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All Journal Jurnal Ekonomi GEMA EKONOMI Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Paradigma Akuntansi Jurnal Impresi Indonesia International Journal of Application on Economics and Business
Henny Wirianata, Viriany,
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Cahyadi, Vinny; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33068

Abstract

The purpose of this research is to obtain empirical evidence on the impact of profitability, liquidity and leverage on financial distress with firm size as moderating variable in the manufacturing companies food and beverages sub-sector listed on the Indonesia Stock Exchange during 2019-2021 based on Jakarta Stock Industrial Classification (JASICA). This research use purposive sampling method to obtains 39 sample data from 13 manufacturing companies food and beverages sub-sector. The analytical technique used in this research is moderated regression analysis (MRA). This research used E-views 12 SV to analyze the panel data. As a result, profitability and liquidity did not significantly affected the financial distress, but leverage has a significant negative impact on financial distress. Firm size is able to moderate profitability and leverage on financial distress, while firm size doesn’t be able to moderates the impact of liquidity on financial distress. The implication of this study are the need to increase the effectiveness of assets owned by the companies and the need of company management ability to manage the debt owned that will be a positive signal for investors and prevent company from financial distress risk.
Pengaruh Leverage, Operating Capacity, Firm Size, dan Operating Cash Flow Terhadap Financial Distress Hwang, Helvina; Viriany, Viriany
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to determine the effect of liquidity, leverage, investment opportunity set, and firm size on the earning quality of plastic and packaging manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. There are 19 plastic dan packaging manufacturing companies in the population tested in this study and the non-probability sampling technique (purposive sampling) is taken in choosing the samples by applying several criterias. The sample data used in 48 data with a total of 12 companies in the period of 2020-2022. The data will be processed using SPSS ver.25. In this study, a classical assumption test and multiple linear regression method were carried out. This research shows that Liquidity, Leverage and Investment Opportunity Set have no significant effect on Earnings Quality. On the other hand, Firm Size has a negative significant effect on Earnings Quality.
Determinan Pengungkapan Emisi Karbon Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Ganiardy, Faustine; Viriany, Viriany
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Disclosure of carbon emissions is prepared by companies with the aim of knowing the performance and impact of company activities on greenhouse gas emissions. This research was conducted with the aim to prove the effect of profitability, firm size, and leverage on the disclosure of carbon emissions empirically. The population used in this study is energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. Through a purposive sampling technique, 13 companies with a total of 39 observational data were selected for the study and will be further analyzed using multiple linear regression analysis techniques. The research results prove that profitability and leverage do not have a significant effect on disclosure of carbon emissions. Company size has a significant positive effect on disclosure of carbon emissions
Pengaruh Likuiditas, Leverage, Investment Opportunity Set, Dan Firm Size Terhadap Kualitas Laba Hwang, Helvina; Viriany, Viriany
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The aim of this study is to measure the effect of liquidity, leverage, investment opportunity set, and firm size on the earning quality of plastic and packaging industries that is listed on the Indonesia Stock Exchange in 2019-2022. There are 19 plastic and packaging companies in the population tested in this study and the non-probability sampling technique (purposive sampling) is taken in choosing the samples by applying several criterias. The sample data used in 48 data with a total of 12 companies. The data will be processed using SPSS ver.25. In this study, several tests are carried out such as classical assumption test and multiple linear regression. This research shows that Liquidity, Leverage and Investment Opportunity Set have no effect on Earnings Quality. On the other hand, Firm Size has a negative effect on Earnings Quality
Pengaruh Leverage, Operating Capacity, Firm Size, Dan Operating Cash Flow Terhadap Financial Distress Hani, Michelle; Viriany, Viriany
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study was conducted with the aim of demonstrating and empirically testing the impact of leverage, operating capacity, firm size and operating cash flow on financial distress. The population used in this study are manufacturing companies in the plastic and packaging sub-sector, listed on the Indonesia Stock Exchange from 2019 to 2022. Through the purposeful sampling technique, 38 data samples were collected for the study and will be further analyzed by multiple regression analysis technique. The approach for gathering data makes use of secondary information from yearly financial reports from www.idx.co.id. Research results demonstrate that leverage has a significant positive effect on financial distress, operational capacity has a significant negative effect on financial distress, while firm size and operating cash flow has no significant effect on financial distress.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING DENGAN GCG SEBAGAI VARIABEL MODERASI Morgan, Christopher Elihu Billy; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33700

Abstract

This study aims to analyze the effect of growth opportunity, cash flow, and capital expenditure on cash holding with good corporate governance (GCG) as a moderating variable in plastic and packaging sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2019-2021. The sample technique used is purposive sampling where the total sample is 11 companies with a total of 33 data. The analysis technique used in this study is moderating regression analysis using Eviews 12 for students to process data and Microsoft Excel 2010 to collect data. The results shown in this study indicate that growth opportunity and cash flow have a positive and significant effect on cash holdings, while capital expenditure has a negative and insignificant effect on cash holdings. GCG moderates the effect of growth opportunity on cash holding, while GCG does not moderate the effect of cash flow and capital expenditure on cash holding. The implication of this research is the need for increased board of commissioners meetings to increase growth opportunities which will increase cash holdings for better financial management by companies.
FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Tanzil, Kezia Agustilia; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33762

Abstract

This research is aims to empirically examine the effect of asset structure, liquidity, and company size on capital structure with profitability as a moderating variable for food and beverage companies listed on the IDX for the 2019-2021 period. In this study, data were used from 20 food and beverage companies listed on the IDX that had been selected using a purposive sampling method for a period of 3 years. In this research, Microsoft Excel and Eviews Student ver 12 software is used to processed the data. Conclusions of this research are asset structure had a positive and significant effect on capital structure, liquidity and firm size had a negative and insignificant effect on capital structure, profitability could moderate the effect between asset structure and company size on capital structure, and profitability cannot moderate the effect of liquidity on capital structure.
INTERNAL FUNDING AND OTHER FACTORS AFFECTING THE DEBT POLICY OF MINING COMPANIES Anggono, Jelena; Viriany, Viriany
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.429-443

Abstract

Mining companies play a pivotal role in Indonesia’s economy, given their substantial presence within the stock exchange, comprising approximately 20% of the total listed companies on the Indonesia Stock Exchange. The mining sector’s capital-intensive nature presents challenges in deciding financing solutions for its operations. The critical decision regarding debt policies will affect the company’s future whether the company is using their internal funding or taking on an external debt. This study consists of five independent variables, namely X1 asset structure (tangibility), X2 liquidity, X3 internal funding, X4 profitability, and X5 company size, with the dependent variable (Y) debt policy. The objective of this research is to determine whether asset structure, liquidity, internal funding, profitability, and company size affect the debt policy of mining companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The result of the research provides insights regarding the types of relationship between these financial factors and debt policy. The sample was selected using a purposive sampling method and with total data passed 160 datas. Data analysis was performed using a processing tool, namely the Statistical Package for Social Sciences (SPSS) version 25, as well as the multiple linear regression, F-test, T-test and adjusted R2 test. The results showed that the asset structure variable and company size variable have a significant positive effect on corporate debt policy variable. Liquidity and internal funding variables have a significant negative effect on debt policy. Surprisingly, the profitability variable has no effect on debt policy. This means that mining companies with more tangible assets and larger sizes are more inclined to use debt as a financing strategy, while those with higher liquidity and internal funding tend to rely less on external debt.
Efektivitas Model Dechow F-Score dalam Pendeteksian Fraud di Sektor Perbankan dan Keuangan Indonesia (2022-2023) Adi, Rahmat Prasetyo; Viriany, Viriany
Jurnal Impresi Indonesia Vol. 4 No. 7 (2025): Indonesian Impression Journal (JII)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i7.6812

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas Dechow F-Score beserta variabel pembentuknya, dalam mendeteksi adanya fraud dalam suatu perusahaan di tahun tertentu. Data yang digunakan adalah data laporan tahunan dari perusahaan sektor keuangan yang terdaftar pada Bursa Efek Indonesia periode tahun 2012 s.d. 2023. Sampel dipilih menggunakan teknik purposive sampling sehingga total sampel perusahaan adalah 96 perusahaan. Data diolah menggunakan aplikasi IBM SPSS Statistic 27. Hasil yang diperoleh dari penelitian ini adalah bahwa Dechow F-Score efektif dalam mendeteksi adanya fraud. Sedangkan variabel RSST Accrual dan Perubahan Receivables berpengaruh signifikan dan positif terhadap fraud. Variabel Presentase Soft Assets dan Perubahan Cash Sales tidak berpengaruh signifikan terhadap fraud. Sedangkan variabel Perubahan ROA berpengaruh signifikan dan negatif terhadap fraud.
Pengungkapan CSR dan Nilai Perusahaan: Apakah Kepemilikan Institusional Berperan sebagai Pemoderasi? Hidayah, Nurul; Viriany, Viriany
Jurnal Impresi Indonesia Vol. 4 No. 7 (2025): Indonesian Impression Journal (JII)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i7.6813

Abstract

Tujuan dari dilakukannya penelitian ini adalah untuk mengetahui pengaruh pengungkapan CSR terhadap nilai perusahaan serta moderasi dari kepemilikan institusional terhadap pengaruh tersebut. Data yang digunakan dalam penelitian ini adalah data sekunder dari perusahaan subindustri produksi batu bara yang terdaftar dalam Bursa Efek Indonesia pada tahun 2021-2023. Sampel dipilih dengan menggunakan metode purposive sampling dan data yang diperoleh berjumlah 14 perusahaan. Data diolah dengan menggunakan Eviews 12 Student Version. Hasil yang diperoleh dari penelitian ini adalah pengungkapan CSR berpengaruh signifikan dan positif terhadap nilai perusahaan serta keberadaan kepemilikan institusional memperlemah pengaruh pengungkapan CSR terhadap nilai perusahaan.
Co-Authors Adi, Rahmat Prasetyo Anggono, Jelena Cahyadi, Vinny Fathonah, Shafa Aulia Zahra Ganiardy, Faustine Gunawan, Mega Hani, Michelle Henny Wirianata, Henny Hwang, Helvina Imanuel, Steven Julieta, Villia Liana Susanto Marhendra, Marhendra Morgan, Christopher Elihu Billy Niandra, Ratna NURUL HIDAYAH Salim, Monica Tandri, Beatrice Tannessia Tanzil, Kezia Agustilia Tatang, Stefvano Christianto Yanti Yanti Zebua, Lydia Patricia