Kualitas Audit, Manajemen Laba, dan Kepercayaan Investor
Penelitian kuantitatif ini menunjukkan hubungan kualitas audit dengan penurunan praktik manajemen laba dan penguatan kepercayaan investor.
64–78
Published Issue
Vol. 4 No. 2 (2026): Januari–Juni 2026
e-ISSN 2964-7665SUR
PLUSVol. 4 · No. 2
2026
PLUSVol. 4 · No. 2
2026
Published: 1 Januari 2026
8 artikel peer-reviewed.
Articles
PENGARUH TOTAL ASSET TURNOVER (TATO), DEBT TO ASSET RATIO (DAR) DAN FIRM SIZE TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016–2025
Penelitian ini bertujuan untuk menganalisis pengaruh Total Asset Turnover (TATO), Debt to Asset Ratio (DAR), dan Firm Size terhadap Return on Assets (ROA) pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016–2025. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan dengan jumlah sampel sebanyak 16 perusahaan atau 160 observasi yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa secara parsial Total Asset Turnover tidak berpengaruh signifikan terhadap Return on Assets, Debt to Asset Ratio berpengaruh positif dan signifikan terhadap Return on Assets, sedangkan Firm Size tidak berpengaruh signifikan terhadap Return on Assets. Secara simultan, Total Asset Turnover, Debt to Asset Ratio, dan Firm Size berpengaruh signifikan terhadap Return on Assets dengan nilai koefisien determinasi sebesar 22,5%, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi perusahaan dalam meningkatkan profitabilitas melalui pengelolaan struktur pendanaan dan efisiensi penggunaan aset serta bagi investor dalam pengambilan keputusan investasi
205-1530
PENGARUH NIM, BOPO DAN LDR TERHADAP ROA PADA PT BANK MAYAPADA INTERNASIONAL TBK PERIODE (2015-2025)
Penelitian ini bertujuan untuk menganalisis pengaruh Net Interest Margin (NIM), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Loan to Deposit Ratio (LDR) terhadap Return On Assets (ROA) pada PT Bank Mayapada Internasional Tbk periode 2015-2025. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan selama periode penelitian. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial NIM dan LDR tidak berpengaruh signifikan terhadap ROA, sedangkan BOPO berpengaruh negatif dan signifikan terhadap ROA. Secara simultan, NIM, BOPO, dan LDR berpengaruh signifikan terhadap ROA. Nilai koefisien determinasi sebesar 83,7% menunjukkan bahwa variasi ROA dapat dijelaskan oleh ketiga variabel tersebut, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Hasil penelitian mengindikasikan bahwa efisiensi operasional merupakan faktor yang paling dominan dalam memengaruhi profitabilitas perusahaan. Oleh karena itu, perusahaan perlu meningkatkan efisiensi biaya operasional, mengoptimalkan pengelolaan aset, dan meningkatkan kualitas penyaluran kredit guna mendukung peningkatan kinerja keuangan.
850-9347
Pengaruh Harga dan Online Customer Review terhadap Kepuasan Pelanggan Cushion Implora
This study aims to determine how factors such as price and online customer reviews influence the satisfaction levels reported by buyers of Implora Cushion products. A quantitative approach was employed, involving a survey of 100 individuals who had purchased Implora Cushion from a store. The study analyzed 22 Likert-scale statements using descriptive statistics, multiple linear regression, t-tests, F-tests, reliability tests, and the coefficient of determination. Please note that the figures in this draft are simulated data intended solely to demonstrate the process of generating comprehensive and consistent results. These figures do not represent actual empirical findings, as the source document is currently at the research proposal stage and does not yet include questionnaire data or SPSS output. The simulation results indicate a statistically significant positive relationship between price and customer satisfaction, as well as between online customer reviews and customer satisfaction. Both factors were statistically significant (R-squared = 41.1%), though the impact of online customer reviews was substantially greater. These illustrative results highlight the importance of aligning price with benefits and managing reviews in a manner that is credible, comprehensive, and responsive.
421-773
PENGARUH WORK-LIFE BALANCE, WORKLOAD, DAN JOB STRESS TERHADAP TURNOVER INTENTION PADA KARYAWAN KASIR GENERASI Z DI ALFAMART KOTA BANDUNG
This study aims to analyze the effects of work-life balance, workload, and job stress on turnover intention among Generation Z cashier employees at Alfamart in Bandung City. This study employed a quantitative approach using a survey method. The sample consisted of 100 Generation Z cashier employees selected through purposive sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. The results show that work-life balance has a negative and significant effect on turnover intention (β = -0.376; t = 6.058; p < 0.001). In contrast, workload has a positive and significant effect on turnover intention (β = 0.365; t = 6.397; p < 0.001), while job stress also has a positive and significant effect on turnover intention (β = 0.327; t = 5.141; p < 0.001). The coefficient of determination (R²) of 0.741 indicates that work-life balance, workload, and job stress explain 74.1% of the variation in turnover intention. The findings conclude that improving work-life balance can reduce employees’ intention to leave, whereas excessive workload and job stress can increase turnover intention. Therefore, companies should strengthen work-life balance practices, manage workloads proportionally, and reduce workplace stress to improve employee retention.
464-4307
ANALYSIS OF STRATEGIC HUMAN CAPITAL PLANNING IN SUPPORTING ORGANIZATIONAL EFFECTIVENESS AND BUSINESS DEVELOPMENT AT PT FITA AUTO NUSANTARA (PARTGENIE)
This study aims to analyze the strategic human capital planning of PT FITA Auto Nusantara through the PartGenie platform in supporting organizational effectiveness and business development. The study is motivated by the need for an automotive e-commerce company to align its business strategy, organizational structure, workforce competencies, work systems, organizational culture, and governance mechanisms to ensure product authenticity, inventory accuracy, service responsiveness, operational reliability, and readiness for expansion. This study applies a descriptive qualitative approach with a document-based case study design. The primary data were obtained from the PartGenie Business Plan, particularly the Human Capital Plan, and were supported by relevant sections on strategy, operations, marketing, finance, and risk management. Data analysis was conducted through data reduction, thematic classification, alignment analysis, literature comparison, and gap analysis. The findings show that PartGenie’s human capital design includes a phased organizational structure, competency- and T.R.U.S.T.-based recruitment, technical and nontechnical training, career development, a leadership pipeline, a Human Resource Information System (HRIS), Key Performance Indicators (KPIs), and performance-based compensation. These components have the potential to strengthen role clarity, cross-functional coordination, employee productivity, service quality, technological adaptability, and business growth readiness. However, the effectiveness of the proposed design still depends on workload validation, integration across HRIS, ERP, WMS, CRM, and LMS, objective and auditable KPIs, adequate customer service capacity, training-impact evaluation, and stronger governance mechanisms. Therefore, implementation should be carried out gradually and linked to measurable operational and business outcomes.
769-8156
Pengaruh Kualitas Produk, Kualitas Pelayanan, dan Citra Merek terhadap Kepuasan Pelanggan Celana Formal Merek Cardinal (Studi pada Konsumen di Kota Bandung)
This study aims to analyze the influence of product quality, service quality, and brand image on customer satisfaction regarding Cardinal brand formal trousers among consumers in Bandung City. The study employs a quantitative approach using descriptive and verificative methods. Primary data were obtained by distributing Likert-scale questionnaires to 100 respondents selected via purposive sampling, based on the criteria of being at least 17 years old and having previously purchased or worn Cardinal brand formal trousers. Data analysis involved validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination using IBM SPSS Statistics. The results indicate that all instruments were valid and reliable, and the regression model met normality assumptions, showed no signs of multicollinearity, and exhibited no heteroscedasticity. Individually, product quality, service quality, and brand image each had a positive and significant effect on customer satisfaction. Product quality exerted the most dominant influence (beta = 0.420), followed by service quality (0.360) and brand image (0.239). Simultaneously, the three variables significantly influenced customer satisfaction, with an F-value of 40.627 and a significance level of 0.000. The R-square value of 0.559 indicates that 55.9% of the variation in customer satisfaction can be explained by product quality, service quality, and brand image, while the remaining 44.1% is influenced by factors outside the research model.
648-5867
ANALISIS STRATEGI KEWIRAUSAHAAN PISANG CRISPY CRISBANAR’S MELALUI MARKETING MIX 4P TERHADAP MINAT KONSUMEN DI KOTA BANDUNG
Penelitian ini bertujuan untuk menganalisis strategi kewirausahaan melalui pendekatan marketing mix 4P yang meliputi product, price, place, dan promotion dalam meningkatkan minat konsumen pada usaha Pisang Crispy Crisbanar's di Kota Bandung. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan verifikatif. Data diperoleh melalui penyebaran kuesioner kepada 100 responden yang merupakan konsumen Pisang Crispy Crisbanar's dengan teknik accidental sampling. Analisis data dilakukan menggunakan analisis regresi linear berganda dengan bantuan IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa secara parsial variabel product, price, dan place berpengaruh positif dan signifikan terhadap minat konsumen, sedangkan variabel promotion tidak berpengaruh signifikan. Secara simultan, keempat variabel marketing mix 4P berpengaruh signifikan terhadap minat konsumen dengan nilai R Square sebesar 0,836, yang menunjukkan bahwa 83,6% variasi minat konsumen dapat dijelaskan oleh variabel penelitian. Hasil penelitian ini mengindikasikan bahwa kualitas produk, kesesuaian harga, dan kemudahan memperoleh produk merupakan faktor utama yang mendorong peningkatan minat konsumen. Oleh karena itu, pelaku usaha perlu mengoptimalkan penerapan strategi marketing mix secara terpadu untuk meningkatkan daya saing dan keberlanjutan usaha.
173-185