) tidak terdapat pengaruh positif skala usaha terhadap penggunaan informasi akuntansi. Hal ini dibuktikan nilai koefisien -0,686 dengan t hitung < t tabel (-2,268 < 2,018) dan sig. 0,029 (0,029 < 0,05.

Kata kunci: Persepsi Pelaku UMKM tentang Akuntansi, Pengetahuan Akuntansi, Skala Usaha, Penggunaan Informasi Akuntansi