Articles
Pengaruh Profitabilitas, Kepemilikan Institusional, Kebijakan Deviden, dan Ukuran Perusahaan Terhadap Kebijakan Hutang
Aldi Al Adiat;
Hesty Ervianni Zulaecha;
Imam Hidayat;
Djenny Sasmita
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jupiman.v1i4.660
This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy. Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy.
The Effect of Company Size, Systematic Risk and Independent Commissioners on Disclosure of Intellectual Capital
Sari, Petty Aprilia;
Hidayat, Imam
EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang
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DOI: 10.32493/eaj.v3i3.y2020.p163-171
The purpose this study is to determine the effect of company size, systematic risk and independent commissioners on intellectual capital disclosure in banking companies listed on the Indonesia Stock Exchange. The dependent variable is disclosure of intellectual capital, while the independent variable is company size, systematic risk and independent commissioners .This riset was conducted on banking companie listd on the Indonesia Stock Exchange (IDX) by accesing secondary data on annual reports for the 2015-2018 period. The results of the sample selection were 35 banking companies. The sample method used in this study is to use no-probability sample method with the sample technique chosen is purposive sample. The analysis used in this research is panel data regression analysis. The partial evaluation hypothesis testing results show that firm size and systematic risk have a significant positif effect on intellectual capital disclosure, while independent commissioners do not have a significant negatif effect on intellectual capital *disclosure
The Effects of Leverage, Profitability, and Company Size on Tax Aggressiveness
Hidayat, Imam;
Ellyana, Reza Aini
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang
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DOI: 10.32493/eaj.v5i1.y2022.p16-25
The goal of this study is to see how much leverage, profitability, and company size have on tax aggressiveness in food and beverage firms listed on the Indonesia Stock Exchange. For the 2016-2020 timeframe, the study sample consisted of 8 food and beverage firms listed on the Indonesia Stock Exchange. The research sample used is 8 food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling method. The data used is secondary data. The analysis used in this research is multiple linear analysis which is processed using eviews10 program. The results show that leverage and company size variables affect on tax aggrressiveness, while profitability variables have no effect on tax aggressivess. Based on the test of the coefficient of determination (R2) equal to 28,3% of the variable tax aggressiveness can be explained by the variable leverage, profitability, company size while 71,7% are influenced by others variable.
The Influence of Profitability, Company Size and Leverage on Company Value
Hidayat, Imam;
Wati, Dwi Setia
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang
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DOI: 10.32493/eaj.v5i1.y2022.p60-71
This study aims to explain the significance of the effect of profitability, company size and leverage partially on the value of property companies listed on the IDX. This study took a sample of 10 companies during the research period, namely 2018-2020 using the purposive sampling method with the criteria of sub-food & beverage manufacturing companies listed on the IDX during the 2018-2020 period . Sources of data used in this study is secondary data. Multiple linear regression is a data analysis technique used in this study. After testing, the results obtained that profitability and leverage partially have a significant effect on firm value, while the variable firm size does not affect the value of the company.
Aksi Waspada Stunting Sebagai Upaya Pencegahan Di Wilayah Tigaraksa Kabupaten Tangerang
Ahmad, Shieva Nur Azizah Ahmad;
Perwithasari, Resi;
Hidayat, Imam;
Prayogo, Gilang;
Santico, Novita;
Rosinah, Rosinah;
Salsa Bella, Shifa
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen
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Stunting bisa terjadi sejak dalam kandungan janin dan baru muncul saat anak berusia dua tahun Stunting tidak hanya berdampak pada pertumbuhan fisik saja, namun juga menjadi masalah yang membuat anak lebih rentan terserang penyakit. Tujuan pengabdian masayarakat sebagai upaya pencegahan di wilayah Tigaraksa. Kegiatan ini bertujuan untuk meningkatkan pengetahuan masyarakat dalam mencegah kejadian stunting di wilayah Tigaraksa Kabupaten Tangerang. Kegiatan edukasi dan sosialisasi aksi waspada stunting ini dilaksanakan pada tanggal 27 Agustus 2023 di Kelurahan Tigaraksa dan tanggal 03 September 2023 di Kelurahan Pasir Nangka. Peserta kegiatan berjumlah 20 orang di setiap kelurahan selama 60 menit. Pengetahuan di Kelurahan Tigaraksa sebelum dilakukan edukasi dengan kategori pengetahuan kurang sebesar 13 orang (65 %), pengetahuan baik sebesar 13 responden (65%). Sedangkan hasil pengetahuan setelah dilakukan edukasi sebesar 18 responden (90%), pengetahuan kurang sebesar 2 responden (10%). Pengetahuan di Kelurahan Pasir Nangka sebelum dilakukan edukasi dengan kategori pengetahuan kurang sebesar 11 orang (65 %), pengetahuan baik sebesar 9 responden (65%). Sedangkan hasil pengetahuan setelah dilakukan edukasi sebesar 17 responden (85%), pengetahuan kurang sebesar 3 responden (15 %). Tenaga kesehatan proaktif melakukan tindakan preventif terkait penyebab stunting dan mencegah stunting pada anak sedini mungkin.
Return of beverage and food companies in Indonesia and its factors
Abbas, Dirvi Surya;
Hidayat, Imam
Journal of Sustainable Tourism and Entrepreneurship Vol. 1 No. 4 (2020): June
Publisher : Goodwood Publishing
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DOI: 10.35912/joste.v1i3.386
Purpose: This study aimed to determine the impact on stock returns of food and beverage companies in Indonesia during the period 2013-2018 of instrument finance and systemic risk. Methodology: The sampling technique used purposive sampling. Based on the predetermined criteria, eight companies. Data used secondary data obtained from IDX. The method used is regression analysis logistic panel data. Results: Return on equity & systematic risk affected stock returns. Price earning ratio & debt to equity ratio did not affect stock returns. Limitation: The data used is only for food and beverage companies and does not include manufacturing companies as a whole. Contribution: Investors are expected to analyze the company's condition that will invest their capital; besides using technical analysis, it is also better to use fundamental analysis. Keywords: Instrument finance, Systematic risk, Return
Determinan Finansial Distress Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia
Mohamad Zulman Hakim;
Aprilliani Tri Wiyanti;
, Imam Hidayat;
Januar Eky Pambudi;
Dirvi Surya Abbas;
Sustari Alamsyah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen
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DOI: 10.55606/jempper.v2i1.1056
This study aims to determine the effect of liquidity, profitability, the ratio of activity to financial distress. The population in this study is all Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019- 2021 period. The sampling technique uses purposive sampling and obtained the company or 66 samples. The analysis technique used in this study is purposive sampling analysis. Research results; liquidity,profitability and activity ratio have no effect on financial distress.
The Effect of Liquidity, Leverage, and Working Capital Turn on Profitability
Hidayat, Imam;
Dewi, Filla Oktapia Sulistia
APTISI Transactions on Management (ATM) Vol 7 No 1 (2023): ATM (APTISI Transactions on Management: January )
Publisher : Pandawan
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DOI: 10.33050/atm.v7i1.1832
The purpose of this research is to analyze the effect of liquidity, leverage, and working capital turnover on profitability in coal mining companies listed on the Indonesia Stock Exchange from 2017 to 2020. The data used in this study is quantitative. The data used is secondary data. The Sampling technique used is purposive sampling, and there were 12 firms with research for four years; this obtained 48 observations. The data analysis method used in this study is Panel data regression analysis using reviews 9. The F test result is an F-statistic of 143.6753 > F Table (2.82) and a Prob (F-statistic) value of 0.000000 < 0.05, which means liquidity, leverage, and working capital turnover have a significant effect on profitability. The results of the liquidity t-test are a t statistic (1.198727) < t table (2.01537) and the value of Prob. 0.2371 > 0.05 means that liquidity has no significant effect on profitability. The results of the t-test leverage t statistic (20.47374) > t table (2.01537) and the value of Prob. 0.0000 > 0.05 means that leverage has a significant effect on profitability. The results of the t-test of working capital turnover t statistic (0.986827) < t table (2.01537) and the value of Prob. 0.3291> 0.05 means that working capital turnover has no significant effect on the profitability of coal mining sub-sector companies listed on the Indonesia Stock Exchange.
The Influence of Determined Tax Load, Tax Planning, and Profitability in Profit Management in The Company Manufacturing The Mining Sector, The Coal Sub Sector Listed on The Indonesia Stock Exchange Year
Hidayat, Imam;
Sutria, Pinka Oktaviani
APTISI Transactions on Management (ATM) Vol 7 No 1 (2023): ATM (APTISI Transactions on Management: January )
Publisher : Pandawan
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DOI: 10.33050/atm.v7i1.1833
This study aims to analyze the effect of deferred tax expense, planning, and profitability on earnings management. The method used in sampling is using a purposive sampling method. The population in this study is manufacturing companies in the mining sector listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Based on the established criteria, 11 companies have been obtained. This study indicates that the deferred tax expense variable does not affect earnings management; tax planning affects earnings management because profitability affects earnings management. The variables of deferred tax expense, tax planning, and profitability affect earnings management. Profitability has a significant effect on earnings management of manufacturing companies in the Coal Mining sector on the Indonesia Stock Exchange in the 2018-2020 period. Deferred Tax Expenses, Tax Planning, and Profitability simultaneously affect the profit management of manufacturing companies in the Coal sub-sector Mining sector on the Indonesia Stock Exchange in the 2018-2020 period. Deferred Tax Expenses have no significant effect on earnings management in manufacturing companies in the Coal Mining sector on the Indonesia Stock Exchange in 2018-2020. Tax planning significantly affects earnings management for manufacturing companies in the Coal Mining sector on the Indonesia Stock Exchange in the 2018 period 2020.
Pengaruh Ukuran Perusahaan, Mekanisme Bonus dan Kepemilikan Asing Terhadap Transfer Pricing
Purba, Fany Dewi Irma;
Abbas, Dirvi Surya;
Hidayat, Imam
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 1 No. 3 (2024): January
Publisher : CV. Muris Global Education
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DOI: 10.62421/jibema.v1i3.17
Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, mekanisme bonus, dan kepemilikan asing terhadap Transfer Pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 6 tahun yaitu periode 2015-2020. Populasi penelitian ini meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 20 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa mekanisme bonus berpengaruh negatif signifikan terhadap Transfer Pricing, ukuran perusahaan dan kepemilikan asing tidak memiliki pengaruh signifikan terhadap Transfer Pricing, dan ukuran perusahaan, mekanisme bonus, dan kepemilikan asing secara bersama-sama berpengaruh terhadap Transfer Pricing.