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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Proaksi
Cucu Hilma Azahra
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon
Economics, Econometrics & Finance Education

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Pengaruh Cash Turnover, Receivable Turnover, dan Inventory Turnover terhadap Profitabilitas Puput Pitria; Cucu Hilma Azahra
Jurnal Proaksi Vol. 13 No. 2 (2026): April - Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i2.8579

Abstract

Tujuan Utama - Penelitian ini bertujuan untuk menguji pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Metode - Penelitian kuantitatif asosiatif ini menggunakan data sekunder dari laporan keuangan 8 perusahaan sampel yang dipilih melalui teknik purposive sampling. Analisis data dilakukan dengan regresi linier berganda. Temuan Utama - Hasil uji menunjukkan bahwa secara simultan, ketiga variabel independen tidak berpengaruh signifikan terhadap profitabilitas. Secara parsial, perputaran kas, perputaran piutang, dan perputaran persediaan masing-masing juga tidak memiliki pengaruh signifikan terhadap profitabilitas. Implikasi Teori dan Kebijakan - Penelitian ini mengimplikasikan bahwa manajemen perlu mencari variabel lain di luar rasio aktivitas untuk meningkatkan laba, dan investor disarankan memperluas analisis ke rasio keuangan lainnya. Kebaruan Penelitian -  Penelitian ini mengkaji transisi pra-pandemi ke awal COVID-19 di subsektor farmasi BEI, dan menemukan bahwa ketidaksignifikanan tiga rasio aktivitas modal kerja terhadap profitabilitas merupakan respons struktural terhadap krisis bukan kelemahan model sehingga memberikan implikasi yang berbeda dari studi di periode normal.
Do Celebrity CEOs Moderate the Impact of Environmental Committees and Regulations on Water Disclosure? Cucu Hilma Azahra; Imam Hadiwibowo; Mochammad Fachrul Riztin
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3710

Abstract

This study aims to examine the effects of environmental committees and regulatory stringency on water disclosure, with celebrity CEOs as moderators, in water-sensitive industries in ASEAN. The study sample consists of market-leading companies in water-sensitive sectors listed on Companies Market Cap from 2021 to 2024, with a total of 148 observations. The analysis employs Moderated Regression Analysis (MRA) with panel data regression. The results indicate that regulatory stringency has a significant negative impact on water disclosure, while environmental committees do not have a significant impact. Celebrity CEOs were not found to moderate either of these relationships. Future research is recommended to expand the sample to include non-market-leading firms and other sectors to test the generalizability of the findings, as well as to incorporate additional indicators of stakeholder pressure beyond regulatory stringency, such as media exposure, foreign ownership, and government ownership. Regulators are advised to evaluate policy designs to avoid creating disincentives for reporting, as well as to encourage companies to optimize the function of environmental committees beyond mere structural formalities.
Co-Authors Hadiwibowo, Imam Mochammad Fachrul Riztin Puput Pitria