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All Journal Jurnal Akuntansi dan Keuangan EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal RAK (Riset Akuntansi Keuangan) IJBE (Integrated Journal of Business and Economics) Jurnal Riset Keuangan dan Akuntansi (JRKA) Martabe : Jurnal Pengabdian Kepada Masyarakat YUME : Journal of Management DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ekuilnomi Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan Innovative: Journal Of Social Science Research Science and Education Journal EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN
Syamsul Huda
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Siti Khodijah; Syamsul Huda
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 11 No 2 (2023): EDISI SEPTEMBER
Publisher : Prodi Pendidikan Ekonomi-UGJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v11i2.21

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) on company financial performance as proxied by Return On Assets, Return On Equity, and Net Profit Margin moderated by company size partially in mining sector companies listed on the Indonesia Stock Exchange.The research population includes all mining sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was determined by purposive sampling method. The data analysis technique in this research is descriptive and verification. Hypothesis testing uses the Structural Equation Modeling Partial Least Square (SEM-PLS) analysis model. The results of the study show that (1) Corporate Social Responsibility has a positive and significant effect on Return On Assets. (2) Corporate Social Responsibility has no effect on Return On Equity. (3) Corporate Social Responsibility has a positive and significant effect on Net Profit Margin. (4) Company size weakens the effect of the relationship between Corporate Social Responsibility on Return On Assets. (5) Company size weakens the effect of the relationship between Corporate Social Responsibility on Return On Equity. (6) This is indicated by the p-value of Net Profit Margin.
THE EFFECT OF GCG MECHANISM AND CSR ON FINANCIAL PERFORMANCE Retno Santi Nur Azizah; Syamsul Huda
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 11 No 2 (2023): EDISI SEPTEMBER
Publisher : Prodi Pendidikan Ekonomi-UGJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v11i2.19

Abstract

This study aims to determine and examine The Effect of independent commissioners, managerial ownership, audit committees, and corporate social responsibility on financial performance both partially and simultaneously (together) in Textile and Garment Sub Sector Companies listed on the Indonesia Stock Exchange Period 2017-2021. The data analysis technique in this research is descriptive and verification. Testing the hypothesis using a multiple linear regression analysis model. The study results show that some GCG components affect financial performance, and others do not. The independent board of commissioners and audit committee do not affect ROA. Managerial ownership and CSR affect ROA. Then the independent board of commissioners also does not affect EPS. Managerial ownership, audit committee, and CSR affect EPS. Together the independent board of commissioners, managerial ownership, audit committee, and, CSR affect ROA and EPS in textile and garment sub-sector companies for the 2017-2021 period.
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Sub sektor Farmasi Periode 2017-2021) Tania Eka Putri Tania; Syamsul Huda
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 11 No 2 (2023): EDISI SEPTEMBER
Publisher : Prodi Pendidikan Ekonomi-UGJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v11i2.18

Abstract

This study intends to investigate how financial distress and leverage affect managing profitability. The populationof this study includes all pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the2017-2021 period, the sample was determined by purposive sampling, namely 8 companies. The data collectiontechnique uses documentation techniques, namely collecting financial reports for the pharmaceutical sub-sectorin the 2017-2021 period. This research method uses quantitative methods with descriptive and verification dataanalysis techniques and hypothesis testing using multiple linear regression analysis models. The results show thatthe coefficient of determination (R Square) indicates that financial distress and leverage impact earningsmanagement by 20.2%, whereas other factors not included in this study influence the remaining factors. Partialhypothesis testing shows that financial distress has no effect on earnings management while leverage has asignificant effect on earnings management. Simultaneously financial distress and leverage have a significant effecton earnings management in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the2017-2021 period.
PENGARUH PERSEDIAAN, INVESTMENT OPPORTUNITY SET DAN KURS VALUTA ASING TERHADAP RETURN SAHAM Siska Julian; Syamsul Huda
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 11 No 2 (2023): EDISI SEPTEMBER
Publisher : Prodi Pendidikan Ekonomi-UGJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v11i2.17

Abstract

This study aims to determine and describe the effect of inventory, investment opportunity set and foreign exchange rates.The population in this study includes all automotive and component sub-sector companies listed on the Indonesian Stock Exchange for the 2018-2021 period. Determination of the sample used in this study as a representative form of the population using a purposive sampling technique. The use of data analysis techniques in this study is descriptive and verification analysis. The selected sample data in this study were then tested using a multiple linear regression analysis model.The results of the research that has been done inform that inventory has no effect on stock returns. investment opportunity set has a significant effect on stock returns.foreign exchange rates have no effect on stock returns inventory, investment opportunity set and foreign exchange rates simultaneously have no significant effect on stock returns. The result of testing the analysis of the coefficient of determination is that the value of the coefficient of determination (Adjusted R Square) This value informs that changes in inventory, investment opportunity sets and foreign exchange rates affect changes in stock returns by 13.80% influenced by other variables outside this study.
PENGARUH RETURN ON ASSET, CURRENT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP INCOME SMOOTHING DENGAN UKURAN RETURN SAHAM SEBAGAI VARIABEL PEMODERASI : (Studi Kasus Pada Sub Sektor Food and Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Rizka Wahyuningsih; Syamsul Huda
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 2 (2024): EDISI SEPTEMBER
Publisher : Prodi Pendidikan Ekonomi-UGJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v12i2.9440

Abstract

This research aims to determine and test the influence of Return On Assets, Current Ratio, and Debt To Equity Ratio on Income Smoothing with Stock Return Measures as a Moderating Variable in Food and Beverages Sub-Sector companies listed on the Indonesia Stock Exchange. This research uses secondary data with a research period of 2019-2023. The research population includes all Food and Beverages Sub-Sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample in this research was determined using the purposive sampling method. The data analysis technique in this research is descriptive and verification. The data analysis method used is logistic regression analysis with moderated regression analysis. Data was processed using SPSS version 25 software. The research results show that spatially Return On Assets has no effect on Income Smoothing, Current Ratio has an effect on Income Smoothing, Debt to Equity Ratio has an effect on Income Smoothing. The stock return moderation variable is not able to moderate the Return On Assets to Income Smoothing, The stock return moderation variable is able to moderate the Curent Ratio to Income Smoothing, The stock return moderation variable is not able to moderate the Debt to Equity Ratio to Income Smoothing in Food and Beverages Sub Sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Keyword: Return on Asset, Current Ratio, Debt to Equity Ratio, Income Smoothing, Stock Return
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, GOOD CORPORATE GOVERNANCE, DAN VOLUNTARY DISCLOSURE TERHADAP COST OF EQUITY CAPITAL PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 - 2023 Amelia Angraini M; Syamsul Huda
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 2 (2024): EDISI SEPTEMBER
Publisher : Prodi Pendidikan Ekonomi-UGJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v12i2.9460

Abstract

This study aims to comprehensively examine the impact of various corporate governance and financial factors—specifically company size, leverage as indicated by the Debt to Equity Ratio (DER), the presence of an independent board of commissioners, managerial ownership, institutional ownership, and voluntary disclosure—on the cost of equity capital in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The research adopts a purposive sampling technique to select relevant companies, focusing on a population of 37 firms within this sector over the specified timeframe. Data analysis is conducted using both descriptive and verificative approaches, with hypothesis testing carried out through multiple linear regression analysis to determine the relationships between these variables and the cost of equity capitalThe results of the study reveal that company size exerts a significant partial influence on the cost of equity capital, indicating that larger companies may benefit from lower equity costs. In contrast, DER, the independent board of commissioners, managerial ownership, institutional ownership, and voluntary disclosure, when considered individually, do not significantly affect the cost of equity capital. However, when these variables are considered together, they collectively exert a significant influence on the cost of equity capital. These findings provide critical insights for corporate management and investors, emphasizing the need to consider both company size and the combined effect of governance and ownership structures when assessing the cost of equity financing in the transportation and logistics industry.  Keywords: Company Size, Leverage, Independent Board of Commissioners, Managerial Ownership, Institutional Ownership, Voluntary Disclosure, and Cost of Equity Capital.
Co-Authors Abednego Sinaga Afifa Nurhanifah Ainun Gita Maharani Amelia Angraini M Andika Pirmansah Candra Hayatul Iman Chandra Chan Daiyinta C.P Handoko Dede Jajang Suyaman Errica A Putri Fety Nurlia Muzayanah George Best Stam Sianipar Hari Sulistiyo Hermana, Cecep Ina Ratnasari Indah Ayu Lestari, Indah Ayu Irvan Yoga Pardistya Jason Cristoval Julianti Pratiwi Marischa Aulia Dewi Mishael Apriyani Nabilla Nur Azizah Aprilliyanti Nana Diana Nia Amelia Kartika Oda Wida Rabhi Fathan Muhammad Rani Apriani Retno Santi Nur Azizah Rizka Wahyuningsih Siska Julian Siti Khodijah Soni Okabrian Sri Suartini Sugiharti, Harpa Sutarjo Tania Eka Putri Tania Venni Avionita Wenni Anggita