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All Journal Akuntansi Krida Wacana Economic Reviews Journal Journal of Social And Economics Research Jurnal Akuntansi journal of social and economic research Jurnal Serina Abdimas
Sufiyati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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DAMPAK LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Sofia Prima Dewi; Merry Susanti; Liana Susanto; Sufiyati
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this study is to obtain empirical evidence whether leverage has a negative impact on profitability, whether liquidity has a negative impact on profitability, and whether sales growth has a positive impact on profitability. The population is all manufacturing companies consistently listed on the Indonesia Stock Exchange during the 2016-2019 period. Purposive sampling was used as a sampling technique. The data is processed using EVIEWS. Research on 111 data shows that leverage has a negative impact on profitability, liquidity does not have a negative impact on profitability, and sales growth does not have a positive impact on profitability. Keywords: profitability, leverage, liquidity, sales growth
EFEK PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Liana Susanto; Sufiyati; Merry Susanti; Sofia Prima Dewi
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Jurnal Akuntansi

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Abstract

The research is aimed to obtain empirical evidence whether profitability, leverage, and firm size have an effect on firm value. Non-financial companies listed on the Indonesia Stock Exchange during the 2017-2019 period are used as the population. Purposive sampling was used as a sampling technique. The sample obtained is as many as 85 companies. The data is processed using EVIEWS. This research finds that profitability has no negative effect on firm value, leverage has a positive effect on firm value, and firm size has a negative effect on firm value. Keywords: Firm Value; Profitability; Leverage; Firm Size
DAMPAK LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Sofia Prima Dewi; Merry Susanti; Liana Susanto; Sufiyati
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2166

Abstract

The purpose of this study is to obtain empirical evidence whether leverage has a negative impact on profitability, whether liquidity has a negative impact on profitability, and whether sales growth has a positive impact on profitability. The population is all manufacturing companies consistently listed on the Indonesia Stock Exchange during the 2016-2019 period. Purposive sampling was used as a sampling technique. The data is processed using EVIEWS. Research on 111 data shows that leverage has a negative impact on profitability, liquidity does not have a negative impact on profitability, and sales growth does not have a positive impact on profitability. Keywords: profitability, leverage, liquidity, sales growth
EFEK PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Liana Susanto; Sufiyati; Merry Susanti; Sofia Prima Dewi
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i2.2186

Abstract

The research is aimed to obtain empirical evidence whether profitability, leverage, and firm size have an effect on firm value. Non-financial companies listed on the Indonesia Stock Exchange during the 2017-2019 period are used as the population. Purposive sampling was used as a sampling technique. The sample obtained is as many as 85 companies. The data is processed using EVIEWS. This research finds that profitability has no negative effect on firm value, leverage has a positive effect on firm value, and firm size has a negative effect on firm value. Keywords: Firm Value; Profitability; Leverage; Firm Size
Faktor-Faktor yang Mempengaruhi Kinerja Keuangan dengan Moderasi Pengungkapan CSR pada Perusahaan di Industri Pertambangan Indonesia Cassandra Lee; Sufiyati
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.466

Abstract

The study aims for empirical evidence about the effect of managerial ownership, institutional ownership, and leverage as independent variables on dependent variable as financial performance with a moderating variable in the form of CSR disclosure in the mining industry listed on the Indonesia Stock Exchange for 2018-2022. Managerial ownership in this study is measured by dividing the number of managers who own shares in the company by number of ordinary shares outstanding. Institutional ownership in this research is measured dividing the number of institutions that own shares in the company by number of ordinary shares outstanding. Leverage in this study is measured by the Debt to Assets Ratio (DAR) which is calculated by dividing total liabilities by total assets. CSR Disclosure in this study is measured by dividing the number of CSR disclosed by total number of CSR. Financial performance in this study is measured by the Return on Assets Ratio (ROA) which is calculated by dividing net income by total assets. The total sample for this research was 10 companies, where the sample was selected using a purposive sampling method. This research data was analyzed using multiple linear regression analysis techniques processed with SPSS 23.0. The results of this research show that institutional ownership has a significant positive influence on financial performance and CSR disclosure is able to moderate the negative influence of institutional ownership and leverage on the company's financial performance, while managerial ownership and leverage do not have a significant influence and CSR disclosure is unable to moderate the influence of managerial ownership on financial performance.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2023 Christina Aquerella; Sufiyati
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.888

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana dampak Sustainability Report Disclosure dan Intellectual Capital terhadap Kinerja Perusahaan yang diukur melalui Return on Assets. Penelitian ini menggunakan data sekunder dengan total sampel yang digunakan sebanyak 26 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2023, sehingga diperoleh 52 observasi yang dipilih menggunakan metode purposive sampling. Data dianalisis menggunakan perangkat lunak SPSS (Statistical Package for the Social Sciences) versi 25.0 dengan pendekatan regresi linier berganda. Hasil penelitian menunjukkan bahwa sustainability report lingkup lingkungan serta structural capital value added memiliki pengaruh positif dan signifikan terhadap kinerja perusahaan. Sebaliknya, sustainability report lingkup sosial menunjukkan pengaruh negatif yang signifikan. Sementara itu, sustainability report lingkup ekonomi, value added human capital, dan value added capital employed tidak menunjukkan pengaruh yang signifikan terhadap kinerja perusahaan.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2023 Christina Aquerella; Sufiyati
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.888

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana dampak Sustainability Report Disclosure dan Intellectual Capital terhadap Kinerja Perusahaan yang diukur melalui Return on Assets. Penelitian ini menggunakan data sekunder dengan total sampel yang digunakan sebanyak 26 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2023, sehingga diperoleh 52 observasi yang dipilih menggunakan metode purposive sampling. Data dianalisis menggunakan perangkat lunak SPSS (Statistical Package for the Social Sciences) versi 25.0 dengan pendekatan regresi linier berganda. Hasil penelitian menunjukkan bahwa sustainability report lingkup lingkungan serta structural capital value added memiliki pengaruh positif dan signifikan terhadap kinerja perusahaan. Sebaliknya, sustainability report lingkup sosial menunjukkan pengaruh negatif yang signifikan. Sementara itu, sustainability report lingkup ekonomi, value added human capital, dan value added capital employed tidak menunjukkan pengaruh yang signifikan terhadap kinerja perusahaan.
Pengaruh Struktur Kepemilikan dan Profitabilitas terhadap Manajemen Laba pada Consumers Cyclical Industry Adira Annastasia Boewono; Sufiyati
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.472

Abstract

Publication and disclosure of information to the general public are of particular concern to management because the company wants to show good performance and image that will have a long-term impact on the company. The component in the financial report that is first highlighted by stakeholders is related to profit. Thus, companies often take profit management actions only to manipulate profits as a reflection of good company performance. Many factors influence companies to carry out profit management such as ownership structure and company profitability. The study aims to examine the effect of managerial ownership, institutional ownership, and profitability on profit management in the non-primary goods industry listed on the IDX in 2018-2022. The sample uses data from 47 companies from a total population of 151 companies. The study uses descriptive statistics with quantitative methods. So, this study is a secondary study because the data used in the study uses data from the company's financial statements and annual reports. Sampling using purposive sampling because there are established criteria. The results of the study state that there is a significant influence of managerial ownership and institutional ownership on profit management. Meanwhile, the profitability variable does not have a significant influence on profit management.
Faktor – Faktor yang Mempengaruhi Peringkat Obligasi Aurora Rose Marie; Sufiyati
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.484

Abstract

The research was conducted to examine the influence of Company Size, Debt to Equity Ratio, Profitability, and Liquidity on Company Bond Ratings in the Financing Institutions Subsector. The research uses a descriptive method with sample selection in the form of nine companies operating in the non-banking financial industry, especially in the financial institution sub-sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. Data analysis in the research uses descriptive analysis testing, multiple determination coefficient testing, hypothesis testing, and classical assumption testing with the help of statistical tools in the form of SPSS 26.0. Through the research carried out, the results obtained are as follows: 1) Partially, Company Size has a positive and significant influence on the bond rating value 2) Partially, the Debt to Equity Ratio has a negative and significant influence on the bond rating value 3) Partially, Profitability does not have a significant influence on the bond rating value 4) Partially, Liquidity does not have a significant influence on the bond rating value 5) Simultaneously, the Company Size, Debt to Equity Ratio, Profitability, and Liquidity variables have a significant influence on the Bond Rating variable.  
Faktor – Faktor yang Berpengaruh Terhadap Kinerja Perusahaan Angelia Sundari; Sufiyati
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.531

Abstract

This research aims to explore the impact of company size, earnings management and audit committee variables on the performance of a company in the non-cyclical consumer sector that has been listed on the Indonesia Stock Exchange (BEI) forum between 2018 and 2022. The process carried out in The following research uses the Nonprobability Sampling method to determine the sample and Purposive Sampling for sample design, in accordance with the specified criteria. Data analysis in this research used IBM SPSS version 25 software. The research shows that company size has no significant effect on company performance. Management also has no significant effect on company performance, while the audit committee has a significant negative impact on company performance variables. These findings provide guidance for practitioners to increase the effectiveness of their steps in an effort to improve company performance, with the hope of providing a positive impact on the growth and continuity of their business.
Co-Authors Adira Annastasia Boewono Angelia Sundari Aurora Rose Marie Cassandra Lee Christina Aquerella Dewi, Maria Ricardona Puspita Gracella, Michelle Liana Susanto Merry Susanti Setiawan, Levina Sofia Prima Dewi Tania, Wynne Dea Aprillia Tania