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Inrawan, Ady
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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Siallagan, Maria Emas P.; Siahaan, Yansen; Jubi, Jubi; Inrawan, Ady
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.163 KB) | DOI: 10.37403/sultanist.v6i2.121

Abstract

The purposes of this research are to know the description of profitability, firm value, and leverage, to determine the effect of profitability on the value and to determine leverage ability to moderated profitability reletionships with firm value  at  Farmasi Sub-Sector Company listed on the Indonesia Stock Exchange. The research was conducted with qualitative descriptive analysis method and quantitative descriptive analysis. The data are collected  by using documentation method. The analysis technique used simple linear regression, moderation regression, correlation coefficient, determination coefficient and hypothesis test. Data are analysed with the help of SPSS version 20.          The results of this research be summarized as follows: 1. Average ROE fluctuated and tended to decline, the average DER fluctuated and tended to increase, and the average PBV fluctuated and tended to increase. 2. The results of simple linear regression test showed that profitability has negative effect on firm value. 3. The results of the moderation regression test showed that leverage weakens the profitability relationship with the value. 4. The results of testing the first hypothesis can be concluded that profitability has a negative effect not significant on firm value. 5. The results of the second hypothesis test can be concluded that leverage is  able to moderate the relationship between profitability and firm value.The research suggest that companies increase sales to optimize profits, use debt to increase company productivity, control the existing management of the company and distribute dividend to shareholders.
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KERAMIK PORSELIN DAN KACA YANG TERDAFTAR DI BURSA EFEK INDONESIA Br Nainggolan, Jenny Frida; Siahaan, Yansen; Jubi, Jubi; Inrawan, Ady
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.216 KB) | DOI: 10.37403/sultanist.v6i2.122

Abstract

The purpose of this study is 1. To determine the liquidity, company size, profitability and value of the company in the Ceramic, Porcelain and Glass Sub-Sector Companies listed on the Indonesia Stock Exchange. 2. To determine the effect of liquidity, company size, profitability and firm value on the Ceramic, Porcelain and Glass Sub-Sector Companies listed on the Indonesia Stock Exchange both simultaneously and partially. This research was conducted using quantitative descriptive analysis and quantitative descriptive analysis. The object of the research is the Ceramic, Porcelain and Glass Sub-Sector Company listed on the Indonesia Stock Exchange. Data collection is done by documentation method. The analysis technique used is the classical assumption test, multiple linear regression analysis correlation coefficient, determination coefficient, hypothesis testing. This analysis was carried out using the IBM SPSS Statistic Program version 21.0.The results of this research can be concluded as follows: 1. Overall average value of Current Ratio (CR) fluctuates tends to increase 2. overall the average value of size has fluctuated tends to increase. 3. overall the average value of Return on Assets (ROA) fluctuates but tends to decrease. 4. F test found that simultaneously the magnitude of Fcount> Ftable of H0 is rejected, meaning that liquidity, firm size, and profitability have no significant effect on the value of the company in the Ceramic, Porcelain and Glass Sub-Sector Company listed on the Indonesia Stock Exchange in 2013-2017 .
EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DALAM MENINGKATKAN PEMBANGUNAN FISIK DESA KARANG SARI KECAMATAN GUNUNG MALIGAS KABUPATEN SIMALUNGUN Prihana, Noni; Siahaan, Yansen; Inrawan, Ady; Nainggolan, Christine Dewi
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.389 KB) | DOI: 10.37403/sultanist.v6i2.124

Abstract

AbstractThe objectives of this research are: 1. To find out the general description of the Village Fund Allocation management in the physical development of Karang Sari Village, Gunung Maligas District, Simalungun Regency. 2. To determine the effectiveness of the management of Village Fund Allocation in the physical development of Karang Sari Village, Gunung Maligas District, Simalungun Regency.This research uses field research and library research. Data collection in this research were questionnaires and documentation. Respondents in this research were several Village Consultative Bodies and village communities who understood the allocation of village funds in Karang Sari Village, Gunung Maligas District, Simalungun Regency. The analysis technique used is qualitative descriptive analysis and inductive analysis.The results of this research can be concluded that the physical development of Karang Sari Village, Gunung Maligas District, Simalungun District has been said to be effective. The physical development of Karang Sari Village has been carried out based on mutual agreement and deliberation. As well, Management of village fund allocation has been based on the principles of planning, implementation and supervision.The suggestion of the results of this research that the Karang Sari Village Government needs to develop some future development and socialize the allocation of village funds to all levels of society in Karang Sari Village, Gunung Maligas District, Simalungun Regency
ANALISIS LIKUIDITAS, SOLVABILITAS DAN KEBIJAKAN DIVIDEN DAPAT MENINGKATKAN NILAI PERUSAHAAN PADA PT KEBELINDO MURNI,Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Pardede, Demak Aldi; Jubi, Jubi; Inrawan, Ady; Putri, Juan Anastasia
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.718 KB) | DOI: 10.37403/sultanist.v7i1.138

Abstract

The purpose of this study are: 1. To find out an overview of liquidity, solvency, dividend policy and company value in PT Kabelindo Murni, Tbk, which is listed on the Indonesia Stock Exchange. 2. To find out what factors cause company value in PT Kabelindo Murni, Tbk to increase.               The author's research was conducted using qualitative descriptive analysis techniques, comparative analysis techniques and inductive analysis techniques. The type of data in the study are qualitative data and quantitative data. The data source used is secondary data. Data collection in research is documentation techniques.               The results of this study concluded 1. The average value of liquidity with the parameter Current Ratio (CR) fluctuates and tends to increase, but the increase in current assets was followed by an analysis with a decrease in the value of current liabilities. 2. The average solvency value with the parameters Debt to Asset Ratio (DAR) fluctuates and tends to decrease, this is due to a decrease in debt which is higher than the decrease in the total assets of the company. 3. Dividend Policy (DPR) experienced fluctuations and tended to increase. This was caused by an increase in dividends per share while there was a decrease in earnings per share. 4. The company value with PBV parameters fluctuates and tends to increase, this is due to an increase in stock prices higher than the increase in book value per share.               Suggestions for this research are: It is better for companies to add working capital by making long-term debt to buy inventory that can increase sales, it is best for companies to increase sales and reduce operating expenses so that profits can increase and increasing profits can increase EPS so that the DPR can be controlled, it is best for companies to increase profits by increasing sales and streamlining operating expenses. Increasing profit can be used as working capital of the company. Keywords : Liquidity Analysis, Solvability, Dividend Policy and  Company Value
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT MAYORAN INDAH,Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitorus, Fauziyah; Siregar, Liper; Inrawan, Ady; Nainggolan, Christine
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.408 KB) | DOI: 10.37403/sultanist.v7i1.139

Abstract

The purpose of this research are : 1. Know the description of the company,s financial performance at PT Mayora Indah, Tbk. 2. To find out what factors caused Mottled financial performance at PT Mayora Indah, Tbk tend to increase. The research was conducted using qualitative, descriptive methods of analysis, methods of trend and inductive methods. The research of the data is qualitative and quantitative data. The data of this research is used secondary data. Data collection is used by the method of documentation.            The results of this research can be summed up as follows: 1. Trend quick ratio has increased. Trend in the Debt to asset Ratio has increased. Total Assets Turn over trend has increased. The trend of Return On Assets (ROA), Return On Equity (ROE), the Net Profit Margin (NPM) experienced an increase in the company's financial performance so that it can be said better. 2. The factors that lead to good performance is the business accounts receivable, short term loans, increased sales and inventory.            The results of the analysis suggest that PT Mayora Indah, Tbk We recommend you be cautious in doing short term loans. In addition the company should improve the effectiveness of the management of inventory. Should the company optimizes the management of accounts receivable in order to collect the accounts receivable business to the company. We recommend that you keep the company sales activity is stable so that the company obtained more optimal net profit margin.
DAMPAK STRUKTUR ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Panggabeam, Verda Desi Yolanda; Inrawan, Ady; Silitonga, Hery Pandapotan; Sembiring, Lenny Dermawan
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v7i2.157

Abstract

Tujuan penelitan ini untuk mengetahui pengaruh struktur aset dan ukuran perusahaan terhadap struktur modal. Metode yang digunakan analisis deskriptif kuantitatif. Analisis data digunakan uji asumsi klasik, regresi linier berganda, koefisien korelasi, determinasi, uji F dan uji t. objek pada Perusahaan Sub Sektor perkebunan yang terdaftar di Bursa Efek Indonesia untuk laporan keuangan periode 2011-2017. Hasil penelitian dapat disimpulkan sebagai berikut: 1. Hasil pengujian analisis regresi linear berganda diketahui bahwa struktur aset berpengaruh positif, sedangkan ukuran perusahaan berpengaruh negatif terhadap struktur modal. 2.Hasil koefisien korelasi menunjukkan bahwa hubungan struktur aset dan ukuran perusahaan terhadap struktur modal berada pada tingkat yang sedang, sedangkan koefesien determinasi sebesar 27,40% tinggi rendahnya struktur modal dapat dijelaskan oleh struktur aset dan ukuran perusahaan 3. Uji Hipotesis, untuk hasil uji F adalah struktur aset dan ukuran perusahaan berpengaruh signifikan terhadap struktur modal, dan uji t bahwa struktur aset berpengaruh signifikan terhadap struktur modal dan ukuran perusahaan berpengaruh tidak signifikan terhadap struktur modal.
PENGARUH LIKUIDITAS DAN PERTUMBUHAN ASET TERHADAP PROFITABILITAS YANG BERDAMPAK PADA NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA Inrawan, Ady; Lie, Darwin; Putri, Debi Eka; Rukmana, Suci Indah
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 9 No. 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v9i2.364

Abstract

Tujuan dari penelitian ini adalah 1. Untuk mengetahui gambaran Likuiditas, Pertumbuhan Aset, Profitabilitas dan Nilai Perusahaan 2. Untuk mengetahui pengaruh Likuiditas dan Pertumbuhan Aset terhadap Profitabilitas 3. Untuk mengetahui pengaruh Profitabilitas terhadap Nilai Perusahaan. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Objek penelitian ini adalah Perusahaan Sub Sektor Pertambangan Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah analisis linear berganda, analisis linear sederhana koefisien korelasi, koefisien determinasi dan uji hipotesis. Hasil penelitian ini dapat disimpulkan sebagai berikut: 1. Dari hasil analisis regresi linear berganda diketahui bahwa likuiditas dan pertumbuhan aset berpengaruh negatif terhadap profitabilitas. 2. Dari hasil analisis regresi linear sederhana diketahui bahwa likuiditas dan pertumbuhan aset berpengaruh negatif terhadap profitabilitas, profitabilitas berpengaruh positif terhadap nilai perusahaan. 3. Dari hasil uji koefisien korelasi dan determinasi bahwa terdapat hubungan yang sangat rendah antara likuiditas dan pertumbuhan aset terhadap profitabilitas, terdapat hubungan yang sedang antara profitabilitas terhadap nilai perusahaan. 4. Dari hasil uji F diketahui bahwa likuiditas dan pertumbuhan aset berpengaruh tidak signifikan terhadap profitabilitas. 5. Dari hasil uji t diketahui bahwa likuiditas dan pertumbuhan aset berpengaruh tidak signifikan terhadap profitabilitas, dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan. The objectives of this research are: 1. To determine the description of Liquidity, Asset Growth, Profitability and Company Value 2. To determine the effect of Liquidity and Asset Growth to Profitability. 3. To determine the effect of profitability on company value. This research was conducted using qualitative descriptive analysis methods and quantitative descriptive analysis. The Objectives this research used oil and gas mining sub sector companies listed on the Indonesia. The data was collection by using the documentation method. The analysis technique used is the multiple linear regression analysis, simple linear regression analysis, the correlation coefficient, the coefficient of determination and hypothesis testing. The results of this research can be concluded as follows: 1. From the results of multiple linear regression analysis, it is known that liquidity and asset growth have a negative effect on profitability. 2. From the results of simple linear regression analysis, it is known that liquidity and asset growth have a negative effect on profitability, profitability has a positive effect on firm value. 5. From the results of the correlation coefficient test and determination that there is a very low relationship between the independent variable liquidity and asset growth on the dependent variable profitability, From the results of the correlation coefficient test, it is known that there is a moderate relationship between profitability and firm value. 7. From the results of the F test, it is known that liquidity and asset growth have no significant effect on profitability. 8. From the results of the t test, it is known that liquidity and asset growth have no significant effect on profitability, and profitability has a significant effect on firm value.
The Moderating Role of Liquidity in the Relationship between Leverage, Firm Size, and Profitability Inrawan, Ady; Sembiring, Lenny Dermawan; Loist, Christine
International Journal of Business, Law, and Education Vol. 6 No. 1 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i1.961

Abstract

This study aims to analyze the role of liquidity in moderating the effect of capital structure and firm size on profitability. The data used in this research is secondary data from companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The study employs panel data with a sample of 45 companies selected using purposive sampling, resulting in 225 observations. The analysis uses panel data regression with EViews 13 software, with the best model chosen through the Chow, Hausman, and Lagrange Multiplier tests. The study results indicate that capital structure and liquidity do not significantly affect profitability, while firm size positively affects profitability. Furthermore, liquidity does not moderate the effect of capital structure and firm size on profitability. These findings provide implications for companies and investors in designing strategies and making decisions based on financial analysis to maintain stable financial performance.
PENGARUH STRUKTUR ASET, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PULP DAN KERTAS YANG TERDAFTAR DI BURSA EFEK INDONESIA Sinaga, Ade Nova Lina; Lie, Darwin; Inrawan, Ady; Nainggolan, Christine Dewi
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.397

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui gambaran Struktur Aset, Struktur Modal, Ukuran Perusahaan, dan Nilai Perusahaan dan  untuk mengetahui pengaruh Struktur Aset, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Hasil penelitian ini dapat disimpulkan sebagai berikut : 1.Rata-rata struktur aset, ukuran perusahaan dan nilai perusahaan cenderung meningkat, sedangkan struktur modal cenderung menurun. 2. Dari hasil pengujian regresi linier berganda diketahui bahwa Struktur Aset berpengaruh negatif, sedangkan Struktur Modal dan Ukuran Perusahaan berpengaruh positif terhadap Nilai Perusahaan. 3. Dari hasil pengujian regresi linier sederhana diketahui bahwa Struktur Aset dan Struktur Modal berpengaruh negatif, sedangkan Ukuran Perusahaan berpengaruh positif terhadap Nilai Perusahaan. 4. Hasil uji koefisien Struktur Aset, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan diketahui bahwa terdapat hubungan yang rendah antara variabel bebas dengan variabel terikat. Sementara untuk hasil koefisien determinasi diketahui bahwa Struktur Aset, Struktur Modal, dan Ukuran Perusahaan mampu menjelaskan Nilai Perusahaan dan sisanya dijelaskan oleh variabel lain atau faktor lain yang tidak diteliti pada penelitian ini seperti keputusan investasi, perputaran piutang, dan sebagainya. 5. Menurut hasil uji F diketahui bahwa Struktur Aset, Struktur Modal, dan Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan. 6. Hasil uji t Struktur Aset, Struktur Modal berpengaruh negatif dan tidak signifikan sedangkan ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap nilai perusahaan.Kata kunci: Struktur Aset, Struktur Modal, Ukuran Perusahaan, dan Nilai Perusahaan
STUDI EMPIRIS: HUBUNGAN INFLASI, SUKU BUNGA, LIKUIDITAS, DAN LEVERAGE TERHADAP PROFITABILITAS Inrawan, Ady; Sianipar, Ruth Tridianty; Putri, Juan Anastasia; Silitonga, Hery Pandapotan
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i2.646

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, suku bunga, likuiditas, dan leverage terhadap profitabilitas. Data yang digunakan dalam penelitian ini adalah data sekunder perusahaan sektor properti dan real estate BEI periode 2019–2023. Penelitian ini menggunakan data panel dengan sampel sebanyak 45 perusahaan yang dipilih menggunakan teknik purposive sampling, menghasilkan 225 observasi. Analisis dilakukan dengan metode regresi data panel menggunakan perangkat lunak EViews 13, dengan model terbaik yang dipilih melalui uji Chow, Hausman, dan Lagrange Multiplier. Hasil penelitian menunjukkan bahwa secara simultan, inflasi, suku bunga, likuiditas, dan leverage berpengaruh signifikan terhadap profitabilitas. Secara parsial, likuiditas berpengaruh positif, sedangkan inflasi, suku bunga, dan leverage tidak berpengaruh terhadap profitabilitas. Penelitian ini memberikan implikasi bahwa perusahaan perlu memprioritaskan pengelolaan likuiditas yang baik dan strategi mitigasi risiko ekonomi makro guna menjaga kinerja keuangan yang stabil
Co-Authors Acai Sudirman Ananda, Risky Andira, Suci Ayu Br Nainggolan, Jenny Frida Butarbutar, Marisi Christine Loist Darwin Lie Debi Eka Putri Dharma, Edy Dunanti, Indri Efendi Efendi Fitria Halim Juan Anastasia Putri Jubi, Jubi Kesuma, Indrawati Mara Khairul Azwar Lenny Dermawan Sembiring Lia Agustina, Lia Lieyadi, Gilbert Lubis, Siti Arbaini Mahriza, Dita Manurung, Ganda Marina Marina Masyitah, Emi Mustika, Widya Nainggolan, Christine Nainggolan, Christine Dewi Nainggolan, Farida Nainggolan, Pinondang Nurcahyani, Tria Panggabeam, Verda Desi Yolanda Panjaitan, Wenty Pardede, Demak Aldi Pradita, Pradita Prihana, Noni Rudy Rudy Rukmana, Suci Indah Ruth Tridianty Sianipar Saragih, Murni Sari Dewi Sari, Nilam Pusvita Sari, Nurtika Septia Wulandari Siahaan, Yansen Siallagan, Maria Emas P. Sidabutar, Rame Uli Orisa Silitonga, Hery Pandapotan Silitonga, Mangisi Bella Rebekka Silitonga, Wati Simanjuntak, Lamtiur Sinaga, Ade Nova Lina Siregar, Liper Siregar, Muhammad Tony Sitanggang, Cindy Eveline Sitanggang, Farida Natalia Sitorus, Fauziyah Suhartini Suhartini Syahputri, Anggraini Syahputro, Dede Tanjung, Sri Rezeki Putri Tarigan, Paman Tarigan, Parman Theodore, Stevan Turnip, Letty Meldawita Vika, Nelly Wati, Yenny Yusrizal Yusrizal