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All Journal Jurnal Ekonomi GEMA EKONOMI Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business
Henny Wirianata, Viriany,
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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: 10.36418/gemaekonomi.v12i8.3034

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: 10.36418/gemaekonomi.v12i8.3039

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: 10.36418/gemaekonomi.v12i8.3050

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: 10.36418/gemaekonomi.v12i8.3053

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.
DETERMINANTS OF CASH HOLDINGS MODERATED BY FIRM SIZE Wirianata, Henny; 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.v1i2.361-375

Abstract

The study was conducted on manufacturing companies registered in IDX in 2017-2019 with purposive sampling method. Data is processed and analyzed with Eviews 10. The analytical models used are multiple regression analysis and moderation regression analysis. Data and analysis results show profitability and firm size have no significant effect on determining the amount of cash holdings. Meanwhile, liquidity and net working capital have a significant effect. The results of moderation tests show that firm size is able to moderate the influence of profitability and liquidity on the determination of the amount of cash holdings. Meanwhile, firm size cannot moderate the influence between net working capital and the determination of the amount of cash holdings in.
THE IMPACT OF CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE ON STATE-OWNED ENTERPRISES Kurniawan, Timothy Brian; Viriany, Viriany
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2240-2254

Abstract

This research was conducted with the aim of determining whether corporate governance, as indicated by board size, audit committee size, the proportion of independent directors, and the proportion of independent commissioners, affects financial performance, measured by return on equity. The study was conducted on state-owned enterprises (“SOE”) listed on the Indonesia Stock Exchange from 2019 to 2022. The research used an empirical data analysis method by collecting data from the annual financial reports of publicly listed companies in Indonesia, from which 15 companies were selected. The research data was processed using multiple regression analysis with Microsoft Excel 2019 and EViews 12. The results of the study show that corporate governance significantly influences the financial performance of state-owned enterprises (SOE). Variables such as audit committee size and the proportion of independent commissioners have a positive impact on financial performance, while board size and the proportion of independent directors do not affect financial performance. The research findings emphasize the importance of implementing good corporate governance practices in state-owned enterprises. This includes having a broader audit committee and increasing the proportion of independent commissioners on the board of directors. By optimizing these aspects, state-owned enterprises can enhance their financial performance.
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Felicia, Felicia; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25279

Abstract

The purpose of this study was to examine the effect of liquidity (CR) and firm size (SIZE) on profitability with capital structure as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample of this study includes 86 companies selected through purposive sampling technique. The results of the study indicate that liquidity has a negative and significant effect on profitability and firm size has no effect on profitability, while capital structure is not able to moderate the effect of liquidity and firm size on profitability.
Co-Authors Anggono, Jelena Cahyadi, Vinny 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 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