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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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Golden Ratio Capital Structure: Pengaruhnya dalam Performa dan Nilai Perusahaan Fathonah, Shafa Aulia Zahra; Viriany, Viriany
Jurnal Impresi Indonesia Vol. 4 No. 7 (2025): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i7.6814

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal yang memanfaatkan proporsi ideal golden ratio (61,8%) kepada kinerja keuangan (pendapatan dan laba/rugi), penerimaan pasar (harga saham dan rasio EV/EBIT), serta nilai perusahaan (Tobin’s Q). Data yang digunakan adalah data laporan tahunan dari perusahaan sektor industri yang terdaftar pada Bursa Efek Indonesia periode tahun 2014 s.d. 2023. Sampel dipilih menggunakan teknik purposive sampling sehingga total sampel perusahaan adalah 11 perusahaan. Data diolah menggunakan aplikasi GRETL dan Eviews 12. Hasil yang diperoleh dari penelitian ini adalah bahwa struktur modal berbasis golden ratio berpengaruh positif dan signifikan terhadap nilai perusahaan yang diukur dengan Tobin’s Q, namun berpengaruh negatif dan signifikan terhadap pendapatan dan harga saham, serta tidak berpengaruh terhadap laba/rugi dan rasio EV/EBIT.
PROFITABILITY DAN FAKTOR LAINNYA YANG MEMPENGARUHI DEBT POLICY Julieta, Villia; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34233

Abstract

The main purpose of this research is analyze the effect of profitability, liquidity, asset structure and firm size on the debt policy, on consumer non-cyclical companies listed on Indonesian Stock Exchange in the period of 2018-2021. This research uses purposive sampling method, and there were 11 companies as samples for this research. The statistics method used was multiple regression analysis which are processed using EViews 12 Student Version software. Based on the results of this research, the variable profitability had no significant effect on debt policy. The variable liquidity and firm size had negative and significant effect on debt policy. While asset structure partially had a positive and significant effect on the debt policy.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL Marhendra, Marhendra; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34410

Abstract

This research aims to obtains empirical evidences on the influence of profitability, likuidity, toward capital structure. This research uses secondary data which was tested with Eviews version 9. The data that is used in this research coming from manufacturing companies automotive and components that are listed in the Indonesian Stock Exchange during year 2019-2021, in which with purposive sampling method there are 12 companies chosen as samples. The results of this research are that profitability has a significant positive effect on the capital structure that is rejected, and liquidity has a significant effect on the capital structure that is accepted.
PENGARUH STRUKTUR ASET DAN LIKUIDITAS TERHADAP KEBIJAKAN HUTANG DENGAN PROFITABILITAS SEBAGAI MODERASI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Viriany, Viriany; Wirianata, Henny; Tandri, Beatrice Tannessia; Niandra, Ratna
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 9 No. 1 (2025): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v9i1.33588

Abstract

Di tengah lanskap bisnis yang dinamis, asumsi going concern menjadi pertimbangan bagi perusahaan dalam mempertahankan stabilitas finansial jangka Panjang. Beberapa perusahaan cenderung memakai sumber dana dari eksternal (misalnya saham atau hutang) karena sumber terhadap modal bisa lebih luas dan jangka waktunya untuk memperoleh pendanaan juga lebih singkat. Namun bagaimana perusahaan mengelola pendanaan eksternal antara hutang dan saham, sering kali dipengaruhi oleh serangkaian faktor krusial, seperti struktur aset, likuiditas, risiko bisnis, dan kebijakan dividen dapat memengaruhi regulasi hutang dalam perusahaan. Penelitian ini menganalisis struktur aset dan likuiditas, dengan mempertimbangkan peran moderasi profitabilitas, secara signifikan mempengaruhi kebijakan hutang perusahaan manufaktur di Indonesia. Metode yang dipakai yaitu purposive sampling pada perusahaan manufaktur barang konsumsi yang tercatat di BEI selama 2021-2023. Analisis data dilakukan menggunakan Moderated Regression Analysis (MRA) dengan perangkat lunak Eviews 12 SV. Hasil analisis menerangkan bahwa struktur aset mempengaruhi kebijakan hutang secara negatif signifikan. Disamping itu, ditemukan bahwa likuiditas tidak mempengaruhi kebijakan hutang secara signifikan. Pada penelitian ini, profitabilitas terbukti mampu memperkuat hubungan antara variabel struktur aset terhadap kebijakan hutang, namun tidak mampu memperkuat hubungan antara variable likuiditas pada kebijakan hutang. Pengelolaan yang baik terhadap struktur aset dan likuiditas dapat meningkatkan efektivitas kebijakan hutang, sehingga dapat mengurangi risiko kebangkrutan dan meningkatkan kinerja finansial. Manajemen yang bijaksana dalam merancang kebijakan hutang sangat penting untuk meningkatkan kinerja perusahaan dan meminimalkan risiko di masa depan.   Amidst the dynamic business landscape, the going concern assumption is a consideration for companies in maintaining long-term financial stability. Some companies tend to utilize external funding sources (such as equity or debt) because the capital sources can be broader and the timeframe for obtaining funding is also shorter. However, how companies manage external funding between debt and equity is often influenced by a series of crucial factors, such as asset structure, liquidity, business risk, and dividend policy, which can affect debt regulation within a company. This research analyzes whether asset structure and liquidity, considering the moderating role of profitability, significantly influence the debt policy of manufacturing companies in Indonesia. The method used is purposive sampling on consumer goods manufacturing companies listed on the IDX during 2021-2023. Data analysis was conducted using Moderated Regression Analysis (MRA) with Eviews 12 SV software. The analysis results indicate that asset structure negatively and significantly affects debt policy. In addition, it was found that liquidity does not significantly affect debt policy. In this study, profitability was proven to strengthen the relationship between the asset structure variable and debt policy, but it was not able to strengthen the relationship between the liquidity variable and debt policy. Good management of asset structure and liquidity can enhance the effectiveness of debt policy, thereby reducing the risk of bankruptcy and improving financial performance. Wise management in designing debt policy is very important for improving company performance and minimizing future risks.
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.
THE IMPACT OF FIRM GROWTH, PROFITABILITY, AND FIRM AGE ON DEBT POLICY USING FIRM SIZE AS MODERATOR VARIABLE Margaretha, Noviana; Viriany, Viriany
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.772-780

Abstract

The focus of this study is to determine the impact of firm growth, profitability, and firm age on debt policy of manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2020, using firm size as moderator variable. Purposive sampling method was used for samples selection, and there were 39 firms that met the requirements. Research data are processed using EViews 9 application, with the help of Microsoft Excel 2010 using Moderated regression analysis techniques. The study showed that firm growth, and firm age has a positive impact on debt policy. While, profitability has a negative impact on debt policy. The impact of firm growth, profitability, and firm age on debt policy cannot be moderated by the firm size.
THE EFFECT OF FINANCIAL RATIOS ON PROFIT GROWTH AMONG MANUFACTURING COMPANIES Hung, Albert Ernest; Viriany, Viriany
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.248-256

Abstract

The aims of this study is to determine the impact of Net Profit Margin, Debt-to-Equity Ratio, Total Asset Turnover, and Quick Ratio on profit growth in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. With predetermined criteria, 18 companies registered in the Indonesia Stock Exchange are obtained by using purposive sampling method. The analysis technique used is multiple linear regression analysis. This study found that Net Profit Margin, Debt-to-Equity Ratio, Total Asset Turnover, and Quick Ratio simultaneously affect profit growth. Partially, Profit growth is not affected by Net Profit Margin, Debt-to-Equity Ratio and Total Asset Turnover. Whereas Profit Growth is affected negatively by Quick Ratio.
Co-Authors Adi, Rahmat Prasetyo Anggono, Jelena Cahyadi, Vinny Fathonah, Shafa Aulia Zahra Felicia Felicia Franjaya, Fandy Ganiardy, Faustine Geraldio, Ferick Gunawan, Mega Hani, Michelle Henny Wirianata, Henny Hung, Albert Ernest Hwang, Helvina Imanuel, Steven Julieta, Villia Kurniawan, Timothy Brian Liana Susanto Margaretha, Noviana Marhendra, Marhendra Metta S, Irene Morgan, Christopher Elihu Billy Niandra, Ratna NURUL HIDAYAH Oktaviani oktaviani Salim, Licia Priscilia Salim, Monica Soesanto, Friska Rama Tandri, Beatrice Tannessia Tanzil, Kezia Agustilia Tatang, Stefvano Christianto Wahyudi, Robby Yanti Yanti Zebua, Lydia Patricia