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All Journal Jurnal Mantik Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Yustina Rahmawati, Ika
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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PENGARUH KINERJA KEUANGAN TERHADAP PERINGKAT OBLIGASI DIMEDIASI OLEH EARING MANAGEMENT PADA SEKTOR NON KEUANGAN 2018-2020 Setiawan, Angga; Tubastuvi, Naela; Septin Muji R, Tri; Yustina Rahmawati, Ika
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1810

Abstract

Peringkat obligasi menjadi salah satu yang harus dipertimbangkan oleh investor dan emiten sebelum membuat keputusan investasi obligasi.Tujuan dari penelian ini adalah untuk menguji dan memberikan bukti secara empiris faktor-faktor apa saja yang mempengaruhi serta menganalisis pengaruh kinerja keuangan yang diwakili oleh likuiditas, leverage, aktivitas perusahaan dan earning management. Metode penelitian yang dilakukan yaitu analisis dekriptif, analisis regresi berganda, uji hipotesis dan uji sobel.Teknik pengumpulan data melalui laporan keuangan yang terperingkat di PT.PEFINDO dan terdaftar di Bursa Efek Indonesia dalam jangka waktu 2018-2020 yang terdiri dari 34 perusahaan non keuangan. Temuan penelitian ini yaitu likuiditas berpengaruh positif signifikan terhadap earning management, leverage dan aktivitas perusahaan tidak mempunyai pengaruh terhadap earning management. Aktivitas perusahaan berpengaruh negatif signifikan untuk menentukan peringkat obligasi, namun likuiditas, leverage dan earning management tidak berpengaruh terhadap peringkat obligasi. Penelitian ini juga memperlihatkan bahwa earning management tidak dapat memediasi kinerja keuangan terhadap peringkat obligasi.
The Maturing Multiplier: Does Firm Age Matter in the Relationship Between Leverage, Liquidity and Profitability on Firm Value? Imaniar Zahwa, Tiara; Nurul Innayah, Maulida; Yustina Rahmawati, Ika; Widyaningtyas, Dian
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2300

Abstract

This study examines the influence of leverage, liquidity, and profitability on firm value, with firm age analyzed as a moderating factor and company size included as a control variable. The research is conducted on firms within the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Through purposive sampling, 41 companies were selected, producing a total of 151 firm-year observations. The analysis employs the Fixed Effects Regression Model, as identified by preliminary panel data diagnostic tests. The findings indicate that leverage and firm age significantly and positively affect firm value, whereas liquidity and profitability do not exhibit statistically significant impacts. Furthermore, the moderating effect analysis shows that firm age strengthens the positive link between leverage and firm value, does not moderate the relationship between liquidity and firm value, and diminishes the positive effect of profitability.
Building effective hedging strategies through financial variable analysis Mukromiin, Ramadhan Khoerul; Purwidianti, Wida; Rachmawati, Erny; Yustina Rahmawati, Ika
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6562

Abstract

As international trade increases, so too does the risk involved. Therefore, good risk management is necessary to minimize the risks that arise. One way to do this is through hedging. This study aims to examine the impact of leverage, growth opportunity, firm size, profitability, and liquidity on hedging decisions in processing industry companies, which include two sectors: consumer cyclical and non-cyclical. The sample of this study was 30 companies listed on the IDX (idx.co.id) for the period 2020-2024. This study utilizes panel data comprising 150 observations, employing the binary logit estimation method, where the dependent variable is a dummy variable. This study provides an empirical contribution that reveals the relationship between financial factors (leverage, growth opportunity, firm size, liquidity, and profitability) on hedging decisions. The findings provide evidence that firm size and liquidity are dominant predictors of hedging decisions, with negative results, while other factors such as leverage, growth opportunity, and profitability do not affect hedging decisions, so that the results of this study can provide a new picture for companies in designing a more measurable hedging strategy and with this companies should focus more on managing their firm size and liquidity.
Co-Authors Angga Setiawan Erny Rachmawati Imaniar Zahwa, Tiara Mukromiin, Ramadhan Khoerul Nurul Innayah, Maulida Septin Muji R, Tri Tubastuvi, Naela Wida Purwidianti Widyaningtyas, Dian