Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Journal of Management, Economic, and Accounting
Muliawati Muliawati
Universitas Satu
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Impact Of Asset Structure, Liquidity, And Profitability On The Capital Structure Of Manufacturing Companies Listed On The Indonesia Stock Exchange Erwin Febriansyah; Hilfa Mora Marito Nasution; Muliawati Muliawati; Calista Agnesia Ester
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1536

Abstract

This study aims to analyze the effect of asset structure, liquidity, and profitability on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. Capital structure is measured using the Debt to Equity Ratio (DER), asset structure using the Fixed Asset Ratio (FAR), liquidity using the Current Ratio (CR), and profitability using Return on Assets (ROA). This research employs a quantitative approach using panel data from 20 manufacturing companies over four years (80 observations). The sampling technique used was random sampling. Panel data regression analysis was conducted using EViews 13. Based on the Chow and Hausman tests, the most appropriate model was the Fixed Effect Model. The results show that asset structure and liquidity have a positive and significant effect on capital structure, while profitability has a negative and significant effect. Simultaneously, asset structure, liquidity, and profitability significantly influence capital structure. The Adjusted R² value of 0.986 indicates that 98.6% of the variation in capital structure is explained by the three independent variables. These findings suggest that manufacturing firms with a high proportion of fixed assets and strong liquidity tend to use more debt, whereas highly profitable firms rely more on internal financing. This study provides insights for corporate management in determining optimal capital structure policies.
The Effectiveness of Receivables Management and Efforts to Minimize Uncollectible Receivables in Indonesian Banking Hilfa Mora Marito Nasution; Erwin Febriansyah; Muliawati Muliawati; Leni Cinda Winata
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1537

Abstract

This study aims to analyze the effectiveness of receivables management in minimizing bad debts in Indonesian banking institutions. Bank receivables in the form of loans represent a major asset but also carry the risk of non-performing loans (NPL). The research uses a quantitative approach with panel data regression analysis. The population consists of banks registered with the Financial Services Authority and the Indonesia Stock Exchange during the 2021–2024 period. Using purposive sampling, 10 banks were selected, resulting in 40 observations. Model selection tests, including the Chow test and Hausman test, indicate that the fixed effect model is the most appropriate. The results show that receivables management has a significant negative effect on bad debts. The coefficient of determination of 0.87 indicates that receivables management strongly explains variations in bad debts. Both simultaneous and partial tests are statistically significant. These findings confirm that more effective receivables management leads to lower levels of bad debts, highlighting the importance for banks to strengthen credit policies, monitoring, and collection systems.
The Effect of Transfer Pricing on Financial Distress in the Financial Statements of Mining Companies Listed on the Indonesia Stock Exchange Muliawati Muliawati; Hilfa Mora Marito Nasution; Erwin Febriansyah; Angelina Nadya Cindy Prasetyo
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1538

Abstract

The purpose of this study is to analyze the effect of transfer pricing on financial distress and its implications for the quality of financial reports of mining companies listed on the Indonesia Stock Exchange (IDX). The background of this study is based on the importance of financial reports as a source of information for stakeholders, as well as the existence of transfer pricing practices that have the potential to affect the transparency and quality of financial reports, especially in companies experiencing financial distress. This study uses a quantitative approach with a panel data regression analysis method that combines cross-sectional and time series data for the period 2020–2024. The research sample consisted of 10 mining companies selected using a random sampling method. Model testing was carried out using the Chow and Hausman tests, which showed that the best model used was the Fixed Effect Model. The results of the study indicate that transfer pricing and financial distress simultaneously have a significant effect on the quality of financial reports, as evidenced by the F test probability value of 0.000 <0.05. However, partially, the transfer pricing variable does not have a significant effect on financial distress or the quality of financial reports, with a probability value of 0.7482 >0.05. The coefficient of determination (R²) of 0.7367 indicates that the model is able to explain 73.67% of the variation in the dependent variable. Therefore, it can be concluded that although transfer pricing and financial distress jointly influence financial reporting quality, the individual effect of transfer pricing has not yet shown significance. This research is expected to contribute to academics and practitioners in understanding the factors that influence financial reporting quality, particularly in the mining sector.
Co-Authors Angelina Nadya Cindy Prasetyo Calista Agnesia Ester Febriansyah, Erwin Hilfa Mora Marito Nasution Leni Cinda Winata