Media Bisnis or Media of Business (MB) is biannual publication issued in the month of March and September. MB published by Pusat Penelitian dan Pengabdian kepada Masyarakat, Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20 Grogol, Jakarta 11440, Telp. (021)5666717 ext 138, and cooperate with Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd). MB is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human resources, marketing), accounting (financial accounting, management accounting, accounting information systems, taxation), economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals. Copyright of MB ISSN Print (ISSN 2085-3106) ISSN Online (E-ISSN 2774-4280). MB has obtained an accreditation from Directorate General of Higher Education, Research and Technology, Ministry of Higher Education, Science, and Technology of the Republic of Indonesia by SK No. 10/C/C3/DT.05.00/2025 for the period MB 15(2), September 2023 to MB 20(1), March 2028.
Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
The Influence Of E-Hrm On Organizational Performance With Mediation Of Employee Performance And Job Satisfaction Indonesia Multiple Companies
e-HRM is an important strategy for companies to improve organizational performance. The purpose of this study is to examine how e-HRM affects organizational performance through mediation of job satisfaction and employee performance in several companies in Indonesia. This study uses quantitative methods, the sample selection in this study is non probability sampling using purposive sampling technique by collecting data through online questionnaires via google form distributed to respondents. The population of this study consisted of certain time work agreement employees with more than one year of service in several companies in Indonesia. The data analysis method used in this research is the Structural Equation Model (SEM) data analysis method using SmartPLS4 software. Empirical evidence that the implementation of an effective e-HRM system can improve organizational performance through improved employee performance and job satisfaction is provided by research findings showing that employee performance and job satisfaction act as mediators that strengthen the relationship between e-HRM and organizational performance.
Copyright (c) 2026 Media Bisnis https://creativecommons.org/licenses/by-sa/4.0
Brand Interactivity and Involvement on Consumer Brand Engagement and Brand Loyalty: Mediated by Brand Trust Study on Skintific
This study aimed to determine the effect of brand interactivity and involvement in driving social media customer brand engagement and brand loyalty with the mediating effect of brand trust on the beauty brand Skintific. primary data was gathered using questionnaires with 7 Likert scales online. The sampling method uses the Non-probability Sampling purposive sampling technique. The data processing results were obtained from 226 respondents who are users of Skintific and followers of Skintific on TikTok and Instagram. Using the Second Order Construct Analysis method with the WARP-PLS 8.0 program, which is part of the Structural Equation Model (SEM), The results of this study indicate that brand interactivity and brand involvement have a positive and significant effect on customer brand engagement. Furthermore brand trust partially mediates the influence of customer brand engagement through brand loyalty for Skintific brand.
Pengakuan Pembiayaan Mudharabah dalam PSAK 105: Kajian Maslahah Mursalah
The growth of Islamic financial institutions in Indonesia continues to progress, yet the implementation of profit-sharing contracts such as mudharabah remains limited when compared to consumptive financing models. This situation raises questions regarding the relevance and application of accounting standards governing mudharabah transactions, particularly PSAK 105. This study aims to analyze the accounting recognition of mudharabah under PSAK 105 and evaluate its alignment with Maslahah Mursalah as a contemporary Islamic legal approach. A qualitative library research method was employed by reviewing PSAK 105 and related academic literature. The results indicate that the recognition of investment, profit-sharing, losses, impairment, and receivables after contract termination reflects principles of public interest, fairness, transparency, and wealth protection (?if? al-m?l). The discussion shows that PSAK 105 is consistent with maq??id al-shar?‘ah and does not contradict Islamic sources. The implication of this study is that PSAK 105 serves not only as a technical accounting standard but also as a regulatory framework that strengthens governance, public trust, and the practice of Islamic economics.
Copyright (c) 2025 Media Bisnis https://creativecommons.org/licenses/by-sa/4.0
Model Fraud Hexagon untuk Mengidentifikasi Kecurangan Laporan Keuangan
This study aims to examine the influence of independent variables on fraudulent financial statements. The independent variables analyzed include financial stability, financial targets, external pressure, personal financial needs, collusion, capability, nature of the industry, effective monitoring, ego, and change in auditor. The sample consists of 121 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023, totaling 363 data points. The methods used are purposive sampling and logistic regression. The analysis results indicate that the Nature of Industry shows a negative effect on fraudulent financial statements. Higher receivables tend to reduce the risk of fraudulent financial statements, as they require comprehensive disclosure and in-depth analysis, enhancing creditor oversight. Meanwhile, Financial Stability, Financial Targets, External Pressure, Personal Financial Needs, Collusion, Effective Monitoring, Capability, Ego, and Change in Auditor do not significantly influence fraudulent financial statements.
Internalisasi Nilai Huyula dan Eya Dila Pito’pito’o dalam Pendidikan Asuransi Syariah
This study is motivated by the low level of trust among the younger generation in Islamic financial institutions, particularly Islamic insurance, which remains less familiar than conventional insurance. The research aims to integrate Gorontalo’s local cultural values into Islamic insurance education to enhance young people’s understanding and confidence in Sharia-based risk protection systems. Using a qualitative descriptive approach, data were collected through in-depth interviews with four alumni of the Sharia Accounting Study Program at IAIN Sultan Amai Gorontalo who had recently entered the workforce. Informants were selected using purposive sampling to align with the study’s objectives. Data analysis was carried out in three stages: data reduction, data presentation, and conclusion drawing. The findings reveal that although students possess theoretical knowledge of Islamic insurance, they lack practical confidence due to limited information and the dominance of conventional insurance. Integrating the local value of Huyula (mutual cooperation) reinforces the understanding of the tabarru’ principle (mutual assistance), while Eya dila Pito’pito’o (God never closes His eyes) instills moral awareness and spiritual responsibility. These integrations make Islamic insurance learning more contextual, meaningful, and transformative. The study implies the need for culturally grounded Islamic economic education models to strengthen Sharia financial literacy and inclusion in the digital era.
Pengaruh Struktur Kepemilikan dan Faktor Lainnya terhadap Real Earnings Management
This research aims to provide empirical evidence related to the effect of ownership structure consisting of ownership concentration, managerial ownership, institutional ownership, and foreign ownership along with several other factors on real earnings management. Several other factors are profitability, firm size, and leverage. This research uses data from manufacturing companies that are consistently listed on the Indonesia Stock Exchange during 2019-2023 with a research period of 2021-2023. Sampling in this research used purposive sampling method. Data analysis in this research used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) program. The results of this research indicate that foreign ownership, profitability, and firm size have an effect on real earnings management. However, other independent variables such as ownership concentration, managerial ownership, institutional ownership, and leverage have no effect on real earnings management.
Factors That Influence Behavioral Intention Users of The E-Commerce Application Shopeefood in Jakarta
This study aims to examine the influence of Attitude, Subjective Norms, Perceived Behavioral Control, and Trust on the Behavioral Intention of ShopeeFood users in Jakarta. The research employs a descriptive and causal approach. Data were collected through an online questionnaire distributed to respondents who are active ShopeeFood users and meet specific criteria. The sampling technique used was purposive sampling with a total of 170 respondents. Variables were measured using a five-point Likert scale, and the data were analyzed using multiple linear regression with statistical software. The results show that Subjective Norms and Trust have a significant influence on Behavioral Intention, while Attitude and Perceived Behavioral Control do not have a significant effect .
Pengaruh Ukuran Dewan, Karakter Eksekutif dan Faktor Lainnya terhadap Penghindaran Pajak
The purpose of this study is to analyze factors that can influence tax avoidance in manufacturing companies. This study uses seven independent variables: CEO narcissism, board of commissioners size, female directors, financial distress, company size, return on assets, and executive character. The sample used in this study consists of 217 sample data from 74 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023. The method used in this study is purposive sampling. To analyze the data, this study uses multiple regression. This study found that the independent variable of financial distress has a positive effect and return on assets (ROA) has a negative effect on tax avoidance. While CEO narcissism, board size, female directors, company size and executive character do not affect tax avoidance.
Faktor-Faktor yang Memengaruhi Profitabilitas Sub Sektor Food dan Beverage
This observes pursuits to determine monetary factors such as current ratio, debt to equity ratio, company size, decision of investment, and total assets turnover that affect profitability in companies in Indonesia for the duration 2017-2023. This research was performed again because of the inconsistency of the outcomes of previous research. The object used on this have a look at is the food and Beverage subsector company indexed on the Indonesian stock exchange for the duration 2017-2023. The sample in this examination consisted of 26 corporations with 182 information decided on using purposive sampling technique. The statistics became processed and examined the use of Eviews 10 panel statistics regression with a random impact model for hypothesis testing. The consequences showed that current ratio, debt to equity ratio, and company size have no giant effect on profitability. In evaluation, decision of investment, and total assets turnover have a vast impact on profitability. This finding confirms the significance of asset management performance and strategic investment decisions in assisting company economic overall performance.
The Role of Corporate Governance and Firm Characteristics in Earnings Management
The purpose of this study was to obtain empirical evidence regarding the effect of corporate governance and company characteristics on earnings management. Corporate governance consists of: managerial ownership, institutional ownership, board of directors and audit quality. Company characteristics consist of: firm size, profitability, leverage and firm age. The sample in this study was 116 non-financial companies listed on the IDX from 2019-2021. A total of 348 data were selected using purposive sampling and the hypothesis was tested using multiple regression. The results of this study indicated that two variables namely profitability which has a positive effect and audit quality has a negative effect. The remaining six variables have no effect on earnings management because the variables managerial ownership and institutional ownership are less effective in reducing earnings management in companies. The number of boards doesn’t affect the function and ability of the board of directors, the existence of public attention, the company's obligation to pay debts and the age of the company which does not guarantee a company do earnings management makes company characteristics such as the size of the board of directors, firm size, leverage and company age cannot be used as an indication a company performs earnings management.
Faktor-Faktor yang Memengaruhi Kepuasan Kerja dan Kinerja Karyawan di Section Assembling Body PT ABC
This research aims to explain the influence of motivation, leadership, and organizational culture on job satisfaction and employee performance at assembling body section PT ABC. This sample in this research amounted to 84 employees. This research uses a non-probability sampling method with a purposive sampling technique. Data collection was carried out by distributing questionnaire containing several questions related to variables to respondents. The data analysis using structural equation modelling (SEM) with the SmartPLS version 3.0 measuring instrument. The result in this research indicate that theres a influence of motivation, leadership, and organizational culture on job satisfaction and employee performance. Also, theres a influence of job satisfaction on employee performance. Companies can create a comfortable environment, implement an appreciation system, and implement regular training to maintain and improve employee job satisfaction and performance through factors that influence both aspects.
Faktor-Faktor Yang Memengaruhi Komitmen Organisasi Melalui Kepuasan Kerja Sebagai Mediasi
This study aims to find out how person–job fit, work-life balance, and working conditions affect organizational commitment through job satisfaction as a mediating variable. This type of research is descriptive and causal, which is a method of analyzing causal relationships between variables. The total population in this study was 186 employees of PT. Padma Soode Indonesia, with 135 employees being used, selected using purposive sampling techniques. This study used a quantitative approach with a method of collecting data using questionnaires and then analyzed with a licert scale.Data analysis is carried out using Partial Least Square (PLS) techniques in the Smart PLS 4.0 application. Results showed that person–job fit, work-life balance, and working conditions had a significant effect on organizational commitment and job satisfaction. Job satisfaction also has a significant effect on organizational commitment. The role of job satisfaction as a mediation on the influence between person–job fit, work-life balance, and working conditions on organizational commitment has been shown to mediate significantly.
Kontribusi Profitabilitas terhadap Nilai Perusahaan di Indonesia
The aim of this research is to analyze the effect of independent variables on dependent variables, such as firm value. The object of this research includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for a three years period from 2021 to 2023. This research uses the purposive sampling method as the sampling method and the multiple regression method to analyze the data. There are 77 companies with a total of 231 data that passed the research criteria. The results of this research show that profitability, liquidity, and capital structure have a positive effect on firm value. High profitability gives investors a positive picture of the company's future prospects. High liquidity indicates efficiency in the use of current assets and fulfillment of short-term obligations. High capital structure indicates that the company is growing and needs more funds, which are obtained through debt. Other independent variables, such as firm size, company growth, activity ratio, capital expenditure and institutional ownership have no effect firm value.
Analisis Dampak Perubahan Tarif PPN di Indonesia Menggunakan Model Computable General Equilibrium (CGE)
This study aims to analyze the impact of the Value Added Tax (VAT) rate increase policy from 11% to 12% on the Indonesian economy, particularly on economic growth, household consumption, and private consumption. The study was conducted using a static Computable General Equilibrium (CGE) Model based on the 2022 Social Accounting Matrix (SAM), adopting the RIAPA model framework developed by IFPRI to simulate fiscal policy. The simulation was conducted through two scenarios: scenario I, which applies a full VAT rate increase to all taxable goods and services, and scenario II, which applies a VAT rate increase with a differentiation scheme according to PMK No. 131/2024, which is only imposed on luxury goods that are subject to PPnBM. The results of the study indicate that the first scenario has a contractionary impact on the economy, with a decrease in GDP of -0.154%, a decrease in household consumption of -0.550%, and a decrease in private consumption of -0.431% as a result of the increase in prices of goods and services, which ultimately suppresses consumer purchasing power. In contrast, the second scenario produces a more neutral impact on economic growth, household and private consumption, while still increasing state revenue, with an insignificant effect on economic growth of -1.05e-5, on household consumption of 5.03e-5, and on private consumption of 2.01e-6. This finding confirms that the tariff differentiation policy is more effective in maintaining a balance between optimizing state revenue and protecting public purchasing power.
Pengaruh Kinerja ESG terhadap Kinerja Keuangan dengan Kekuatan CEO sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI
This study aims to analyze the influence of environmental performance, social performance, and governance performance on financial performance with CEO power as a moderating variable. This research is a quantitative study using secondary data. Twelve manufacturing companies were selected through purposive sampling using predetermined criteria. The data analysis method used was panel data regression using Eviews 13. The results of this study indicate that the performance environmental, social performance, and governance performance simultaneously (f-test) has an effect on financial performance (ROA). Partially (t-test) environmental performance does not have a significant effect on financial performance (ROA), social performance does not have a significant effect on financial performance (ROA), and governance performance has a significant effect on financial performance (ROA). However, the results of the model equation test panel data regression (MRA) CEO power (CEO education) weakens or cannot moderate the influence of environmental performance on financial performance (ROA), CEO power (CEO education) strengthens or can moderate the influence of social performance on financial performance (ROA), and CEO power (CEO education) weakens or cannot moderate the influence of governance performance on financial performance (ROA).
Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi
One of the main challenges is maintaining the stability of financial performance which is the main determinant of company value. Using the partial least square (PLS)-SEM method through the smartpls program versition 3.0, the population in this study in this study was 133 consumer goods companies listed on the Indonesia stock exchange in 2019-2023. The sampling method used purposive sampling. The result of the study with a t-staistic value of 0.519 and a p-value of 0.604 because the t-statistic value> 1.96 and p-value < 0.05 can be concluded that shows that the capital structure does not affect the value of the company, t-statistic value of 1.180 and p-value 0.238 that the t-statistic value <1.96 and p-value> 0.05 can be concluded that profitability has not significant effect on the value of the company, the t-statistic value of 1.316 and p-value of 0.189. Because the t-statistic value < 1.96 and p-value> 0.05 can be concluded that dividend policy cannot moderate capital structure on the value of the company, the t-statistic value of 2.820 and p-value of 0.005. With a t-statistic value > 1.96 and a p-value < 0.05, it can be concluded that dividend policy can moderate profitability and firm value. The meaning of research is its importance in making invesment decisions and can provide input in determining financial policies.
Firm Value in the Sustainability Era: an Analysis of Green Accounting, ROA, and Firm Size
This study aims to obtain empirical evidence on the influence of green accounting, profitability, and firm size on firm value. The main issue addressed is the inconsistency of previous findings regarding the determinants of firm value, particularly in Non-Cyclicals and Cyclicals sectors. The population includes companies from both sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 21 companies with a total of 84 observations. Data were analyzed using multiple linear regression. The results show that profitability has a significant positive effect on firm value, indicating that earnings performance is a key indicator for investors in evaluating company prospects. Meanwhile, green accounting and firm size do not significantly affect firm value. These findings imply that environmental cost reporting is not yet considered a critical factor by investors in their investment decisions. Therefore, companies should consider adopting a more comprehensive sustainability reporting strategy to enhance investor perception and long-term value.
Faktor-Faktor yang Mempengaruhi Pengembangan Karir, Disiplin Kerja, dan Lingkungan Kerja terhadap Kinerja Pegawai pada PT XYZ
Factors including professional advancement opportunities, work disciplline, and a positive work environmen may have on impact on how well employees perform. A person's capacity to get their ideal job is enhanced via career development. The capacity to consistently and methodically complete tasks is what mean when we tallk about work discipliine. When workers go about their daily tasks, the workplace plays a significant role. This reserch ams to determin the impact of carier developmen, work disciplline, and enviroment an employe performancee, both individually and in combination. At PT XYZ, the research was caried out. The 38 employees were all included in the total for the pourpose of this studi. Saturation sampling was used to decide that a total of 38 persons would be include in the samplle. Data wass colected via interviews, written records, and questionnaires using Likert scales. This research made use of mulltiple linear regresion. The evidence shows that carer advancement opportunities, work disciplin, and a pleasant work enviroment have a favorable and substantial efect on employe performanc. When professional development possibilities, work disciplline, and the worrk environment are all taken into account simultaneously, they have a possitiv and substantial influence on employse performnce. It is recomended that career development options be expanded upon, the important of work disciplline be highlighted, and a good work environmen be maintained in order to promote continual improvement in employe performan.
Pengaruh Corporate Governance, Dividend Policy, dan Karakteristik Perusahaan terhadap Nilai Perusahaan
This study aims to examine and obtain empirical evidence regarding the influence of institutional ownership, independent commissioners, dividend policy, debt policy, firm size, profitability, liquidity, and managerial ownership on firm value. In this study, firm value is measured using the Tobin's Q ratio. The research utilizes data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with 45 companies selected as samples. A purposive sampling technique was employed to determine the sample, resulting in a total of 135 data points analyzed using multiple linear regression methods. The findings indicate that debt policy and profitability have a positive impact on firm value. Meanwhile, other independent variables, namely institutional ownership, independent commissioners, dividend policy, firm size, liquidity, and managerial ownership, were not found to significantly influence firm value. This study contributes particularly to companies by emphasizing the importance of debt composition and the ability to generate profits in attracting investors, as the results show that these two ratios significantly affect firm value.
Analisis Pengaruh Rasio Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan
The purpose of this study is to obtain empirical evidence regarding the influence of independent variables of dividend policy, investment decisions, firm size, leverage, profitability, activity, liquidity, and sales growth on the dependent variable of firm value. In this study, the population used was manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023 using the purposive sampling method. The data obtained were 132 sample data from manufacturing companies for the period 2021 to 2023. The test conducted in this study was multiple regression to determine whether there was an influence between the independent variables on the dependent variable. The results of this study indicate that the variables leverage, profitability, activity, and liquidity have an effect on firm value. Meanwhile, the variables dividend policy, investment decisions, firm size, and sales growth do not affect firm value.
Faktor-Faktor Yang Mempengaruhi Perataan Laba
This research aims to determine the effect of firm size, firm value, profitability, leverage, dividend policy, and public ownership on income smoothing. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used for sample selection is the purposive sampling method. With this method obtained 102 companies that meet the criteria that have been set as research samples. This research uses logistic regression for data analysis. The result of the research is dividend policy influences with a positive correlation on income smoothing. Having a positive correlation means that the higher the dividend payout ratio, the greater motivation to perform income smoothing. While firm size, firm value, profitability, leverage, and public ownership did not influence on income smoothing.
Anteseden Impulsive Buying Intention Pada Gen Z Pengguna Tiktok Live Streaming di Jakarta
The purpose of this study is to understand the effect of combining factors such as Demand (D), Convenience (C), Interactivity (I), Playfulness (P), and Perceived Usefulness (PU) that effect Perceived Enjoyment (PE), as well as the relationship between Impulsive Buying Intention (IBI) in Generation Z TikTok Live Streaming users in Jakarta. The object used in this study is TikTok Live Streaming users. The method used to select samples in this study was Purposive Sampling, with a sample size of 360 respondents who are TikTok Live Streaming users. Structural Equation Modelling Partial Least Square (SEM PLS) 4.0 and IBM SPSS29 were used to test the data obtained. The results obtained in this study indicate that there is a positive influence between the variables D, C, I, P, and PU on PE, as well as the variables D, C, I, P, PU, and PE on IBI. In addition, the variables D, C, I, P, and PU also have a positive effect on IBI which is mediated by PE Generation Z TikTok Live Streaming users in Jakarta.
Pengaruh Kompetensi dan Faktor Lainnya Terhadap Kinerja Karyawan F&B PT. ABC
The purpose of this study is to determine and analyze the influence of competence, career development, and organizational culture on employee performance at PT. ABC. The population in this study were all employees of PT. ABC, totaling 90 individuals. The sampling technique used in this research is non-probability sampling with a saturated sampling method. Data were collected by distributing questionnaires to respondents using a Likert scale. The data analysis method applied is multiple linear regression. Before testing the hypothesis, data analysis was conducted, including instrument testing, classical assumption testing, and model testing using statistical software. The results of hypothesis testing in this study indicate that competence has a positive effect on employee performance, career development has a positive and effect on employee performance, and organizational culture has a positive and effect on employee performance.
Pengaruh Kebijakan Dividen, Keputusan Investasi, Dan Faktor Lainnya Terhadap Nilai Perusahaan
The purpose of this study is to examine the influence of firm value on variables including dividend payout ratio, asset growth, debt to assets ratio, return on assets, current ratio, managerial ownership, dan institutional ownership in manufacturing companies listed on the IDX for the 2020-2023 period. A sample of 44 companies with 132 observations was selected using purposive sampling dan analyzed using multiple linear regression. The findings indicate that debt to assets ratio dan return on assets have a positive impact on firm value, while the other variables show no significant effect.
Probing the predictors of fraud using the Fraud Pentagon Theory
This study aims to investigate how the elements of the fraud pentagon influence the prediction of financial statement fraud. The research identifies six independent variables: financial target, ineffective monitoring, auditor changes, director changes, the number of CEO photos, and personal financial need, while the dependent variable is financial statement fraud. The sample consists of companies from the energy, cyclical, and non-cyclical sectors listed on the Indonesia Stock Exchange, selected based on specific criteria, yielding 168 samples from 56 companies over the period from 2020 to 2022. A purposive sampling method was applied, and multiple regression analysis was conducted. The F-score model was utilized in this research to estimate the likelihood of financial statement fraud. The findings confirm that the independent variable of auditor changes has a positive effect on financial statement fraud, while the independent variable of the number of CEO photos exhibits a negative effects on financial statement fraud. Conversely, the independent variables of financial target, ineffective monitoring, director changes, and personal financial need do not appear to impact financial statement fraud.
Analisis Pengaruh Disiplin Kerja, Kompensasi Dan Motivasi Terhadap Kinerja Guru
Teachers' performance is the result of work achieved in accordance with their responsibilities and authority to achieve goals effectively. Several factors influence the improvement of teacher performance, such as work discipline, compensation, and motivation. Work discipline refers to the actions of a teacher in adhering to the regulations that have been mutually agreed upon. Compensation is something received in return for the services contributed to their work. Meanwhile, motivation is something that creates an urge to achieve a goal. This research aims to determine the effect of work discipline, compensation, and motivation on teacher performance both partially and simultaneously. The research was conducted at SMK PGRI 1 Gianyar. The population of the study consists of 52 teachers from SMK PGRI 1 Gianyar. The sample was determined using a saturated sampling technique, resulting in 52 samples. Data were collected through interviews, documentation, and questionnaires measured with a Likert scale. The analysis technique used was multiple linear regression. The results show that work discipline has a positive and significant effect on teacher performance, compensation has a positive and significant effect on teacher performance, motivation has a positive and significant effect on teacher performance, and the independent variables simultaneously have a positive and significant effect on the dependent variable. The recommendation given is to improve work discipline, adjust compensation, and motivate teachers to enhance their performance at SMK PGRI 1 Gianyar.
Pengaruh Brand Experience Dan Brand Love Terhadap Customer Engagement Dan Customer Loyalty Pada Pengguna Maskapai Penerbangan Lcc Di Indonesia Yang Dimoderasi Oleh Service Quality
Brand love plays an important role in instilling customers' emotional bonds with the brand as a tool for customer engagement to maintain long-term relationships, so that customers will not switch and will continue to make repeated and continuous product purchases (loyal). This study aims to explore the relationship between the variables of brand experience, brand love, customer engagement and customer loyalty on LCC airline users in Indonesia which is moderated by service quality. This research was conducted on LCC airline users in Indonesia using a purposive sampling method as a method to determine the sample. The data in this study were analyzed using SPSS and SEM Lisrel. The results of this study indicate that brand experience has no effect on brand love, then brand love has an effect on customer engagement. Furthermore, customer engagement has a positive influence on customer loyalty. Next, service quality succeeded in moderating the relationship between brand love and customer engagement, but failed to moderate brand experience and brand love. For LCC airlines, the majority of Indonesian consumers are more interested in cheap ticket prices compared to their flying experience when choosing an LCC airline. Therefore, in order to build brand love, LCC airlines are advised to give more consideration to ticket prices, giving promos or discounts for each flight from the LCC airline
Pengaruh Karakteristik Perusahaan, Kualitas Audit Terhadap Manajemen Laba : Kepemilikan Institusional Sebagai Moderasi
The purpose of this research is to obtain empirical evidence that company characteristics, audit quality and institusional ownership as variable moderation have an influence on earnings management. The Company characteristics consists of leverage, profitability, firm size and company growth. This research used consumer cyclicals and consumer non-cyclicals company listed on the Indonesian Indonesian Stock Exchange from 2020 to 2022. The method is using purposive sampling with total of 171 data from 57 companies. This research used multiple regression and data were processed using Statistical Package for the Social Sciences (SPSS) program. The result of this research shows that leverage, firm size .company growth, institusional ownership and audit quality have no influence on earning management. The result also indicates that institusional ownership could not moderate the influence of leverage on earnings management. Other result such as profitability have influence on earnings management. The higher the profitability, company will do earnings management in order to make ROA more efficient in order to make investor more interest.
Kinerja Keuangan Dan Good Corporate Governance Terhadap Financial Distress
The purpose of this research is to obtain empirical evidence about the effect of leverage, profitability, liquidity, sales growth, managerial ownership, institutional ownership, and intellectual capital on financial distress. This research sample consists of data from 75 companies operating in the cyclical and non-cyclical consumer sectors listed in Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research uses purposive sampling and using multiple regression analysis. The research results show that leverage, profitability, and liquidity have effect on financial distress. Leverage with high level of debt affecting the company’s inability to pay debts in the future, thereby increasing the risk of financial distress. High profitability is characterized by high expenses and increasing the risk of financial distress. High liquidity may increase the risk of financial distress if the company's current assets are greater than its fixed assets. Sales growth, managerial ownership, institutional ownership, and intellectual capital had no effect to financial distress.
Internal Factors Affecting Dividend Policy In Consumer Non Cyclical Industry
This research is conducted to examine the influence of internal factors of company on Dividend Policy. The independent variables in this study are Firm Size, Profitability, Growth Opportunity, Financial Leverage, and Liquidity. Research object will focus on companies in the Consumer Non Cyclical industry listed in Indonesia Stock Exchange (IDX) that consistently paid dividends during the period 2012-2022. A total of 10 companies were selected as the research sample through purposive sampling. Data analysis was performed using multiple linear regression. Based on the analysis results, it can be concluded that Firm Size, and Financial Leverage do not have an effect on Dividend Policy, while Profitability, Growth Opportunity, and Liquidity have a negative effect on Dividend Policy.