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All Journal Jurnal Ekonomi : Journal of Economic LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga JURNAL LENTERA BISNIS ACCOUNTHIK : Journal of Accounting and Finance HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis International Journal of Zakat (IJAZ) Community Engagement and Emergence Journal (CEEJ) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Journal of Social Science Jurnal Cafetaria Abdimisi AKSELERASI: Jurnal Ilmiah Nasional Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan JURNAL ILMIAH GLOBAL EDUCATION Al-Muamalat : Jurnal Ekonomi Syariah El-Qish: Journal of Islamic Economics Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Manajemen Bisnis Kewirausahaan International Journal of Entrepreneurship and Business Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Best Journal of Administration and Management Intelektual : Jurnal Penelitian Dosen Akuntansi Journal of Social Science Journal of Management and Creative Business BULLET : Jurnal Multidisiplin Ilmu MULTIPLE: Journal of Global and Multidisciplinary Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Inovasi Global RESLAJ: Religion Education Social Laa Roiba Journal JER Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Al-Risalah Jurnal Studi Agama dan Pemikiran Islam As-Syirkah: Islamic Economic & Financial Journal Jurnal Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Simki Economic
Wahyudi, Ickhsanto
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Dari Ilmu Ke Tindakan: Literasi Keuangan, Pengetahuan, Dan Kontrol Diri Dalam Pengelolaan Finansial Mahasiswa Robby Alexander Chandra; Ickhsanto Wahyudi
Journal of Management and Creative Business Vol. 3 No. 2 (2025): April : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v3i2.4170

Abstract

Intelligence in dealing with life is obtained through education, parenting, and experience. Students need to understandfinancial manajement which is influenced byfinancial literacy "FL ", financial knowledge "FK ", self-control "KD" (locus of control), and (financial behavior "FB ''). This study examines the relationship of thesefactors in student financial manajement, especially at Esa Unggul University. Further research is needed to understand their impact in order to increase financial awareness among students. This study uses a quantitative approach with the variables FL, FK, and KD as independent, and FB as dependent. Data was collected through an online questionnaire and analyzed using PLS-SEM (partial least squares structural equation modeling). Validityand reliability tests were conducted with a pre-test to ensure the research model was valid and reliable. From the total 167 respondents, 20 leaving, others 147students participating to .fill quesioer. Model evaluation shows that all constructs meet validity and reliability.KD has the greatest influence on FB with a value of 0.4 74, followed by FK with 0. 24 7, while FL is not significant with a value of 0. 056. Hypothesis testing shows that only FK and KD have a significant effect on FB, while FL does not make a significant contribution. The practical implication is that focusing on financial knowledge and self-control improves students' financial behavior. Further research needs to explorefactors and methodologies.
Pengaruh Current Account Saving Account (CASA) terhadap Return on Assets (ROA) pada Bank Konvensional di Indonesia: Peran Moderasi Capital Adequacy Ratio (CAR) Wulandari, Safira Putri; Wahyudi, Ickhsanto
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v8i2.26344

Abstract

Penelitian ini menganalisis pengaruh Current Account Saving Account (CASA) terhadap Return on Assets (ROA) pada bank konvensional di Indonesia dengan mempertimbangkan peran moderasi Capital Adequacy Ratio (CAR). Data diambil dari 35 bank konvensional yang terdaftar di Bursa Efek Indonesia selama periode 2020-2023, menghasilkan 140 observasi. Analisis menggunakan regresi data panel dengan Random Effect Model dan Moderated Regression Analysis menunjukkan bahwa CASA berpengaruh positif dan signifikan terhadap ROA dengan koefisien 0.0086. Meskipun CAR tidak berpengaruh langsung terhadap ROA, variabel ini berhasil berperan sebagai moderator yang signifikan dalam memperkuat hubungan antara CASA dan ROA. Temuan ini mendukung Signaling Theory yang menyatakan bahwa kombinasi optimal antara pendanaan murah dan kecukupan modal dapat memberikan sinyal positif bagi stakeholders mengenai kesehatan keuangan bank. Secara praktis, penelitian ini menekankan pentingnya integrasi strategi manajemen likuiditas dan modal untuk meningkatkan profitabilitas perbankan. Hasil analisis menunjukkan model penelitian mampu menjelaskan 12.4% variasi ROA, mengindikasikan masih adanya faktor-faktor lain yang perlu dieksplorasi lebih lanjut dalam penelitian mendatang. Implikasi kebijakan dari temuan ini menyarankan perlunya bank mempertahankan rasio CASA optimal sekaligus memperkuat modal sebagai upaya mitigasi risiko dan peningkatan kinerja keuangan
Pengaruh Struktur Modal Terhadap Kinerja Keuangan Bank Komersial Konvensional di Indonesia Safitri, Kesuma Dewi; Wahyudi, Ickhsanto
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2773

Abstract

In the banking world, the chosen capital structure will have a direct impact on the bank's ability to finance operational activities, manage risk, and maintain long-term financial stability. Therefore, this research was conducted to evaluate how far decisions related to capital structure can affect the financial performance of 22 conventional commercial banks on the IDX in 2021-2024, an analysis technique using the Stata 15 program with the Random Effect Model (REM). In this study, a quantitative approach with an explanatory study design was used. The t-test in this research shows that LDR and DTAR show a positive and significant influence on financial performance, while ATER shows a negative and significant influence on financial performance. The CAR and GA did not show a significant influence on financial performance. The results of this study imply that banks need to maintain a balanced capital structure, particularly in managing liquidity and funding ratios, to improve the effectiveness of financial performance.
The Effect of Financial Performance and Innovation on Leverage Vania Calista; Ickhsanto Wahyudi
El-Qish: Journal of Islamic Economics Vol. 4 No. 2 (2024): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

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

Abstract

This study aims to analyze the effect of asset structure, profitability, innovation, and technology on leverage in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX) during 2021–2023. The analysis is grounded in the Trade-Off Theory, which states that companies balance the tax benefits of debt with the risk of bankruptcy. A quantitative method with a causal approach was applied, utilizing secondary data from financial statements. Data were analyzed using multiple linear regression with SPSS, through classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) and hypothesis testing (t-test, F-test, and coefficient of determination). The findings show that asset structure has a positive and significant effect on leverage, indicating that firms with more tangible assets tend to increase debt. Profitability also shows a significant effect, yet contrary to the initial hypothesis predicting a negative impact, the relationship was positive, suggesting profitable firms use debt to support growth. Innovation and technology had a negative but insignificant effect, implying limited influence on leverage decisions. Simultaneously, the three independent variables explained 79.3% of leverage variation as reflected by the Adjusted R Square, while the remaining 20.7% was affected by other factors not included in the research model.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Irawan, Reza; Reza, Reza; Wahyudi, Ickhsanto
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9267

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance terhadap nilai perusahaan. Variabel dependen dalam penelitian ini adalah Tobin’s Q, sedangkan variabel independen terdiri dari kepemilikan institusi, kepemilikan manajerial, ukuran dewan komisaris, dewan komisaris independen, komite audit, dan kepemilikan publik. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling terhadap perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 sampai 2024. Data sampel penelitian ini sebanyak 14 perusahaan. Model analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan, sementara variabel independen lainnya berpengaruh positif dan signifikan terhadap nilai perusahaan.Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance terhadap nilai perusahaan. Variabel dependen dalam penelitian ini adalah Tobin’s Q, sedangkan variabel independen terdiri dari kepemilikan institusi, kepemilikan manajerial, ukuran dewan komisaris, dewan komisaris independen, komite audit, dan kepemilikan publik. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling terhadap perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 sampai 2024. Data sampel penelitian ini sebanyak 14 perusahaan. Model analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan, sementara variabel independen lainnya berpengaruh positif dan signifikan terhadap nilai perusahaan.
Dampak Kecukupan Modal, Likuiditas, Rentabilitas, Pembiayaan Kreditur Bermasalah, Ukuran Bank terhadap Profitabilitas di Bank Perekonomian Rakyat Syariah Anggi Amalia Putri; Ickhsanto Wahyudi
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1844

Abstract

This study aims to explore the impact of Capital Adequacy, Liquidity, Profitability, Bank Size, and Troubled Creditor Financing on Profitability of Sharia People's Economy Bank. The applied research method is Purposive Sampling using secondary data taken from www.ojk.co.id and the official website of each company. The study time span covered a four-year period, from 2019 to 2022. The results showed that Bank Perekumian Rakyat Sharia showed a satisfactory level of Profitability (ROA), with Capital Adequacy reflecting Capital Adequacy Ratio (CAR) above the established minimum percentage. Profitability (BOPO), Liquidity (FDR), and Bank Size showed no significant correlation with ROA. Positive findings include a positive relationship between ROA and Capital Adequacy, while a negative relationship was found between ROA and Non-Performing Financing (NPF). Bank Size (SIZE) has no direct influence on ROA. The study emphasizes the importance of risk control, especially in managing Troubled Financing, to improve Sharia Bank profitability, while Bank Size is not the primary factor determining Profitability.
Pengaruh Direktur Berkeahlian Keuangan, Nilai Perusahaan, Ukuran Perusahaan Terhadap Penghindaran Pajak di Industri Jasa Sub Sektor Farmasi yang Terdaftar di Bei 2016-2022 Evita Lendani; Ickhsanto Wahyudi
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 12 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i12.4802

Abstract

This research aims to determine and analyze the influence of directors with financial expertise, company value and company size on tax avoidance listed on the Indonesia Stock Exchange for the 2016-2022 period. The independent variables used in this research are directors with financial expertise, company value and company size on the dependent variable, namely tax avoidance. The method for collecting data uses a purposive sampling technique with a total of 112 data from the Pharmaceutical Industry. Secondary data was obtained from the company's official website and the Indonesian Stock Exchange. The method used in this research is the multiple linear regression analysis method. Based on the results of this research, it shows that the director variable with financial expertise has a positive and significant effect on tax avoidance, company value proves that it has no effect on tax avoidance and company size has no effect on tax avoidance. (Added research contribution & accounting results)
Pengaruh Profitabilitas, Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Penghindaran Pajak: pada Sub Sektor Makanan dan Minuman Cahyani, Gina Indah; Wahyudi, Ickhsanto
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 1 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/06derm37

Abstract

The purpose of this study is to analyze the effect of profitability, leverage, liquidity, and company size on tax avoidance. The data in this study used food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2020- 2023. In this study, the independent variable profitability is assessed by return on assets (ROA), leverage is calculated by debt to equity ratio (DER), liquidity is calculated by current ratio (CR), company size is measured by total assets and tax avoidance is measured by Cash ETR. The data collection method used purposive sampling then obtained 220 data from 55 companies in the food and beverage industry during the four years of the study. Secondary data used in this study were obtained from the company's official website and the Indonesia Stock Exchange. By using the multiple linear regression analysis method, based on the research that has been conducted, it shows that company size has a significant positive effect on tax avoidance, while profitability, leverage, liquidity have a significant negative effect on tax avoidance. This study is expected to provide insight for investors and other stakeholders about the impact of financial statements on tax avoidance in the food and beverage industry.
Pengaruh Ukuran Perusahaan, Kebijakan Dividen, Likuiditas, dan Profitabilitas Terhadap Nilai Perusahaan Suryani, Futuh Tri; Wahyudi, Ickhsanto
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 1 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/64zb3h03

Abstract

This study aims to analyze the impact of company size, dividend policy, liquidity, and profitability on firm value in the healthcare sector in Indonesia from 2020 to 2023. The study examines five variables: company size, dividend policy, liquidity, and profitability as independent variables, with firm value as the dependent variable. Using secondary data from financial statements and annual reports of 34 healthcare companies listed on the stock exchange between 2020 and 2023, a sample of 10 companies meeting the criteria was selected. The research employs a quantitative method and panel data regression analysis using SPSS. The results indicate that, simultaneously, company size, dividend policy, liquidity, and profitability influence firm value. However, liquidity and profitability individually have a significant impact on firm value, while company size and dividend policy do not have a significant effect. This study is expected to provide valuable information for investors and investment decisions and suggests further research to explore additional independent variables that may affect firm value.
Pengaruh Karakteristik Dewan, Kualitas Audit, dan Narsisme Direktur Utama terhadap Penghindaran Pajak Rahayu, Indah; Wahyudi, Ickhsanto
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2769

Abstract

Taxes, as the main source of state revenue, are often perceived by companies as a high corporate expense, prompting them to engage in tax avoidance practices. This study aims to examine the influence of board independence, board gender diversity, board size, audit quality, and CEO narcissism on tax avoidance, with firm age, leverage (DAR), and profitability (ROA) as control variables. In this study, tax avoidance is measured by the effective tax rate (ETR), with a lower ETR indicating a higher level of tax avoidance activity. The research obtains data from the financial statements and annual reports of processed food industry companies over three periods, from 2021 to 2023, which are published on the Indonesia Stock Exchange website or the official websites of the studied companies. This research employs a quantitative approach with secondary data. The sample consists of 48 observations over 3 research periods and 16 processed food industry companies in Indonesia, selected through purposive sampling. The results of this study indicate that board independence, board size, audit quality, and CEO narcissism do not have an effect on tax avoidance, whereas board gender diversity has a negative effect on tax avoidance in the processed food industry. These findings highlight the importance for companies to consider the inclusion of women on the board of directors as a strategy to enhance corporate governance. The presence of women on the board reflects a higher ethical culture, more transparent practices, stronger compliance, and a tendency to reduce corporate tax avoidance.
Co-Authors Abdul Haeba Ramli Afifah, Nabilah Inayah Agus Cholik Agus Munandar Angelita, Julya Anggi Amalia Putri Anggraeni, Tania Sukma Anggraini, Pingkan Anjilni, Ratih Qadarti Arumtyas Safitri Asep Kurniawan Ayu Larasati Cahyani, Gina Indah Chartady, Rachmad Chris Monica Levia Christina, Metta Wira clara florensita yulisa 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 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 Noviar, Yan Nur Fitriah Prasetya, Eka Rima Preicilia, Anita Preicilia, Claudia Purnomo, Listiya Ike Purwaningsih, Eny Putri, Aloysia Praskalin Jelita Rachman, Kholilur Rafida Rafsanjani Rahayu, Indah 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 Suryani, Futuh Tri Susinah Kuntadi Suswanto, Riza Eko Syahrir, Dimas Kenn Syahzuni, Barlia Annis Taha, Roshaiza Tantri Yanuar Rahmat Syah Teguh Ardiansah Tiara Putri Trigomer Nainggolan Trigomer Nainggolan Vania Calista Vicky Ardian Widia Febriana, Widia Wulandari, Safira Putri Yama, Indo YENNY YENNY Zuhairan Yunmi Yunan