Infrastructure is an integrated part of national-level development and the axis of economic movement. The more intensive infrastructure development is carried out, the higher the competition between ...construction companies to obtain capital from investors. This study aims to analyze the effect of Capital Structure, Tax Avoidance, and Firm Size towards Firm Value with Dividend Payout Ratio as a Moderating Variable conducted on construction and building sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019 period. This research was a quantitative research where data was processed using the SPSS 25 application. The population in this study was a construction and building sub-sector company that has gone public and published its financial or has been listed on the Indonesia Stock Exchange in 2015-2019 period. Determination of the sample using purposive sampling method. In this study there were 30 samples of companies. This study used multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that: (1) Capital structure affects firm value; (2) Tax Avoidance does not affect firm value; (3) Firm Size affects firm value; (4) Dividend Payout Ratio is able to moderate the effect of capital structure towards firm value; (5) Dividend Payout Ratio is not able to moderate the effect of tax avoidance towards firm value; (6) Dividend Payout Ratio is not able to moderate the effect of firm size towards firm value.
Keyword: Capital Structure, Tax Avoidance, Firm Size, Firm Value, Dividend Payout Ratio.
Seiring dengan perkembangan zaman munculah media perekam suatu kejadian baik berupa gambar diam maupun gambar gerak, dan media tersebut sering disebut sebagai media fotografi dan vidiografi. Melalui ...perkembangan media promosi saat ini yang sangat pesat, yaitu dengan ditandai munculnya media promosi online. Informasi yang ingin disampaikan akan lebih lengkap dan komplit jika menggunakan google bisnis sebagai media promosi. maka tim pengabdian masyarakat Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas PGRI Madiun mencoba untuk melakukan langkah pendampingan perancangan promosi melalui google bisnis. Sasaran / target dari pelaksanaan kegiatan pengabdian kegiatan masyarakat adalah admin bagian pajak dan admin terkait lainnya yaitu akuntansi pada CV. Putra Hanania, sebanyak 4 (empat) orang. Selama kegiatan abdimas berlangsung, komunikasi yang terjalin sangat kooperatif. Dari sekian materi yang disampaikan oleh tim pengabdi, dapat diterima baik oleh mitra.
Seiring dengan perkembangan zaman munculah media perekam suatu kejadian baik berupa gambar diam maupun gambar gerak, dan media tersebut sering disebut sebagai media fotografi dan vidiografi. Melalui ...perkembangan media promosi saat ini yang sangat pesat, yaitu dengan ditandai munculnya media promosi online. Informasi yang ingin disampaikan akan lebih lengkap dan komplit jika menggunakan google bisnis sebagai media promosi. maka tim pengabdian masyarakat Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas PGRI Madiun mencoba untuk melakukan langkah pendampingan perancangan promosi melalui google bisnis. Sasaran / target dari pelaksanaan kegiatan pengabdian kegiatan masyarakat adalah admin bagian pajak dan admin terkait lainnya yaitu akuntansi pada CV. Putra Hanania, sebanyak 4 (empat) orang. Selama kegiatan abdimas berlangsung, komunikasi yang terjalin sangat kooperatif. Dari sekian materi yang disampaikan oleh tim pengabdi, dapat diterima baik oleh mitra.
This study determines the effect of service quality on customer loyalty with satisfaction and trust as mediating variables in Indonesia sharia banks during the Covid-19 pandemic period. This study ...used 300 respondents of sharia bank customers in Indonesia. The data were analyzed using a partial least square with the SmartPLS 3.0 analysis tool. Service quality has a positive effect on customer loyalty, service quality has a positive effect on customer satisfaction, service quality has a positive effect on trust, satisfaction has a positive effect on customer loyalty, trust has a positive effect on customer loyalty, satisfaction is able to mediate the effect of service quality on customer loyalty, and trust is able to mediate the effect of service quality on loyalty. This study adopts two mediating variables, namely satisfaction and trust in the effect of service quality on customer loyalty. The results present partial mediation of satisfaction on the influence of service quality on customer loyalty and partial mediation of trust on the influence of service quality on customer loyalty.
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