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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi EKONOMIS : Journal of Economics and Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Kajian Bisnis STIE Widya Wiwaha JURNAL EKONOMI SAKTI (JES) Jurnal Riset Manajemen dan Bisnis Jurnal Literasi Akuntansi Journal Competency of Business Jurnal Economica: Media Komunikasi ISEI Riau Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Dan Manajemen
Teguh Erawati
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING: STUDI EMPIRIS DI BEI Jove Vernando; Teguh Erawati
Jurnal Riset Manajemen dan Bisnis Vol. 15 No. 1 (2020): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v15i1.87

Abstract

ABSTRACT This study aims to examine whether capital structure influences firm size, firm size influences firm value, capital structure influences firm value with firm size as an intervening variable.This study sampled manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in conducting this research is secondary data in the form of the company's annual financial statements. During the 2016-2018 period, there were 81 samples in the property sector. The sampling method used in this study was purposive sampling. Namely the sampling method determined by researchers in accordance with certain criteria. Property sector companies are 29 sample companies. Data were analyzed using path analysis. The results of the study include (1) Company size has significant positive effect on firm value, (2) company size has significant positive effect on capital structure, (3) capital structure has significant positive effect on firm value, (4) Company size has significant positive effect on company value with Capital Structure as an intervening variable. Keywords: company size, company value, capital structure ,path analysis ABSTRAK Penelitian ini bertujuan untuk menguji apakah struktur modal berpengaruh tehadap ukuran perusahaan, ukuran perusahaan berpengaruh terhadap nilai perusahaann, struktur modal berpengaruh terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel intervening. Penelitian ini mengambil sampel perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan dalam melakukan penelitian ini merupakaan data sekunder berupa laporan keuangan tahunan perusahaan. Selama periode 2016-2018, terdapat 81 sampel disektor property. Metode penentuan sampel digunakan dalam penelitian ini adalah purposive sampling. Yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu. Perusahaan sektor property adalah 29 sampel perusahaan. Data dianalisis dengan menggunakan path analysis. Hasil penelitian meliputi (1) Ukuran Perusahaan berpengaruh positif signifikan terhadap Nilai Perusahaan, (2) ukuran perusahaan berpengaruh positif signifikan terhadap Struktur Modal, (3) struktur modal berpengaruh positif signifikan terhadap nilai perusahaan, (4) Ukuran Perusahaan berpengaruh positif signifikan terhadap Nilai Perusahaan dengan Struktur Modal sebagai variabel intervening. Kata kunci: ukuran perusahaan , nilai perusahaan, struktur modal, path Analysis
PENGARUH RISIKO KREDIT, LIKUIDITAS, PROFITABILITAS PADA KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI Cicilia Juari; Teguh Erawati
Jurnal Riset Manajemen dan Bisnis Vol. 15 No. 1 (2020): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v15i1.89

Abstract

ABSTRACT This study aims to examine whether credit risk, liquidity and profitability affect financial performance. This study took a sample of banking companies listed on the Indonesian stock exchange from 2016-2018 and the sampling technique used purposive sampling. The amount of data processed is 45 data. The results showed that credit risk has a negative and significant effect on financial performance, liquidity has a negative and significant effect on financial performance, and profitability has a positive and significant effect on financial performance. Keywords: Credit Risk, Liquidity, Profitability, Financial Performance. ABSTRAK Penelitian ini bertujuan untuk menguji apakah risiko kredit, likuiditas dan profitabilitas mempengaruhi kinerja keuangan. Penelitian ini mengambil sampel perusahaan perbankan yang terdaftar di bursa efek Indonesia dari tahun 2016-2018 dan teknik pengambilan sampel menggunakan purposive sampling. Jumlah data yang diolah adalah 45 data. Hasil penelitian menunjukkan bahwa risiko kredit memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan, likuiditas memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan, dan profitabilitas memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Kata kunci: Risiko kredit, Likuiditas, Profitabilitas, Kinerja keuangan.
Hubungan Kualitas Aset, Rasio Kecukupan Modal, dan Efisiensi Terhadap Tingkat Kesehatan Bank Teguh Erawati; Isbah Kul Kariyah
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1455

Abstract

Banking institutions have influence on economic growth, so it must be ensured that banks are in a healthy condition. Lending that exceeds the maximum lending limit and only focuses on related businesses is the reason for the decline in bank health. This study aims to examine the relationship between asset quality, capital adequacy ratio, and efficiency to the soundness level of a bank. The data used in this study is secondary data in the form of financial statements of commercial banks listed on the IDX for 4 years from 2019-2022. The method used for sampling is purposive sampling method with a total population of 47 banks in the banking sector. The resulting sample is 64 data from 16 banks. The data analysis technique used in this study uses multiple linear regression techniques. The results of the regression test show that the capital adequacy ratio has no effect on the soundness of a bank, while asset quality and efficiency have a positive effect on the soundness of a bank.
PENGARUH CAPITAL INTENSITY TERHADAP TAX AGGRESSIVENESS DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Teguh Erawati; Sri Mairani Julina
Jurnal Akuntansi Dan Manajemen Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i2.160

Abstract

This research aims to examine the effect of capital intensity on tax aggressiveness with corporate social responsibility as a moderating variable. The data used in this research is secondary data by taking samples from manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018 - 2021 period. Sample selection was carried out using a purposive sampling method from 140 companies that went public and obtained 38 samples that met the requirements. The research results show that capital intensity has a positive effect on tax aggressiveness, but corporate social responsibility as a moderating variable cannot moderate the effect of capital intensity on tax aggressiveness.
Co-Authors Angela Yuanita Seku Wea Anika Novitasari Anita Primastiwi Antonius Sahaduta Hamanay Beatrix Yarsilva Jega Benget Sardo Sinaga Budi Gunawan Cicilia Juari Danang Kurniawan, Danang Dewinda Amalia Syahputeri Dinda Ayu Nur Anisa Dita Nur Raifah Epsilandri Septyarini Feby Al Ghafuur Icha Felicia Isbah Kul Kariyah Jove Vernando Kristianus Ronaldo Jemani Maria Barek Welan Muhammad Hafizh Ilham Nur Anita Chandra Putry Rizka Nur Hanifah Safira Nurul Fajriati Salsabila, Unik Hanifah Sisilia Stefani Wuarlela Sri Mairani Julina Sukma Mindra Susanti Susanti Uum Helmina Chaerunisak Vincensia Adelia Bulu Widia Astuti Wihastinelahi Wihastinelahi Yunita Dete