http://hdl.handle.net/123456789/3317 2026-09-28T22:10:11Z http://hdl.handle.net/123456789/66491 Pengaruh produksi,harga internasional, nilai tukar, dan kebijakan pemerintah terhadap volume ekspor Batubara di Indonesia Anto, Mohammad Bekti Hendrie; Shabrina, Salma Indonesia's reliance on coal amidst global and domestic energy transition dynamics, alongside macroeconomic fluctuations such as national production, international prices, exchange rates, and government regulations, necessitates an in-depth empirical analysis of coal export volume determinants. This study aims to analyze the effects of coal production, international benchmark price (HBA), exchange rate (USD/IDR), and government policy on Indonesia's coal export volume from 2016 to 2024. A quantitative econometric approach is employed using monthly time-series secondary data () gathered from official institutions including the Ministry of Energy and Mineral Resources (ESDM), Bank Indonesia, Directorate General of Mineral and Coal, and Trading Economics. An Error Correction Model (ECM) is estimated to capture short-run adjustment dynamics and long-run equilibrium relationships. The empirical findings reveal that coal production exerts a statistically significant positive effect on export volume in both the short and long run. The exchange rate displays a significant positive impact in the short run, whereas the international coal price exhibits a significant negative long-run relationship driven by contract rigidities and Domestic Market Obligation (DMO) enforcement. Government policy (mining moratoriums and periodic export bans) significantly reduces long-run export volumes to safeguard national energy security. The Error Correction Term () coefficient of -0.7338 () indicates that 73.38% of short-run disequilibrium is corrected towards long-run equilibrium monthly. Governments are advised to formulate holistic export policies that harmonize domestic energy security with sustainable energy transition strategies. 2026-01-01T00:00:00Z http://hdl.handle.net/123456789/66485 Transformational Leadership, Decentralization, Accountability, and Work Environment on Organizational Performance in SKPD Kabupaten Sleman Hardinto, Wirawan This study aims to examine the effect of transformational leadership style, decentralization, accountability, and work environment on organizational performance in SKPD Kabupaten Sleman. The population in this study were 9.711 employees recorded at the Badan Kepegawaian, Pendidikan dan Pelatihan Kabupaten Sleman. The sample determination used purposive sampling method and obtained a sample of 109 respondents based on certain criteria. The results of the analysis found that the variables of transformational leadership style, accountability, and work environment have a significant positive effect on organizational performance. While the decentralization variable has no significant effect on organizational performance. 2026-01-01T00:00:00Z http://hdl.handle.net/123456789/57568 Determinan: Kinerja Keuangan Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderating Setyono, Primanita; Meidawati, Neni Penelitian ini meneliti apakah likuiditas dan solvabilitas berpengaruh terhadap kinerja perusahaan, dengan ukuran perusahaan dengan ukuran perusahaan sebagai variabel moderasi. Penelitian menggunakan sampel dari perusahan-perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 – 2023 dengan menggunakan metode purposive sampling. Analisis data menggunakan regresi berganda. Hasil penelitian ini membuktikan bahwa likuiditas dan sovabilitas tidak berpengaruh pada kinerja keuangan perusahaan, demikian juga ukuran perusahaan tidak dapat memoderasi hubungan antara likuiditas dan kinerja keuangan perusahaan. Namun ukuran perusahaan dapat memoderasi hubungan antara solvabilitas dengan kinerja keuangan. Manajemen yang bertindak sebagai agen yang diberikan kepercayaan oleh investor dalam melakukan pengelolaan keuangan harus hati-hati dalam pengambilan keputusan untuk mencari dana dari kreditur untuk mendanai aktivitas operasional perusahaan. 2025-01-01T00:00:00Z http://hdl.handle.net/123456789/57503 The Influence of Managerial Ownership, Institutional Ownership, Firm Age, Firm Size, And Leverage on Earnings Management (Empirical Study on Non-cyclical Consumer Sector Companies on The Idx 2020 - 2022) Najamudin, Yunan; Marliana, Rina This research aims to analyze the factors that influence earnings management in Non- Cyclical Consumer Sector Companies listed on the Indonesia Stock Exchange from 2020-2022. In this research, earnings management was measured by calculating Discretionary Accruals, Managerial Ownership was calculated in the form of share ownership percentage owned by management of the total number of company shares outstanding, Firm age was calculated since the company was founded, Firm size was measured by the logarithm of total assets, Institutional Ownership was measured using an indicator of the percentage of the number ofshares owned by institutions of all share capital circulating in the stock market, and Leverage was measured by debt on assets ratio. This research was quantitative research. The data source of this research was secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange website. The population in this research were Non-Cyclical Consumer Sector Companies listed on the Indonesia Stock Exchange from 2020-2022. Based on the results of this research, the managerial ownership, institutional ownership variable and firm age did not have significant effect on earnings management, while the firm size variable and the leverage variable had a significant effect on earnings management. 2024-01-01T00:00:00Z