Article Per Year (5 Year)
p-Index From 2020 - 2025
2.789
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Prima Medika Sains Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah AKMENIKA Jurnal Paradigma Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Enrichment: Journal of Multidisciplinary Research and Development International Journal of Application on Economics and Business
Salim, Susanto
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
RISIKO PASAR MEMODERASI EFEK MEDIASI RASIO HUTANG PADA PENGARUH UKURAN AKTIVA DAN KEMAMPULABAAN TERHADAP RASIO HARGA ATAS NILAI BUKU SEKTOR INDUSTRI AUTOMOTIF Lumbantobing, Rudolf; Salim, Susanto
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1730

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio leverage memediasi pengaruh ukuran perusahaan, rasio profitabilitas terhadap rasio harga terhadap nilai bukunya (PBV) pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI), yang dimoderasi oleh risiko pasar. atau risiko sistematis. Data sampel penelitian ini diperoleh dari 10 perusahaan sparepart otomotif yang terdaftar di BEI yang menerbitkan laporan keuangan tahunan selama delapan tahun periode 2012 sampai 2019. Hasil penelitian mengungkapkan bahwa debt ratio signifikan secara negatif memediasi pengaruh positif rasio laba terhadap PBV. Pengaruh positif rasio profitabilitas terhadap PBV akan menjadi negatif ketika rasio utang meningkat. Namun debt ratio tidak signifikan secara positif memediasi pengaruh positif ukuran perusahaan terhadap PBV. Temuan penelitian juga menunjukkan bahwa risiko pasar (Beta sekuritas) signifikan memoderasi secara positif pengaruh rasio utang terhadap PBV. Temuan menunjukkan bahwa peningkatan harga terhadap nilai buku melalui profitabilitas harus dilakukan ketika rasio leverage menurun. Untuk perusahaan dengan profitabilitas dan risiko pasar yang tinggi, maka harga terhadap nilai bukunya akan meningkat dengan mengurangi rasio leverage mereka.
Faktor-faktor Yang Memengaruhi Kualitas Audit Klara Immanuel, Giovanni; Salim, Susanto
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6805

Abstract

This research aims to explore the factors influencing an auditor's audit quality. The researcher is interested in conducting an in-depth study to examine the impact of audit tenure, auditor switching, and audit firm size on audit quality. This study is quantitative descriptive research utilizing secondary data derived from financial statements and annual reports of property and real estate sector companies listed on the IDX during 2018–2022. The sample used in this study consists of 168 companies, which were analyzed using IBM SPSS Statistics 25. The results of this study indicate that auditor switching significantly and positively influences audit quality. This suggests that auditor switching serves as a mechanism to maintain a less tight relationship between clients and auditors, thereby preserving auditor independence and ultimately enhancing audit quality. Conversely, audit tenure and audit firm size do not significantly affect audit quality.
Uji efektifitas antibakteri ekstrak daun jambu biji (Psidium guajava) terhadap pertumbuhan bakteri Bacillus cereus Natali, Oliviti; Tarigan, Antje Irmella; Sarumpaet, Elpina; Salim, Susanto; Dewani, Yunita; Hanida, Wika; Yensuari, Yensuari
Jurnal Prima Medika Sains Vol. 3 No. 1 (2021): Juni
Publisher : Program Studi Magister Kesehatan Masyarakat Universitas Prima Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jpms.v3i1.1776

Abstract

Jambu biji (Psidium guajava L) secara medis banyak mengandung senyawa kimia yang berkhasiat (flavonoid, saponin, tanin, alkaloid dan minyak atsiri). Senyawa-senyawa tersebut diduga mampu menghambat pertumbuhan Bacillus cereus, yakni bakteri yang mengkontaminasi makanan serta menghasilkan racun penyebab diare. Tujuan penelitian ini untuk mendeskripsikan pengaruh ekstrak daun jambu biji terhadap pertumbuhan Bacillus cereus serta menentukan konsentrasi ekstrak daun jambu biji yang paling optimal dalam menghambat pertumbuhan bakteri Bacillus cereus. Penelitian ini menggunakan rancangan sistematis lengkap dengan 13 perlakuan dengan 3 pengulangan, yaitu pemberian kontrol negatif, kontrol positif, ekstrak murni, serta ekstrak daun jambu biji dengan pelarut 10%, 20%, 30%, 40%, 50%, 60%,70%, 80%, 90% dan 100%. Data yang diperoleh berupa diameter zona hambat, dianalisis menggunakan uji Kruskall Wallis. Hasil penelitian menunjukkan bahwa ekstrak daun jambu biji pada semua konsentrasi berpengaruh pada pertumbuhan Bacillus cereus dengan konsentrasi paling optimal yaitu sampai 100% yang menghasilkan diameter zona hambat sebesar 13 mm. Hasil penelitian juga menunjukkan bahwa semakin tinggi konsentrasi ekstrak daun jambu biji, maka daya hambatnya terhadap pertumbuhan Bacillus cereus juga semakin tinggi.
Pengaruh Love Of Money, Religiusitas, dan Time Budget Pressure terhadap Persepsi Etis Auditor Kristi, Erin; Salim, Susanto
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5551

Abstract

Ethics is still a polemic in the world of auditors, especially with the increasing number of ethical cases involving auditors. Many factors can compromise an auditor's ethical perception. This research was conducted to empirically test the influence of love of money and religiosity on auditors, as well as time budget pressure during audit assignments on auditors' ethical perceptions. This research took the population and a sample of 31 respondents in the form of auditors working at Public Accounting Firms in DKI Jakarta using the questionnaire method as the data collection method. In this research, the data analysis technique used is multiple linear regression analysis via SPSS. This research provides results that the love of money variable has a positive influence on auditors' ethical perceptions. These results explain that the higher the love of money an auditor has, the more it will influence the auditor's ethics. The religiosity variable in this study has a positive effect on auditors' ethical perceptions, where these results show that the higher the auditor's level of religiosity, the more ethical the auditor will behave in carrying out his work. The research results for the time budget pressure variable explain that time budget pressure has no influence on auditors' ethical perceptions. These results indicate that pressure on the time budget during an audit engagement does not affect the auditor's ethical behavior in his work. Even though auditors have a limited time budget, they can carry out their work in audit engagements in accordance with a professional code of ethics honestly and with integrity.
FACTORS AFFECTING COMPANY VALUE WITH CSR AS A MODERATING VARIABLE IN ENERGY SECTOR COMPANIES Tegas, Frans; Salim, Susanto
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.141-150

Abstract

This study’s research targeted to determine how profitability, leverage, and liquidity affected a company’s value while using Corporate Social Responsibility as a moderating variable. The 17 energy sector companies used in this study serve as examples for the years 2021-2022. This study uses multiple linear regression analysis with the SPSS program for hypothesis testing. This study concludes that while profitability and leverage have a significant positive effect on a company’s value, liquidity does not affect that value. However, Corporate Social Responsibility disclosure can moderate the impact of leverage and profitability on a company’s value.
Faktor-Faktor Pengaruh Kebijakan Dividen pada BUMN Indonesia Prasetiya, Amelia Christy; Salim, Susanto
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.24389

Abstract

Tujuan penelitian ini yaitu mengetahui pengaruh Investment Opportunity Set terhadap Kebijakan Dividen, pengaruh Tata Kelola terhadap Kebijakan Dividen dan pengaruh Government Ownership terhadap Kebijakan Dividen. Laporan keuangan perusahaan merupakan sumber data sekunder penelitian ini. Pemilihan sampel dilakukan dengan purposive sampling, dimana diperoleh 76 sampel BUMN yang tercatat di BEI 2019 – 2023. Pada temuan penelitian, Investment Opportunity Set berpengaruh positif signifikan terhadap Kebijakan Dividen, Fleksibilitas pilihan peluang investasi perusahaan di masa mendatang bagi perusahaan ataupun pembiayaan di masa depan secara searah meningkatkan pertumbuhan ekuitas dan aset perusahaan. Tata Kelola tidak berpengaruh signifikan terhadap Kebijakan Dividen. Independensi komisaris sebagai salah satu prinsip tata kelola diharapkan dapat mewakili suara dari pihak-pihak tersebut namun faktor lain operasional dan ekspansi menjadi prioritas perusahaan. Government Ownership berpengaruh negatif signifikan terhadap Kebijakan Dividen. Kepentingan penerimaan negara mungkin tergeser oleh tanggung jawab Pemerintah dalam kemajuan kesejahteraan umum yang merupakan salah satu tujuan negara.
FACTORS AFFECTING CORPORATE FINANCIAL PERFORMANCE IN THE BASIC MATERIALS INDUSTRY IN INDONESIA Berlianty, Berlianty; Salim, Susanto
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.826-835

Abstract

This study aims to obtain empirical evidence about the effect of environmental performance, environmental cost, and company size on the financial performance of basic materials companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample number in this study was 19 basic materials companies selected by purposive sampling method. The research data were analyzed using multiple linear regression analysis techniques processed with SPSS software. The results of this study indicate that environmental costs have a significant negative effect on financial performance. Environmental performance and company size do not have a significant effect on financial performance. This research implies that investors pay less attention to the company's environmental performance. Thus, the company should pay more attention to the environmental costs incurred so as not to have an impact on decreasing financial performance.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN Christina, Christina; Salim, Susanto
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.v7i1.32845

Abstract

The purpose of this research is to identify the effect of financial performance, liquidity, corporate social responsibility, and leverage on firm value. The data used in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020 using Microsoft Excel and Software Eviews version 12. The sample selection technique in this study used purposive sampling and used 15 food and beverage companies. as the research sample. The results of this study indicate that financial performance has a positive and significant effect on firm value. Meanwhile liquidity, corporate social responsibility and leverage have no significant effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI CADANGAN KERUGIAN PENURUNAN NILAI PADA PERUSAHAAN PERBANKAN PERIODE 2018-2021 Westin, Thomas; Salim, Susanto
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.v7i2.33716

Abstract

The purpose of this study is to find empirical evidence about the effect of non-performing loans, loan-to-deposit ratios, and capital adequacy ratios on allowance for impairment losses in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The samples used in this study were 42 banking companies. The sampling technique is purposive sampling. Panel data regression analysis was used in research using the Eviews 12 statistical program. The results of this study indicate that non-performing loans have a significant positive impact on the bank's allowance for impairment losses. Based on the results of this research, the independent variables, loan-to-deposit ratio, and capital adequacy ratio are proven to have no effect on the allowance for impairment losses of the bank. The results of this study may help bank management and investors in acquiring additional information regarding the factors that affect the allowance for impairment losses on a bank, also as a reference for further research relating to factors that affect the allowance for impairment losses.
FAKTOR - FAKTOR YANG MEMPENGARUHI UNDERPRICING PADA SAHAM SAAT INITIAL PUBLIC OFFERING (IPO) Devi, Grace; Salim, Susanto
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.v7i2.33768

Abstract

This study aims to analyze empirically the factors that influence the level of underpricing that occurs in non-primary consumer goods sector companies carrying out an Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. A total of 38 samples were taken by purposive sampling technique. The independent variables used are underwriter reputation, firm size, board size and profitability. The processing technique for data is using multiple regression analysis with Eviews 12 program. The outcomes from this study indicate that the underwriter's reputation variable has a negative direction and has a significant effect on underpricing. Firm size and board size variables have a positive and insignificant relationship to underpricing, while the profitability variable has a negative and insignificant relationship to underpricing. The implication from this research is the need to choose underwriters with a good reputation so that they can perform their role optimally as intermediaries between issuers and investors and offers that occur benefit each party.
Co-Authors Aditya Pratama Aileen, Aileen Al Farishi, Ryandika Ramadhan Amanda, Gabriella Angelia, Shella Berlianty, Berlianty Christina Christina Cudivia, Vania Griselda Da Costa, Chelsea Abigail Rosaria Daryatno, Andreas Bambang Devi, Grace Dewani, Yunita Kho, Christian Klara Immanuel, Giovanni Kristi, Erin Natali, Oliviti Prasetiya, Amelia Christy Rudolf Lumbantobing, Rudolf Ruvi, Patricia Artya Sarumpaet, Elpina Susanto, Russel Andama Tarigan, Antje Irmella Tegas, Frans Westin, Thomas Wika Hanida, Wika Yensuari, Yensuari