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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi AKSES: Jurnal Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Transparansi Jurnal Ilmiah Ilmu Administrasi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Jurnal Abdi Insani Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ekuilnomi Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Research Student RESLAJ: Religion Education Social Laa Roiba Journal JER Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa J-CEKI
Menik Indrati
Universitas Esa Unggul
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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PENGARUH STRUKTUR MODAL, PERPUTARAN ASET TERHADAP KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI: Bahasa Indonesia Laurencia, Noviana; Indrati, Menik
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.382

Abstract

Company performance can be seen through financial reports. The uncertainty of NPM each year is a consideration to see the factors that have an influence. This research was conducted with the aim of exploring the impact of capital structure and asset turnover using company size as a moderating variable on company performance. There are 35 samples that meet the criteria from a total population of 57 companies with research objects as main board companies in the non-cyclical consumer sector for the period 2020 - 2022. This research uses the moderated regression analysis (MRA) method using the help of statistical analysis tools. The research results show that the variables capital structure, asset turnover, company size, company size which moderates capital structure, and company size which moderates asset turnover simultaneously influence company performance. The capital structure variable has a positive effect on company performance. The asset turnover variable has a negative effect on company performance. The company size variable is unable to moderate the influence of capital structure on company performance and the influence of asset turnover on company performance. This research can be a consideration for external parties to pay more attention to the size of the company's debt and see how effectively the company's assets can work, to maximize its performance. For companies to be able to make efforts to prevent increasing company risks and maximize resources to be able to utilize company assets optimally.
Pengaruh Leverage, Firm Size, dan Free Cash Flow terhadap Dividend Policy dengan Profitability sebagai Variabel Mediasi Yunia Andini; Menik Indrati
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 5 No. 1 (2023): Maret : Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v5i1.576

Abstract

This study aims to analyze the effect of Leverage, Firm Size, Free Cash Flow on Dividend Policy with Profitability as a mediating variable. Dividend policy reflects the purpose of financial management in which the company manages fund income and allocates funds to achieve company value, namely shareholder prosperity share. The sampling technique used is a purposive sampling technique by establishing a number of criteria. In this study, there were 8 companies that met the criteria from a total observation of 73 companies with research objects in the property and real estate subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2016 to 2021. The data processing technique used was multiple linear regression with SPSS application assistance. The results of the study show that leverage, firm size, free cash flow and profitability have a simultaneous effect on dividend policy. Leverage has a negative effect on dividend policy. Firm size has no effect on dividend policy and free cash flow has a positive effect on dividend policy. Profitability does not moderate the effect of leverage and firm size on dividend policy, but positively mediates the effect of free cash flow on dividend policy.
THE EFFECT OF SOLVENCY, FIRM SIZE, OPERATING CASH FLOW, MANAGERIAL OWNERSHIP ON STOCK RETURN: Pada Perusahaan Sektor Infrastruktur Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Roffai, Muhammad; Indrati, Menik
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 2 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze Solvency, Firm Size, Operating Cash Flow, Managerial Ownership on Stock Return. There are four independent variables in this study, namely Solvency (DER), Firm Size (Size), Operating Cash Flow (OCF), Managerial Ownership (MO), and the dependent variable is Stock Return (SR). There are 31 companies that meet the criteria from a total of 65 observations with the object of research on infrastructure sector companies listed on the IDX for the 2020-2022 period. The results of this study indicate that the variables Solvency, Firm Size, Operating Cash Flow, Managerial Ownership simultaneously affect Stock Return. Solvency variable has a negative effect on Stock Return. Firm Size variable has no effect on Stock Return. As well as Operating Cash Flow and Managerial Ownership variables have a positive effect on Stock Return. This research can be taken into consideration for companies to develop strategies that can increase stock returns and proactively face the potential risks of company shares in the future so that investors do not need to look at the size of the company and this research can be used as a basis for making investment decisions by analyzing fundamental data that affects stock price fluctuations, so as to project the expected level of stock return with the least risk.
Faktor Yang Memengaruhi Pertumbuhan Laba pada Sektor Industri Subsektor Food and Beverage di Indonesia Pristha, Anggita Aryunia; Indrati, Menik
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.1957

Abstract

This study aims to analyze the impact of liquidity, profitability, solvency, and company size on profit growth. In this research, the independent variable liquidity is measured by CR, profitability is measured by NPM, solvency is measured by DER, and company size is measured by the logarithm of total assets. The dependent variable is profit growth. The objects of this research are food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, with a total of 9 companies sampled over the period from 2020 to 2023. This study employs multiple linear regression analysis using the Statistical Program for Social Science (SPSS). The results indicate that the liquidity and company size variables negatively affect profit growth, while the profitability variable positively affects profit growth. However, the solvency variable does not impact profit growth. This research can provide insights for companies in formulating policies to enhance their performance by managing assets, debts, and receivables effectively and efficiently to boost profit growth.
Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibilty Anggraini, Desia Fitri; Indrati, Menik
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 1.C (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini untuk menganalisa Profitabilitas, Rasio Aktivitas, Likuiditas, Ukuran Perusahaan, Komite Audit dan Dewan Direksi terhadap Pengungkapan CSR. Penelitian ini terdiri dari enam variabel independen, Profitabilitas diproksikan dengan Return on Equity (ROE), Rasio Aktivitas diproksikan dengan Total Asset Turnover (TATO), Likuiditas diproksikan dengan Current Ratio (CR), Ukuran Perusahaan dihitung dari Total Aset, Komite Audit dihitung dari frekuensi rapat dalam satu tahun, dan Dewan Direksi dihitung dari jumlah anggota dewan, serta variabel dependen Pengungkapan CSR diukur dengan jumlah item pengungkapan perusahaan terhadap jumlah item indikator pengungkapan. Pada penelitian ini terdapat 41 perusahaan yang memenuhi kriteria dari total observasi sebanyak 97 perusahaan dengan objek penelitian pada perusahaan sektor bahan dasar yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2021 hingga 2022. Hasil penelitian menunjukkan variabel Profitabilitas, Rasio Aktivitas dan Dewan Direksi tidak berpengaruh terhadap Pengungkapan CSR. Variabel Likuiditas, Ukuran Perusahaan dan Komite Audit berpengaruh positif terhadap Pengungkapan CSR. Penelitian ini dapat menjadi bahan pertimbangan dan evaluasi para investor agar tidak salah dalam berinvestasi di perusahaan. Untuk perusahaan, pengungkapan CSR dapat dijadikan sebagai alat investasi dan keberlanjutan perusahaan di masa mendatang, sehingga perusahaan yang melakukan kegiatan dan pengungkapan CSR tentunya akan menjaga dan membentuk citra yang baik kepada para pemangku kepentingan.
The Effect of Audit Committee, Profitability, Board of Directors on Tax Planning Samuel, Binsar; Indrati, Menik
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1121

Abstract

This aim of this research is to analyze the influence of the audit committee, profitability, and the board of directors on tax planning. The research employs three independent variables: audit committee proxied by AC SIZE, Profitability proxied by ROE, and board of direction proxied by DIREKSI. Dependent variabel is measured using the Effective Tax Rate (ETR). A sample of 39 companies from the food and beverage sector was initially selected based on certian criteria, but 10 companies were identified as outlier, leaving 29 companies in the final sample. Consequently, out of a total 117 data observations, only 87 were utilized for analysis. The findings reveal that the audit committee has a positive impact on tax planning, while profitability has a negative impact on tax planning. Additionally, the board of directiors was found to have no significant effect on tax planning. These results provide insights for companies to enhance the effectiveness of their board of directors and strengthen the role of the audit committee in formulating tax planning strategies. The study recommends that stakeholders consider tax governance as a crucial element in evaluating corporate risks. Furthermore, companies should focus on optimizing both efficiency and profitability through balanced tax planning, encuring compliance with tax regulations while promoting long- term sustainability. Ini doing so, companies can improve their credibility with stakeholders and maximize tax benefits to support operational continuity.
Pengaruh Current Ratio, Return on Equity, Earning Per Share dan Debt to Equity Ratio terhadap Harga Saham Rizkyana Nugraheni; Menik Indrati
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6077

Abstract

Tujuan penelitian ini untuk menganalisa Current Ratio (CR), Return On Equity (ROE), Earning Per Share (EPS) dan Debt to Equity Ratio (DER) terhadap Harga Saham. Penelitian ini terdiri dari empat variabel independent yaitu CR, ROE, EPS dan DER serta satu variabel dependen yaitu Harga Saham yang di ukur dengan diukur dengan harga saham. Pada penelitian ini terdapat 10 perusahaan yang memenuhi kriteria dari total observasi sebanyak 38 perusahaan dengan objek penelitian pada perusahaan sub sektor makanan dan minuman yang tercatata di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2021. Hasil penelitian ini menunjukan bahwa variable Current Ratio, Return On Equity, Earning Per Share dan Debt to Equity ratio berpengaruh secara simultan terhadap Harga saham. Variabel Current Ratio berpengaruh positif terhadap Harga Saham. Variabel Return On Equity tidak berpengaruh terhadap Harga saham. Variabel Earning Per Share berpengaruh positif terhadap Harga Saham. Variabel Debt to Equity Ratio berpengaruh positif terhadap Harga Saham. Penelitian ini dapat menjadi bahan pertimbangan bagi investor dan pemegang saham agar lebih memperhatikan mempengaruhi fluktuasi harga saham karena kesalahan investor dalam berinvestasi dapat memengaruhi kesejahteraan keuangan investor. Untuk perusahaan agar dapat melakukan upaya-upaya yang dapat meningkatkan harga saham serta melakukan antisipasi tingkat risiko saham perusahaan di masa mendatang.
Faktor - Faktor Yang Memengaruhi Kebijakan Dividen Pada Sub Sektor Food And Beverage Di Indonesia Nahdiah Ramadhanty; Menik Indrati
Jurnal Ekuilnomi Vol. 6 No. 3 (2024): Ekuilnomi Vol 6(3) Nov 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/tgd2f068

Abstract

Fokus penelitian ini adalah untuk menguji seberapa besar dampak profitabilitas, leverage, ukuran perusahaan, likuiditas, dan kepemilikan institusional terhadap keputusan perusahaan dalam membagikan dividen pada 20 perusahaan sektor barang konsumen primer yang terdaftar di BEI selama 2021 - 2023. Variabel - variabel tersebut diproksikan berturut - turut oleh NPM, DER, SIZE, CR, dan KI, sedangkan keputusan pembagian dividen diproksikan oleh DPR. Berdasarkan hasil penelitian, peningkatan profitabilitas dan leverage cenderung menurunkan kebijakan dividen perusahaan. Sebaliknya, peningkatan ukuran perusahaan cenderung meningkatkan kebijakan dividen. Selain itu, peningkatan likuiditas juga ditemukan memiliki kecenderungan menurunkan kebijakan dividen. Studi ini mengungkapkan bahwa perusahaan dengan tingkat kepemilikan institusional yang lebih tinggi cenderung membagikan dividen yang lebih besar. Temuan ini memberikan implikasi penting bagi investor, yaitu perlunya menganalisis kepemilikan institusional suatu perusahaan sebagai salah satu indikator potensi pembagian dividen di masa mendatang. Selain itu, penelitian ini juga menyoroti pentingnya peran kepemilikan institusional dalam mendorong perusahaan untuk menerapkan kebijakan yang berkelanjutan dan menguntungkan bagi seluruh pemangku kepentingan
Self-Enhancement, Conservation Values, and Personal Taxation Culture: How Education Level Moderates Their Relationship Indrati, Menik; Prasetyo, Wisnu Budi; Purwaningsih, Eny; Faaroek, Safiani
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 1: Juni 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i1.4832

Abstract

This research investigates the influence of Self-Enhancement and Conservation on personal tax culture, by considering education level as a moderating factor. Involving employees at the Ministry of Law and Human Rights in West Java as research subjects, this research aims to understand how the encouragement to increase a positive view of oneself Self-Enhancement and conservation values (Conservation) contributes to the formation of attitudes and behaviour regarding tax obligations. The respondents in this research were 230 employees at the Ministry of Law and Human Rights in West Java. Data analysis uses Moderated Regression Analysis (MRA).. The research results show that Self- Enhancement and Conservation have a positive influence on personal tax culture. Furthermore, education level was identified as a significant moderator, able to strengthen the relationship between these factors and personal tax culture. Managerial implications involve developing strategies that combine Self-Enhancement and Conservation in training and tax policy, with tailored adjustments to individual financial conditions, to build a sustainable tax culture in the organization. Abstrak Penelitian ini menginvestigasi pengaruh Self-Enhancement dan Conservation terhadap budaya pajak pribadi, dengan mempertimbangkan tingkat pendidikan sebagai faktor moderasi. Melibatkan karyawan di Kementerian Hukum dan HAM di Jawa Barat sebagai subjek penelitian, penelitian ini bertujuan untuk memahami bagaimana dorongan untuk meningkatkan pandangan positif terhadap diri sendiri (Self-Enhancement) dan Conservation berkontribusi pada pembentukan sikap dan perilaku terkait kewajiban pajak. Responden pada penelitian ini sebanyak 230 karyawan di Kementerian Hukum dan HAM di Jawa Barat. Analisa data menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Self-Enhancement dan Conservation memiliki pengaruh positif terhadap budaya pajak pribadi. Selanjutnya, tingkat pendidikan diidentifikasi sebagai moderator yang signifikan, mampu memperkuat hubungan antara faktor-faktor tersebut dan budaya pajak pribadi. Implikasi manajerial melibatkan pengembangan strategi yang memadukan Self-Enhancement dan Conservation dalam pelatihan dan kebijakan pajak, dengan penyesuaian yang disesuaikan dengan kondisi finansial individu, untuk membangun budaya pajak yang berkelanjutan di organisasi.
Pengaruh Profitabilitas, Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi Kurniawan, Priscilla Angel; Menik Indrati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i1.2324

Abstract

The study was conducted to investigate how profitability, capital structure, and company size affect company value, company size acts as a moderator variable. There are independent variables Profitability and Capital Structure and dependent variables, Company Value, while Company Size acts as a moderator factor. The study focused on companies in the healthcare sector listed on (IDX) from 2021 to 2023, and identified 13 companies that met the established criteria, resulting in a total of 39 observation data points. The analysis used the panel data regression method, with Econometric Views (Eviews). The findings of this study reveal that profitability has a significant positive impact on company value. The value of a company is positively influenced by its capital structure. In addition, company size plays an important role in moderating profitability and company value, as well as the relationship between capital structure and company value. This study is a valuable consideration for investors and shareholders when evaluating financial statements to make investment decisions.
Co-Authors Achmalia, Nurul Agnes Claudia Agustiningsih, Wulandari Andreas, Kresencia Yolanda Anggraini, Desia Fitri Asofyan, Arif Andi Aulia Sarikha Azizah, Intan Claraswati, Nadya Claudia, Agnes Datun, Fajar Wakhi Dian Oktavia Endang Kartini Situmorang, Jesenia Eny Purwaningsih Eny Purwaningsih, Eny Faaroek, Safiani Febriani, Meri Gebrina Riski Gilang Andhika Marsa Handayani, Rafika Hartati, Siti Annisa Hermanto Hermanto Hermanto, Hermanto Ika Baskara Kasih, Restu Tiara Kristine Amelia Kurniawan, Priscilla Angel Listya Ayu Artikasari MAHARANI, MELINDA Mardiyanti, Mira Martin, Boyke Mentari Pramudyani Elyanto Nadya Claraswati Nahdiah Ramadhanty Noviana Laurencia Nugraheni, Rizkyana Nurindrayani, Aulya Nurul Achmalia Oktavia, Dian Pilka Nursari Prasetyo, Wisnu Budi Pristha, Anggita Aryunia Purwaningsih, Eny Putri, Eka Noviana Rahmadhani Diea Nuraulia Ramadhaningsih, Devi Ramdhanti, Moza Rinjani, Fatima Rinjani, Sekar Ayu Riski Ayu Fitriani Rizkyana Nugraheni Roffai, Muhammad Samuel, Binsar Septian, Irfan Siti Annisa Hartati Sophiyanto wuryan Tania Audinawati Br Tarigan Triyana, Leni Gusliani Umi Sholihah Wrensiska, Dwi Wulandari Agustinah Yuni Ratna Sari Yunia Andini