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All Journal Akuntansi Krida Wacana Jurnal Akuntansi dan Manajemen RELEVAN : Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi Pancasila (JIAP) Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Akuntansi
Nelyumna
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Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Penjualan, Harga Pokok Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Periode 2018-2023 Kristina Hutahaean, Yonatan Bagindo Surya Febrianto Sianipar; Nelyumna; Ameilia Damayanti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8340

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh penjualan, harga pokok penjualan dan biaya operasional terhadap laba bersih. Penelitian ini menggunakan data sekunder yang dapat dilihat melalui laporan keuangan perusahaan berdasarkan website Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini yaitu perusahaan makanan dan minuman periode 2018-2023, dimana terdapat 17 perusahaan yang memenuhi standar kriteria penelitian. Pengujian menggunakan metode regresi linear berganda dengan alat olah SPSS versi 27. Hasil dari penelitian ini menunjukkan bahwa penjualan berpengaruh terhadap laba bersih. Sedangkan, harga pokok penjualan dan biaya operasional tidak berpengaruh terhadap laba bersih.
Peran mediasi ESG pada hubungan kepemilikan asing dan struktur modal: Moderasi likuiditas dan ukuran perusahaan Oktrivina, Amelia; Nelyumna; Sailendra; Atikah, Salma; Sujana, Aaliyah Putri
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.266

Abstract

This study aims to analyze the role of Environmental, Social, and Governance (ESG) as a mediating variable in the relationship between Foreign Ownership and Capital Structure, while considering Liquidity as a moderating variable and Firm Size as a control variable. A quantitative approach was employed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through the SmartPLS 4.0 application. The research sample consists of companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period that consistently reported ESG scores. The results indicate that foreign ownership has a positive influence on the implementation of ESG, while ESG strengthens the relationship between foreign ownership and capital structure. Thus, ESG serves as a partial mediating variable that links foreign ownership with corporate financing policy. Furthermore, liquidity is found to act as a moderating variable that enhances the relationship between foreign ownership and ESG. These findings highlight that foreign investors play an important role in encouraging the adoption of sustainability principles (ESG), which ultimately contributes to the efficiency of capital structure management. This research contributes to the development of sustainable finance literature and provides practical implications for corporate management and regulators to integrate ESG principles into financial policies and long-term business strategies.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024 Tasya Mega; Aulia, Tasya Mega; Gumilarsih, Basis; Nelyumna
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 1 (2025): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/0xrc2579

Abstract

This study aims to analyze the effect of liquidity, profitability, and leverage on financial distress, as well as the role of managerial ownership as a moderating variable in this relationship. This study employs a quantitative approach with a causal-comparative design. The population consists of manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sample was selected using purposive sampling, with a sample size of 32 companies. Data were analyzed using panel data regression with the assistance of EViews 12 software. The results indicate that liquidity and profitability have a positive effect on financial distress, while leverage has a negative effect on financial distress. Additionally, managerial ownership was found to moderate the relationship by weakening the effect of liquidity on financial distress, but it did not moderate the relationship between profitability and leverage on financial distress.
PENGARUH OPINION SHOPPING DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA PERIODE 2019-2023 Elisabeth, Hanna; Utami, Khalida; Nelyumna
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/h97vg326

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of opinion shopping and financialdistress on the acceptance of going concern audit opinions in property and real estate companies listed on theIndonesia Stock Exchange from 2019 to 2023. The sample was selected using purposive sampling, which resultedin 25 property and real estate companies that met the specified criteria. Hypothesis testing was conducted usinglogistic regression techniques with the assistance of SPSS version 27. The results showed that the practice ofopinion shopping had a significant negative effect on the acceptance of going concern audit opinions; meanwhile,financial distress had no significant effect on the acceptance of going concern audit opinions.
Co-Authors Ameilia Damayanti Anggita Nur Setyarini Atikah, Salma Aulia, Tasya Mega Basis Gumilarsih Cindy Anindya Damayanti Elisabeth, Hanna Endang Etty Merawati, Endang Etty Gumilarsih, Basis Khalida Utami Kristina Hutahaean, Yonatan Bagindo Surya Febrianto Sianipar LAILAH FUJIANTI Nadira Farafelita Hasmiralda Oktrivina, Amelia Sailendra Salsabila Diva Shanti Lysandra Sinaga, Kezia Sri Ambarwati Sujana, Aaliyah Putri Tasya Mega