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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Media Ekonomi dan Manajemen Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan JURISMA: Jurnal Riset Bisnis & Manajemen Jurnal Tabarru': Islamic Banking and Finance JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian Masyarakat Khatulistiwa Milestone: Journal of Strategic Management Jurnal Akuntansi dan Keuangan Proceeding National Conference Business, Management, and Accounting (NCBMA) Proceeding of International Conference on Entrepreneurship (IConEnt) Proceeding of International Conference on Global Innovation and Trends in Economy Jurnal Penelitian Akuntansi Accounting Analysis Journal
Eduard Ary Binsar Naibaho
Universitas Pelita Harapan
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Likuiditas, Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan dengan Variabel Moderasi CSR Hannawanti Hannawanti; Eduard Ary Binsar Naibaho
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1105

Abstract

Corporate value is the main goal of every company. This study examines the relationship of liquidity, profitability, and capital structure to firm value and uses Corporate Social Responsibility as a moderating variable. Liquidity was measured using the Current Ratio, profitability was measured using Return On Assets, capital structure was measured using the Debt to Equity Ratio, firm value was measured using Tobin’s Q and CSR using the G4 version of the CSR Global Reporting Initiative indicator. The observation data in this study were 240 data from non-primary consumer companies listed on the Indonesia Stock Exchange in 2010-2019. This study uses secondary data from S&P Capital IQ and company financial statements. The results of this study indicate that liquidity has a positive direction but has no significant effect on firm value, profitability has a positive direction and has a significant effect on firm value, capital structure has a negative direction but has a significant effect on firm value, CSR as a moderating variable weakens the negative relationship between liquidity and firm value. firm value, CSR as a moderating variable weakens the positive relationship between profitability and firm value, and CSR as a moderating variable strengthens the positive relationship between capital structure and firm value
PENGARUH TAX AVOIDANCE, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Tatap Maduma; Eduard Ary Binsar Naibaho
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5370

Abstract

THE INFLUENCE OF TAX AVOIDANCE, LEVERAGE, AND PROFITABILITY ON COMPANY VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLES Corporate value is the main goal of every company. This research examines the relationship of tax avoidance, leverage, and profitability to firm value and uses dividend policy as a moderating variable. Tax avoidance is measured using the Cash Effective Tax Rate, leverage is measured using the Debt to Equity Ratio, profitability is measured using Return On Assets, firm value is measured using Tobins q and dividend policy uses the Dividend Payout Ratio indicator. The observation data in this research is from 600 datas of industrial sector companies consisting of capital goods, commercial and professional services, and transportation companies in Southeast Asia, namely Indonesia, Malaysia, Singapore, Thailand, Vietnam and the Philippines from 2015–2020. It uses secondary data from S&P Capital IQ and the company's financial statements. The results of this research indicate that tax avoidance has a positive direction but has no significant effect on firm value, leverage has a negative direction and has a significant effect on firm value, profitability has a positive direction but has no significant effect on firm value, dividend policy as a moderating variable weakens the positive relationship between tax avoidance with firm value, dividend policy as a moderating variable weakens the negative relationship between leverage and firm value, and dividend policy as a moderating variable weakens the positive relationship between capital structure and firm value. Keywords: dividend policy; firm value; leverage; profitability; tax avoidance
PROFITABILITAS, NWC, DAN CASH FLOW TERHADAP CASH HOLDING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA ASIA TENGGARA Salma Azia; Eduard Ary Binsar Naibaho
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i3.42895

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji berdasarkan bukti empiris mengenai pengaruh profitabilitas, net working capital, cash flow dengan ukuran perusahaan sebagai moderasi terhadap cash holding pada Asia Tenggara terdiri dari Indonesia, Malaysia, Filipina dan Thailand. Cash holding diukur menggunakan jumlah cash dan cash equivalent terhadap total aset yang dimiliki perusahaan. Penelitian menggunakan sumber data sekunder yang terdaftar di SP Capital IQ 690 observasi dengan teknik purposive sampling dalam pemilihan sampel dari seluruh perusahaan industri untuk negara Indonesia, Malaysia, Filipina dan Thailand periode 2015 – 2019. Hasil penelitian menunjukan bahwa profitabilitas berpengaruh secara negatif terhadap cash holding. Serta, net working capital dan cash flow berpengaruh secara positif terhadap cash holding. Penelitian ini juga menunjukan bahwa ukuran perusahaan sebagai variabel moderasi memperlemah pengaruh positif  profitabilitas terhadap cash holding. Sedangkan ukuran perusahaan sebagai variabel moderasi memperkuat pengaruh negatif net working capital terhadap cash holding dan ukuran perusahaan sebagai variabel moderasi memperkuat pengaruh positif cash flow terhadap cash holding.
The Impact of Risk Management on Firm Performance: Corporate Governance as Moderating Variable Eduard Ary Binsar Naibaho; Ni Made Crivanty Mayayogini
Media Ekonomi dan Manajemen Vol 38, No 1 (2023): January 2023
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v38i1.3432

Abstract

This research aims to examine the impact of risk management, especially operational risk, credit risk, and liquidity risk on firm performance with corporate governance as a moderating variable. The research was conducted using secondary data from 48 companies in the Southeast Asia region which are included in the Consumer Durable and Apparel, Consumer Service, and Consumer Staples industry categories at S&P Capital IQ during the 2017-2021 period. The sample collection technique in this study used a purposive random sampling method. The result of this study finds that operational risk and credit risk do not affect firm performance, while credit risk has a negative effect on firm performance. This study also found that corporate governance can reduce the negative effect of liquidity risk on firm performance but strengthen the relationship between operational risk and credit risk on firm performance. The result found in this study has implications and contribution for the company to develop a good corporate governance in order to maximize the risk management and also for investor to assess the company risks.
PENGARUH PROFITABILITAS, CAPITAL STRUCTURE, FREE CASH FLOW TERHADAP NILAI PERUSAHAAN DENGAN EARNING PER SHARE SEBAGAI VARIABEL MODERASI Eduard Ary Binsar Naibaho; Gabeando Edgar
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This study aims to determine the effect of profitability, capital structure, and free cash flow on firm value with earnings per share as a moderating variable for five countries in Southeast Asia, namely Indonesia, Malaysia,the Philippines, Vietnam, and Thailand. enterprise value using TobinQ proxies. Data sources in this study used secondary data from companies available on S&P Capital IQ with a total of 300 observations that matchthe criteria used using a purposive sampling technique from consumer goods industry companies for Southeast Asian countries, namely Indonesia, Malaysia, the Philippines, Vietnam, and Thailand, for the period 2017–2021. This study found that profitability and free cash flow have a positive effect on firm value, while capital structure has a negative effect on firm value. This study also shows earnings per share as a moderating variable does not strengthen the relationship between profitability on firm value but strengthening the relationship between capital structure and free cash flow on company value.Bahasa Indonesia Abstrak: Penelitian ini memiliki tujuan mengetahui pengaruh profitabilitas, Capital Structure, Free Cash Flow terhadap nilai perusahaan dengan earning per share sebagai variabel moderasi untuk lima negara di Asia Tenggara yaituIndonesia, Malaysia, Filipina, Vietnam, Thailand. Nilai perusahaan menggunakan proksi TobinQ. Sumber data yang digunakan dalam penelitian menggunakan data sekunder dari perusahaan yang tersedia di S&PCapital IQ dengan total 300 observasi yang sesuai kriteria yang digunakan dengan menggunakan teknik purposive sampling dari perusahaan industry consumer goods untuk negara Asia Tenggara yaitu Indonesia, Malaysia, Filipina, Vietnam, Thailand periode 2017-2021. Penelitian ini mendapatkan hasil bahwa profitabilitas dan Free Cash Flow memiiliki pengaruh positif terhadap nilai perusahaan, sedangkan Capital Structure memiliki pengaruh negatif terhadap nilai perusahaan. Penelitian ini juga menunjukan Earning per Share sebagai variable moderasi tidak memperkuat hubungan antara profitabilitas terhadap nilai perusahaan namun memperkuat hubungan antara Capital Structure dan Free Cash Flow terhadap nilai perusahaan.
FREE CASH FLOW IN MODERATED CAPITAL STRUCTURE, PROFITABILITY, INSTITUTIONAL OWNERSHIP ON DIVIDEND POLICY Eduard Ary Binsar Naibaho; Zulfa Naurah
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.6585

Abstract

Dividend policy is influenced by factors that are valid in studies. A factor that has run dividends uncontrollably is free cash flow. By using capital structure, profitability and institutional ownership as independent variables, we examined the effect of capital structure, profitability and institutional ownership on dividend policy with free cash flow as the moderating variable. The test was fulfilled with descriptive, verificative methods and a data panel regression model. Simultaneously, capital structure, profitability and institutional ownership had no positive impact on dividend policy even though free cash flows were collected, it drove capital structure, profitability and institutional ownership unnoticeable to dividend policy. This study is crucial to expanding the perspective on free cash flow and for future research.
Ratio Analysis to Financial Distress with Profitability as a Moderation Variable Eduard Ary Binsar Naibaho; Adeline Natasya
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.24506

Abstract

Purpose: This research aims to determine the leverage effect measured by debt to asset ratio and debt to equity ratio, liquidity measured by the current ratio, sales growth, operating cash flow on financial distress with profitability measured by return on assets as a moderating variable. Methodology/approach: Research objects were 54 real estate companies registered with S&P Capital IQ 2017 – 2021. Sample selection used purposive sampling method. Data processing method uses Panel Data Regression with Random Effect Model. Findings: This study proves operating cash flow and leverage has a positive effect on financial distress, leverage and liquidity have a negative effect on financial distress. Sales growth does not affect financial distress. Other results, profitability as a moderating variable strengthens the effect of sales growth and operating cash flow on financial distress and profitability weakens effect of debt to asset ratio and liquidity on financial distress. Meanwhile, profitability does not moderate effect of leverage on financial distress. Practical implications: This research contributes to development of literature on factors influence the occurrence of financial difficulties. Practically, it has implications for companies to analyze, maintain financial ratios in a healthy condition to avoid financial difficulties. Originality/value: This study uses profitability that measured by return on assets as a moderating variable
The Effect of Capital Structure, Sales Growth and Liquidity on Performance with Company Size as Moderation Apriliansyah; Eduard Ary Binsar Naibaho
Proceeding of International Conference on Global Innovation and Trend in Economics Vol. 4 (2022): Proceeding of The 4th International Conference on Global Innovation and Trends in Eco
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pelita Harapan

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

Abstract

This study aims to determine and test based on empirical evidence regarding the effect of Capital Structure, Sales Growth and Liquidity with firm size as moderation on Performance. Performance is measured by using Return on Asset. This study uses secondary data sources recorded in S&P Capital IQ. Four hundred ninety-five observations with purposive sampling technique in selecting samples from healthcare companies for Indonesia, Malaysia, Singapore, Thailand, the Philiphines, and Vietnam. For the period 2010 – 2020. The research method is a multiple linear regression model. The results show that Capital Structure and Sales Growth affect performance. This study also indicates that company size as a moderator variable has insignificance for capital structure and sales growth to performance. However, firm size affects the relationship between net liquidity and performance.
THE EFFECT OF A FIRM’S CORPORATE SOCIAL RESPONSIBILITY (CSR) AND CORPORATE ENVIRONMENTAL RESPONSIBILITY (CER) ON FIRM PERFORMANCE ON THE CONSUMER STAPLES SECTOR Eduard Ary Binsar Naibaho
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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

Abstract

A firm as an entity is one that exists within society, so it must have its responsibilities to uphold. Especially in recent times, people have become more critical of companies and how they behave, as well as the impacts they have on society and the environment around them. A firm’s corporate social responsibility (CSR) and corporate environmental responsibility (CER) are two factors that become heavily scrutinized due to this new development, as stakeholders become more sensitive to how a firm contributes back to society and how it takes care of the environment. If a firm is socially and environmentally responsible, it is arguable that it will receive more support and therefore perform better financially. Thus, this study is conducted to see if there is any tangible link between a firm’s financial performance and their CSR and CER disclosures. The main hypothesis is that both types of corporate responsibility have a positive effect on a firm’s financial performance. The sample size used includes 30 American firms listen in S&P500 within the customer staples sector, using data from the years 2016-2019 using the purposive sampling method. The data is analyzed using multiple regressions and the results show that while CSR has a clear positive correlation with a firm’s financial performance, CER has a more nuanced correlation, where it is generally positive unless the disclosure of irresponsibility is involved.
STUDI KOMPARATIF TINGKAT KESEHATAN BANK SYARIAH DAN BANK KONVENSIONAL DENGAN PENGUKURAN RASIO RENTABILITAS Simatupang, Apriani; Naibaho, Eduard Ary Binsar
Jurnal Tabarru': Islamic Banking and Finance Vol. 7 No. 1 (2024): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2024.vol7(1).16664

Abstract

Artikel ini menampilkan analisis komparatif tingkat kesehatan finansial antara bank syariah dan bank konvensional melalui rasio rentabilitas. Penelitian ini bertujuan untuk memahami perbedaan mendasar dalam model operasional, strategi bisnis, dan prinsip keuangan antara kedua jenis bank tersebut, yang sangat penting bagi pemangku kepentingan seperti investor, pelanggan, dan regulator dalam mengevaluasi kinerja finansial, resiko, dan potensi pertumbuhan. Dengan fokus pada ROA, ROE, dan NIM sebagai indikator rentabilitas, studi ini melibatkan bank konvensional dan syariah yang terdaftar di Bursa Efek Indonesia dari tahun 2014 hingga 2023. Pendekatan metodologi menggunakan sampel purposif untuk memilih bank konvensional dan syariah yang telah menerbitkan laporan keuangan tahunan selama periode tersebut. Analisis menggunakan uji t sampel independen untuk meneliti apakah terdapat perbedaan statistik yang signifikan dalam rasio rentabilitas antara dua tipe bank. Hasil menunjukkan bahwa bank syariah cenderung menunjukkan rasio rentabilitas yang lebih tinggi dan variabilitas yang lebih rendah, menunjukkan kesehatan finansial bank syariah yang lebih kuat dibandingkan dengan bank konvensional. Temuan ini memberikan kontribusi pada pemahaman yang lebih luas mengenai stabilitas finansial dan resiko operasional dari sistem perbankan, dengan implikasi terhadap keputusan investasi, pengelolaan dana, dan kepatuhan regulasi.
Co-Authors Adeline Natasya Ali Rachman, Fikram Amanda, Silvisia Apriliansyah Dewanti Ekarandi, Felix Fricilia Hardiata Gabeando Edgar Gressieni Evelyn Hannawanti Hannawanti Hendra Achmadi, Hendra Herlina Lusmeida Kurniadi, Timothy Hizkia Nabilah, Silvia Gema Ni Made Crivanty Mayayogini Pande Saputra Nadeak Panjaitan, Andry M. Puspitasari, Veny Anindya Raudhotuzanah, Dara Salma Azia Sembel, Sandra Simatupang, Apriani Solihin, Riyad Tatap Maduma Widyastari, Nurul Zulfa Naurah