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All Journal Bandung Conference Series: Business and Management
Handri Handri
Prodi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung
Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Kebijakan Dividen, dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Krisna Bayu Triadi; Handri Handri; Nadia Meirani
Bandung Conference Series: Business and Management 751-758
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v6i2.24070

Abstract

Abstract. This study aims to determine the effect of profitability, dividend policy, and capital structure on company value in energy sector companies listed on the Indonesia Stock Exchanger the period 2020-2024. This study uses descriptive and verification methods through the collection of financial data and relevant information from companies listed in the energy sector in 2020-2024. Based on the purposive sampling method, the total sample in this study consisted of 11 companies over 5 years. Data analysis was carried out using panel data regression analysis. Data analysis was carried out using Eviews 12. The variables of profitability (Return on Assets), dividend policy (Dividend Payout Ratio), and Capital Structure (Debt to Equity Ratio) have a simultaneous influence on company value (Price Book Value). While partially, profitability has a significant effect on company value, dividend policy has a significant effect on company value, and capital structure does not effect on company value. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, kebijakan dividen, dan struktur modal terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini menggunakan metode deskriptif dan verifikatif melalui pengumpulan data keuangan dan informasi yang relevan dari perusahaan yang terdaftar di sektor energi pada tahun 2020-2024. Berdasarkan metode purposive sampling, total sampel pada penelitian ini terdiri dari 11 perusahaan selama 5 tahun. Analisis data dilakukan dengan menggunakan menggunakan analisis regresi data panel. Analisis data pdilakukan dengan menggunakan Eviews 12. Variabel profitabilitas (Return On Assets), kebijakan dividen (Dividend Payout Ratio), dan Struktur Modal (Debt to Equity Ratio) memiliki pengaruh secara simultan terhadap nilai perusahaan (Price Book Value). Sedangkan secara parsial profitabilitas berpengaruh signifikan terhadap nilai perusahaan, kebijakan dividem berpengaruh signifikan terhadap nilai perusahaan, dan strukutr modal tidak berpengaruh terhadap nilai perusahaaan.
Pengaruh DPK dan Pembiayaan Bank Syariah terhadap Perekonomian Indonesia Ghiandra Rizky Nugraha; Handri Handri; Nadia Meirani
Bandung Conference Series: Business and Management 819-826
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v6i2.25295

Abstract

Abstract. Economic growth is a primary benchmark in measuring national development success. Sharia commercial banking plays a strategic role through financial intermediation by mobilizing Third-Party Funds (TPF) and reallocating them as financing to productive sectors. This study aims to evaluate the impact of TPF Growth and Sharia Commercial Bank financing on Indonesia's economic growth, both partially and simultaneously, during the 2019–2024 period. This study adopted a quantitative approach with an explanatory research design. Secondary panel data were used, combining time-series data (2019–2024) and cross-sectional data from 10 Sharia Commercial Banks selected via purposive sampling, yielding 60 observations. Parameter estimation was conducted using panel data regression via the Random Effect Model (REM) processed in EViews 12. Statistical results reveal that, partially, Third-Party Fund growth (TPF Growth) has a positive and significant effect on Indonesia's economic growth. Conversely, Sharia Commercial Bank financing partially shows no significant effect on economic growth. Simultaneously, TPF Growth and financing do not significantly affect national economic growth. The R-squared value of 0.0554 indicates that the independent variables explain only 5.54% of economic growth variations, while the remaining 94.46% is driven by external macroeconomic factors outside the model. These findings highlight the need to optimize Islamic financing allocation toward productive real sectors. Abstrak. Pertumbuhan ekonomi merupakan indikator utama dalam mengukur keberhasilan pembangunan nasional. Industri perbankan syariah memegang peran strategis melalui fungsi intermediasi keuangan dengan menghimpun Dana Pihak Ketiga (DPK) dan menyalurkannya kembali dalam bentuk pembiayaan ke sektor usaha produktif. Penelitian ini bertujuan untuk menguji dampak Growth DPK dan pembiayaan Bank Umum Syariah terhadap pertumbuhan ekonomi Indonesia, baik secara parsial maupun simultan selama periode 2019–2024. Penelitian ini menerapkan metode kuantitatif dengan pendekatan explanatory research. Data yang digunakan merupakan data sekunder berbentuk data panel yang menggabungkan data time series 2019–2024 dan data cross section 10 Bank Umum Syariah hasil pemilihan purposive sampling (total 60 observasi). Estimasi parameter dilakukan menggunakan regresi data panel pendekatan Random Effect Model (REM) yang diolah melalui EViews 12. Hasil pengujian statistik menunjukkan bahwa secara parsial, pertumbuhan Dana Pihak Ketiga (Growth DPK) berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi Indonesia. Sebaliknya, pembiayaan Bank Umum Syariah secara parsial terbukti tidak memiliki pengaruh yang signifikan terhadap pertumbuhan ekonomi. Secara simultan, Growth DPK dan pembiayaan secara bersama-sama tidak berpengaruh signifikan terhadap pertumbuhan ekonomi nasional. Nilai R-squared sebesar 0,0554 mengindikasikan bahwa variasi kedua variabel independen hanya mampu menjelaskan fluktuasi pertumbuhan ekonomi sebesar 5,54%, sedangkan 94,46% sisanya dipengaruhi faktor makro eksternal di luar model. Temuan ini menegaskan pentingnya evaluasi alokasi pembiayaan syariah agar lebih optimal dalam menggerakkan sektor riil yang produktif.
Pengaruh Faktor Keuangan terhadap Financial Distress Perusahaan Sektor Transportasi dan Logistik Mushoimatul Afwa Al-jinani; Handri Handri; Nadia Meirani
Bandung Conference Series: Business and Management 1033-1042
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v6i2.26026

Abstract

Abstract. Even after Large-Scale Social Restrictions (PSBB) were lifted and the economy began to recover, some transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) continued to experience financial distress, indicating that distress is driven not only by external pressure but also by internal financial factors. This study examines the effect of profitability, liquidity, and leverage on the dynamics of financial distress in transportation and logistics companies listed on the IDX during 2020–2025. Financial distress dynamics are measured through the period-to-period change in the modified Altman Z-Score, while profitability, liquidity, and leverage are proxied by Return on Assets (ROA), Current Ratio (CR), and Debt to Asset Ratio (DAR). Using purposive sampling, seven companies with 42 panel observations were analyzed through panel data regression with the Fixed Effect Model and Generalized Least Squares weighting. The results show that profitability, liquidity, and leverage simultaneously have a significant effect on the dynamics of financial distress. Partially, only profitability shows a significant positive effect, while liquidity and leverage do not. Abstrak. Setelah Pembatasan Sosial Berskala Besar (PSBB) dicabut dan perekonomian mulai pulih, sebagian perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) ternyata masih terus mengalami financial distress. Kondisi ini mengindikasikan bahwa financial distress tidak hanya dipengaruhi oleh tekanan eksternal, tetapi juga oleh faktor keuangan internal perusahaan. Penelitian ini bertujuan menganalisis pengaruh profitabilitas, likuiditas, dan leverage terhadap dinamika financial distress pada perusahaan sektor transportasi dan logistik yang terdaftar di BEI periode 2020–2025. Dinamika financial distress diukur melalui selisih Altman Z-Score modifikasi antar periode, sedangkan profitabilitas, likuiditas, dan leverage diproksikan dengan Return on Asset (ROA), Current Ratio (CR), dan Debt to Asset Ratio (DAR). Melalui metode purposive sampling diperoleh tujuh perusahaan dengan 42 observasi data panel yang dianalisis menggunakan regresi data panel Fixed Effect Model dengan pembobotan Generalized Least Squares. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, dan leverage secara simultan berpengaruh signifikan terhadap dinamika financial distress. Secara parsial, hanya profitabilitas yang berpengaruh signifikan positif, sedangkan likuiditas dan leverage tidak terbukti berpengaruh.
Pengaruh Ukuran Perusahaan dan Pengungkapan ESG terhadap Profitabilitas Perusahaan Consumer Non-Cyclicals Latifah Tri Kania; Handri Handri; Nadia Meirani
Bandung Conference Series: Business and Management 953-960
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v6i2.25918

Abstract

Abstract. This study aims to analyze the impact of firm size and Environmental, Social, and Governance (ESG) disclosures on profitability among companies in the Non-Cyclical Consumer Sector listed on the Indonesia Stock Exchange during the 2021–2024 period. Company size is proxied by Ln Total Assets, ESG disclosure is measured using the Corporate Sustainability Index (CSI) based on GRI standards, and profitability is proxied by Return on Assets (ROA). The study employs a quantitative method using secondary data obtained from annual reports, financial reports, and sustainability reports. The research sample was determined using purposive sampling, resulting in 75 companies with 300 observations. Data analysis was conducted using panel data regression with the aid of EViews 12. Model selection was performed using the Chow test and the Lagrange Multiplier (LM) test, while hypothesis testing was conducted using the t-test to determine partial effects, the F-test to determine simultaneous effects, and the coefficient of determination (R²) to measure the model’s ability to explain variations in profitability. The results of the study indicate that, when considered individually, firm size and ESG disclosure do not have a significant effect on profitability. However, when considered simultaneously, both variables have a significant effect on profitability. Abstrak. Penelitian ini bertujuan menganalisis pengaruh ukuran perusahaan dan pengungkapan Environmental, Social, and Governance (ESG) terhadap profitabilitas pada perusahaan Sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Ukuran perusahaan diproksikan dengan Ln Total Aset, pengungkapan ESG diukur menggunakan Corporate Sustainability Index (CSI) berbasis standar GRI, dan profitabilitas diproksikan dengan Return on Assets (ROA). Penelitian menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari annual report, financial report, dan sustainability report. Sampel penelitian ditentukan menggunakan teknik purposive sampling sehingga diperoleh 75 perusahaan dengan 300 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan Eviews 12. Pemilihan model dilakukan melalui uji Chow dan uji Lagrange Multiplier (LM), sedangkan pengujian hipotesis dilakukan melalui uji t untuk mengetahui pengaruh parsial, uji F untuk mengetahui pengaruh simultan, serta koefisien determinasi (R²) untuk mengukur kemampuan model dalam menjelaskan variasi profitabilitas. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan dan pengungkapan ESG tidak berpengaruh signifikan terhadap profitabilitas. Namun, secara simultan kedua variabel tersebut berpengaruh signifikan terhadap profitabilitas.
Determinan Struktur Modal pada BUMN Non-Keuangan Periode 2019–2025 Siti Khairani Alimah; Handri Handri; Nadia Meirani
Bandung Conference Series: Business and Management 1075-1082
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v6i2.26227

Abstract

Abstract. This study examines the effect of Profitability (ROA), Liquidity (CR), Firm Size (SIZE), and Asset Structure on Capital Structure (DER) in non-financial state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange during 2019–2025. The study was motivated by capital-structure inefficiencies that drove roughly 70% of state-owned construction firms into financial distress between 2020 and 2023, as well as inconsistent findings in prior research regarding the effects of asset structure and firm size on capital structure. Using a quantitative descriptive-verificative approach with purposive sampling, 9 companies were selected over seven years, producing 63 panel observations. Data were analyzed with panel data regression under a Fixed Effect Model (FEM), confirmed through the Chow and Hausman tests, and corrected using White cross-section (period clustered) standard errors after heteroscedasticity was detected via the Glejser test. The results show that, partially, only Firm Size has a significant positive effect on capital structure, while Profitability, Liquidity, and Asset Structure show no significant effect. Simultaneously, all four independent variables significantly affect capital structure, with an Adjusted R² of 32.87%. These findings indicate that capital structure decisions in non-financial BUMN are driven more strongly by firm scale and reputation than by profitability or liquidity alone, consistent with Trade-Off Theory. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas (ROA), Likuiditas (CR), Ukuran Perusahaan (SIZE), dan Struktur Aset terhadap Struktur Modal (DER) pada perusahaan BUMN non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2019–2025. Penelitian ini dilatarbelakangi oleh sekitar 70% perusahaan konstruksi BUMN di BEI selama 2020–2023 mengalami financial distress akibat struktur modal yang tidak efisien, serta inkonsistensi hasil penelitian terdahulu terkait pengaruh struktur aset dan ukuran perusahaan terhadap struktur modal. Metode penelitian menggunakan pendekatan kuantitatif deskriptif verifikatif dengan teknik purposive sampling, menghasilkan 9 perusahaan sampel selama 7 tahun (63 observasi). Data dianalisis menggunakan regresi data panel dengan Fixed Effect Model (FEM) yang dikonfirmasi melalui Uji Chow dan Uji Hausman, serta dikoreksi menggunakan standard error White Cross-Section akibat terdeteksinya heteroskedastisitas pada Uji Glejser. Hasil penelitian menunjukkan bahwa secara parsial, hanya Ukuran Perusahaan yang berpengaruh positif signifikan terhadap struktur modal, sedangkan Profitabilitas, Likuiditas, dan Struktur Aset tidak terbukti berpengaruh signifikan. Secara simultan, keempat variabel independen berpengaruh signifikan terhadap struktur modal dengan koefisien determinasi (Adjusted R²) sebesar 32,87%. Temuan ini mengindikasikan bahwa keputusan struktur modal pada BUMN non-keuangan lebih didorong oleh skala dan reputasi perusahaan dibandingkan faktor profitabilitas atau likuiditas semata, sejalan dengan Trade-Off Theory.
Co-Authors Eka Tresna Gumelar Ghiandra Rizky Nugraha Krisna Bayu Triadi Latifah Tri Kania Mushoimatul Afwa Al-jinani Nadia Meirani Nadia Meirani Siti Khairani Alimah Wilda Amelia