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Febrianto, Hendra Galuh
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Tangerang
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Strategi Pengelolaan Leverage, Investment Opportunity Set, dan Profitabilitas untuk Meningkatkan Kualitas Laba pada Perusahaan Manufaktur di BEI Febrianto, Hendra Galuh; Fitriana, Amalia Indah
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 3 (2024): Juli
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i3.15663

Abstract

Penelitian ini bertujuan untuk menguji pengauh Leverage, Investment Opportunity Set (IOS), dan Profitabilitas terhadap Kualitas Laba. Leverage yang diukur menggunakan debt to equity ratio, Investment Opportunity Set (IOS) diukur menggunakan MV/BVA (market value of book to asset value), dan Profitabilitas yang diukur menggunakan return on assets. Sedangkan Kualitas Laba diukur menggunakan Earning Quality (EQ). Penelitian ini menggunakan jenis penelitian kuantitatif. Teknik pengambilan sampel menggunakan menggunakan metode purposive sampling. Sehingga didapatkan sampel 10 perusahaan dari 26 perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia (BEI) selama periode 2017 – 2021. Metode analisis data yang digunakan adalah metode analisis regresi linier berganda. Berdasarkan hasil penelitian yang telah dilakukan menunjukkan bahwa: (1) Leverage tidak memiliki pengaruh terhadap Kualitas laba, (2) Investment Opportunity Set (IOS) tidak memiliki pengaruh terhadap kualitas laba , (3) Profitabilitas memiliki pengaruh terhadap Kualitas Laba
Non-debt tax shield as a moderator in capital structure: evidence from Indonesia Santiana; Pambudi, Januar Eky; Febrianto, Hendra Galuh
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.43959

Abstract

Purpose: Research examines impact of growth potential, liquidity, also business risk on capital structure, with non-debt tax shield (NDTS) acting as  moderating factor in businesses listed on Indonesia Stock Exchange (IDX). Methodology/approach: Reserach uses quantitative approach with secondary data from financial statements of firms in technology industry are registered on IDX. Analysis technique employs panel data regression also Moderated Regression Analysis (MRA), using purposive sampling. Findings: The results show that business risk and growth opportunity don’t affect capital structure, while liquidity has positive effect on capital structure. Additionally, NDTS moderates the impacts of growth potential and liquidity rather than the impact of business risk on capital structure. Practical and Theoritical contribution/Originality: Research enriches the capital structure literature by extending NDTS as a moderating variable. Practically, it provides insights for technology companies in optimizing financing decisions based on business risk, growth opportunity, liquidity.on business risk, growth opportunitiy, and liquidity. Research Limitation: This study has limitations related to limited literature on NDTS, measurement constraints that may not fully reflect actual conditions, and given a somewhat short observation time and sample size, which restrict generalizability.
Moderasi Cash Holding terhadap Determinan Keputusan Hedging Perusahaan Industri Dasar dan Kimia di Indonesia Nurmaliza Oktaviani; Hamdani; Sustari Alamsyah; Hendra Galuh Febrianto
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8619

Abstract

Tujuan penelitian ini untuk mengkaji apakah profitabilitas, likuiditas, dan ukuran perusahaan mempengaruhi keputusan hedging pada perusahaan sektor industri dasar dan kimia yang tercatat di Bursa Efek Indonesia (BEI) tahun 2020-2024 dengan menambahkan variabel moderasi yaitu cash holding. Perusahaan ini dipilih karena memiliki risiko eksposur yang tinggi terhadap fluktuasi harga komoditas global dan fluktuasi nilai tukar mata uang asing. Sampel terdiri dari 26 perusahaan dengan 130 data observasi, yang mana purposive sampling digunakan untuk pemilihan sampel yang sesuai dengan kriteria. Selain itu, data sekunder yang digunakan dalam penelitian ini berupa laporan tahunan dan keuangan perusahaan yang diakses melalui situs web resmi BEI dan masing-masing perusahaan. Penelitian ini menggunakan software eviews13 dengan menggunakan regresi logistik sebagai metode analisis data. Hasil analisis menunjukkan bahwa ukuran perusahaan dan cash holding memengaruhi keputusan hedging secara positif dan signifikan. Sebaliknya, kebijakan itu tidak terbukti secara signifikan dipengaruhi oleh profitabilitas dan likuiditas. Selain itu, cash holding tidak memoderasi pengaruh profitabilitas dan likuiditas terhadap keputusan hedging. Namun, mampu memoderasi dengan cara memperlemah pengaruh ukuran perusahaan terhadap keputusan hedging. Ini membuktikan bahwa, berbeda dengan instrumen derivatif, perusahaan besar dengan cadangan kas yang besar biasanya mengandalkan perlindungan internal. Hasil ini diharapkan dapat membantu perusahaan membuat strategi lindung nilai yang efektif di tengah ketidakpastian pasar.
CSR moderation in the relationship between green investment, CEO gender, environmental cost, and firm value Febrianto, Hendra Galuh; Priharta, Andry; Hakim, Luqman; Fitriana, Amalia Indah; Ali, Ahmad Fariz bin
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art13

Abstract

This study examines the impact of green investment, CEO gender leadership, and environmental expenses on business value, with corporate social responsibility (CSR) serving as a moderating factor. A quantitative methodology was used, with panel data from 11 industrial sector firms listed on the Indonesian Stock Exchange between 2020 and 2024. The sample was selected via purposive sampling, and the data were analysed using panel regression in Stata 17. The findings show that green investment, the presence of a CEO gender, and environmental charges all have a significant positive impact on firm value. Furthermore, CSR measured according to the Global Reporting Initiative (GRI) Standards 2021 strengthens the links between green investment and company value, CEO gender leadership and firm value, and environmental costs and firm value. These findings emphasise the strategic importance of CSR in increasing the value relevance of sustainability programs and gender-inclusive leadership. The study contributes to the growing literature on ESG (Environmental, Social, and Governance) by presenting empirical findings from an emerging market environment.
FOMO and Interactive Live Streaming on Customer Loyalty TikTok: Moderating Role of Pocket Money and Perceived Ease of Use Ismayudin Yuliyzar; Cahyani Kurniastuti; Nursimah Dara; Abdul Rauf; Hendra Galuh Febrianto; Mona Fairuz Ramli
MIX: JURNAL ILMIAH MANAJEMEN Vol. 16 No. 1 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i1.019

Abstract

The explosive growth of TikTok Live Shop in Indonesia has made understanding the drivers of impulse buying among young consumers a research priority of urgent importance. This study examines how psychological factors, such as Fear of Missing Out (FOMO), and platform features, including Interactivity, influence impulsive purchasing decisions, while also considering the moderating roles of financial constraints (allowance) and user experience (perceived ease of use). Data was collected from university students in Tangerang and analyzed using Structural Equation Modeling (SEM). The results confirm that both FOMO and Interactivity are significant drivers of impulse buying. Notably, the study reveals that a user-friendly platform and higher disposable allowance can intensify these effects. The research offers a novel contribution by integrating financial and technological moderators into a single framework for live streaming commerce, providing critical insights for marketers, platform designers, and consumer protection advocates seeking to navigate the ethical complexities of this rapidly evolving digital marketplace.
Comparative Analysis of The Performance of The Composite Stock Price Index (IHSG) With the Indonesian Sharia Stock Index (ISSI) During The Covid-19 Pandemic Mikrad Mikrad; Agung Budi; Hendra Galuh Febrianto
International Journal of Management Science and Information Technology Vol. 3 No. 1 (2023): January - June 2023
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i1.1107

Abstract

The objective of this study is to determine whether there is a difference in performance between the conventional stock index and the Islamic stock index. If the performance is different, what is the magnitude of the difference. This research is important to be done to be used as a reference and also a preference for the community to determine which investment instrument is the right one and will be profitable for them. This type of research is comparative. The method used in this study is a quantitative method with secondary data. Secondary data will be accessed through the official website. Secondary data is then processed so that it can provide the right conclusions. The results of this study indicate that there is no significant difference between the conventional stock index and the Islamic stock index in terms of Sharpe's performance. However, there is a significant difference between the conventional stock index and the Islamic stock index in terms of Treynor and Jensen's performance.
Co-Authors Abdul Karim, Abdul Karim Abdul Rauf Abdul Rauf Agung Budi agung budi Ahmad Zaki Mubarok, Ahmad Zaki Ali, Ahmad Fariz bin Amalia Indah Fitriana Andi Kusuma Negara Andi Kusuma Negara Atthariqiyah, Yuliani Azka, Melati Basuki Basuki BASUKI BASUKI Cahyani Kurniastuti Cahyani, Ajeng Eka Dede Sunaryo Dede Sunaryo Dede Sunaryo Dhea Zatira Dhea Zatira Dhea Zatira Dhea Zatira, Dhea Zatira Eko Narto Utomo Eky Pambudi, Januar Elsa Fauzia Eni Suharti Erdawati, Lena Fazira, Rabitha Felina C Young, Felina C Young Fitriana, Amalia Indah Hamdani Hamdani . Hamdani Hamdani Hamdani Hamdani Haq, Saiful Hendi Eka Sumarga Humairoh Imam Hidayat Indra Gunawan Siregar Ismayudin Yuliyzar Januar Eky Pambudi Kartaloğlu, Mikail Komalasari Komalasari Komalasari Komalasari Lena Erdawati Lisdewi Mulyati Luqman Hakim Mega Diana Mikail Kartaloğlu Mikrad mikrad Mona Fairuz Ramli Mubarok, Ahmad Zakki Nazwa Hamidah Negara, Andi Kusuma Nurholisoh, Nurholisoh Nurmaliza Oktaviani Nursimah Dara Pambudi, Januar Eky Pamungkas, Triadi Pangesti, Faralia Abdi Pratiwi, Linda Dwi Priharta, Andry Priyatna, Eka Hendra Priyo Susilo Priyo Susilo Puspa Lestari R. Fatia Aisyah Nanda Taufik Rd Roro Anggraini Soemadi Rohmansyah, Budi Rohmansyah, Budi Sandrina Dehavilan Santiana Sari, Riski Ulan Selvitriana Selvitriana Siregar, Indra Gunawan Siti Chanifah Siti Nurhaliza Soemadi, Rd Roro Anggraini Solikhatun Annisa Sonia Nadia Muslimah Sukma Maulana Sumarga, Hendi Eka Sunaryo, Dede Sustari Alamsyah Sustari Alamsyah Tekni Megaster Utomo, Eko Narto Wahyunita, Tiara Yuana Fasya Purnamasari, Yuana Fasya Purnamasari Zhafirah, Adzra