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Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial sebagai Variabel Moderasi Indra, Abimanyu Nur; Pramono, Hadi; Fakhrudin, Iwan; Santoso, Selamet Eko Budi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.870

Company value reflects business performance and prospects in the eyes of investors, but not all companies are able to maintain it amid market dynamics. Internal factors such as company size and profitability, as well as the role of managerial ownership, are key in determining how much the value of a company can grow and be sustainable. The primary objective of this investigation is to demonstrate how the dimensions of a company and its profitability can impact the overall value of a business, with managerial ownership playing a significant role. The research focuses on companies within the non-cyclical consumer sector listed on the Indonesia Stock Exchange between 2021 and 2023. Through the researcher's specified criteria, a sample consisting of 83 data points was selected for analysis. According to the research results, the company's value is greatly impacted by its profitability, rather than its size. Furthermore, when testing with MRA interaction, it was found that managerial ownership can enhance the link between company size and value, but it does not have the same effect on the relationship between profitability and value.

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH, PROFITABILITAS, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Arafah, Monalisa Dinda; Fakhruddin, Iwan; Pramono, Hadi; Santoso, Selamet Eko Budi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i2.842

This research aims to examine the influence of sharia supervisory board characteristics, profitability, company size and audit quality on earnings management. The population in this research is Sharia Commercial Bank (BUS) companies registered with the Financial Services Authority (OJK) in 2016-2022. This research analyzes secondary data which is called quantitative research. The sample in this study was selected using a purposive sampling, and 92 samples were obtained from 14 companies. This research tests the hypothesis using multiple regression analysis. The results of this research indicate that DPS size, cross-member DPS, profitability and audit quality have no influence on earnings management. The number of DPS meetings and company size have a negative effect on earnings management.

Determinants of Local Government Performance with Organizational Commitment as A Moderating Variable Hariyanto, Berliana Ika Putri; Wahyuni, Sri; Fitriati, Azmi; Santoso, Selamet Eko Budi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4554

This research aims to determine the influence of regional financial supervision, accountability and transparency of regional financial management on regional government performance with organizational commitment as a moderating variable. Data collection uses primary data obtained from questionnaires through the use of a purposive sampling method. The population was 26 OPDs within the Pekalongan Regency Government, while the sample taken was 144 respondents. According to the hypothesis test carried out, regional financial supervision has a positive effect on regional government performance; The results of this research also show that accountability has a positive effect on local government performance; It was also found that transparency in regional financial management has a positive effect on regional government performance. Organizational commitment, which in this study is hypothesized as a moderating variable between the relationship between regional financial supervision, accountability and transparency of regional financial management and regional government performance, has not been proven, but organizational commitment has been proven to have a direct positive effect on regional performance. government performance.

Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial sebagai Variabel Moderasi Indra, Abimanyu Nur; Pramono, Hadi; Fakhrudin, Iwan; Santoso, Selamet Eko Budi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.870

Company value reflects business performance and prospects in the eyes of investors, but not all companies are able to maintain it amid market dynamics. Internal factors such as company size and profitability, as well as the role of managerial ownership, are key in determining how much the value of a company can grow and be sustainable. The primary objective of this investigation is to demonstrate how the dimensions of a company and its profitability can impact the overall value of a business, with managerial ownership playing a significant role. The research focuses on companies within the non-cyclical consumer sector listed on the Indonesia Stock Exchange between 2021 and 2023. Through the researcher's specified criteria, a sample consisting of 83 data points was selected for analysis. According to the research results, the company's value is greatly impacted by its profitability, rather than its size. Furthermore, when testing with MRA interaction, it was found that managerial ownership can enhance the link between company size and value, but it does not have the same effect on the relationship between profitability and value.

Faktor Determinasi Kinerja Keuangan: Studi Pada Perusahaan Sektor Consumer Non-Cyclical di BEI Periode 2022-2024 Elviani, Desvitra; Mudjiyanti, Rina; Santoso, Selamet Eko Budi; Pratama, Bima Cinintya; Wibowo, Hardiyanto
Reviu Akuntansi dan Bisnis Indonesia Vol. 10 No. 1 (2026): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v10i1.30029

Latar Belakang: Kinerja keuangan perusahaan sektor consumer non-cyclical menunjukkan variasi selama periode 2022-2024, meskipun sektor ini dikenal relatif stabil. Perbedaan hasil penelitian sebelumnya mengenai efektivitas mekanisme tata kelola perusahaan dan praktik green accounting menunjukkan adanya hasil yang beragam, sehingga membuka ruang pengujian empiris lebih lanjut pada sektor ini. Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, dewan direksi, green accounting, dan ukuran perusahaan terhadap kinerja keuangan perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2022–2024.Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel ditentukan menggunakan metode purposive sampling, sehingga diperoleh 46 perusahaan. Kinerja keuangan diukur menggunakan return on assets (ROA), sedangkan green accounting diproksikan melalui biaya lingkungan. Analisis dilakukan dengan regresi data panel menggunakan model Fixed Effect dan robust standard errors untuk mengatasi potensi heteroskedastisitas dan autokorelasi.Hasil Penelitian: Hasil menunjukkan bahwa dewan direksi dan ukuran perusahaan berpengaruh positif terhadap kinerja keuangan. Sebaliknya, kepemilikan institusional tidak berpengaruh, sedangkan green accounting berpengaruh negatif terhadap kinerja keuangan perusahaan.Keaslian/Kebaruan Penelitian: Kebaruan penelitian ini terletak pada perluasan kerangka penelitian sebelumnya dengan menguji secara simultan berbagai mekanisme tata kelola perusahaan dan praktik green accounting pada sektor consumer non-cyclical Indonesia dalam periode pemulihan pascapandemi. Penelitian secara khusus memberikan kontribusi empiris baru mengenai implikasi awal praktik ESG terhadap kinerja keuangan pada sektor consumer non-cyclical yang relatif stabil.

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