Results Of Hypothesis Testing Research Articles

THE INFLUENCE OF COMPENSATION AND WORKLOAD ON TURNOVER INTENTION AT PT CITRAMAS MAJUTAMA

Employees with high potential are needed to carry out activities in the company so that company goals can be achieved properly. Loss of qualified employees will cost the organization more time and money in recruiting and training replacements. For this reason, HR management is needed to retain existing individuals. Good HR management helps maintain existing talent in the organization by providing good compensation that can be a deterrent for employees to leave the company. Then, an unbalanced division of labor can result in an excessive workload for employees and potentially increase an employee's intention to turnover. This research uses a quantitative approach. This study aims to measure the significant influence of compensation and workload on turnover intention at PT Citramas Majutama. The results of hypothesis testing and multiple linear analysis show that compensation and workload have a significant influence on turnover intention at PT Citramas Majutama. The coefficient of determination (Adj R2) is 0.532, which indicates that the contribution of the independent variables compensation and workload to the dependent variable turnover intention is 53.2%. In comparison, the remaining 46.8% is influenced by other variables that have not been studied or are not included in the regression in this study.

MODERASI BRAND IMAGE DALAM MENENTUKAN KEPUTUSAN PEMBELIAN PADA TOKO THRIFT AW DI SITUBONDO

A company in winning the competition is by carrying out marketing strategies for the products that have been produced. The advantage in competition in the business world is to form a brand image. Thrift AW Store is one of the stores that sells used imported clothing in Situbondo. The purpose of this study was to test and analyze the effect of Brand image in moderating product quality and price on purchasing decisions. The population in this study were consumers of Thrift AW Stores in Situbondo. The sampling technique determined using simple random sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of direct influence hypothesis testing using the Smart PLS 3.0 application, show that product quality has a significant positive effect on purchasing decisions, price has a significant positive effect on purchasing decisions, brand image has a positive but insignificant effect in moderating the effect of product quality on purchasing decisions, brand image has a negative but insignificant effect in moderating the effect of price on purchasing decisions.

PENGARUH KUALITAS PRODUK, KUALITAS PELAYANAN DAN HARGA TERHADAP MINAT BELI ULANG MELALUI KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING PADA UD. CATERING “N” DI SITUBONDO

The business world in the current era is getting tighter, especially in the world of marketing competition, which makes business owners must have a superior strategy in facing competition out there. Business actors are required to have high creativity and innovation in order to attract the attention of consumers in using their services or products. The purpose of this study was to analyze and examine the effect of Product Quality, Service Quality and Price on Repurchase Interest through Consumer Satisfaction as an Intervening Variable at UD. Catering "N" in Situbondo. The target respondents of this research are UD consumers. Catering "N" using the simple random sampling method. Data and hypothesis analysis using the Structural Equation Model-Partial Leas Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application show that product quality has a significant positive effect on customer satisfaction. Service quality has a positive but insignificant effect on customer satisfaction. Price has a significant positive effect on customer satisfaction. Product quality has a significant positive effect on repurchase interest. Service quality has a significant positive effect on repurchase interest. Price has a significant positive effect on repurchase interest. Customer satisfaction has a significant positive effect on repurchase interest. Product quality has a significant positive effect on repurchase intention through customer satisfaction. Service quality has a positive but insignificant effect on repurchase intention through customer satisfaction. Price has a significant positive effect on repurchase interest through customer satisfaction.

PENGARUH DISIPLIN KERJA, MOTIVASI KERJA DAN FASILITAS KERJA TERHADAP KINERJA KARYAWAN PADA DINAS KETENAGAKERJAAN DI KABUPATEN SITUBONDO MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING

The aim of this research is to analyze and test the influence of Work Discipline, Work Motivation and Work Facilities on Employee Performance at the Situbondo Regency Employment Service through Job Satisfaction as an Intervening Variable. The population in this study were employees of the Situbondo Regency Employment Service. The sampling technique is determined by Non-Probability Sampling using Total Sampling or saturated samples. Data analysis and hypothesis testing in this research used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of direct hypothesis testing using the Smart PLS 3.0 application, show that Work Discipline has a positive but not significant effect on Job Satisfaction, Work Discipline has a significant positive effect on Employee Performance, Work Motivation has a significant positive effect on Job Satisfaction, Work Motivation has a positive but not significant effect on Performance Employees, Work Facilities have a significant positive effect on Job Satisfaction, Work Facilities have a negative but not significant effect on Employee Performance, Job Satisfaction has a significant positive effect on Employee Performance. The results of the indirect effect hypothesis test show that the variable Work Discipline on Employee Performance through Job Satisfaction has a positive but not significant effect, Work Motivation on Employee Performance through Job Satisfaction has a positive but not significant effect, Work Facilities on Employee Performance through Job Satisfaction has a positive but not significant effect,

PENGARUH MODAL KERJA, CASH FLOW DAN TOTAL ASET TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN BANK KONVENSIONAL YANG TERDAFTAR DI BEI PERIODE 2020-2022

Banking companies are financial institutions whose job is to collect funds from the public in the form of deposits and then channel them back to the public in the form of credit or other things to advance the community's economy. Conventional banks themselves are banks that carry out their activities according to national and international regulations. This study aimed to determine the effect of working capital, cash flow and total assets on firm value with profitability as an intervening variable. This study uses quantitative and descriptive research. The population used in this study were 41 conventional bank companies listed on the IDX for the 2020-2022 period. The sampling technique used in this study was purposive sampling. Data analysis and hypothesis testing in this study using Smart PLS 3.0. The results of the direct effect test using the Smart PLS 3.0 application show that working capital has a positive but insignificant effect on profitability, cash flow has a negative but insignificant effect, total assets have a negative but insignificant effect, working capital has a positive but insignificant effect on firm value, cash flow has a negative but insignificant effect on firm value, total assets have a positive but insignificant effect on firm value, profitability has a negative but significant effect on firm value. The indirect effect hypothesis test results show that the working capital variable has a negative but insignificant effect on firm value through profitability, cash flow has a positive but insignificant effect on firm value through profitability, and total assets have a positive but insignificant effect on firm value through profitability.

PENGARUH BUDAYA ORGANISASI, LINGKUNGAN KERJA DAN KEPEMIMPINAN TERHADAP KINERJA PERANGKAT DESA PADA KANTOR DESA KESAMBIRAMPAK DAN DESA KAPONGAN KABUPATEN SITUBONDO MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING

Organizations have various kinds of resources as input to transform an environment into a productive one with the division of labor, human resources are also the most important element. The aim of this research is to analyze and test the influence of organizational culture, work environment and leadership on the performance of village officials through work motivation as an intervening variable. The population used in this research was Village Officials at the Kesambirampak Village Office and Kapongan Village, Situbondo Regency, a total of 33 people were selected. This sampling technique is saturated sampling. Data analysis and hypothesis testing in research uses Structural Equation Models - Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that Organizational culture has a significant positive effect on work motivation. The work environment has a significant positive effect on work motivation. Leadership has a significant positive effect on work motivation. Organizational culture has a negative but not significant effect on performance. The work environment has a positive but not significant effect on. Leadership has a negative but not significant effect on performance. Work motivation has a significant positive effect on performance. Then the results of the indirect influence hypothesis test show that the organizational culture variable on performance through work motivation has a significant positive effect. The work environment on performance through work motivation has a positive but not significant effect. Leadership on Performance through work motivation has a significant positive effect

PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA DAN DISIPILIN KERJA TERHADAP KEPUASAN KERJA PERANG KAT DESA DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING (Studi kasus Di Desa jetis, Desa Blimbing, Desa Widoropayung, Kecamatan Besuki, Kabupate

BUMDES is a village business managed by the village government, and is a legal entity. The purpose of this study was to analyze the effect of Leadership Style, Work Environment, and Work Discipline on Work Motivation with Job Satisfaction as an intervening variable. This research is an explanatory study. The population in this study were employees of each village apparatus. The sampling technique was determined by simple random sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model-Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application, showed that Leadership Style has a significant positive effect on Work Motivation, Work Environment has a significant positive effect on Work Motivation, Work Discipline has a significant positive effect on Work Motivation, Leadership Style has a significant positive effect on Work Satisfaction, Work Environment has a positive but not significant effect on Work Satisfaction, Work Discipline has a positive but not significant effect on Work Satisfaction, Work Motivation has a significant positive effect on Work Satisfaction. The results of the indirect influence hypothesis test show that the variables of Leadership style on Job satisfaction through Work motivation have a significant positive effect, Work environment on Job satisfaction through Work motivation has a significant positive effect, Work discipline on Job satisfaction through Work motivation has a significant positive effect.

PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA DAN INSENTIF TERHADAPKINERJA PADA KARYAWAN ASN UPTD PUSKESMAS CERMEE BONDOWOSO DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING

The position and function of the State Civil Apparatus as part of the State apparatus which is responsible as a public servant must provide equitable services to the community, with the principles of loyalty and compliance with Pancasila and the 1945 Constitution. The aim of this research is to analyze and test the influence of Work Discipline , Work Environment and Incentives on the Performance of ASN Employees at the Cermee Bondowoso Health Center UPTD with Job Satisfaction as an intervening variable. This research is explanatory research. The population in this study were ASN UPTD employees of the Cermee Bondowoso Community Health Center. The sampling technique uses a saturated sample technique. Data analysis and hypothesis testing in this research used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that Work Discipline has a significant positive effect on Job Satisfaction, Work Environment has a positive but not significant effect on Job Satisfaction, Incentives have a significant positive effect on Job Satisfaction, Work Discipline has a negative but not significant effect on Performance , Work Environment has a significant negative effect on Performance, Incentives have a significant positive effect on Performance. The results of the indirect influence hypothesis test show that the variables that work discipline has a significant positive effect on performance through job satisfaction, the work environment has a negative but not significant effect on performance through job satisfaction, and incentives have a significant positive effect on performance through job satisfaction.

PENGARUH ETOS KERJA, DISIPLIN KERJA DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA DINAS KETENAGAKERJAAN DI KABUPATEN SITUBONDO

The purpose of this research is to analyze and test the influence of work ethic, work discipline and leadership on employee performance through job satisfaction. The sampling technique is determined by Non-Probability Sampling using Total Sampling or saturated samples. Data analysis and hypothesis testing in this research used the Structural Equation Model - Patial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that work ethic and work discipline have a significant effect on job satisfaction, leadership has a positive but not significant effect on job satisfaction, work ethic has a negative but not significant effect on performance, work discipline has a positive but not significant effect. significant effect on employee performance, leadership has a significant effect on employee performance, job satisfaction has a significant effect on employee performance. The results of indirect hypothesis testing show that the work ethic variable on employee performance through job satisfaction has a positive but not significant effect, work discipline on employee performance through job satisfaction has a positive but not significant effect and leadership on employee performance through job satisfaction has a positive but not significant effect.

LEVERAGE DAN PROFITABILITAS DALAM MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2019-2022 DENGAN MODERASI VARIABEL KEBIJAKAN DIVIDEN

This research is motivated by the unstable economic conditions due to the impact of Covid-19. The Covid-19 pandemic has increased enormous economic uncertainty. This is the main cause of the decline in investor confidence which gives an impact on the fall in the volume of investments. This uncertainty and decline in confidence affects the profits of most corporate sectors in the Indonesia Stock Exchange. In contrast to other sectors, health products from Healthcare companies are much needed by the society. Whether companies in the Healthcare sector also experience the same thing as companies in other sectors which endure a decline in share prices and investment levels while the level of consumption of health products is increasing. The aim of this research is to examine the effect of leverage and profitability on share prices with dividend policy as a moderating variable. The population in this study are Healthcare companies listed on the Indonesia Stock Exchange for 2019-2022 period. The sampling technique was determined by purposive sampling. Data analysis and hypothesis testing in this research used the structural equation modeling- Smart Partial Least Square (SmartPLS). The results of hypothesis testing using SmartPLS 3.0 showed that leverage had a significant positive effect on share prices, profitability had a significant positive effect on share prices, dividend policy strengthened the influence of leverage on share prices and dividend policy weakened the influence of profitability on share prices.

PENGARUH KEPERCAYAAN (TRUST), BELANJA ONLINE DAN GAYA HIDUP TERHADAP KEPUASAN KONSUMEN YANG BERDAMPAK PADA LOYALITAS PENGGUNA PLATFORM E-COMMERCE SHOPEE PADA KALANGAN MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ABDURACHMAN SALEH SITUBONDO

Marketing is a dynamic field that hinges on the relationship between companies and consumers. In today's fast-paced world, companies must constantly adapt to the latest trends in product marketing. This research is of significant importance as it aims to delve into the influence of Trust, Online Shopping, and Lifestyle on Consumer Satisfaction, thereby impacting user Loyalty. The target respondents for this research were students from the economics and business faculty at Universitas Abdurachman Saleh Situbondo, selected using a simple random sampling method. The data analysis and hypotheses were conducted using the Partial Least Square-Structural Equation Model (PLS-SEM). The results of the direct influence hypothesis test using the smart PLS 3.0 application show that Trust has a significant effect on consumer satisfaction, Online shopping has a significant effect on consumer satisfaction, Lifestyle has a significant effect on consumer Satisfaction, Trust has a positive and insignificant effect on user Loyalty, Online shopping has a significant positive effect on user Loyalty, Lifestyle has no significant effect on user Loyalty, consumer Satisfaction has no significant effect on user Loyalty. The indirect influence hypothesis test results show that Trust has no significant effect on user Loyalty through consumer Satisfaction, Online shopping has no significant effect on user Loyalty through consumer Satisfaction, and Lifestyle has no significant effect on user Loyalty through consumer Satisfaction.

PENGARUH HEDONIC CONSUMPTION, LINGKUNGAN TOKO DAN POTONGAN HARGA TERHADAP IMPULSE BUYING DENGAN EMOSI POSITIF SEBAGAI VARIABEL INTERVENING PADA D’CHICKEN SAMBAL BAKAR SITUBONDO

The culinary business is one of the businesses booming and has quite a large development potential. This is illustrated by the number of culinary entrepreneurs who are successful in making profits in their businesses. The aim of this research is to analyze and test the influence of Hedonic Consumption, Store Environment, and Price Discounts on Impulse Buying with Positive Emotions as an Intervening Variable. The population in this research is consumers of D'Chicken Sambal Bakar Situbondo. The sampling technique in this research is simple random sampling. Data analysis and hypothesis testing in this research used the advanced Partial Least Square - Structural Equation Model (PLS-SEM), a robust and reliable method for complex data analysis. The results of the direct influence hypothesis test using the Smart PLS 3.0 application reveal significant insights. Hedonic consumption has a significant positive effect on positive emotions. The store environment, while not significant, has a positive effect on positive emotions. Price discounts have a significant positive effect on positive emotions. Hedonic consumption also has a significant positive effect on impulse buying. The store environment, while not significant, has a positive effect on impulse buying. Price cuts have a significant positive effect on impulse buying. Positive emotions, while not significant, have a positive effect on impulse buying. The indirect influence hypothesis test results show that Hedonic consumption, while not significant, has a positive effect on impulse buying through positive emotions. The store environment, while not significant, has a positive effect on impulse buying through positive emotions. Price discounts, while not significant, have a positive effect on impulse buying through positive emotions.

Determinan Struktur Modal Perusahaan yang Terdaftar di JII70

Capital structure policy is a core financing decision for a company that affects company value. Companies need to be careful in determining where the source of financing comes from, whether from debt or equity sourced from their own funds or from the issuance of shares. Wrong capital structure policies can lead a company into financial distress and bankruptcy. Over the last five years, more and more companies have obtained financing through the issuance of shares on the sharia stock market. The number of investors investing their funds in this market has also increased. Based on this, the aim of this research is to find out and understand what the factors of company characteristic that effect the capital structure in companies listed on the Jakarta Islamic Index 70 (JII70) during the 2018-2022 period. This study uses a quantitative approach. The model used is dynamic panel data regression with the System-GMM as the analysis method. The data used is secondary data for the 2018-2022 period which comes from company financial reports collected through IDX (Indonesia Stock Exchange). The population in this study were 70 companies registered on JII70. The sampling method was purposive sampling. The number of samples selected was 29 companies. The results of hypothesis testing show that the factors of company characteristic that effect the capital structure are return on equity, profit margin, current ratio, and total asset turnover.

PENGARUH FIRM SIZE, GROWTH PPORTUNITY, DAN LEVERAGE TERHADAP FIRM VALUE MELALUI CASH HOLDING SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI TAHUN 2019-2022

Technological advances have fundamentally changed the business landscape and revolutionized entrepreneurial practices. In order to expand the business they own, entrepreneurs must not only pay attention to assets and profits, but also company values ​​must be built. Currently, firm size is no longer measured based on profits or assets, but also on company value. The aim of this research is to see the influence of Firm size, Growth opportunity, and Leverage on Firm value through Cash holding. This research is quantitative research. The population in this research is 32 plantation sub-sector companies registered on the IDX in 2019-2022. The samples were selected using the purposive sampling method and a sample of 8 companies was obtained. Data analysis and hypothesis testing were carried out using the structural equation model-Partial Least Square (PLS). The results of the direct influence hypothesis test using the Smart PLS 3.9 application, show that Firm size has a significant negative effect on Cash holding, Growth opportunity has a positive but not significant effect on Cash holding, Leverage has a negative but not significant effect on Cash holding, Firm size has a significant negative effect on Firm value, Growth opportunity has a negative but not significant effect on Firm value, Leverage has a positive but not significant effect on Firm value, Cash holding has a significant negative effect on Firm value. The results of the indirect influence hypothesis test show that the variable Firm size on Firm value through Cash holding has a positive but not significant effect, Growth opportunity on Firm value through Cash holding has a negative but not significant effect, Leverage on Firm value through Cash holding has a positive but not significant effect.

Pengaruh Audit Firm Rotation, Komite Audit, dan Audit Capacity Stress Terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sub Sektor Bank yang Terdaftar di BEI Periode 2018-2022

This research aims to empirically prove the influence of audit firm rotation, audit committee and audit capacity stress on audit quality in banking sub-sector companies on the Indonesian Stock Exchange. In this research, 30 banking companies were used. The sampling technique used was purposive sampling. The data analysis method used in hypothesis testing is binary logistic regression and Wald test. In accordance with the results of hypothesis testing processed using the SPSS program, it was found that audit firm rotation had no significant effect on audit quality in banking sub-sector companies on the Indonesia Stock Exchange. In the second hypothesis testing stage, it was found that the audit committee had a positive and significant effect on audit quality in banking sub-sector companies on the Indonesia Stock Exchange, while in the third hypothesis testing results it was successfully proven that audit capacity stress had a negative and significant effect on audit quality in sub-sector companies. Banking on the Indonesian Stock Exchange. In accordance with the results of hypothesis testing obtained, it is recommended that companies continue to optimize the role of the audit committee as part of the monitoring instruments within the company. When the role of the audit committee runs well and consistently, the quality of the audit will be better. Through strict supervision, the possibility of fraud will be smaller so that the quality of the resulting audit will be higher and beneficial for stakeholders, especially investors.

PENGARUH KOMUNIKASI PEMASARAN, HARGA DAN KUALITAS PRODUK TERHADAP KEPUASAN KONSUMEN MELALUI KEPUTUSAN PEMBELIAN SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada CV. Pacific Andre Anton di Situbondo)

Increasing business competition certainly requires the right marketing strategy, so that business can run effectively and efficiently. Offering high-quality products and communicating with consumers appropriately are two examples of consumer behavior in the target market that business people must know. The purpose of this study was to analyze the effect of marketing communication, price, and product quality on consumer satisfaction through purchasing decisions. This research is explanatory research. The population in this study were consumers of CV. Pacific Andre Anton in Situbondo. The sampling technique was determined by purposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model-Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test with the Smart PLS 3.0 application, show that marketing communication has a significant effect on purchasing decisions. Price also has a significant effect on purchasing decisions, then product quality has no significant effect on purchasing decisions, marketing communication has a significant effect on customer satisfaction, price does not have a significant effect on customer satisfaction, product quality has no significant effect on customer satisfaction, and purchasing decisions have a significant effect on customer satisfaction. The results of the indirect effect hypothesis test show that the variable marketing communication on customer satisfaction through purchasing decisions has a significant positive effect, price on customer satisfaction through purchasing decisions has a positive but insignificant effect, product quality on customer satisfaction through purchasing decisions has a negative but insignificant effect.

PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH FIRM SIZE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022

Indonesia has entered the era of the industrial revolution 4.0 which is clearly visible with an increase in connectivity, interactivity, and boundaries between humans, machines, and resources on information technology and other communications. Judging from the current business world on the aspect of competition, the Indonesian economy is increasingly experiencing major developments. The transportation and logistics sector has an important role in people's lives driven by the increasing needs of the community for mobility and transportation of goods to all regions. Despite the ongoing economic crisis, transportation services will continue to operate smoothly because people will continue to use them to send goods from producers to consumers, regardless of the conditions in which they work. The purpose of this study was to analyze and test the role of Profitability in Moderating the effect of Firm size and Leverage on Firm value. The population in this study were transportation and logistics companies with 37 companies listed consecutively on the Indonesia Stock Exchange during 2019-2022. The sampling technique was determined by purposive sampling. Data analysis and hypothesis testing using Structural Equation Analysis - Partial Least Square (PLS-SEM). The results of research hypothesis testing using the Smart PLS 3.0 application, show that Firm size has a significant negative effect on firm value, Leverage has a significant positive effect on firm value, Profitability does not significantly moderate the effect of Firm size on firm value, Profitability does not significantly moderate the effect of Leverage on firm value.

Factors Determining The Capital Structure of Banking Companies Listed On The Indonesian Stock Exchange

This study aims to determine the effect of Return on Asset (ROA), Sales Growth, Liquidity and Company Size on the capital structure of the banking industry listed on the Indonesia Stock Exchange in 2019-2023. This study uses secunter data with panel data regression as an analysis tool and data processing assistance with Eviews. The results of hypothesis testing show that ROA has no significant effect on capital structure, that companies that use relatively small debt have a high rate of return on investment. Sales growth does not have a significant effect on the mode structure, where companies that have a high potential sales growth rate will tend to generate greater cash flow so that the company will ultimately rely more on internal funding. Liquidity has a significant effect on the capital structure, where if the greater the liquidity, the greater the capital structure and if the smaller the liquidity, the smaller the capital structure. The size of the company does not have a significant effect on the capital structure, this can be interpreted that the size of a company does not affect the capital structure of the Company. The results of this study are also expected to be a reference for future research to increase the number of research variables and increase the number of research populations in various sectors and increase the research period.

Analisis Pengaruh Likuiditas dan Profitabilitas terhadap Financial Distress Menggunakan Model Altman Z-Score

Analysis of financial distress is carried out to identify early signs of financial difficulties experienced by the company. Determining the number of samples used the purposive sampling method. The type of data used is secondary data obtained from the source www.idx.co.id. The analytical method used is statistical analysis consisting of descriptive statistical analysis, multiple linear regression analysis, classical assumption testing, and hypothesis testing. The results of partial hypothesis testing stated that liquidity measured by the current ratio had no significant effect on financial distress with a tcount value of 2.010 > ttable 1.70562 and liquidity measured by the quick ratio had no significant effect on financial distress with a tcount value of -0.027 < ttable 1.70562. while profitability measured by return on assets has a significant effect on financial distress with a value of tcount 5.453 > ttable 1.70562 and profitability measured by return on equity has no significant effect on financial distress with a value tcount < ttable or 1.201 < 1.70562. The research results of simultaneous hypothesis testing stated that liquidity and profitability simultaneously had a significant effect on financial distress with a value of fcount > ftable or 16.355 > 2.98. The research results show that the coefficient of determination (Adjusted R Square) is 0.679, which means that the influence of the liquidity and profitability variables on financial distress is 67.9%.

PENGARUH MINAT BELAJAR TERHADAP KEMAMPUAN PEMAHAMAN MATEMATIS PESERTA DIDIK SEKOLAH DASAR

This research was motivated by the low mathematical understanding abilities of elementary school students. The formulation of the problem in this research is: 1) Is there a positive correlation between learning interest scores and the acquisition of mathematical understanding abilities? 2) Does students' interest in learning have a positive effect on the acquisition of mathematical understanding abilities? The aim of this research is to determine the influence of interest in learning on students' mathematical understanding abilities. The research method used in this research is a quantitative method. The research instruments used were a learning interest questionnaire and a mathematical understanding ability test. Based on the results of data analysis and hypothesis testing using SPSS version 29.0 software, there is a significant positive correlation between learning interest scores and mathematical understanding ability scores, with a correlation coefficient value of 0.498, which means that it is 0.248 or 24.8% of students' mathematical understanding ability. determined by interest in learning. So it can be concluded that interest in learning has a positive effect on the mathematical understanding ability of elementary school students.