Jurnal Ilmiah METHONOMI

Peran Profitabiltas dalam Memediasi Faktor–Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur di BEI

2025-07-07T22:23:54+07:00

This study aims to examine and analyze the influence of liquidity, leverage, company size, managerial ownership, and growth opportunity on company value by looking at profitability's ability to mediate. The type of research used is descriptive quantitative. The sampling technique used is purposive sampling with a population of 221 companies and a sample of 91 companies. The data for this study were obtained from the financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2023. The type of research used in this study is quantitative research with the Partial Least Statistics - Structural Equation Modeling method. The analysis results indicate that profitability can mediate the influence of liquidity on company value. However, leverage, managerial ownership, and growth opportunities cannot be mediated through profitability on company value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2023.

Pengaruh Lingkungan Kerja, Keselamatan dan Kesehatan Kerja serta Dukungan Organisasi Terhadap Loyalitas Karyawan PT. Indofood Sukses Makmur, Tbk di Medan

2025-07-15T18:53:47+07:00

Penelitian ini bertujuan untuk melihat pengaruh lingkungan kerja, keselamatan dan kesehatan kerja serta dukungan organisasi terhadap loyalitas karyawan PT. Indofood Sukses Makmur Tbk Tahun 2020. Serta untuk mengetahui pengaruh secara serempak terhadap loyalitas karyawan. Sampel yang digunakan dalam penelitian ini adala 105 karyawan PT. Indofood Sukses Makmur divisi mie instan. Penentuan sampel dalam penelitian ini menggunakan proporsional random sampling, sedangkan metode analisis data menggunakan Analisis Linear Berganda dengan menggunakan SPSS. Hasil penelitian ini menunjukan lingkungan kerja secara parsial berpengaruh positif dan signifikan terhadap loyalitas karyawan. Keselamatan dan kesehatan kerja berpengaruh secara parsial berpengaruh positif dan signifikan terhadap loyalitas karyawan. Dukungan organisasi secara parsial berpengaruh positif dan signifikan terhadap loyalitas karyawan. Lingkungan kerja, kesehatan dan keselamatan kerja serta dukunga organisasi berpengaruh secara serempak terhadap loyalitas karyawan PT. Indofood Sukses Makmur Tbk.

Indikasi Kecurangan Laporan Keuangan pada Perusahaan Manufaktur Periode 2022-2024

2025-07-15T18:45:41+07:00

This research aims to examine and analyze the effect of financial target, financial stability, nature of industry, change of auditor, change of director on financial statement fraud using the Beneish M-Score at manufacture companies listed in Indonesia Stock Exchange period 2022-2024. The population in this study are 296 companies. The sampling method used was purposive sampling and obtained 97 companies as research samples. The data analysis method used is logistic regression analysis and interaction regression analysis using the SPSS version 26. The results of the analysis show that simultaneously the financial target, financial stability, nature of industry, change of auditor, and change of director influence fraudulent financial statement. Partially, financial stability and nature of industry influence fraudulent financial statement, while financial target, change of auditor and change of director have no effect on fraudulent financial statement.