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All Journal JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Information System, Applied, Management, Accounting and Research Jurnal Akuntansi Barelang Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat Indonesian Journal of Applied Accounting and Finance Journal of Education Technology Information Social Sciences and Health Jurnal Cendekia Ilmiah
Eka Kusuma Dewi
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Other

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Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Investment Opportunity Set Terhadap Nilai Perusahaan Muhimatun Nur Asiah; Eka Kusuma Dewi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13467

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh struktur modal, ukuran perusahaan dan investment opportunity set terhadap nilai Perusahaan. Jenis penelitian ini menggunakan penelitian kuantitatif asosiatif dengan menggunakan data sekunder yang diambil dari website BEI dan website masing-masing perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode tahun 2019 sampai 2024. Metode pengambilan sampel menggunakan purposive sampling dengan menggunakan beberapa kriteria sesuai dengan kebutuhan penelitian. Sampel yang terdapat pada penelitian ini sebanyak 32 perusahaan dengan total observasi sebesar 192 sampel. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews 12. Hasil analisis data menunjukkan bahwa secara simultan struktur modal, ukuran perusahaan, dan investment opportunity set terhadap nilai Perusahaan Sedangkan secara parsial menunjukkan bahwa, investment opportunity set tidak berpengaruh terhadap nilai Perusahaan, sedangkan struktur modal, dan ukuran perusahaan berpengaruh terhadap nilai Perusahaan.
Pengaruh Kinerja Keuangan, Struktur Kepemilikan Manejerial Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibiliy Sebagai Variabel Moderasi Maria Reviyona Tos; Eka Kusuma Dewi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13542

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan, struktur kepemilikan manejerial dan ukuran perusahaan terhadap nilai perushaan dengan pengungkapan CSR sebagai variabel moderasi. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan pada sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 – 2024. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan teknik purposive sampling, dengan jumlah sampel yang didapat sebanyak 10 perusahaan dari total 95 perusahaan pada sektor makanan dan minuman. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan dari setiap perusahaan yang telah dijadikan sampel penelitian ini. Analisa hasil penelitian meggunakan bantuan perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa model yang terbaik adalah Fixed Effect Model (FEM. Berdasarkan hasil penelitian ini menujukan bahwa kinerja keuangan, struktur kepemilikan manejerial dan ukuran perusahaan secara bersama-sama atau simultan berpengaruh terhadap nilai perusahaan. Kinerja keuangan berpengaruh negatif terhadap nilai perusahaan, dan struktur kepemilikan manejerial secara parsial tidak berpengaruh terhadap nilai perusahaan, serta ukuran berpengaruh positif terhadap nilai perusahaan, kemudian corporate social responsibility mampu memoderasi pengaruh kinerja keuangan terhadap nilai perusahaan,sementara itu, corporate social responsibility tidak mampu memoderasi pengaruh struktur kepemilikan manejerial terhadap nilai perusahaan, serta corporate social responsibility mampu memoderasi pengaruh ukuran perusahaan terhadap nilai perusahaan.
Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Firm Size Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Independen Sebagai Variabel Moderasi Putri Utari; Eka Kusuma Dewi
Indonesian Journal of Applied Accounting and Finance Vol. 6 No. 1 (2026): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v6i1.15891

Abstract

This study aims to examine the effect of environmental performance, environmental costs, and firm size on financial performance and to analyze the role of independent commissioners as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This study is motivated by inconsistent findings in previous studies regarding the effects of environmental performance, environmental costs, and firm size on financial performance, including differences in findings concerning the role of independent commissioners in strengthening these relationships. This study employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER data published by the Ministry of Environment and Forestry (KLHK). The sample was selected using purposive sampling, resulting in 15 companies with 75 observations. The data were analyzed using panel data regression through the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The results show that environmental performance, environmental costs, and firm size simultaneously have a significant effect on financial performance. Partially, firm size has a positive and significant effect, while environmental performance and environmental costs do not have a significant effect. Independent commissioners do not moderate the effects of environmental performance, environmental costs, and firm size on financial performance. These findings indicate that firm size plays a greater role in explaining the financial performance of energy sector companies, while independent commissioners have not demonstrated a significant moderating role in the relationships among these variables
Pengaruh Konservatisme Akuntansi, Investment Opportunity Set (IOS) dan Kebijakan Dividen Terhadap Kualitas Laba Rif’atul Huda; Eka Kusuma Dewi
Indonesian Journal of Applied Accounting and Finance Vol. 6 No. 1 (2026): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v6i1.15883

Abstract

This study aims to examine and provide empirical evidence regarding the effect of accounting conservatism, Investment Opportunity Set (IOS), and dividend policy on earnings quality in Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative associative approach using secondary data obtained from the companies’ officially published annual reports. The sample was selected using purposive sampling, resulting in 20 companies and 100 firm-year observations. The data were analyzed using panel data regression with the Common Effect Model (CEM). Earnings quality is proxied by the operating cash flow to net income ratio (CFO/NI), accounting conservatism by CON_ACC, Investment Opportunity Set by MVABVA, and dividend policy by the Dividend Payout Ratio (DPR). The results indicate that accounting conservatism, Investment Opportunity Set (IOS), and dividend policy simultaneously have a significant effect on earnings quality. Partially, accounting conservatism has a negative and significant effect on earnings quality. Investment Opportunity Set (IOS) has no significant effect on earnings quality. Meanwhile, dividend policy has a positive and significant effect on earnings quality
Co-Authors Anggun Putri Romadhina Anggun Putri Romadhina Ardijan Handijono Dinar Ambarita Fitri Hermalia Putri Maria Reviyona Tos Mila Ramadhani Muhimatun Nur Asiah Muliyani Muliyani Purwatiningsih Purwatiningsih Putri Utari Rif’atul Huda Rudy Irawan Gunarto Samsul Marpitasa Yunita Kwartarani