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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Sricommerce: Journal of Sriwijaya Community Services Jurnal Informatika Ekonomi Bisnis Jurnal Multidisiplin Indonesia
Thamrin, Kemas Muhammad Husni
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

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The Effect of Intellectual Capital, Debt to Equity Ratio, Total Asset Turnover and Current Ratio on Profitability in LQ45 Companies Listed on the Indonesia Stock Exchange Khotimah, Maufiroh Titik; Adam, Mohamad; Widiyanti, Marlina; Thamrin, Kemas Muhammad Husni
Jurnal Multidisiplin Indonesia Vol. 3 No. 8 (2024): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v3i8.1781

Abstract

The purpose of this study is to obtain empirical evidence of Intellectual Capital, Debt to Equity Ratio, Total Asset Turnover, Current Ratio on Return on Asset listed on LQ45 the Indonesia Stock Exchange. The sampling technique used purposive sampling, the research samples obtained totaled 20 companies with quarterly research period from 2020-2022 so that there were 60 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is multiple regression analysis method. The results showed that IC and TATO has a significant positive effect on Profitability, DER and CR have no effect on profitability. The implication of this research is that companies must pay attention to IC and TATO that can affect profitability so that company profitability can increase.
Pengaruh Nilai Tambah Modal Intelektual Terhadap Kualitas Informasi Laporan Keuangan di Kepolisian Daerah Sumatera Selatan Kuncahyo, Heru; Yuliani, Yuliani; Thamrin, Kemas Muhammad Husni; Adam, Mohamad; Widiyanti, Marlina
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1530

Abstract

Penelitian ini menguji pengaruh nilai tambah modal intelektual terhadap kualitas informasi laporan keuangan pada kepolisian daerah sumatera selatan. Nilai tambah modal intelektual yang dimaksudkan dalam penelitian ini adalah human capital, structural capital, dan realitional capital. Ruang lingkup pada penelitian ini adalah Polda Sumsel dengan responden seluruh personil keuangan pada Satuan Kerja jajaran Polda Sumsel. Populasi dan sampel dalam penelitian ini yaitu seluruh personil keuangan pada Satuan Kerja jajaran Polda Sumsel. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah Data Primer. Hasil penelitian menyatakan bahwa nilai tambah modal intelektual berpengaruh positif dan signifikan terhadap kualitas informasi laporan keuangan di kepolisian daerah sumatera selatan.
Capability, Opportunity, dan Rationalization pada Kecurangan Laporan Keuangan dengan Income Tax Rate sebagai Efek Moderasi (Studi Empiris Perusahaan Non Keuangan yang Terdaftar di BEI 2020-2022) Triyani, Nur; Yusrianti, Hasni; Thamrin, Kemas Muhammad Husni
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13771

Abstract

This research aims to determine the influence and analyze the influence of capabilities, opportunities, and rationalization on the condition of financial statements and the role of income tax rates as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2020–2022 as the population in this study. The data in this study consisted of 207 observations determined using the purposive sampling method. Data collection uses documentation techniques collected from annual financial reports and annual reports. The analysis technique used is Moderated Regression Analysis (MRA) with Eviews. Based on the results of the regression test, capabilities and opportunities influence the condition of financial statements, while rationalization cannot influence the condition of financial statements. The results of the moderation regression show that the income tax rate is able to moderate opportunity, while other income tax rates are not able to moderate it. The practical implications of this research can provide information for stakeholders in decision making.
Co-Authors Akhmad Nazaruddin, Akhmad Andriana, Isni Basri, Michelle Foreski, Anggun HASNI YUSRIANTI Khotimah, Maufiroh Titik Kuncahyo, Heru Lina Dameria Siregar Marlina Widiyanti, Marlina Mavilinda, Hera Febria Mohamad Adam Muchtar, Ali Mutiara, Mirza Rizki Nofiawaty Nofiawaty Nurullah, Asfeni Raneo, Agung Putra Saputri, Nyimas Dewi Murnila Selfania, Fenni Susetyo, Didik Triyani, Nur WK, Wita Farla Yanti, Devie YULIA SAFTIANA, YULIA Yuliani Yuliani Yunita, Dessy