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Analisis Pengaruh Kepemilikan Saham dan Struktur Modal terhadap Profitabilitas: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Periode 2020-2022 Muhammad Abyan Shafly; Suyatmin Waskito Adi
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.v3i1.135

Abstract

This research aims to empirically test the influence of share ownership, namely institutional share ownership (INST) and managerial share ownership (MAN) as well as capital structure (DER) both partially and simultaneously on profitability. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2020-22 using an annual period. The sample used in this research was 35 manufacturing companies. Where sample selection was carried out using the purposive sampling method. The type of data used in this research is quantitative research, namely where the data used is secondary data. Secondary data is data obtained indirectly but can be published through intermediary media. Secondary data in this research comes from annual financial reports. The data analysis technique used in this research is multiple linear regression. Based on the results of data processing, it shows that institutional share ownership and managerial share ownership have no effect on profitability. Meanwhile, capital structure influences profitability.
Pengaruh Profitabilitas, Likuiditas, Leverage dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Yuna Oktawida; Suyatmin Waskito Adi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7467

Abstract

Firm value measures the amount of a company's stock market price against its book value as an illustration of investors' perceptions of their confidence in the company for good performance prospects in the future. This study aims to analyze the effect of profitability, liquidity, leverage, and managerial ownership on firm value in manufacture companies on the Indonesia Stock Exchange for the period 2020–2022. The sampling technique used in this study was purposive sampling. This research sample consists of 46 companies that meet the criteria as a unit of analysis. The results provide empirical evidence that profitability has effect firm value, Meanwhile liquidity, leverage, and managerial ownership have no effect on firm value.
NILAI PERUSAHAAN DITINJAU DARI UKURAN PERUSAHAAN DAN KINERJA KEUANGAN DENGAN DIMEDIASI OLEH TEKNOLOGI INFORMASI Muhammad Azis Aprian Afi Luqman; Suyatmin Waskito Adi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18505

Abstract

This research aims to analyze the influence of company size and financial performance on company value with information technology as a mediating variable in banking companies listed on the Indonesia Stock Exchange (BEI) for the 2021–2024 period. The research method used was a quantitative approach with a purposive sampling technique on 43 banking companies, producing 172 observation data which was processed using path analysis. The research results show that company size and financial performance have a significant positive effect on company value. Company size and financial performance also influence the level of information technology adoption, with the influence of company size being more dominant. Furthermore, information technology has a significant positive effect on company value, which indicates that the implementation of digital systems can increase efficiency, reputation and investor confidence. The results of the mediation test show that information technology mediates the relationship between company size and company value, but does not mediate the relationship between financial performance and company value. These findings confirm that digital technology adoption is an important factor in strengthening the relationship between organizational characteristics and the market value of banking companies. Keywords : company value, company size, financial performance, information technology, banking.
Pengaruh Kualitas Pelayanan Pajak, Sosialisasi Perpajakan, dan E-filing terhadap Kepatuhan Wajib Pajak di KPP Pratama Surakarta Ramadhan, Muhammad Okan; Adi, Suyatmin Waskito
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.10093

Abstract

Studi dimaksudkan menelaah kontribusi Kualitas Pelayanan Pajak, Sosialisasi Perpajakan, dan penerapan E-filing terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Surakarta. Jenis studi yakni kuantitatif dimana peneliti memanfaatkan data primer dengan teknik pengumpulan data berupa kuesioner melalui google form. Populasi mencakup 60.573 wajib pajak orang pribadi yang terdaftar di KPP Pratama surakarta per tahun 2024. Guna mengolah data, peneliti mengaplikasikan metode PLS-SEM melalui SmartPLS 4.0 terhadap 100 responden yang telah difilter memanfaatkan teknik purposive sampling dan formula Slovin. Hasil studi menginformasikan Kualitas Pelayanan Pajak dan penerapan E-filing berkontribusi positif signifikan terhadap Kepatuhan Wajib Pajak, sedangkan Sosialisasi Perpajakan tidak berkontribusi terhadap Kepatuhan Wajib Pajak.
Pengaruh Corporate Social Responsibility, Intellectual Capital, dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi (Studi pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia tahun 2020-2024 Putri, Aulia Prilla Harnisha; Adi, Suyatmin Waskito
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i3.10422

Abstract

Penelitian bertujuan menganalisis pengaruh Corporate Social Responsibility (CSR), Intellectual Capital, dan ukuran perusahaan terhadap nilai perusahaan, dengan profitabilitas sebagai variabel moderasi pada perusahaan-perusahaan di industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia (IDX). Studi yang diaplikasikan yakni studi kuantitatif, memanfaatkan data sekunder dari Bursa Efek Indonesia (IDX). Populasi mencakup 96 perusahaan yang terdaftar di BEI tahun 2020-2024. Ada 15 perusahaan yang sesuai kriteria sampel studi. Teknik analisis studi meliputi uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji hipotesis, dan MRA. Temuan menginformasikan bahwasanya Intellectual Capital berpengaruh positif signifikan terhadap nilai perusahaan, sementara variabel CSR dan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Secara tidak langsung, profitabilitas berhasil memperkuat korelasi Intellectual Capital dan ukuran perusahaan terhadap nilai perusahaan, sementara profitabilitas tidak mampu memoderasi korelasi CSR dan nilai perusahaan.
Pengaruh Struktur Modal, Ukuran Perusahaan, Strategi Diversifikasi, Dan Leverage Terhadap Nilai Perusahaan Novanti, Rismadani Dwi; Adi, Suyatmin Waskito
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10938

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Struktur Modal, Ukuran Perusahaan, Strategi Diversifikasi, dan Leverage terhadap Nilai Perusahaan pada perusahaan sektor food & beverages yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan, annual report, dan sustainability report. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu sehingga diperoleh data yang relevan untuk dianalisis. Variabel dependen diukur menggunakan Price Book Value (PBV), sedangkan variabel independen meliputi Struktur Modal (DER), Ukuran Perusahaan (Ln Total Aset), Strategi Diversifikasi (HHI), dan Leverage. Analisis data dilakukan menggunakan SPSS versi 25 melalui uji statistik deskriptif, uji asumsi klasik, serta regresi linier berganda. Hasil penelitian menunjukkan bahwa Struktur Modal berpengaruh positif dan signifikan terhadap Nilai Perusahaan, Leverage berpengaruh negatif dan signifikan, sedangkan Ukuran Perusahaan dan Strategi Diversifikasi tidak berpengaruh signifikan. Temuan ini menunjukkan bahwa faktor struktur pendanaan dan risiko keuangan memiliki peran penting dalam menentukan nilai perusahaan.
Pengaruh Return on Asset, Activity, Sales Growth, dan Firm Size Terhadap Financial Distress Tavimsa, Vaisa Yeshe Dakmema; Adi, Suyatmin Waskito
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i5.11038

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), activity, sales growth, dan firm size terhadap financial distress pada perusahaan ritel yang terdaftar di Indonesia Stock Exchange periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan melalui website resmi perusahaan serta Indonesia Stock Exchange. Sampel penelitian ditentukan menggunakan teknik purposive sampling berdasarkan kriteria perusahaan yang terdaftar secara konsisten selama periode penelitian dan memiliki data lengkap. Variabel financial distress diukur menggunakan model Altman Z-Score, sedangkan variabel independen terdiri dari ROA, activity yang diproksikan dengan Total Asset Turnover (TATO), sales growth, dan firm size. Analisis data dilakukan menggunakan IBM SPSS Statistics melalui statistik deskriptif, uji asumsi klasik, regresi linear berganda, serta uji hipotesis. Hasil penelitian menunjukkan bahwa ROA, activity, dan firm size berpengaruh signifikan terhadap financial distress, sedangkan sales growth tidak berpengaruh signifikan.
Driving Green Innovation in Emerging Markets: The Impact of Commissioners’ Monitoring Competence With Audit Quality and Environmental Regulatory Pressure as Moderators Adi, Suyatmin Waskito; Wijayanti, Rita
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i1.17398

Abstract

This study aims to examine the effect of commissioners’ monitoring competence on green innovation, as well as the moderating roles of audit quality and environmental regulatory pressure (PROPER). Using a quantitative approach with panel data from Indonesian basic materials companies during 2020–2024, the study employs panel regression analysis. The results show that commissioners’ monitoring competence positively affects green process innovation and marginally affects green product innovation. PROPER significantly enhances both types of green innovation, while audit quality strengthens the relationship between monitoring competence and green innovation. These findings highlight the importance of governance and external pressure in promoting sustainable innovation.