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Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021 clara florensita yulisa; Ickhsanto Wahyudi
Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 1 (2023): Januari 2023 : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupea.v3i1.580

Abstract

This study aims to determine the effect of capital structure, profitability and firm size on firm value. The population and sample in this study are the financial statements of 48 Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2021. This research technique uses classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The collection technique used the method of documentation and literature study. The results of the t-test (partial) can be seen that the first hypothesis which states that capital structure has a positive and significant effect on firm value is rejected. The second hypothesis which states that profitability has a significant positive effect on firm value is accepted. The third hypothesis which states that firm size has a significant positive effect on firm value is rejected. The magnitude of the coefficient of determination is 0.335 or equal to 33.5%. This value shows that the variables of Capital Structure, Profitability, and Company Size simultaneously affect the Company Value by 33,5%. While the rest (100% - 33.5% = 67.5%) is influenced by other variables outside this regression equation or variables not examined.
Manajemen Risiko Perbankan Syariah: Manajemen Risiko Perbankan Syariah Dimas Kenn Syahrir; Ickhsanto Wahyudi; Santi Susanti; Darwant Darwant; Ibnu Qizam
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1382

Abstract

Nowaday, the development of sharia banking on a global scale is increasing rapidly marked by major advances in muamalah issues due to the emergence of the desire of the majority of Muslims to practice Islam in a comprehensive manner, including in the field of Islamic economics, especially sharia banking. In carrying out its operational activities, sharia banks must implement sharia principles so that a good regulatory framework is needed in order to create a good environment for the growth and development of the sharia banking industry and the stability of the financial sector as a whole. The effectivity of risk management in Islamic banks needs special attention because there are many complex issues that need to be better understood, especially related to the nature of the specific risks faced by Islamic banks simultaneously related to the ways and methods of Islamic financing through the use of a combination of methods and contracts that are permissible related issues regarding returns or PLS (profit loss sharing) and non-PLS so that this paper will raise a number of issues in risk measurement, recognition, collateral adequacy and others. Therefore, this paper aims to discuss various solutions, innovations and appropriate adjustments from the aspect of risk management related to the special characteristics of Islamic financial products and services in Islamic banking.
Pengaruh Rasio Solvabilitas, Rasio Profitabilitas dan Kebijakan Dividen Terhadap Harga Saham Kholilur Rachman; Ickhsanto Wahyudi
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.213

Abstract

his study aims to identify the relationship between the Solvability Ratio (DAR), Profitability Ratio (ROA) and Dividend Policy (DPR) on Stock Prices. This study utilizes information obtained from the consumer goods industry's financial reports published on the IDX, and uses a purposive sampling test method by fulfilling the exploration step. This study took observations over 3 years from 2019-2021 and obtained 75 data from 25 consumer goods industries. The research method used with the Statistical Package for the Social Sciences (SPSS) is of secondary data type. Obtained from the research shows that the Solvability Ratio (DAR) has no positive effect on Stock Prices, Profitability Ratio (ROA) has a partial and significant positive effect on Stock Prices and Dividend Policy (DPR) has no positive effect on Stock Prices.
Pengaruh Profitabilitas dan Struktur Modal terhadap Penggelapan Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi Leonardo Leonardo; Ickhsanto Wahyudi
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 5 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jiip.v6i5.1745

Abstract

Penelitian ini bertujuan untuk mengetahui apakah profitabilitas dan struktur modal berpengaruh terhadap terjadinya penggelapan pajak, dengan ukuran perusahaan sebagai variabel moderasi. Objek penelitian dilakukan pada perusahaan sektor energi yang tercatat pada Bursa Efek Indonesia tahun 2019 – 2021. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 93 data sekunder berupa laporan keuangan tahunan dan informasi data keuangan lainnya yang diolah berdasarkan kriteria untuk periode tahun buku tersebut. Pengamatan data penelitian dilakukan pada periode November 2022 sampai dengan Januari 2023 pada website www.idx.co.id. Hasil penelitian dan uji statistik deskriptif dengan menggunakan perhitungan ETR (Effective Tax Rate) menunjukkan bahwa profitabilitas dan struktur modal secara simultan berpengaruh signifikan terhadap penggelapan pajak. Secara parsial dari uji variabel independen, hasil penelitian menunjukkan variabel struktur modal berpengaruh positif signifikan terhadap penggelapan pajak dengan nilai p-value Sig 0,033 (nilai probabilitas kurang dari Sig 0,05) dan variabel moderasi ukuran perusahaan terbukti dapat melemahkan pengaruh positif dari struktur modal terhadap penggelapan pajak dengan nilai p-value Sig 0,024. Sedangkan variabel profitabilitas tidak berpengaruh positif signifikan terhadap penggelapan pajak dengan nilai p-value Sig 0,442 (nilai probabilitas lebih dari Sig 0,05) dan variabel moderasi ukuran perusahaan terbukti tidak dapat melemahkan pengaruh positif dari profitabilitas terhadap penggelapan pajak dengan nilai p-value Sig 0.099.
Analysis of Factors Affecting the Export of Batik in Indonesia Dwi Joko Siswanto; Erlyn Shukma Dewi; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.455 KB) | DOI: 10.46799/jss.v3i6.483

Abstract

This study aims to determine whether the exchange rate, GDP, and inflation affect Batik exports in Indonesia. The data used in this study are secondary time series data from 2010-2020. The data used were obtained from the Ministry of Industry, the Central Bureau of Statistics, and Bank Indonesia. This type of research is associative research using quantitative methods. The test is carried out using the help of statistical software Eviews 10. The analysis method used is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the Exchange Rate variable has a positive but insignificant effect on Indonesian Batik Exports. The GDP variable has a negative and significant effect on Indonesian Batik Exports. The Inflation variable has a positive and significant effect on Indonesian Batik Exports for the period 2010-2020. Exchange Rate, GDP, and Inflation simultaneously have a significant effect on Indonesian Batik Exports. The coefficient of determination is 0.551197, which means that the independent variables exchange rate, GDP, and inflation affect 55.11% of the dependent variable Batik exports in Indonesia.
Analysis of Factors Affecting Essentials Oil Export to United States in Central Java Province, 1990-2019 Dwi Joko Siswanto; Rafida Rafsanjani; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.702 KB) | DOI: 10.46799/jss.v3i6.484

Abstract

This study aims to determine the factors that influence essential oil exports to the United States from Central Java Province. The independent variables contained in this study are the export price of essential oil in Central Java Province, the exchange rate, the GDP importing country (U.S.). In contrast, the dependent variable is the volume of essential oil exports in Central Java Province. This type of research is a descriptive study with a quantitative approach. The data used in this study are annual time series data from 1990-2019 with 30 data. This research is conduct through the official website to obtain research data, including the Central Bureau of Statistics, the Ministry of Trade of Indonesia, Bank Indonesia, and various other sources. Data analysis in this study using multiple linear regression analysis. In the simultaneous test results (F-test), the variable export price of essential oil in Central Java Province, exchange rate, GDP Importing Country (U.S.) simultaneously has a significant effect on the volume of essential oil exports in Central Java Province. In the partial test results (t-test), the variable GDP importing country (U.S.) partially affects the dependent variable. Meanwhile, the export price of essential oil in Central Java province and variable the partial test of the exchange rate has no significant impact on the dependent variable.
The Effect of Production Planning and Quality Control on The Final Product Dwi Joko Siswanto; Diana Aulia Nuroktavia; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.752 KB) | DOI: 10.46799/jss.v3i6.485

Abstract

The purpose of this study was to determine the quality of products in furniture manufacturing companies, in fact, there are always defective products in the production process in the field. In order to achieve a quality final result, continuous planning and control must be carried out using the Quality Control Circle method. The sample taken in this study is the monthly report data available at PT Hema Medhajaya for the 2017-2019 period with a total sample size of 36. The statistical method used is multiple linear regression with calculations through SPSS version 25. The results of this study show that Production Quality Planning has a coefficient value. β regression of -0.189 with a tcount of -23.988 and a significance level of 0.000 <0.05, it can be concluded that production quality planning has a negative and significant effect on the final product. And quality control has a positive and significant effect on the final product result marked with a significance level of 0.000 <0.05 and a regression coefficient value β2 of 2.493. the results of the simultaneous significance test (Test F) in this study. The results obtained are in the form of Fcount of 323,988 and a significance value of 0.000 <0.05. So it can be concluded that the variables of the Effect of Quality Planning and Quality Control together have a significant effect on the Final Production Result at the Furniture company at PT Hema Medhajaya.
The Influence of Debt to Equity Ratio (DER), Return on Assets (ROA) and Company Size on Profit Growth Dwi Joko Siswanto; Faschruella Maudhiky; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.336 KB) | DOI: 10.46799/jss.v3i6.486

Abstract

This research was conducted to analyze the effect of Debt to Equity Ratio (DER), Return on Assets (ROA) and Firm Size on Profit Growth in Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2019 either partially or simultaneously. The sampling method is purposive sampling. The number of samples used in this study were 9 transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a total sample of 32 data. The type of data is secondary data sourced from financial report data and annual reports. The data analysis method used is multiple linear regression analysis. The findings of this study are based on the results of the t test, it can be concluded that partially DER and firm size have no significant effect on profit growth in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2016-2019 . Partially ROA has a significant effect on profit growth in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2016-2019. And based on the results of the F test, it is concluded that DER, ROA and firm size simultaneously have a significant effect on profit growth in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2016-2019.
Pengaruh Profitabilitas, Pertumbuhan Penjualan, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance Arumtyas Safitri; Ickhsanto Wahyudi
BULLET : Jurnal Multidisiplin Ilmu Vol. 1 No. 04 (2022): BULLET : Jurnal Multidisiplin Ilmu ( Agustus-September)
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Profitability, Sales Growth, Capital Intensity, and Company Size against Tax Avoidance on retail companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period, both partially and simultaneously. In this study, the independent variables used are Profitability proxied by the Return on Equity (ROE), Sales Growth, Capital Intensity, and Company Sizewith Ln (Total Assets) and the dependent variable Tax Avoidance. The population in this study are retail companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research samples were 9 retail companies with a research period of 4 years to produce 36 samples obtained by purposive sampling technique. The data analysis method used is multiple regression analysis with SPSS. The results showed that the variables of Profitability, Sales Growth, Capital Intensity, and Company Size influence on each other simultaneously. Partially, Profitability variables have effect on Tax Avoidance, partially Sales Growth, Capital Intensity, and Company size no effect on Tax Avoidance.
Pengaruh Profitabilitas, dan Leverage Terhadap Pengungkapan Emisi Karbon Solekhah; Ickhsanto Wahyudi
BULLET : Jurnal Multidisiplin Ilmu Vol. 1 No. 04 (2022): BULLET : Jurnal Multidisiplin Ilmu ( Agustus-September)
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of profitability and leverage on the disclosure of carbon emissions in non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period, either partially or simultaneously. In this study, the independent variables used are profitability as proxied by Return On Asset (ROA), leverage with Debt to Total Asset Ratio (DAR), and the dependent variable is carbon emission disclosure. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The research sample is 13 companies with a research period of 3 years, resulting in 33 samples obtained by purposive sampling technique. The data analysis method used is multiple linear regression analysis with SPSS version 26 program. The results show that the profitability and leverage variables simultaneously influence the disclosure of carbon emissions. Partially, the profitability variable has no effect on the disclosure of carbon emissions, partially leverage has an effect on the disclosure of carbon emissions.
Co-Authors Abdul Haeba Ramli, Abdul Haeba Afifah, Nabilah Inayah Agus Cholik Agus Munandar Angelita, Julya Anggi Amalia Putri Anggraeni, Tania Sukma Anggraini, Pingkan Arumtyas Safitri Ayu Larasati Chris Monica Levia Christina, Metta Wira clara florensita yulisa Darwant Darwant Diana Aulia Nuroktavia Dimas Kenn Syahrir Dita Wahyu Saputra Durlista, Machillah Afany Dwi Joko Siswanto Efrem Arfan Uspupu Eka susanti Elyta, Maria Erika Amelia Erlyn Shukma Dewi Euis Amalia Euis Amalia Evita Lendani Faschruella Maudhiky Futuh Tri Suryani Gina Indah Cahyani Handayani, Windi Antika Hanifah Hanny Endah Lestari Ibnu Qizam Ibnu Qizam Indo Yama Intan Kasria Defi Irawan, Reza Irianti, Dwi Kholilur Rachman Leonardo Leonardo Levia, Chris Monica Lucy Maya Enjela Mahroji Mahroji, Mahroji Margaret Thanos, Angela Mauludi, Andri Muhamad Nadratuzzaman Hosen MUHAMMAD SAID Munjiah, Fatihi Nadira Reskika Nur Fitriah Preicilia, Anita Preicilia, Claudia Purwaningsih, Eny Putri, Aloysia Praskalin Jelita Rafida Rafsanjani Rahelita Suganda Rahmawati, Rahmawati Raihania Salsabila Rangga Bayu Soeandhika Rasika Dhuita Haya Minhaj Reza, Reza Rezki Aulia Rini Rini Robby Alexander Chandra Safitri, Kesuma Dewi Santi Susanti Silvia Caroline Siti Yusina Utami Putri Solekhah Suswanto, Riza Eko Syahrir, Dimas Kenn Syahzuni, Barlia Annis Tantri Yanuar Rahmat Syah Tantri Yanuar Rahmat Syah Teguh Ardiansah Tiara Putri Trigomer Nainggolan Vania Calista Vicky Ardian Wulandari, Safira Putri YENNY YENNY Zuhairan Yunmi Yunan