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Alamsyah, Sustari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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THE MEDIATION INFLUENCE OF VALUE RELEVANCE OF ACCOUNTING INFORMATION, INVESTMENT DECISION AND DIVIDEND POLICY ON THE RELATIONSHIP BETWEEN PROFITABILITY AND THE COMPANY’S VALUE Harnovinsah, Harnovinsah; Alamsyah, Sustari
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.444 KB) | DOI: 10.24912/ja.v21i2.193

Abstract

This study aimed to analyze the influence of profitability on the company's value, and determine whether this influence intervenes the value relevance of accounting information, investment opportunities and dividend policy, assuming that investors act rationally so that the fundamental aspects of the financial statements become major factor in the shares investment decision. The contribution of this research is to provide input to the management about the importance of maintaining and improving performance in order to give satisfaction to investors and provide expectations for the return on investment which can ultimately increase the company’s value. This study design is causality with the unit of analysis is the samples taken by purposive sampling technique on a population of listed companies on the IDX Kompas 100 index from 2011 - 2014. The analysis technique used is Path Analysis. The results from this study are: 1. Profitability has significant and positive influence on the company’s value; 2. Profitability has no significant and positive influence on the value relevance of accounting information; 3. Profitability has negative and significant influence on investment opportunities; 4. Profitability has significant and positive influence on the dividend policy; 5. The value relevance of accounting information has significant and negative influence on the company’s value; 6. The investment opportunities have no significant and positive influence on company’s value; 7. Dividend policy has no significant and positive influence on company’s value; 8. The value relevance of accounting information, investment opportunities and dividend policy have not been able to mediate the influence of profitability on company’s value.
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI Alamsyah, Sustari; Sarra, Hustna Dara; Susilawati, Desi
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.12080

Abstract

This research aims to determine the effect of Transfer Pricing, Thin Capitalization and Capital Intensity on Tax Avoidance with Sales Growth as a Moderating Variable. The population used was IDX companies in the food and beverage sector for 2018-2022 with a sampling technique using purposive sampling and 12 selected companies were obtained. Quantitative research design with the type of relationship between variables being causal (cause and effect). This research also assumes that there are other variables that moderate the relationship between the independent variable and the dependent. for partial hypothesis testing using panel data regression and for moderation testing using the moderated regretion analysis (MRA) test. The research results show that the thin capital, capital intensity and sales growth variables have an effect on tax avoidance, while transfer pricing has no effect on tax avoidance. for the moderation test, it was found that the sales growth variable was only able to moderate the effect of thin capitalization on tax avoidance, while the transfer pricing and capital intensity variables were not able to moderate it.
The Influence Of Company Growth, Return On Asset (ROA), Leverage And Audit Opinion In The Previous Year On Acceptance Of Going Concern Audit Opinions (In Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2017) Kimsen, Kimsen; Pambudi, Januar Eky; Alamsyah, Sustari; Komariah, Kokom
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.905 KB) | DOI: 10.30656/jkk.v1i2.4459

Abstract

The purpose of this study is to empirically examine the effect of several financial ratios on going-concern audit opinions. The factors tested in this study are company growth, return on assets, leverage and the previous year's audit opinion as independent variables, while going concern audit opinion as the dependent variable. The data used in this study is secondary data with the sampling method used is the purposive sampling method. This study uses 28 samples of property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2013-2017. The analytical tool used is panel data logistic regression analysis and processed with Eviews 9.0. The test results show that the previous year's audit opinion has no effect on going concern audit opinion, while company growth, return on assets, and leverage have no effect on going concern audit opinion.
The Influence Of Company Growth, Return On Asset (ROA), Leverage And Audit Opinion In The Previous Year On Acceptance Of Going Concern Audit Opinions (In Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2017) Kimsen, Kimsen; Pambudi, Januar Eky; Alamsyah, Sustari; Komariah, Kokom
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v1i2.4459

Abstract

The purpose of this study is to empirically examine the effect of several financial ratios on going-concern audit opinions. The factors tested in this study are company growth, return on assets, leverage and the previous year's audit opinion as independent variables, while going concern audit opinion as the dependent variable. The data used in this study is secondary data with the sampling method used is the purposive sampling method. This study uses 28 samples of property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2013-2017. The analytical tool used is panel data logistic regression analysis and processed with Eviews 9.0. The test results show that the previous year's audit opinion has no effect on going concern audit opinion, while company growth, return on assets, and leverage have no effect on going concern audit opinion.
EFFECT OF WORKING CAPITAL, LIQUIDITY ON FINANCIAL PERFORMANCE WITH POLITICAL CONNECTION MODERATION Mardhufa, Hilda Alicia; Alamsyah, Sustari; Zatira, Dhea
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322228

Abstract

Several companies listed on the Kompas100 Index face challenges in maintaining their profitability levels. Empirical data reveals that several companies included in the Kompas100 Index experienced fluctuations. This study aims to examine how Working Capital and Liquidity affect the financial performance of companies listed on the Indonesia Stock Exchange Kompas100 Index during the 2019-2023 period, as well as the moderating role of Political Connections. The research sample consisted of 32 companies from 53 populations selected through purposive sampling techniques, secondary data used came from the company's financial statements and were analyzed using the panel data regression method. The results show that working capital and political connections affect financial performance positively and significantly, while liquidity does not affect it significantly. Political connections do not moderate the relationship between working capital and financial performance, but negatively moderate the relationship between liquidity and financial performance. These findings suggest that efficient working capital management and political connections can enhance financial performance, but political ties may weaken the impact of liquidity, requiring firms to carefully consider the role of political connections in their financial strategies. Keywords: Financial Performance, Working Capital, Liquidity, Political Connection.
The Effect of Intellectual Capital, Capital Structure, Activity Ratio on Profitability with Operating Cash Flow  Moderation Musthafa, Arizul Gayo; Alamsyah, Sustari; Hamdani, Hamdani; Zatira, Dhea
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/s2sfkz28

Abstract

This research aims to analyze how capital structure, activity ratios, and intellectual capital influence profitability, with operating cash flow serving as a moderating variable, specifically within companies in the basic and chemical industries listed on the Indonesia Stock Exchange. The study sample consists of 31 companies selected based on the availability of annual reports from 2019 to 2023, using purposive sampling. The data analysis was conducted using panel data moderated regression through EViews12. The results indicate that both operating cash flow and intellectual capital have a positive effect on profitability. In contrast, capital structure has a negative impact, while activity ratios show no significant influence. Additionally, operating cash flow does not moderate the effects of capital structure or activity ratios, but it does moderate the relationship between intellectual capital and profitability.
Analisis Pengelolaan Dana Wakaf Produktif Dalam Menunjang Perekonomian Anggota pada Koperasi Syariah Benteng Mikro Indonesia Septianti, Nine Ajeng; Alamsyah, Sustari; Hamdani, Hamdani
Journal of Business Inflation Management and Accounting Vol 2, No 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i2.6110

Abstract

Penelitian ini menganilisis pengelolaan dana wakaf produktif dalam menunjang perekonomian anggota pada Koperasi Syariah Benteng Mikro Indonesia (KOPSYAH BMI). Latar belakang penelitian ini adalah adanya potensi wakaf produktif yang belum dikelola secara optimal, ditandai dengan belum terealisasinya beberapa program seperti pembangunan rumah sakit dan rumah tahfidz, serta kesulitan dalam mengoptimalkan produktivitas lahan pertanian. Penelitian ini bertujuan untuk menganalisis mekanisme pengelolaan dana wakaf produktif, mengidentifikasi kendala-kendala yang dihadapi dan merumuskan strategi peningkatan efektivitas pengelolaan dana wakaf produktif. Penelitian ini menggunakan metode kualitatif desktiptif dengan pendekatan studi kasus. Pengumpulan data dilakukan melalui wawancara mendalam, observasi dan dokumentasi. Analisis data menggunakan teknik fishbone untuk mengidentifikasi akar permasalahn dalam pengelolaan dana wakaf produktif. Hasil penelitian menunjukkan bahwa pengelolaan dana wakaf produktif di KOPSYAH BMI dilakukan melalui dua jalur pengumpulan dana: internal dan eksternal, dengan total dana wakaf mencapai Rp. 38,5 miliar. Kendala utama yang dihadapi meliputi keterbatasan pemahaman pengelola tentang konsep wakaf, infrastruktur yang belum memadai dan biaya operasional yang tinggi mencapai Rp. 70 juta per periode. Meskipun demikian, program ini telah meningkatkan pendapatan melalui sistem bagi hasil dan menyerap 1,5% tenaga kerja lokal. Strategi pengembangan yang direkomendasikan mencakup peningkatan edukasi tentang wakaf produktif, optimalisasi pengelolaan aset, perbaikan sistem monitoring dan evaluasi, serta penguatan kerjasama dengan berbagai pemangku kepentingan.
Analisis Faktor Ekonomi yang Mempengaruhi Kredit Bermasalah pada Koperasi Simpan Pinjam Syariah (Studi Kasus di Koperasi BMI) yang Dimoderasi oleh Persepsi Pendapatan Fauzi, Mohamad; Alamsyah, Sustari; Hamdani, Hamdani
Journal of Business Inflation Management and Accounting Vol 2, No 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i2.6111

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor ekonomi seperti kebutuhan pribadi, biaya pendidikan anak, dan persepsi risiko terhadap terjadinya kredit bermasalah di Koperasi Simpan Pinjam Syariah. Studi ini dilakukan di Koperasi BMI dengan pendekatan kuantitatif. Persepsi pendapatan digunakan sebagai variabel moderasi. Hasil penelitian menunjukkan bahwa kebutuhan pribadi dan biaya pendidikan anak berpengaruh signifikan terhadap meningkatnya kredit bermasalah. Sementara itu, persepsi pendapatan mampu memoderasi hubungan tersebut, khususnya dalam menekan dampak negatif dari persepsi risiko kredit. Temuan ini memberikan implikasi penting bagi pengelolaan risiko kredit di koperasi syariah.
Pengaruh Expected Return, Persepsi Risiko, dan Self Efficacy Terhadap Minat Investasi yang Dimoderasi oleh Penghasilan Pribadi pada Generasi Z yang Sudah Bekerja Juski, Inge Miranda; Alamsyah, Sustari; Zatira, Dhea
Journal of Business Inflation Management and Accounting Vol 2, No 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i2.6153

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh expected return, persepsi risiko, dan self efficacy terhadap minat investasi, serta peran penghasilan pribadi sebagai variabel moderasi pada Generasi Z yang sudah bekerja. Metode penelitian yang digunakan adalah kuantitatif dengan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa expected return tidak berpengaruh terhadap minat investasi, sedangkan persepsi risiko dan self efficacy berpengaruh signifikan. Penghasilan pribadi juga berpengaruh langsung terhadap minat investasi, namun tidak dapat memoderasi hubungan antara ketiga variabel tersebut terhadap minat investasi.
Pengaruh Risiko Bisnis, Profitabilitas, dan ESG Disclosure Terhadap Nilai Perusahaan pada Perusahaan Perbankan di Indonesia (2020–2023) Luthfiah, Princessa; Alamsyah, Sustari; Erdawati, Lena
Journal of Business Inflation Management and Accounting Vol 2, No 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i2.6296

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko bisnis, profitabilitas, dan ESG disclosure terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder, di mana sampel terdiri dari 15 perusahaan perbankan yang dipilih melalui teknik purposive sampling. Metode analisis yang digunakan adalah regresi data panel dengan bantuan perangkat lunak EViews 12, dan model terbaik yang digunakan adalah Random Effect Model. Hasil penelitian menunjukkan bahwa: (1) risiko bisnis tidak berpengaruh signifikan terhadap nilai perusahaan; (2) profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan; (3) ESG disclosure berpengaruh negatif dan signifikan terhadap nilai perusahaan; dan (4) secara simultan, ketiga variabel berpengaruh signifikan terhadap nilai perusahaan. Model ini mampu menjelaskan sebesar 16,23% variasi dalam nilai perusahaan.
Co-Authors Desi Susilawati, Desi Erdawati, Lena Fauzi, Mohamad Hamdani Hamdani Harnovinsah Harnovinsah Juski, Inge Miranda KIMSEN, KIMSEN Kokom Komariah Luthfiah, Princessa Mardhufa, Hilda Alicia Musthafa, Arizul Gayo Pambudi, Januar Eky Sarra, Hustna Dara Septianti, Nine Ajeng Zatira, Dhea