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All Journal Studia Economica: Jurnal Ekonomi Islam JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Review Pendidikan dan Pengajaran (JRPP) Methosika: Jurnal Akuntansi dan Keuangan Methodist Accounting and Business Journal Insight Management Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bisnis Net : Jurnal Ekonomi dan Bisnis JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Sustainable : Jurnal Akuntansi Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Journal of Trends Economics and Accounting Research Economic Reviews Journal Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Gemilang: Jurnal Manajemen dan Akuntansi Worksheet : Jurnal Akuntansi Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) JSE: Jurnal Sharia Economica Journal Accounting International Mount Hope Journal of Innovative and Creativity Edumaspul: Jurnal Pendidikan
Liza Novietta
Universitas Harapan Medan
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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Pengaruh Profitabilitas, Solvabilitas, dan Umur Perusahaan terhadap Audit Delay dengan Ukuran Perusahaan sebagai Pemoderasi Al-azhary, Intania Putri; M Karya Satya Azhar; Liza Novietta
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1421

Abstract

This study aims to determine the effect of profitability, solvency, and company age on audit delay with company size as moderation in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period with purposive sampling technique so that a research sample of 26 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period was obtained. This type of research uses associative research with a quantitative approach and uses secondary data. The data analysis technique uses multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that profitability has a negative effect on audit delay, while solvency and company age have no effect on audit delay. The MRA test results show that company size is unable to moderate the effect of profitability, solvency, and company age on audit delay.
FIRM VALUE DETERMINANTS OF MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE Novietta, Liza; Nurmadi, Ruswan
Accounting and Business Journal Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i2.3921

Abstract

The purpose of this research aimed to analyzed the effect of Profitability and Firm Size on Firm Value with Capital Structure as intervening variable. This research used secondary data, that were financial reports from manufacturing companies listed in Indonesia Stock Exchange (IDX) on the period of 2015-2019. The analysis method used was path analysis. Based on the results of this research showed that Profitability had significant effect to Capital Structure, Firm Size had significant effect to Capital Structure, Profitability had significant effect to Firm Value, Firm Size had significant effect to Firm Value, Capital Structure had significant effect to Firm Value, Capital Structure was able to mediate the relationship between Profitability on Firm Value, and Capital Structure was able to mediate the relationship between Firm Size on Firm Value in manufacturing companies listed in Indonesia Stock Exchange (IDX) on the period of 2015-2019.
The Effect Of Profitability And Liquidity On Firm Value With Dividend Policy As Moderating Variable Nurmadi, Ruswan; Novietta, Liza
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4061

Abstract

The purpose of this research aimed to analyze the effect of Profitability and Liquidity on Firm Value with Dividend Policy as moderating variable. This research used secondary data, which were financial reports from LQ-45 companies that were listed in the Indonesia Stock Exchange (IDX) on the period of 2015-2019. The analysis method used was moderated regression analysis. Based on the results of this research showed that the value of determination after moderation was greater than the value of determination before moderation, which meant that the moderating variable, Dividend Policy (PBV), can strengthen the influence of the Profitability (ROA) and Liquidity (CR) variables on the Firm Value (PBV) variable. Profitability (ROA) had a significant effect on Firm Value (PBV), Liquidity (CR) had a significant effect on Firm Value (PBV), Moderation 1 (DPR) could moderate the effect of Profitability (ROA) on Firm Value (PBV) and Moderation 2 (DPR) cannot moderate the effect of Liquidity (CR) on Firm Value (PBV).
ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTERPRISES: EFFECTIVE OR NOT? Nurmadi, Ruswan; Novietta, Liza
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i2.1020

Abstract

Micro, Small and Medium Enterprises (MSMEs) in economies around the world are very large. It's easy to start a business because the capital needed is not as big as if you are doing a big business, making the number of micro, small and medium entrepreneurs increase every year. Micro, small and medium entrepreneurs have proven their ability to survive in the midst of a financial crisis. Still, there are fundamental problems faced, namely how can the business survive, develop or even excel in competition? Meanwhile, one of the requirements of a capital borrower such as banking is that the business must have financial reports in accordance with financial accounting standards set by regulators. This study uses a literature review to see whether the Financial Accounting Standards for Micro, Small and Medium Enterprises are effective enough based on existing phenomena.
PENGARUH STRUKTUR ASET DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI sipa, Shiva Angelica; Liza Novietta; Ruswan Nurmadi
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.518

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Aset dan Risiko Bisnis terhadap Struktur Modal dengan Profitabilitas sebagai variabel moderasi. Jenis penelitian ini merupakan jenis penelitian asosiatif kausal dengan metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel dalam penelitian ini dengan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 66. Teknik analisis data penelitian ini menggunakan Moderated Regression Analysis (MRA) Hasil penelitian ini menunjukkan bahwa struktur aset berpengaruh terhadap struktur modal tetapi risiko bisnis tidak berpengaruh terhadap struktur modal. Profitabilitas tidak dapat memoderasi pengaruh struktur aset dan risiko bisnis terhadap struktur modal
Pengaruh Pertumbuhan Penjualan, Struktur Aset, Risiko Bisnis, dan Ukuran Perusahaan terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Shiva Angelica; Liza Novietta; Ruswan Nurmadi
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1560

Abstract

This study aims to analyze the effect of Sales Growth, Asset Structure, Business Risk, and Company Size on Capital Structure, with Profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. The type of research conducted is quantitative with a causal associative approach. The study population includes all manufacturing companies listed on the IDX during that period. Sampling was carried out using the purposive sampling method, resulting in 66 companies observed for five consecutive years, so that the total sample obtained was 330. The analysis methods applied in this study include Descriptive Statistical Analysis, Classical Assumption Test, Hypothesis Test, Multiple Linear Regression Analysis, and Moderated Regression Analysis (MRA). The results of the study indicate that Sales Growthand Asset Structure have a significant effect on Capital Structure, while Business Risk and Company Size do not affect Capital Structure. In addition, Profitability cannot moderate the relationship between Sales Growth, Asset Structure, Business Risk, and Company Size on Capital Structure.
Pengaruh Struktur Modal terhadap Kinerja Keuangan Perusahaan pada Grup Indofood Periode 2020-2024 Rachmad Dharmawan; Liza Novietta
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2624

Abstract

This research was conducted to determine how the capital structure affects the company's financial performance during the period 2020 to 2024. In this case, the capital structure is evaluated through two main indicators, namely the Debt to Equity Ratio (DER) and the Debt to Asset Ratio (DAR). Meanwhile, financial performance is evaluated based on two important measures: Return on Assets (ROA) and Return on Equity (ROE). The approach used in this research is quantitative with a combination of descriptive and verification analysis. The data source comes from the annual financial reports of six Indofood subsidiaries listed on the Indonesia Stock Exchange. To test the relationship between variables, multiple linear regression evaluation is used which is equipped with a classical assumption test to ensure the validity of the model used. From the evaluation results, it was found that the capital structure has a significant impact on financial performance, both when tested as a whole and per indicator. DER shows a positive relationship with ROE, which means that the greater the debt to equity ratio, the higher the potential profit obtained by shareholders. Conversely, DAR turns out to have a negative relationship with ROA. This shows that the greater the proportion of debt to total assets, the company's efficiency in generating profits tends to decrease. The conclusion of this finding highlights the importance of the right capital structure management strategy. Companies need to maintain a balance between the use of debt and equity in order to increase profitability without reducing overall operational efficiency.
Pengaruh Green Accounting, Kinerja Lingkungan, Perputaran Total Aset terhadap Nilai Perusahaan, Profitabilitas sebagai Moderasi Dilla Armeice; Ruswan Nurmadi; Liza Novietta
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i2.326

Abstract

The purpose of this research was to analyze the role of profitability in moderating the relationship green accounting, environmental performance, and total asset turnover on firm value in the 2019-2023 food and beverage subsector. All food and beverage companies listed on the Indonesia Stock Exchange (IDX) in that period became the research population. The purposive sampling technique resulted in 80 companies. Analyzed were using Descriptive Statistics, Classical Assumption Tests, Hypothesis Testing, and Moderated Regression Analysis (MRA).The result show that green accounting has a negative and significant effect on firm value, while environmental performance has a positive and significant effect.Total asset turnover does not significantly affect firm value. Furthermore, profitability is proven to moderate the relationship between green accounting and environmental performance with firm value but does not moderate the effect of total asset turnover. Based on these findings, green accounting plays a role in influencing firm value, although it is not the primary factor determining investors assessments. The implementation of environmental performance is more widely perceived as a form of social responsibility and sustainability that enhances public trust and market value. Meanwhile, efficiency in asset utilization through total asset turnover is not considered a key determinant in increasing firm value.
Pengaruh Investment Opportunity Set, Return on Asset dan Kepemilikan, Manajerial terhadap Kebijakan Dividen dengan Likuiditas sebagai, Variabel Moderasi: : Studi kasus pada Perusahaan Manufaktur yang, terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Nanda Putri Mawarda; Desi Ika; Liza Novietta
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.124

Abstract

This study aims to determine the influence of Investment, Opportunity Set, Return On Asset and Ownership Managerial against Policy, Dividend, with Liquidity as Variable Moderation on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research is a type of associative research. The number of samples in this study amounted to 36 companies from 216 populations during the 5th consecutive year of observations so the total sample was 180 observational data. The analysis technique used is Moderated Regression Analysis (MRA). In this case researchers used residual testing methods. Data collection techniques are using literature studies and documentation through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results showed that Investment Opportunit Set (IOS) had a positive but not significant effect on Dividend Policy (DPR), Return On Assets (ROA) had a negative and insignificant effect on Dividend Policy (DPR), Managerial Ownership (KM) had a negative and insignificant effect on Dividend Policy (DPR), Liquidity (CR) had a negative and insignificant effect on Dividend Policy (DPR), Liquidity (CR) cannot moderate the effect of Investment Opportunity Set (IOS) on Dividend Policy (DPR), Liquidity (CR) cannot moderate the effect of Return On Asset (ROA) on Dividend Policy (DPR), Liquidity (CR) cannot moderate the effect of Managerial Ownership (KM) on Dividend Policy (DPR) in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period.
PENGARUH LIKUIDITAS, STRUKTUR ASET, DAN KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Lubis, Aniza R.; Nurmadi, Ruswan; Novietta, Liza
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.33707

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, struktur aset, dan kepemilikan manajerial terhadap struktur modal dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Metode penelitian yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 82 perusahaan yang terdiri dari 25 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis dengan menggunakan alat analisis SPSS 26. Hasil penelitian ini menunjukkan bahwa likuiditas dan struktur aset berpengaruh signifikan terhadap struktur modal, dan kepemilikan manajerial tidak berpengaruh signifikan terhadap struktur modal. Ukuran perusahaan mampu memoderasi pengaruh likuiditas dan kepemilikan manajerial, tetapi ukuran perusahaan tidak mampu memoderasi pengaruh struktur aset terhadap struktur modal.
Co-Authors Al-azhary, Intania Putri Andi Marwan Elhanafi Annisa Fadhillah Archenia, Shellfin Iqlima Arief, Muhammad Aulia Zulfa Azwansyah Habibie, Azwansyah Cut Alya Djafar Desi Ika Desi Ika Desi Ika Desi Qonita Dhenita, Javirah Dilla Armeice Fatina, Amira Ika, Desi Ilham Ramadhan Nasution Iman Indrafana KH Indriyani, Lisa Kersna Minan Listiorini Lubis, Aniza R. M Karya Satya Azhar M Rangga Arofhy Mawarda, Nanda Putri Melva Saidah Tanjung Muhammad Karya Satya Azhar Muhammad Ridwan Fatahillah Nanda Putri Mawarda Naufal Hirmawan Tarihoran Ningsih, Indah Ramada Nurasiyah, Nurasiyah Nurhasanah Nurhasanah Pitri Afriani Rachmad Dharmawan Rizki Fillhayati Rambe Rizki Fillhayati Rambe Ruswan Nurmadi Saputra, Muhammad Zein Shiva Angelica sipa, Shiva Angelica Siregar, Rosyidah Tommy Tommy Yani Suryani Yani Suryani