Jurnal Ilmu dan Riset Manajemen (JIRM) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm <p>Jurnal Ilmu dan Riset Manajemen adalah jurnal elektronik yang mempublikasikan Karya Ilmiah mahasiswa dalam bidang manajemen. Di terbitkan secara berkala setiap bulan dengan Nomor ISSN: 2461-0593 yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIESIA) Surabaya.</p> en-US Mon, 05 Feb 2024 02:25:05 +0000 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH BEBAN KERJA, DISIPLIN KERJA, MOTIVASI, DAN PENGEMBANGAN KARIER TERHADAP KINERJA KARYAWAN http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5681 <p>This research aimed to analyze some factors which could affect employees’ performance at PT. Kava Jaya Mandiri . The independent variables were workload, work discipline, motivation, and career development, while the dependent variable employee performance. The research was quantitative. The data collection technique used saturated sampling. Saturated samples are used to determine the type of respondent and use the entire population. The sample in this study were PT Kava Jaya Mandiri employees, totaling 52 people. The instrument in the data collection technique used questionnaires to employees of PT Kava Jaya Mandiri. Furthermore, the data analysis technique used multiple linear regression with SPSS. According to the result of the classical assumption test, it showed that there was no deviating variable. The research result concluded that workload had a positive and significant effect on employees’ performance. Likewise, work discipline had a positive and significant effect on employees’ performance. Similarly, motivation had a positive and significant effect on employees’ performance. Also, career development had a positive and significant effect on employees’ performance.</p> Nomea Realso Pramiasti, Okto Aditya Suryawirawan Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5681 Fri, 29 Dec 2023 00:00:00 +0000 PENERAPAN PSAK 69 ASET BIOLOGIS DAN PRODUK AGRIKULTUR PADA PT JAYA ARRY FARM http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5682 <p>This research aimed to observe the implementation of accounting on biological assets of laying hens and its implementation on agricultural products at PT. Jaya Arry Farm. Moreover, the research was descriptive-qualitative. The instruments in the data collection were interviews, observation, documentation, and library research. The data were analyzed by using data reduction, presentation, and decision-making. The result concluded that companies had implemented some biological assets of laying hens that suited PSAK Number 69 about, Agriculture i.e. (1) Acknowledgement, biological assets were considered and referred to as the fixed asset, (2) Presentation, biological assets were presented within the financial statements and stated as productive and unproductive chicken, (3) Disclosure, number of biological assets and accumulated accelerated assets was presented in financial statements record. Furthermore, from the result, there was a difference in the implementation of accounting at PSAK Number 69, namely measurement. When there was biological asset death, the company did not record the accounting and differentiate between the number of biological assets with real numbers. Therefore, the financial statements would be less reliable and relevant.</p> Niken Rossianti, Danny Wibowo Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5682 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH BEBAN KERJA, MOTIVASI KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5683 <p>Human resource is one of the essential parts and has a big role in the company’s development. Due to its important role, each organization or company needs to pay attention to its employees’ performance. This research aimed to find out the effect of workload, work motivation, and work satisfaction on the employees' performance at CV. Gamping Mas, Surabaya. The research was causal-comparative. Moreover, the population was employees of CV. Gamping Mas, Surabaya. The data were primary. The data collection technique used saturated sampling. Furthermore, the instrument in the data collection technique used questionnaires. The questionnaires were distributed to 150 respondents as the sample. Additionally, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 23. The result showed that (1) Workload had a negative and significant effect on employees’ performance; (2) Work motivation had a positive and significant effect on employees’ performance; and (3) Work satisfaction had a positive and significant effect on employees’ performance.</p> Dewi Prasetyowati, Marsudi Lestariningsih Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5683 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH FLEXIBLE WORK, JOB SATISFACTION DAN WORK-LIFE BALANCE TERHADAP INTENTION TO STAY KARYAWAN PT ARTA BOGA CEMERLANG (OT) SURABAYA http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5684 <p>This research aimed to analyze factors which affect the intention to stay at PT Arta Boga Cemerlang (OT) Surabaya. The independen variables were flexible work, job satisfaction, and work-life balance. While the dependen variable was job satisfaction and intention to stay. The research was quantitative. Moreover, the population was 59 employees at PT Arta Boga Cemerlang (OT) Surabaya. The data collection technique used a random sampling. Furthemore, the data were collected through Google Forms. The data analyze techniquw used Partial Least Square(PLS) with the WarpPLS software 5.0 version. The result showed that flexible work had a positive and significant effect on job satisfaction, Likewise, work-life balance had a positive and significant effect on job satisfaction. However, flexible work did not have a positive and significant effect on the intention to stay. Similarly, job satisfaction did not have a positive and significantly effect on the intention to stay. On the hand, the work-life balance had a significantly did not mediate the effect on the intention to stay. On the other hand, the work-life balance had a significantly positive effect on the intention to stay. In contrast, job satisfaction did not mediate the effect of flexible work on the intention to stay. Also, job satisfaction did not mediate the effect of work-life balance on the intention to stay.</p> Elika Dewi Listyani, Okto Aditya Suryawirawan Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5684 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH LINGKUNGAN KERJA, MOTIVASI KERJA DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5685 <p>This research aimed to find out and analyze the effect of work environment, work motivation, and workload on the employees’ performance at PT. Kereta Api Indonesia (Persero) DAOP 8 office, Surabaya. The research was descriptive-quantitative with associative quantitave analysis techniques. Moreover, the data used were primary with questionnaire. The data collection technique used purposive sampling. Furthermore, the instrument in the data collection technique was a questionnaire. The population was employees at PT. Kereta Api Indonesia (Persero) DAOP 8 office, Surabaya which consisted of 65 respondents who work in DAOP 8 Surabaya office at Gubeng. Additionally, the data analysis technique used multiple linear regression with SPSS 26. And the result of this research concluded that the work environment had a positive and significant effect on employees’ performance. Likewise, work motivation had a positive and significant effect on employees’ performance. However, workload had an opposite negative effect and significant effect on employees’ performance.</p> Maulana Dhiya Ulhaq, Dewi Urip Wahyuni Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5685 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH KUALITAS LAYANAN, PROMOSI, DAN KEPUASAN PELANGGAN TERHADAP KEPUTUSAN PEMBELIAN WIZZMIE DI SURABAYA http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5686 <p>This research aimed to find out and analyze the effect of service quality, promotion, and customers’ satisfaction on consumers’ buying decisions at Wizzmie Jemursari, Surabaya. The research was quantitative. The population was all customers who bought the product at Wizzmie Jemursari, Surabaya during May-June 2023. Moreover, the data collection technique used random sampling. In line with that, there were 100 respondents as the sample. The instrument in the data collection technique used a questionnaire through Google form and distributed using social media. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution). The result concluded that (1) service quality had a positive and significant effect on consumers’ buying decisions at Wizzmie Jemursari, Surabaya; (2) promotion had a positive and significant effect on consumers’ buying decisions at Wizzmie Jemursari, Surabaya; and (3) customers’ satisfaction had a positive and significant effect on consumers’ buying decisions at Wizzmie Jemursari, Surabaya.</p> Reza Leovina, Sulistyo Budi Utomo Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5686 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH KUALITAS LAYANAN, PRODUK, DAN CITRA MEREK TERHADAP KEPUASAN KONSUMEN RUMAH MAKAN PADANG SEDERHANA DI SURABAYA http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5687 <p>At this time the progress of the economy in Indonesia is now growing rapidly and experiencing many significant changes. This study aims to determine and explain the effect of service quality, product, and brand image on customer satisfaction at Padang Mode Restaurant in Surabaya. This research was conducted with quantitative methods. The population in this study were residents of Surabaya with certain criteria who purchased products from the Simple Padang Restaurant in Surabaya. The number of samples calculated using the Lemeshow formula was obtained as many as 100 people. The sampling technique used a purposive sampling technique with the criteria determined by the researcher. Data collection methods, data sources and instruments in this research are questionnaires. The data analysis technique in this study used descriptive analysis. The data analysis technique in this study used the SPSS Version 25 program. The results showed that service quality had a significant effect on customer satisfaction, products had a significant effect on customer satisfaction, and brand image had a significant effect on customer satisfaction.</p> Angga Firmansyah, Heru Suprihadi Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5687 Fri, 29 Dec 2023 00:00:00 +0000 ANALISIS BIAYA PRODUKSI DALAM MEMPERTAHANKAN KEBERLANGSUNGAN USAHA (STUDI KASUS UD KARE KAMBING) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5688 <p>This research aimed to find out the strategy as well as the application of production costs in business ventures of<br>informan's cost in maintaining the business continuity. The research was qualitative. Qualitative research is<br>research that is descriptive in nature and tends to use analysis. Process and meaning are highlighted in<br>qualitative research. The theoretical basis is used as a guide so that the research focus is in accordance with the<br>facts in the field. Furthermore, the instruments in the data collection technique were interviews, observation, and<br>documentation. The data analysis technique were data reduction, data presentation, and conclusion. The result,<br>within the culinary business, showed that the cost strategy which had been implemented needed to be conducted<br>by not having the employees, purchasing raw materials which ready to be cooked, and using traditional tools in<br>order to minimize the expenses. Moreover, when the business experienced a failure prospect, in the future some<br>efforts had to be made in order to evaluate the existing deficiencies and to develop in order to become better at<br>entrepreneurship.</p> Philla Sofie Widyanti, Danny Wibowo Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5688 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH BEBAN KERJA, STRESS KERJA, DAN SELF ESTEEM TERHADAP KINERJA KARYAWAN http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5689 <p>This research aimed to find out and analyze the effect of workload, work stress, and self-esteem on employees’ performance at PT. Sinergitas Indonesia Muda Surabaya.The research was quantitative. Moreover, the population was all employees at PT. Sinergitas Indonesia Muda, consisting of 80 respondents. The data collection technique used saturated sampling, in which all members of the population were the sample. Furthermore, the instrument in the data collection technique used questionnaires. The questionnaires were distributed to the respondents. Additionally, the data analysis technique used multiple linear regression analysis with SPSS (Statistical Product and Service Solution) 26 version.The result concluded that 1) workload had a positive and significant effect on employees’ performance at PT. Sinergitas Indonesia Muda Surabaya, 2) work stress had a positive and significant effect on employees’ performance at PT. Sinergitas Indonesia Muda Surabaya, and 3) self-esteem had a positive and significant effect on employees’ performance at PT. Sinergitas Indonesia Muda Surabaya.</p> Muhammad Reza Ramadhani, Suhermin Suhermin Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5689 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH MOTIVASI, SELF EFFICACY, DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5690 <p>Human resources (HR) is an important element for an organization or company in fulfilling its goal. Furthermore, human resources management utilizes humans as organizational resources effectively and efficiently. In today’s rapid business competition, highly skilled and qualified human resources are needed. This research aimed to find out the effect of motivation, self-efficacy, and work discipline on the employees’ performance at the Organizational Bureau Employees of East Java Province. The research was descriptive-quantitative. Moreover, the data collection technique used saturated sampling. The population was 43 employees of the second and fourth group in the Organizational Bureau of East Java Province. Furthermore, the instrument in the data collection used questionnaires. The questionnaires were directly distributed to the employees as the sample. In addition, the data analysis technique used multiple linear regression with SPSS (Statistica; Product and Service Solution) 26. The result showed that motivation had a positive but insignificant effect on employees’ performance, However, self-efficacy had a positive and significant effect on employees’ performance. In contrast, the work discipline had a positive but insignificant effect on the employees’ performance at the Organizational Bureau Employees of East Java Province.</p> Syahdinar Rafli, Suhermin Suhermin Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5690 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA, DAN PRPDUKTIVITAS TERHADAP KINERJA KARYAWAN PADA BENGKEL ROFI MOTOR http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5691 <p>This research aimed to find out and analyze the effect of work discipline, work environment, and productivity on the employees’ performance at Rofi motor garage. The research used quantitative. Furthermore, the population was employees at the Rofi motor garage. The data were primary. Moreover, the data collection technique used saturated sampling, in which all members of the population were a sample. In line with that, there were 40 respondents as the sample. Additionally, the instrument in the data collection technique used questionnaires. The questionnaires were distributed to the respondents. The data analysis technique used multiple linear regression with the SPSS instrument (Statistical Product and Service Solution) 23.0 version. In addition, the result indicated that work discipline had a positive and significant effect on the employees’ performance at Rofi motor garage. Likewise, the work environment had a positive and significant effect on the employees’ performance at Rofi motor garage. Similarly, productivity had a positive and significant effect on the employees’ performance at Rofi motor garage.</p> Rifqi Fadhilah, Dewi Urip Wahyuni Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5691 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5692 <p>This research aimed to find out the effect of liquidity, solvability, and profitability which was referred to as Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Equity (ROE); on stock price. Moreover, the population was banking companies listed on the Indonesia Stock Exchange (IDX) during 2017- 2021. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 6 banking companies as the sample. Additionally, the data were secondary, in the form of companies’ financial statements. The data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 26. Based on the t-test, it concluded that liquidity (CR), solvability (DER), and profitability (ROE) had a positive and significant effect on the stock price. It meant the incline or decline of CR, DER, and ROE had a sufficient impact on the stock price of banking companies listed on the Indonesia Stock Exchange during 2017- 2021.</p> Dinanty Indah Nur Cahyani, Djawoto Djawoto Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5692 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DIMEDIASI OLEH STRUKTUR MODAL PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA TAHUN 2017 – 2021 http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5693 <p>This research aimed to examine the effect of profitability and firm size on the firm value at Pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) 2017-2021, with capital structure as a mediating variable. Moreover, the research was quantitative. The data collection technique used purposive sampling i.e., a sample selection with determined criteria. In line with that, there were 7 companies as the research object. Furthermore, the data analysis technique used Partial Least Square (PLS) with SmartPLS 3.0 software as the calculation instrument. The PLS was used as it determined the method in all data scales and did not require many assumptions. Besides, it was oriented to predict the constructed variable in developing the theory. The result showed that profitability, firm size, and capital structure had a significant effect on firm value. Additionally, profitability had a significant effect on capital structure. However, firm size did not affect capital structure. In addition, the capital structure could mediate the effect of profitability on firm value. On the other hand, capital structure could not mediate the effect of firm size on firm value.</p> Ayis Dewi Lestari, Khuzaini Khuzaini Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5693 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH KOMPETENSI, KEPRIBADIAN, DAN MOTIVASI TERHADAP KINERJA GURU DI SEKOLAH MENENGAH KEJURUAN http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5694 <p>This study aims to determine the influence of competence, personality and work motivation on teacher performance at SMK 2 Krian Sidoarjo. The population in this study was all teachers at SMK 2 Krian Sidoarjo which amounted to 60 teachers. This study uses quantitative methods with a correlational research approach, which is connecting between two or more variables to see if both have an influence on each other. The type of data used in this study used primary data obtained through a set of questionnaires distributed to all teachers. The sampling technique uses saturated samples while the data analysis method uses multiple linear regression analysis and hypothesis test using t test for partial test and F test to test model feasibility using SPSS program version 25. The data used in this study were taken from the distribution of questionnaires at SMK 2 Krian Sidoarjo. The test results showed that the variables of competence and personality had a significant effect on teacher performance while the variables of work motivation did not have a significant effect on teacher performance.</p> Galuh Anindya Prawidhi Suci, Suhermin Suhermin Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5694 Fri, 29 Dec 2023 00:00:00 +0000 FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PELANGGAN BERDASARKAN BAURAN PEMASARAN PADA PT. SUKSES SESAMA CABANG SIDOARJO http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5695 <p>This research aimed to find out the effect of product, price, location, and promotion on customers’ satisfaction at PT Sukses Sesama branch of Sidoarjo. Furthermore, the research population was customers who had purchased some products at PT Sukses Sesama branch of Sidoarjo. Since the research population was big and infinite, Lemeshow formula was used. Therefore, there were 98 respondents as a sample. Moreover, the data collection technique used a purposive sampling, in which the sample was based on the criteria given. In line with that, the instrument in the data collection technique used questionnaires. Additionally, the data was examined by both validity and reliability tests. The data analysis technique used multiple linear regression. According to the hypothesis test (t-test), it showed that: product, price, location, and promotion had a positive and significant effect on the customers’ satisfaction at PT Sukses Sesama branch of Sidoarjo. In addition, the result of the coefficient determination test (R2) showed that there was 0.650 R Square. It meant, the independent variables namely product, price, location, and promotions affected customers’ satisfaction for about 65%. While, the rest of the percentage was affected by other variables outside of the research.</p> Rachma Robiatus Solikhah, Yahya Yahya Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5695 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH CITRA MEREK, HARGA , DAN E-WO, TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK EMINA (STUDI PADA SISWI SMA HANG TUAH 2 SIDOARJO) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5696 <p>cosmetic products at students in SMA Hang Tuah 2 Sidoarjo. (2) the effect of price on the purchasing decision of<br>Emina cosmetic products at students in SMA Hang Tuah 2 Sidoarjo. and (3) the effect of E-WoM on the purchasing<br>decision of Emina cosmetic products at students in SMA Hang Tuah 2 Sidoarjo. The research was quantitative with<br>96 data observations. Moreover, the data collection technique used non-probability sampling and purposive sampling.<br>The data were taken for 10 days from 25 of June until 5 July. Furthermore, the data analysis technique used a<br>validity test, reliability test, multiple regression analysis, classic assumption test, f test, determination coefficient test,<br>and t-test using SPSS 24 version. The result showed that brand image had a significant effect on the purchasing<br>decision with a significance of 0.000 which was smaller than 5%. Similarly, the price had a significant effect on the<br>purchasing decision of 0.020 which was smaller than 5%. Likewise, E-WoM (EW) had a significant effect on the<br>purchasing decision with a significance of 0.000 which was smaller than 5%.</p> Vahira Kiky Septiarani, Nur Laily Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5696 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH STRUKTUR MODAL, PROFITABILITAS, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5697 <p>Telecommunication has become one of the most developed sectors in Indonesia. Many activities are changed from offline to online, thus many internet users increase. This situation can be used to improve the firm value. This research aimed to examine the effect of capital structure, profitability, liquidity, and dividend either partially or simultaneously on the firm value at Telecommunication listed on the Indonesia Stock Exchange (IDX) during 2017- 2021. The research was descriptive-quantitative. Moreover, the data collection technique used purposive sampling. In line with that, there were 7 companies as the sample. The data were secondary, in the form of companies’ financial statements. Furthermore, the data analysis technique used multiple linear regression with SPSS 26. The result concluded that capital structure referred to as DER, profitability referred to as ROA, liquidity referred to as CR, and dividend policy referred to as DPR; had a positive and significant effect on firm value. In suggestion, the telecommunication companies had to be aware of their capital structure, liquidity, and dividend policy since they could be benchmarking companies’ success.</p> Elvin Septian Andri Purwanto, Sasi Agustin Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5697 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DI SEKTOR PERTAMBANGAN Perusahaan Listing BEI tahun 2019-2021 http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5698 <p>This study aims to test and analyze the effect of profitability, leverage on tax avoidance. Profitability is measured by return on assets (ROA), while leverage is measured by debt to equity ratio (DER). This type of research is quantitative research. Population Research is a mining company listed on the Indonesia Stock Exchange (IDX). The data used in this study was obtained from the annual financial statements of mining companies. The sampling process uses the purposive sampling method, that is by selecting samples with predetermined criteria. Based on the purposive sampling method, samples were obtained as many as 23 mining companies. The research data was taken for 3 years, namely from 2019 to 2021 so that 51 processed data were obtained. The data analysis technique was carried out using Multiple Linear Regression with the help of SPSS version26 program. Based on the results of the study, it shows that partial profitability has a significant effect on tax avoidance, and leverage has a significant effect on tax avoidance. The results simultaneously show that the variables of profitability, leverage affect tax avoidance.</p> Octavia Cyntia Dewi, Suwitho Suwitho Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5698 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2021 http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5699 <p>Firm value is suitable with the stock price. The higher the stock price is, the higher the firm value and profit gained by the stockholders. Moreover, the firm value is affected by some factors, namely profitability, liquidity, and firm size. The profitability, liquidity, and firm size are referred to as Return On Assets, Current Ratio, Logarithm Total Asset, and Price Book Value. Therefore, this research aimed to find out, examine, and analyze the effect of profitability, liquidity, and firm size on the firm value of Pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) 2017-2021. The population was 11 Pharmaceutical companies listed on IDX 2017- 2021. Moreover, the data collection technique used saturated sampling. The data analysis technique used multiple linear with SPSS. The result concluded that profitability had a positive and significant effect on firm value. However, liquidity had a negative and insignificant effect on firm value. In contrast, firm size had a positive but insignificant effect on the firm value of Pharmaceutical companies listed on IDX 2017-2021.</p> Wardatul Jannah, Suwitho Suwitho Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5699 Fri, 29 Dec 2023 00:00:00 +0000 PENGARUH ROA DAN ROE TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI BEI http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5700 <p>This research aimed to find out the effect of Return on Asset (ROA) and Return on Equity (ROE) on the stock price at banking companies listed on the Indonesia Stock Exchange (IDX). Moreover, the population was 46 banking companies listed on the Indonesia Stock Exchange. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. Based on the determined criteria, there were 7 banking companies as a research sample. The data analysis technique used multiple linear regressian. It was used to observe the effect between the independent variables, namely Return on Asset (ROA) and Return on Equity (ROA) on the dependent variable, namely stock price. Additionally, the data processing instrument was SPSS (Statistical Product and Service Solution) porgram. The research result showd that Return on Asset had an insignificant effect on the stock price of banking companies. Likewise, Return on Equity had and insignificant effect on the stock price of banking companies.</p> Aditya Sapta Nugraha, Triyonowati Triyonowati Copyright (c) http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/5700 Fri, 29 Dec 2023 00:00:00 +0000