This research aims to get the empirical evidence of the effect of bonus motivation, managerial ownership, independent commissioner, and firm size toward earnings management in Indonesia consumer goods companies listed on Indonesia Stock Exchange during 2018 to 2021. Agency theory and signalling theory used as a theoritical study in this research. The data analysis technique in this research is …
The study aims to determine the effect of production costs and operational costs to net profit. The type of data used in this study is secondary data in the form of company annual financial reports. The research population is the food and beverage sub sector companies listed on the Indonesia Stock Exchange in 2017-2021. Sampling was carried out by purposive sampling method with a total sample o…
Penelitian ini bertujuan untuk mengetahui pengaruh keadilan distributif, keadilan prosedural, dan partisipasi anggaran terhadap kinerja manajerial pada PT. Semen Baturaja Tbk. Penelitian ini merupakan penelitian penelitian kuantitatif. Data penelitian ini yaitu data primer berupa kuesioner yang disebarkan secara langsung kepada responden. Jumlah sampel pada penelitian ini adalah 56 sampel yang …
This study aims to provide empirical evidence that profitability, liquidity, company activities and company age affect to the disclosure of sustainability report. The measurement index used as a reference for the sustainability report in this study is the GRI standards with 84 items. The sample used in this research were companies which consistently listed at LQ45 Index 2018-2022. This research…
This research aims to know the implementation and impact of providing education and training on employee work performance at PT Pupuk Sriwidjaja Palembang. The education and training are provided to add expertise conceptually, theoretically and morally to workers and improve overall work skills to contribute fully to company progress. This type of research is quantitative descriptive by using q…
This study aims tp analyse the influence of total quality management, performance measurement system and information technology on managerial performance in credit union Palembang city partially. The data used in this research are primary data in the form of a questionnaire given directly. This research was conducted on three large credit union in Palembang with 35 respondent. The analytical to…
This study aims to examine the effect of capital structure, earnings per share, and sales growth on firm value. The independent variables in this study consist of capital structure, earnings per share, sales growth, while the dependent variable is firm value. This study uses a sample of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-…
This research aims to identify the influence of two main variables, namely budgetary participation and information literacy, on managerial performance at PT. Barataguna Indoganesha with the moderation of work motivation, organizational commitment, and leadership style. The research method used in this study is a quantitative approach, collecting data through questionnaires distributed to manage…
This research aims to discover the effect of (1) Earnings Management (2) Return on Assets (3) Debt to Equity Ratio (4) Price Earning Ratio (5) Equity-Based Compensation as moderating variable in influencing stock investment decision making. The method used in this research is a quantitative method. The research population are mining companies listed in Indonesia Stock Exchange (IDX) using purpo…
This study aims to analyze, test, and measure the performance of the Regional General Hospital at Ogan Ilir by using the Balance Scorecard. This type of research is quantitative descriptive. The data collected is primary data and secondary data. Primary data were obtained through questionnaires to patients and hospital employees. Secondary data were obtained from financial report documentation,…
The purpose of this research is to investigate the effect of budget participation and organizational culture on managerial performance. The study was conducted at PT Rajawali Nusindo. There have been numerous inconsistencies among previous research findings regarding the effects of budget participation and organizational culture on managerial performance. This serves as the foundation for condu…
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan dan kecakapan manajerial terhadap kinerja keuangan yang diukur menggunakan Return on Equity (ROE). Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif. Populasi pada penelitian ini sebanyak 22 perusahaan subsek…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan enterprise risk management, intellectual capital, dan sustainability report terhadap kinerja keuangan perusahaan. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah …
Leadership is a way for a leader to influence the behavior of subordinates that aims to encourage work passion, job satisfaction and high employee productivity, in order to achieve maximum organizational goals. The purpose of this research is a type of quantitative research with the aim of knowing the influence of Leadership Style on Managerial Performance through Management Accounting Systems …
This study aims to analyze the influence of Environmental Social Governance and Green Process Innovation on financial performance. The independent variables in this study are Environmental Social Governance and Green Process Innovation. The dependent variable in this study is financial performance measured by Return on Assets (ROA). The population in this study consists of non-financial compani…
This study aims to examine the effect of capital structure as measured using the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), and capital intensity as measured using asset turnover on financial performance as measured using Return on Assets (ROA). The type of data used in this research is secondary data in the form of financial reports. The method used in this research is a quantit…
Penelitian ini bertujuan untuk mengetahui penjualan yang harus dipertahankan agar tidak mengalami kerugian dan mengetahui penjualan minimal agar perusahaan mendapatkan keuntungan yang ditargetkan oleh PT Chitose Internasional Tbk. Dari hasil penelitian break even point terhadap penjualan pada tahun 2020, PT Chitose Internasional Tbk berhasil melewati titik impas penjualan. artinya perusahaan te…
The purpose of this study is to find out the effect of the disclosure of Sustainability Reporting (economic dimensions, environmental dimensions and social dimensions) on Financial Performance (ROA). This type of research is quantitative research with secondary data sources in the form of Sustainability Reporting and company financial reports obtained from the official website of the Company an…
This research aims to analyzed the influence of leadership style, organizational culture, and work motivation on employee performance. The data in this study used quantitative descriptive statistical methods. The study population was employees of PT PLN (Persero) UIW S2JB, amounting to 169 employees. The sample used in this research was 62 respondents and data techniques were carried out using …
Skripsi ini membahas tentang pengukuran kinerja pada Manajemen Perusahan Umum (Perum) Bulog Divisi Regional Sumatera Selatan dengan menerapkan Balanced Scorecard. Penulisan skripsi ini menggunakan data kualitatif dari data primer dan data sekunder yang diperoleh dari dokumen dari sumber laporan keuangan dan hasil survey di Perum Bulog Divisi Regional Sumatera Selatan. Berdasarkan hasil peneliti…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh good corporate governance yang diproksikan dengan kepemilikan institusional, kepemilikan manajerial, dan dewan komisaris independen, konservatisme, dan ukuran perusahaan terhadap manajemen laba pada seluruh sektor perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 dan 2020. Sampel penelitian diambil menggunaka…
This study aims to examine the effect to organizational culture, internal control on the employee performance in mediating organizational commitment at PT. Jamkrida Sumsel and to get decisions that connect with performance of employee in the company. The research used quantitative approach through questionnaire and documentation with 50 respondens as a sample. Descriptive technique and path ana…
The development of the economic sector affected by this pandemic has forced companies to be cooperative regarding marketing, production, competition, human resource management that can relate between companies and customers. Therefore, it is necessary to conduct research to analyze the performance of the real sector and the financial sector before and during the COVID-19 pandemic using the Bala…
Six Sigma is a practical method that can help in detail in improving a product or service quality. This method has a series of systems to be used in improving service or product quality, one of which is DMAIC. Community service performance needs to be properly evaluated to improve service quality. Good quality service makes community service at a high level. The results of the implementation of…
This study aims to test empirically and analyze the effect of product diversification, marketing strategy, and the use of social media on sales. The data used in this study is primary data obtained directly through distributing a list of questions in the form of a questionnaire to members of Songket MSMEs Pasar Kito in Palembang City. The population in this study was 50 Songket MSMEs Pasar Kito…
Penerapan CSR dan pengolaan lingkungan hidup mampu memaksimalkan laba sebuah entitas karena dapat membangun citra baik dengan pemangku kepentingan dan meningkatkan manfaat akibat mampu berdampak positif di segi biaya. Namun terdapat fenomena dimana diilustrasikan melalui perbandingan antara Unilever dan Sidomuncul dari segi kinerja keuangan dan kinerja lingkungan, yaitu kinerja keuangan Unileve…
Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh corporate social responsibility terhadap cost of equity pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Jenis penelitian ini adalah penelitian kuantitatif. Sampel penelitian ini dipilih dengan menggunakan teknik purposive sampling didapatkan 23 perusahaan yang memenuhi kriteria dengan tahun …
Penelitian ini bertujuan untuk l)menganalisis keuangan vertikal dan horizontal, dan 2)menganalisis kinerja keuangan pada perusahaan pembiayaan konsumen yaitu PT. Adira Dinamika Multi Finance, tbk selama periode 2004 sampai 2008. Penelitian ini menggunakan laporan keuangan yang terdiri dari neraca dan laporan laba rugi selama lima tahun dari periode 2004 sampai 2008. Pemilihan sampel penelitian …
The Purpose of this research is to see and investigate three types of supplies Siguntang pharmacies which will be useful for management to create and plan the Analysis of Activity Based Costing (ABC) and Method of Economic Order Quantity (EOQ). This research represents descriptive research. Type of data that used in this research is primary dand Secondary data.There are sales data, purchasing d…