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All Journal Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Akuntansi dan Perpajakan COUNT: Journal of Accounting, Business and Management
Rahandhika Ivan Adyaksana
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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DETERMINAN PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Ami Yuliyanti; Lulu Amalia Nusron; Rahandhika Ivan Adyaksana; Ratna Purnama Sari
Jurnal Ekonomi Dan Bisnis Vol 19 No 2 (2025): JEB Vol 19 No 2 Juli 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i2.107

Abstract

This study targets to examine the impact of sales growth, inventory turnover, and working capital turnover on profitability of coal mining subsector companies. Indonesia's coal reserves are estimated to have a lifespan of 65 years. Coal is one of the main export commodities so it contributes greatly to Indonesia's economy. This research's method is quantitative by using secondary data. The coal mining subsector business listed in IDX during 2017 – 2021 period chosen as the population. The sampling approach used in this research is purposive sampling technique with the final number of samples as many as 14 companies. The data analysis approach used is multiple linear regression using SPSS 25 version. The final result of this research shows that sales growth partially has a positive effect on profitability, inventory turnover partially has a negative effect on profitability, and working capital turnover partially does not have an effect on profitability. This study's results also show that sales growth, inventory turnover, and working capital turnover simultaneously have a significant effect on profitability.
THE EFFECT OF COMPANY SIZE, LEVERAGE, CSR COSTS AND PROFITABILITY ON COMPANY VALUE: (In Manufacturing Industry Companies Listed on the Indonesia Stock Exchange 2017-2021) Rahandhika Ivan Adyaksana
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.8

Abstract

This study aims to examine the effect of firm size, leverage, CSR costs and profitability on firm value. The sampling technique used in this study was purposive sampling. The number of samples in this study were 33 manufacturing companies listed on the Indonesia Stock Exchange for 2017-2021. The analysis technique used is multiple linear regression analysis. The results of the study show that firm size, leverage, CSR costs have no significant effect on firm value, while profitability has a significant positive effect on firm value. Keywords: company size, CSR costs, profitability, firm value
Pengaruh Kondisi Keuangan, Ukuran Perusahaan dan Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Anandita Zulia Putri; Rahandhika Ivan Adyaksana; Vidya Vitta Adhivinna; Monika Aprilia Suriyanti
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2177

Abstract

The study aimed to examine how earnings management, particularly in transportation, utilities, and infrastructure companies listed on the Indonesia Stock Exchange (IDX), is influenced by tax planning, company size, and financial condition. The research method employed quantitative secondary data analysis using inner model analysis and processed with SmartPLS 4.0. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. The results showed that financial condition had a positive impact on earnings management, while company size had a negative impact. Tax planning had no effect on earnings management. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. This broad sample size enhances the reliability of the findings, ensuring that they are representative of the sector as a whole. The data was gathered from publicly available financial statements, offering an accurate reflection of the companies' financial performance over the period in question. The results showed that financial condition had a positive impact on earnings management, suggesting that companies in better financial health are more likely to engage in earnings management practices. On the other hand, company size had a negative impact, indicating that larger companies may be subject to stricter regulatory scrutiny, thus limiting their ability to manipulate earnings. Interestingly, tax planning had no effect on earnings management, possibly indicating that companies may not view tax strategies as a significant driver of earnings management practices.
Analisis Kontribusi Teknologi Perbankan Digital dan Biaya Corporate Social Responsibility terhadap Kinerja Keuangan Perbankan Nusron, Lulu Amalia; Rahandhika Ivan Adyaksana; Wandan Zulvanadya Cipta Pribadi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1537

Abstract

The development of digital technology has brought significant changes to the banking industry, particularly through the implementation of internet banking and mobile banking services that aim to support financial inclusion. In addition, corporate concern for social aspects through corporate social responsibility (CSR) spending has also become an essential factor in ensuring business sustainability and increasing public trust. This study aims to analyze the effect of internet banking, mobile banking, and CSR expenses on the financial performance of banking institutions. The research population consisted of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period, with a total sample of 55 companies that met the data completeness criteria. The analysis method employed was multiple linear regression to determine the relationship and influence of the independent variables on financial performance as the dependent variable. The results show that internet banking has a significant positive effect on financial performance, indicating that the more optimal the use of internet banking services, the better the financial performance of banks. Similarly, CSR expenses also have a positive effect on financial performance, suggesting that effective and efficient allocation of CSR funds provides benefits not only for society but also for the long-term sustainability of the banks. On the other hand, mobile banking does not have a significant effect on financial performance, implying the need for improving service quality, enhancing technological features, and strengthening digital literacy so that mobile banking can contribute more effectively to banking performance. Therefore, the findings highlight the importance of digital innovation and integrated socio-economic strategies to strengthen the sustainability and competitiveness of the banking sector in Indonesia.
PENGARUH BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Rahandhika Ivan Adyaksana; Vidya Vitta Adhivinna; Lulu Amalia Nusron; Aure Nabilla Zahra Cheysa
Jurnal Akuntansi Dan Manajemen Vol 37 No 1 (2026): JAM Vol 37 No 1 April 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i1.175

Abstract

This research examines the impact of environmental costs and company size on financial performance. The study was conducted on companies in the Consumer Cyclicals and Consumer Non-Cyclicals sectors listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative method was applied using secondary data from annual and financial reports. All companies in the sector comprised the population, while the sample consisted of 92 companies selected through saturated sampling. Financial performance was measured using Return on Equity (ROE), environmental costs were assessed using the Environmental Cost Ratio (ECR), and company size was calculated based on the natural logarithm of total assets. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The findings indicate that environmental costs have a significant negative effect on financial performance, while company size has a significant positive effect. Collectively, these two variables were also proven to have a significant effect of 0.004 on financial performance.
Co-Authors Ami Yuliyanti Anandita Zulia Putri Aure Nabilla Zahra Cheysa Lulu Amalia Nusron Monika Aprilia Suriyanti Ratna Purnama Sari Vidya Vitta Adhivinna Wandan Zulvanadya Cipta Pribadi