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All Journal Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi JURNAL AKUNTANSI Akurasi : Jurnal Studi Akuntansi dan Keuangan Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Peka: Jurnal Pengabdian Kepada Masyarakat Journal of Innovation Research and Knowledge Jurnal Akuntansi Fortunate Business Review Jurnal Akuntansi Kontemporer
IRENE NATALIA
Jurusan Akuntansi, Fakultas Bisnis Dan Ekonomika, Universitas Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Journal of Innovation Research and Knowledge

 1 
STRUKTUR MODAL DAN KINERJA PERUSAHAAN SEKTOR KESEHATAN Jusuf, A An Arief; Natalia, Irene
Journal of Innovation Research and Knowledge Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

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Abstract

Capital structure policy relates to the source of a company's funds and management's efforts to maintain and improve its performance. Compared to the issuance of common stock, liabilities have interest expense consequences. This topic is important and timeless to research, tracking business dynamics over time. This study aims to examine the effect of capital structure on company performance. The sample of this study is healthcare companies listed on the Indonesia Stock Exchange for the period 2015-2024. The healthcare sector is one of the sectors that experienced an extreme surge from pre-health crisis conditions, then experienced an extreme decline to post-health crisis conditions. Unbalanced panel data testing was conducted using a fixed effect model. The results showed that leverage negatively affected the performance of healthcare companies during the same period. Additional testing showed that leverage had a negative effect on all company sizes, with the greatest negative impact felt by companies above average size (between 50% and 75%). The use of debt as a performance lever requires careful management response, taking company size into account.
SUMBER DAYA INTERNAL PERUSAHAAN SEBAGAI DETERMINAN KINERJA KEUANGAN Natalia, Irene; Jusuf, A An Arief
Journal of Innovation Research and Knowledge Vol. 4 No. 4: September 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i4.8598

Abstract

This study examines the influence of intrinsic company factors on the financial performance of transportation and logistics sector companies listed on the Indonesia Stock Exchange from 1994 to 2022. The intrinsic management factors include company size, liquidity, corporate income tax, intangible assets, leverage, and company age. Data were taken from the OSIRIS database and tested using 332 observations were obtained. The analysis was tested with ordinary least squares. The study found that intangible assets and leverage affect financial performance. This research contributes to the resource-based theory regarding management's use of company resources to generate financial performance. The intrinsic company variables, such as intangible assets and leverage, should be considered by investors when assessing financial performance and making investment decisions in transportation and logistics sector companies in Indonesia, especially during the health crisis period. Additionally, management needs to maintain profitability levels to achieve future sustainability and solvency.
Co-Authors A An Arief Jusuf Atmadja, Soesilawati Soema Chandra, Jessica Cecilia Dedhy Sulistiawan Felix Widyadhana Hastutie Noor Andriati Isnalita Isnalita, Isnalita Jonaidy, Hikmah Lodovicus Lasdi Mariolin Ance Sanggenafa Permata ayu widyasari Rahardjo, Hartono SHEVIN WINARTA Situmorang, Bornok Stefani Arif Juantara Teodora Winda Mulia Toto Warsoko Pikir Wehartaty, Tineke