EKOBIS : Jurnal Ilmu Manajemen dan Akuntansi

PENGARUH FASILITAS KANTOR, MOTIVASI KERJA, DISIPLIN KERJA TERHADAP KINERJA PERANGKAT DESA KECAMATAN BANYUBIRU KABUPATEN SEMARANG (Studi Kasus Di Desa Gedong, Kebumen, Dan Rowoboni)

2024-06-30T08:32:01+00:00

ABSTRACT

The purpose of this study was to determine office facilities, work motivation, and work discipline on the performance of village officials in Banyubiru District, Semarang Regency. The population in this study is 60 (sixty) village officials. Sampling using saturated or census sampling technique, the research method used is quantitative methods. testing data instruments with validity and reliability tests, data analysis using normality tests, heteroscedasticity tests, autocorrelation tests, multicollinearity tests, with Durbin Watson tests and hypothesis testing to find out between variables that have a significant relationship. The results showed that the multiple regression analysis obtained the equation: Y = 23.183 + 0.094 + 0.196 + 0.011 + e. The F test shows that it is significant 0.187. Partially (t test) office facilities variable obtained a significance of 0.000, work motivation variable obtained a significance of 0.491 and work discipline variable obtained a significance of 0.928. The coefficient of simultaneous determination (R2) between office facilities, work motivation, and work discipline on the performance of village officials is 0.032 or 3.2%. it can be concluded that all independent variables simultaneously affect the dependent variable.

Keywords: Office facilities, work motivation, work discipline, performance.

PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI, DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN (Studi Kasus Pada Karyawan Mitrho Egg Quail Boyolali)

2024-06-30T08:32:02+00:00

The research aims to determine the effect of leadership style, compensation, and workload partially and simultaneously on employee performance at Mitrho Egg Quail Boyolali. The population of this study amounted to 56 people. Determination of the sample using saturated sampling, because the existing population is used as a research sample. Data collection techniques were carried out through questionnaires, interviews, and observation. Data analysis techniques used quantitative techniques using validity, reliability, normality, heteroscedasticity, autocorrelation, multicollinearity, multiple linear analysis, t-test, and f-test. Research results: 1) Testing states that leadership style has no effect on employee performance, then Ho is accepted and Ha is rejected, this is evidenced by the sig value of 0.061 > 0.05. 2) The test states that compensation has no effect on employee performance, then Ho is accepted, Ha is rejected, this is evidenced by the sig value of 0.498 > 0.05. 3) Testing states that workload has a significant effect on employee performance, then Ho is rejected Ha is accepted, this is evidenced by a sig value of 0.000 <0.05. 4) The test states that leadership style, compensation, and workload simultaneously have a significant effect on employee performance, then Ho is rejected, Ha is accepted, this is evidenced by a sig value of 0.000 <0.05.

PENGARUH MOTIVASI, KEPEMIMPINAN DAN KOMPENSASI TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA REFRIGERATOR N5 PT. HARTONO ISTANA TEKNOLOGI)"

2024-06-30T10:41:42+00:00

Penelitian ini bertujuan untuk menguji secara empiris Motivasi, Kepemimpinan dan kompensasi Terhadap Kinerja Karyawan. Masalah yang dihadapi PT. Hartono Istana Teknologi adalah semakin rendahnya Kinerja Karyawan Pada Perusahaan Tersebut. Populasi penelitian ini adalah karyawan N5 PT. Hartono Istana Teknologi. Sample yang digunakan dalam penelitian ini ialah 96 responden. Penelitian ini menggunakan metode purposive sampling dan kuesioner dengan ukuran skala likert. Data yang diperoleh kemudian dianalisis menggunakan SPSS 25 yang meliputi uji validitas, uji reliabilitas, uji hipotesis klasik, analisis regresi linier berganda, pengujian hipotesis dengan uji t dan uji f, serta analisis koefisien determinasi (R2). Hasil pengujian ini menunjukkan Motivasi (X1) berpengaruh negatif dan signifikan terhadap Kinerja Pegawai (Y). Sedangkan Kepemimpinan (X2) dan Kompensasi (X3) berpengaruh positif dan signifikan terhadap Kinerja Karyawan (Y). Berdasarkan hasil uji koefisien determinasi diperoleh nilai (Adjusted RSquare) yang diperoleh sebesar 0.711 yang berarti 71.1 % di PT. Hartono Istana Teknologi dipengaruhi oleh variabel Motivasi, Kepemimpinan dan Kompensasi sedangkan sisanya sebesar 29.9 % dipengaruhi oleh variabel lain diluar model yang diteliti.

PREFERRED LEADERSHIP STYLES FOR MILLENIALS GENERATION: A LITERATURE REVIEW

2024-06-30T09:39:09+00:00

Each organization is expected to have a leader who is able to adapt his leadership style to the loyalty of the generations in the organization so that his leadership is considered the best leadership style. In this research, there are various leadership styles that are considered the closest to the millennial generation. The purpose of this research is to examine the ideal leadership style for the millennial generation. The types of leadership styles examined in this study are participative, adaptive, transformational, ethical/moral and laissez-faire leadership styles which were identified as the most prevalent styles and were assessed to explore how leadership styles approach the millennial generation. This research fills a gap in the literature and can provide guidance to leaders, with respect to each generation's preference for a particular leadership style. This research is a type of qualitative research with descriptive analysis techniques where this research uses literacy studies or literature reviews from various sources such as journals and books. The results of this study conclude that millennials have modern values and believe in treating everyone equally, despite the desire to be the center of attention to grab attention the show.

ANALISA SWOT STRATEGI PEMASARAN DAN KEPUASAN PELANGGAN DI PERUSAHAAN ALFAMART BOYOLALI (Studi Kasus Alfamart Jl. Pandanaran No.194, Banaran, Kecamatan Boyolali, Kabupaten Boyolali)

2024-06-30T08:32:03+00:00

This study aims to determine and improve the right marketing strategy, as well as the relationship between the level of customer satisfaction and marketing strategy and SWOT analysis at Alfamart Boyolali. The method used in this research is qualitative, namely research that emphasizes the analysis more on the process of deductive and inductive inferences on the dynamics of the observed phenomena using scientific logic. The data used is the result of distributing questionnaires to strengthen the results of the analysis as well as conducting surveys, problem identification, literature study, identification of research variables, validity testing and data analysis. The results of the research are data analysis from interviews with resource persons and distributing questionnaires which include Internal environmental analysis including discussions of company strengths and weaknesses which include company management based on POAC, marketing based on 5P, research, development and information systems used. External Environmental Analysis on micro-relationships between suppliers and well established. Customer satisfaction based on the questionnaire that was analyzed got the highest results on the opportunity variable with an average of 44.4, the strength variable with an average of 33.85 and the weakness variable got an average of 38.24. The comparison becomes a problem because the weakness is greater than the strength, so to achieve maximum strength, it is necessary to increase or change.

TRANSPARANSI DAN AKUNTABILITAS KEUANGAN DESA MELALUI SISTEM KEUANGAN DESA (SISKEUDES)

2024-06-30T08:32:04+00:00

Peran penting Transparansi dan Akuntabilitas Keuangan Desa Melalui Sistem Keuangan Desa (Siskeudes) dalam meningkatkan tata kelola keuangan desa di Indonesia. Siskeudes adalah inovasi teknologi informasi yang diperkenalkan oleh pemerintah Indonesia untuk memfasilitasi pencatatan transaksi keuangan desa secara elektronik dan memungkinkan pelaporan real-time kepada instansi terkait. Melalui Siskeudes, masyarakat dapat mengakses informasi tentang penggunaan dana desa dan lebih aktif terlibat dalam pengawasan dan pengelolaan keuangan desa. Implementasi Siskeudes diharapkan dapat meningkatkan efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan desa, serta membantu mengurangi risiko penyalahgunaan atau pelanggaran dalam penggunaan dana desa. Meskipun masih ada tantangan dalam implementasi dan penggunaan Siskeudes di berbagai daerah, upaya pemerintah dalam mempromosikan penggunaan Siskeudes sebagai instrumen untuk meningkatkan tata kelola keuangan desa merupakan langkah yang positif dalam memperkuat tata kelola yang baik di tingkat lokal. Dengan dukungan yang tepat, Siskeudes memiliki potensi besar untuk memberikan kontribusi yang signifikan dalam mencapai tujuan pembangunan yang berkelanjutan dan inklusif di tingkat desa di Indonesia.

ANALISIS PENGARUH IKLAN, VARIAN DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN ROTI BROWNIES PADA TOKO AMANDA BROWNIES DI BOYOLALI

2024-06-30T08:32:04+00:00

This study aims to determine whether Instagram social media ads, product variants and service quality affect purchasing decisions at Amanda Brownies Boyolali branch. The population in this study was consumers who were Amanda Brownies Boyolali branch. Data collection techniques through the distribution of questionnaires with a sample of 97 respondents. The research method used is quantitative method. Testing of data instruments is carried out with validity tests and reality tests, for data analysis used normality tests, multicollinearity tests, heterokedasticity tests, and hypothesis tests to find out whether the variables have a significant relationship. The results of the study partially show that the advertising variable with the value of sig. 0.822 > 0.05 which means insignificant. While the variable product variant with sig value. 0.071 > 0.05 which means insignificant and quality of service with S value. 0.000 < 0.05 which means significant. The results of the study with the calculation of the F-test obtained the sig value. (0.000) < 0.05 which means that advertising variables, product variants and service quality simultaneously influence purchasing decision variables. Based on the calculation of the Adjusted Rsquare value, it shows that advertising variables, product variants and service quality together are able to explain service decision variables with a value of 0.504 or 50.4%.

PENGARUH ACADEMIC SUPPORT DAN LINGKUNGAN KELUARGA TERHADAP NIAT BERWIRAUSAHA MAHASISWA

2024-06-30T08:32:04+00:00

The aim of this research is to examine the influence of academic support and family environment on students' entrepreneurial intentions in Yogyakarta. This research is quantitative research. The population of this research is all students of the Kumala Nusa College of Business Sciences. Meanwhile, the sampling method uses convenience sampling. The data collection method uses a questionnaire. The total data collected was 49 respondents. Variable measurement uses a Likert Scale. Data analysis uses multiple regression analysis. The results of the analysis show that academic support and family environment influence students' entrepreneurial intentions. The results of this research show that students need to receive support from campus and family. The greater the support received by students, the greater the student's encouragement to become an entrepreneur.

ANALISIS INFORMASI KEUANGAN DALAM MENGEVALUASI KINERJA PEMERINTAHAN KABUPATEN DELI SERDANG

2024-06-30T09:21:53+00:00

Penelitianl ini bertujuanl untuk menganilisis Kinerjal Keuangan Pemerintahl Kabupaten Simalungun untuk tahunl anggaran 2013 - 2022 dilihatl dari : (1) Rasiol Kemandirian Keuanganl Daerah, (2) Rasiol Ketergantungan Keuanganl Daerah, (3) Rasiol Derajat Desentralisasi Fiskal, (4) Rasiol Efektifitas Pendapatan Asli lDaerah, (5) Rasiol Efisiensi Pendapatan Asli lDaerah, (6) Rasiol Efektifitas Pajakl Daerah, (7) Rasiol Efisiensi Pajakl Daerah, danl (8) Rasiol Derajat Kontribusil BUMD. Pengumpulan data menggunakan metode sampling.lllllllllllllllllllllllllllllllllllllll

PELAYANAN JASA SERVIS MOBIL DALAM MENINGKATKAN KEPUASAN PELANGGAN (STUDY KASUS DI BENGKEL CHANDRA MOTOR SPOORING BOYOLALI)

2024-06-30T08:32:04+00:00

Memberi pelayanan karyawan harus bersikap baik dalam pelayanan yang mereka suguhkan, tidak hanya itu juga harus memiliki ketepatan waktu yang cepat, efektif dan selesai terhadap pelayanan yang diberikan ke konsumen, membuat pelanggan maupun konsumen bahagia dengan pengalamannya disini dan pelayanan yang berkesan baik dan memuaskan diberikan perusahaan itu adalah sikap dasar prinsip usaha yaitu melayani.

Penelitian ini merupakan penelitian kuantitatif yang metode survey untuk mendapatkan data primer. Intrumen penelitian berisi sejumlah pertanyaan di mana jawaban yang disediakan merupakan jawaban yang terukur dengan skala likert. Data yang diperoleh kemudian dianalisis dengan SPSS pada taraf kepercayaan 95% sehingga mampu menjawab hipotesis penelitian.

Hasil analisis penelitian menyatakan bahwa setiap butir pernyataan di instrumen penelitian yang digunakan adalah valid dan reliabel. Hasil uji asumsi klasik menyatakan bahwa data yang terkumpul terdistribusi normal (sig 0,200 > 0,05), tidak terjadi multikolinearitas di mana nilai VIF untuk variabel X₁, X₂, X₃, X₄, X₅, masing-masing adalah 1,863; 3,058; 2,708; 2,459; 1,581. Sementara itu, nilai Tolerance untuk masing-masing variabel X₁, X₂, X₃, X₄, X₅adalah 0,537; 0,327; 0,369; 0,407; 0,633. Hasil uji autokorelasi adalah tidak terjadi autokorelasi dU<d<4-dU (1,65<2,182<4-1,44). Hasil uji t menyatakan bahwa reliabiliti, responsiveness, assurance, dan empathy secara parsial tidak berpengaruh signifikan terhadap kepuasan pelanggan, sedangkan tangibles secara parsial berpengaruh terhadap kepuasan pelanngan. secara parsial berpengaruh signifikan terhadap keputusan pembelian. Hasil uji F menyatakan bahwa reliabiliti, responsiveness, assurance, empathy, dan tangibles secara simultan berpengaruh signifikan terhadap kepuasan pelanggan.

Kesimpulan dari penelitian antara lain reliabiliti, responsiveness, assurance, dan empathy secara parsial tidak berpengaruh signifikan terhadap kepuasan pelanggan, sedangkan tangibles secara parsial berpengaruh terhadap kepuasan pelanngan. secara parsial berpengaruh signifikan terhadap keputusan pembelian. Hasil uji F menyatakan bahwa reliabiliti, responsiveness, assurance, empathy, dan tangibles secara simultan berpengaruh signifikan terhadap kepuasan pelanggan.

PENGARUH SOSIALISASI PERPAJAKAN, SANKSI PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada KPP Pratama Boyolali)

2024-06-30T08:32:05+00:00

Taxes are an important factor in state financing. The Directorate General of Taxes explores various approaches to increasing public compliance with tax obligations. This study examines how taxpayer compliance increases through the implementation of tax socialization, application of tax sanctions, and taxpayer knowledge. This research was conducted on people who were registered as taxpayers at the Pratama Boyolali checkpoint. The Slovin formula was used to determine the number of samples to obtain 100 respondents who were met by chance. The analysis used is multiple linear regression analysis. The test results show that each variable of tax socialization, tax sanctions, and taxpayer knowledge partially has a positive and significant effect on taxpayer compliance. Simultaneous tests produce similar results, namely the independent variables are positively related to taxpayer compliance.

PENGARUH KUALITAS PRODUK, HARGA,CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN YANG BERDAMPAK MINAT BELI ULANG HANDPHONE SAMSUNG MAHASISWA DI SEMARANG

2024-06-30T08:56:23+00:00

Penelitian Ini bertujuan untuk menganalisis dan mengetahui kualitas, harga dan citra merek terhadap minat beli ulang yang berdampak pada keputusan pembelian handphone samsung yang ada di semarang Data yang digunakan dengan data primer melalui penyebaran kuesioner di semarang dengan pengambilan sampel 96 orang responden dalam penelitian ini menggunakan metode kuantatif Hasil penelitian menunjukkan bahwa kualitas produk tidak berpengaruh terhadap keputusan pembelian, harga tidak berpengaruh terhadap keputusan pembelian, citra merek berpengaruh positif terhadap keputusan pembelian, kualitas produk tidak berpengaruh terhadap Minat Beli Ulang, artinya harga berpengaruh positif terhadap Minat Beli Ulang, citra merek berpengaruh terhadap Minat Beli Ulang, Keputusan Pembelian berpengaruh positif terhadap Minat Beli Ulang, kualitas produk tidak berpengaruh terhadap keputusan pembelian. untuk intervening menunjukkan hasil harga tidak berpengaruh terhadap keputusan pembelian dan berdampak pada Minat Beli Ulang, citra merek tidak berpengaruh terhadap keputusan pembelian dan berdampak pada Minat Beli Ulang.

USULAN PENGALIHAN JALUR KENDARAAN GUNA MEMINIMASI ANTRIAN PADA SAAT JAM SIBUK DI SPBU PURWAKARTA

2024-06-30T11:22:11+00:00

The increasing public need for fuel oil (BBM) creates quite long queues at every public fuel oil filling station (SPBU), as is the case at the SPBU-Simpang Veteran Purwakarta. Long queues occur on motorbike routes at certain times. It is suspected that the current queue is due to peak hours due to the ineffectiveness of the Regent's previous regulations regarding school entry rules which were supposed to start at 6 am and leave at 14.00 pm, which were not implemented continuously. It is possible that during peak hours motor vehicle customers who fill up their vehicles with fuel will experience quite a high increase, resulting in excessively long queues on motorbike lanes. The length of the queue makes some consumers reluctant to wait and decide to leave and leave the queue. At the same time, charging lanes for car drivers are relatively empty because the increase in car driving customers is not that high. This proposal is a solution to problems that occur during rush hours in the morning and afternoon, namely diverting 1 car lane into a lane for motor vehicles is a strategy that can reduce the problem of long queues that occur on motorbike lanes.

PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA EKOWISATA TAMAN AIR INDONESIA KABUPATEN BOYOLALI TAHUN 2013-2022

2024-06-30T11:26:34+00:00

The primary aim of a company is to achieve a specific level of profitability. Profitability encompasses different ratios, but this study specifically focuses on the ROA (Return On Assets) ratio, which is calculated by dividing net income by total assets. The objective is to determine the profit percentage generated by the company during a specified period. This research seeks to assess the effects of cash flow, accounts receivable management, and inventory management on the profitability of Ecotourism at the Indonesian Water Park in Boyolali Regency from 2013 to 2022. The sampling technique utilized in this study is purposive sampling, which involves selecting samples based on specific criteria. The data considered will be the financial statements of the company. The findings of the study suggest that cash flow and inventory management do not exert significant influence on profitability. However, when examined collectively, cash flow, accounts receivable management, and inventory management collectively affect the profitability of Ecotourism at the Indonesian Water Park in Boyolali Regency.

ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI BERDASARKAN GENDER, JENIS PEKERJAAN DAN TINGKAT PENDIDIKAN

2024-07-05T08:10:57+00:00

This study aims to identify differences in the number of taxpayers at KPP Pratama Boyolali based on gender, type of work, and level of education. Data was collected through questionnaires which were distributed to one hundred people who answered. The Kruskal-Wallis method and independent t-test were used to test the hypotheses and analyze the data. The results of the study show that, although there is no difference between female and male taxpayers in the level of fulfillment of individual tax obligations, there is a difference between taxpayers who are employees and those who are not. In addition, this study found that there are differences in individual taxpayer compliance based on educational level, such as SMA-equivalent, Diploma 3, Bachelor, Diploma 4, Masters, or Doctoral.

PENGARUH CITRA MEREK, HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN JASA PENGIRIMAN J&T EXPRESS

2024-07-05T09:07:27+00:00

The purpose of this study was to determine the influence of brand image, price and service quality on the purchase decision of delivery services at the J&T Express branch in Boyolali. The study's population was service users at the J&T Express branch in Boyolali. Data collection technique through the distribution of questionnaires with a sample of 100 respondents using the Accidental Sampling method. Using quantitative methods and descriptive analysis of case studies. Testing of data instruments is carried out with validity tests and reliability tests, for data analysis, normality tests, multicholinearity tests, heteroskedasticity tests, autocorrelation tests are used. The t test and the f test and the determination test (R²) are used for hypothesis testing. Validity tests, reliability tests and classical assumption tests whose data have been met are then processed to produce regression equations: Y = 3,455 + 0.168 X₁ + 0.186 X₂ + 0.535 X_3.Partially the brand image and price variables do not affect the purchase decision variable, while the service quality variable affects the purchase decision variable indicated by hypothesis testing, namely test t. The results of the f test are shown simultaneously the influence of the three free variables on the bound variable. It is stated that the results of the determination test (R²) that the value of R Square is 0.599, which means that the variable bound by the purchase decision with a value of 59% is able to explain the three free variables and the value of the remaining 41% is explained by variables outside the study such as location, facilities and so on.

Keywords: Brand Image, Price, Service Quality and Purchase Decision

PENGARUH LINGKUNGAN KERJA, MOTIVASI DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. TUPAI ADYAMAS INDONESIA KABUPATEN BOYOLALI DI BOYOLALI

2024-07-05T08:22:32+00:00

The purpose of this study was to analyze the effect of 3 independent variables (partial) which are work environment, work motivation and work discipline on the dependent variable Y, namely work productivity and also to determine the effect together (simultaneously). And the participants of this study are some of the company's employees. Purposive sampling was used to select samples for research. 100 company workers in ready-made cloth factories who were enrolled in this study became the research sample. Questionnaire data in the form of a questionnaire is the type of data used. Multiple linear regression analysis is used in the analytical method. According to the results of the F test, all the company's independent variables X1, X2, X3 have a significant effect on the dependent variable Y. well, the t-test reveals that while the variables X2 (work motivation) and X3 (work discipline) have a significant impact on the Y variable (productivity work), while variable X1 (work environment) does not significantly affect productivity. The R-square value indicates a coefficient of determination of 0.650. This shows that the three independent variables, namely X1 (work environment), X2 (work motivation) and X3 (work discipline) can explain 65.0% of the dependent variable Y (work productivity), while the remaining 37.5% is explained by the factors outside the model.

PENGARUH LATAR BELAKANG PENDIDIKAN PENGALAMAN KERJA DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA KANTOR BPBD KABUPATEN BOYOLALI

2024-07-05T08:25:53+00:00

The purpose of this study was to assess (1) the effect of educational background on employee performance, (2) the effect of work experience on employee performance, (3) the effect of motivation on employee performance, and (4) the effect of educational background and work experience on employee performance .The causal research approach is taken in this study. The sample of this study were all employees of the Boyolali Regency BPBD office, totaling 54 people. The data comes from the results of employee questionnaires and is assessed using multiple linear regression analysis techniques.The research results obtained show that (1) educational background affects employee performance can be seen from p-value = 0.037 < a = 0.05 (2) work experience does not affect employee performance can be seen from p-value = 0.696 > a = 0.05 (3) motivation affects employee performance can be seen from p-value = 0.002 <0.05 (4) educational background and work experience affect employee performance can be seen from p-value = 0.000 < 0.05.

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2024-07-05T08:59:24+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, ukuran perusahaan dan profitabilitas terhadap harga saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Data penelitian diperoleh dari pusat informasi pasar modal (PIPM) Makassar, perwakilan PT. Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah Perusahaan makanan dan minuman Yang Terdaftar Di BEI. Hasil penelitian ini menunjukkan bahwa: 1) Debt to equity ratio menunjukkan adanya arah pengaruh negatif tidak signifikan, hal ini berarti semakin turun nilai DER maka akan diikuti peningkatan harga saham, 2) Debt to asset ratio menunjukkan adanya pengaruh negatif tidak signifikan, hal ini berarti jika terjadi peningkatan nilai DAR maka akan diikuti oleh penurunan harga saham, 3) Ukuran perusahaan menunjukkan adanya pengaruh yang positif tidak signifikan, hal ini menunjukkan hubungan antara size dengan harga saham berbanding terbalik, hal ini berarti bahwa apabila size meningkat, maka harga saham akan mengalami penurunan, 4) Return on asset menunjukkan pengaruh yang negatif tidak signifikan, hal ini berarti asset yang dimiliki perusahaan tidak dapat mempengaruhi perubahan harga saham, 5) Return on equity menunjukkan adanya arah pengaruh yang positif signifikan, hal ini berarti apabila terjadi peningkatan ROE maka akan diikuti peningkatan harga saham dan 6) Net profit margin (NPM) menunjukkan adanya arah pengaruh positif tidak signifikan, hal ini berarti bahwa saat laba bersih naik, total penjualan pun akan naik yang berdampak tingginya biaya yang dikeluarkan sehingga NPM tidak mempengaruhi perubahan harga saham.