http://hdl.handle.net/123456789/54622 2026-09-28T22:11:12Z 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 http://hdl.handle.net/123456789/57502 Pengaruh Religiusitas, Lifestyle Konsumtif, dan Riba pada Mahasiswa Muslim dan Non-muslim di Yogyakarta Terhadap Penggunaan Shopee Pay Later Najamudin, Yunan; Junaidi, Arifqi Penelitian ini dilakukan untuk mengetahui pengaruh religiusitas, lifestyle konsumtif, riba pada mahasiswa muslim dan non-muslim di Yogyakarta terhadap penggunaan Shopee Pay Later. Populasi penelitian ini adalah mahasiswa universitas di Yogyakarta. Teknik pengumpulan data menggunakan kuesioner. Total sampel yang digunakan pada penelitian ini sebanyak 84 responden dengan metode purposive sampling. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa tingkat religiusitas mahasiswa muslim dan non-muslim tidak berpengaruh terhadap penggunaan shopee pay later, Lifestyle Konsumtif mahasiswa muslim berpengaruh positif terhadap penggunaan Shopee Pay Later sedangkan, Lifestyle Konsumtif mahasiswa non-muslim tidak berpengaruh terhadap penggunaan Shopee Pay Later. Pengetahuan riba mahasiswa muslim tidak berpengaruh terhadap penggunaan Shopee Pay Later sedangkan Pengetahuan riba mahasiswa non-muslim berpengaruh negatif terhadap penggunaan Shopee Pay Later. 2024-01-01T00:00:00Z