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Dinasti International Journal of Economics, Finance & Accounting
Published by Dinasti Publisher
ISSN : 27213021     EISSN : 2721303X     DOI : 10.31933
Core Subject : Economy,
The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial risk management Corporate risk management Business management Entrepreneurship Cost management Economic Education Public administration Development economics Corporate governance Accounting Project management
Articles 62 Documents
THE EFFECT OF LIQUIDITY AND WORKING CAPITAL ON CORPORATE VALUES WITH PROFITABILITY AS MODERATING VARIABLES IN MANUFACTURING COMPANIES LISTED ON IDX Pratiwi, Hanna; Ronni Andri Wijaya; Desi Permata Sari; Riska Maiputri Yengsih
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.199

Abstract

This study aims to examine and analyze the effect of Liquidity (X1) and Working Capital (X2) on Company Value (Y) with Profitability (Z) as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2014-2018. The sample selection method used is porpusive sampling and obtained as many as 22 manufacturing companies as samples with 110 observations. Based on the partial test results there is a significant effect between liquidity on firm value, there is no influence between working capital on firm value. Liquidity and working capital together have a significant effect on firm value. Profitability is not able to moderate liquidity to the value of the company. Profitability is able to moderate working capital to the value of the company. Simultaneously liquidity and working capital have a significant effect on firm value. The contribution of the independent variable that is liquidity and working capital in influencing the dependent variable that is the value of the company is 87.23%.
KNOWLWEDGE OF TAXATION AND FISCUS SERVICE ON TAXPAYERS COMPLIANCE Pratiwi Putri, Kartika; Meita Chandra Devi; Dodi Tisna Amijaya
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.200

Abstract

Achievement of Indonesia's tax income is faced with various obstacles so that it has not been able to meet the desired target. Compliance of taxpayers is an important factor for sources of state income to reach the state budget. The purpose this research is to determine wether there is a significant influence on knowledge of taxation and fiscus service against taxpayer compliance. This research uses a descriptive survey method involving 100 respondents of taxpayers through a questionnaire at Bandung tax office. The measured variable data included knowledge of taxation and fiscus services and continued by using multiple linear regression analysis. The results of the study prove that the level of knowledge of taxation and fiscus services affect partially tax compliance by 3.5% and fiscus services by 57.2%. Simultaneous is influenced by knowledge of taxation and fiscus services by 60.7% and by 39.3% influenced by other factors.
MULTIPLE REGRESSION : DETEMINANT ON PROFITABILITY AT ISLAMIC COMMERCIAL BANKS IN INDONESIA Tisna Amijaya, Dodi; Siti Komariah
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.201

Abstract

The Islamic financial system is potential to be a locomotive of the national economy and be able to overcome gaps. One of them is Islamic banking which is increasingly developing in Indonesia. The development of Islamic banking is expected to increase economic growth. For this reason, Islamic banking is needed which has a healthy financial performance. This study aims to analyze the effect of NPF, CAR, and FDR on Profitability at Islamic Commercial Banks. The data used in this study were obtained from Islamic commercial bank financial statements which are recorded in the OJK for 2015-2018. The population in this study is 14 Sharia Commercial Banks in Indonesia, and using the purposive sampling method, there are 12 bank samples which will be examined. The analysis technique used in this study is multiple linear regression models. The results showed that NPF, CAR and FDR had a significant effect on profitability.
THE ROLE OF CORPORATE GOVERNANCE ON FINANCIAL STATEMENT QUALITY AND INVESTOR REACTION Pratiwi, Devica; Syane Mulyawan; Zefanya Evans Lino
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.202

Abstract

The purpose of this paper is to examine the effect of the number of boards of directors, boards of commissioners, audit committees, the background of the audit committee on the quality of financial statements and the reaction of investors with ROA as a control variable. The population in this study is the annual report of banking company listed on the Indonesia Stock Exchange on 2018. The analysis method in this study is the multiple linear regression analysis using SPSS. Based on simultaneous test results, the number of boards of directors, boards of commissioners, audit committees, the background of the audit committee have a significant influence on the investor's reaction to ROA as a control variable, but had no effect on the quality of financial statements.
THE IMPACT OF MACRO FACTORS ON COMPOSITE STOCK PRICE INDEX (CSPI) IN INDONESIA STOCK EXCHANGE (IDX) PERIOD 2014-2018 Djamaluddin, Said; Riki Ardoni; Aty Herawati
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.205

Abstract

This study aims to determine the effect of the BI rate, the dollar exchange rate, the yuan exchange rate, the Dow Jones index, the Shanghai index and world oil prices on the composite stock price index (CSPI). The data used is the period from January 2014 to December 2018 with the multiple regression analysis method. The results showed that the BI rate, Dollar Exchange, Yuan Exchange, Dow Jones, SSE Composite Index and WTI were able to explain the 91.8% effect on CSPI and the remaining 8.2% explained by other variables not examined. T test results show that partially BI interest rates, the yuan and Shanghai exchange rates do not have a significant effect on CSPI. While the dollar exchange rate, Dow Jones Index and world crude oil prices have a significant influence on the composite stock price index (CSPI) with coefficients respectively - 0.41705, +0.21245 and -7.86373. The independent variable that has the most dominant influence on CSPI is Crude Oil (WTI).
MANAGING DIVERSITY OF HUMAN RESOURCES AS AN EFFORT TO IMPROVE EMPLOYEE PERFORMANCE (CASE STUDY AT PT. LONTAR PAPYRUS PULP & PAPER INDUSTRY) Almaududi, Said
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.206

Abstract

This study aims to analyze the effect of managing the diversity of human resources on the performance of employees of PT. Lontar Papyrus Pulp & Paper Industry. The study population was all employees of PT. Lontar papyrus pulp & paper industry, West Tanjung Jabung Regency, totaling 3,023 people. the size or number of samples in this study is determined based on the theory developed by Slovin with a value of e = 10%, so that a sample of 97 people is obtained. The approach in this study uses a quantitative approach to the survey method and uses Partial Least Square (PLS) data analysis. But before the analysis, the outer model test is first performed through the validity and reliability test. Furthermore, the Inner Model test is carried out through the R-Square (Coefficient of determination) and F-Square (f2 effect size) tests. The results showed that the management of diversity in human resources affected the performance of the employees of PT. Lontar Papyrus Pulp & Paper Industry. management of diversity in human resources affected the performance of the employees of PT. Lontar Papyrus Pulp & Paper Industry.
ANALYSIS OF EXPORT COMPETITIVENESS TEXTILE AND APPAREL INDONESIA, CHINA, INDIA Susanto, Bambang; Sukadwilinda
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.207

Abstract

The textile and apparel industries are labor-intensive and capital-intensive industries. The focus of this research looks at the competitiveness of textiles and apparel in Indonesia, China and India. The research method used is comparative descriptive, with the Herfindahl approach, Trade Specialization, Relevealed Comparative Adventage and Constan Market Share. Herfindahl calculation shows the market structure in Indonesia, China and India in the form of perfect competition. While the Trade Specialization approach, Indian exports are more stable than Indonesia and China. The TSR approach generally shows Export Promotion. The Revealed Comparative Adventage approach, Indonesia and India show stable and stagnant results, the RCA scale shows that China has a comparative advantage and strong competitiveness. Conclusion of the research, the market structure takes the form of a perfect competition and Export Promotion. China Has comparative advantages and strong competitiveness, followed by Indonesia and India.
EFFECT OF LEADER MEMBER EXCHANGE, ORGANIZATIONAL CULTURE AND EMPLOYEE ENGAGEMENT ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR (CASE STUDY GEN Y IN PERUM LPPNPI) Mahmudi, Budi; Farida Elmi
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.224

Abstract

This study aims to determine the effect of the leader member exchange, organizational culture, employee engagement on organizational citizenship behavior. This type of research is descriptive verification method. The population of all employees of Perum LPPNPI, decision-probability sampling technique with a sample of 200 employees. Data Analysis Structural Equation Modeling (SEM) method Partial Least Square (PLS) with 6.0 WarpPLS program. The results showed that the leader member exchange have a significant effect on employee engagement, organizational culture have a significant effect on employee engagement, employee engagement significantly influence the organizational citizenship behavior, leader member exchange have a significant effect on organizational citizenship behavior, and organizational culture significant effect on organizational citizenship behavior.
EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY TO THE FIRM VALUE Markonah, Markonah; Salim, Agus; Franciska, Johanna
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.225

Abstract

This study aims to determine the effect of profitability (ROA), leverage (DER) and liquidity (CR) on corporate value (PBV) in food and beverage manufacturing companies listed on the Jakarta Stock Exchange. Research Methodology research uses the data panel regression analysis method with the model used is fixed effect. The results of the F test show that profitability (ROA), leverage (DER), and liquidity (CR) adequately explain the influence on firm value (PBV). Result of research show that profitability (ROA) and leverage (DER) have significant effect to company value variable (PBV) while variable of liquidity (CR) has no significant effect to company value variable (PBV). The results of Determination Coefficient Test showed that the proportion influence of profitability, leverage and liquidity to company value was 86%. While the rest of 14% influenced by other variables.
THE EFFECT OF CAPITAL STRUCTURE, COMPANY GROWTH, AND INFLATION ON FIRM VALUE WITH PROFITABILITY AS INTERVENING VARIABLE (STUDY ON MANUFACTURING COMPANIES LISTED ON BEI PERIOD 2014 - 2018) Topani Suzulia, Maya; Sudjono; Ahmad Badawi Saluy
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.226

Abstract

The purpose of this research is to test and analyze the effect of capital structure, company growth, and inflation on firm value with profitability as intervening variable. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2018 totaling 174 companies. Determination of the sample is selected by purposive sampling. Out of 174 populations, only 27 samples were selected. The type of research data is panel data. Path analysis was chosen as the method of data analysis. The results shows that partially capital structure has a significant effect on firm value, company growth and inflation have no significant effect on firm value, capital structure has a significant effect on profitability, company growth and inflation have no significant effect on profitability, profitability has a significant effect on firm value. Profitability mediates the effect of capital structure on firm value, profitability does not mediate the effect of company growth and inflation on firm value.