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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Manajemen Jurnal Bina Akuntansi Jurnal Paradigma Akuntansi Cerdika: Jurnal Ilmiah Indonesia International Journal of Application on Economics and Business Jurnal Akuntansi Jurnal Serina Abdimas
Sofia Prima Dewi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Analisis Pengaruh Struktur Kepemilikan dan Keberagaman Gender terhadap Financial Distress pada Perusahaan Energi di Indonesia Karina, Brietya Jakwa; Dewi, Sofia Prima
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 10 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i10.2925

Abstract

Pengelolaan struktur kepemilikan yang optimal merupakan faktor krusial dalam menjaga stabilitas keuangan perusahaan sektor energi, mengingat karakteristik industri yang memerlukan investasi modal besar dan menghadapi volatilitas tinggi. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kepemilikan manajerial, dan gender diversity terhadap financial distress pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Financial distress diukur menggunakan metode Altman Z-Score. Pendekatan kuantitatif digunakan dengan metode analisis regresi logistik. Sampel penelitian ditentukan melalui metode purposive sampling dan terdiri dari 30 perusahaan dengan total 90 data observasi. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan kepemilikan manajerial tidak berpengaruh signifikan terhadap financial distress, sementara gender diversity juga tidak memiliki pengaruh signifikan. Temuan ini mengindikasikan bahwa struktur kepemilikan dan keberagaman gender belum cukup kuat dalam menjelaskan kondisi financial distress pada perusahaan sektor energi di Indonesia.  Secara teoretis, penelitian ini memberikan kontribusi terhadap pengembangan teori keagenan dalam konteks industri ekstraktif dengan karakteristik struktur kepemilikan terkonsentrasi, sementara secara praktis, hasil penelitian memberikan implikasi bagi manajemen perusahaan dan regulator untuk mempertimbangkan faktor-faktor lain yang lebih determinan dalam pencegahan financial distress, seperti efisiensi operasional, manajemen likuiditas, dan strategi diversifikasi usaha.
Analisis Profitabilitas Terhadap Nilai Perusahaan Di Sektor Teknologi Yang Terdaftar Di BEI Tahun 2021-2024 Putri, Tisya Ananda; Dewi, Sofia Prima
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 10 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i10.2926

Abstract

Tujuan utama dari sebuah perusahaan adalah untuk menghasilkan laba agar dapat meningkatkan nilai perusahaan yang tercermin dalam harga saham, aset, dan laba perusahaan. Sektor industri teknologi merujuk pada sektor yang mencakup perusahaan-perusahaan yang bergerak dalam penelitian, pengembangan, produksi, dan penerapan teknologi dalam berbagai bentuk, baik itu perangkat keras, perangkat lunak, atau layanan berbasis teknologi. Di era modern dan perkembangan zaman ini, perusahaan-perusahaan teknologi yang terdaftar di Bursa Efek Indonesia menjadi sorotan oleh masyarakat Indonesia. Return on Asset (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) masing-masing memiliki peran penting dalam memberikan gambaran mengenai efisiensi perusahaan dalam mengelola sumber daya yang dimilikinya untuk menghasilkan laba. Metode penelitian yang digunakan pada penelitian ini yaitu penelitian kuantitatif. Populasi pada penelitian ini adalah seluruh perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia pada periode 2021-2024. Profitabilitas yang digambarkan oleh Return on Equity (ROE) tidak mempengaruhi kemampuan perusahaan dalam meningkatkan nilai perusahaan. Peningkatan profitabilitas perusahaan tidak selalu direspon positif oleh investor, terutama ketika keuntungan yang diperoleh lebih banyak dialokasikan ke laba ditahan daripada dibagikan dalam bentuk dividen kepada pemegang saham. secara teoritis mencerminkan kemampuan perusahaan dalam menghasilkan laba dari penggunaan asetnya, namun dalam praktiknya investor tidak hanya mempertimbangkan profitabilitas aset semata. Investor juga memperhitungkan faktor-faktor eksternal seperti kondisi industri, fluktuasi pasar, kondisi ekonomi, sosial, politik, hingga stabilitas nasional yang dapat mempengaruhi nilai perusahaan.
FACTORS AFFECTING FIRM VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLE Belinda, Belinda; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.150-161

Abstract

The goal of this research is to gather empirical evidence on the impact of profitability, liquidity, leverage, firm growth, firm size, and total assets turnover on firm value in manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2020, using dividend policy as a moderating variable. The purposive sampling method was utilized and a sample of 40 companies that met the criteria was collected. Secondary data is used in this study, which is subsequently analyzed using Eviews 12 with the Moderated Regression Analysis (MRA). The study's findings show that firm size (SIZE) affected firm value (Tobin’s Q). Firm value (Tobin’s Q) is unaffected by profitability (ROE), liquidity (CR), leverage (DER), firm growth (TAG), and total asset turnover (TATO). The relationship between profitability (ROE) and leverage (DER) on firm value (Tobin's Q) can be moderated by dividend policy (DPR). The relationship between liquidity (CR) and firm growth (TAG) on firm value (Tobin's Q) cannot be moderated by dividend policy (DPR).
DETERMINANTS OF STOCK RETURN IN CONSUMER NON-CYLICALS' COMPANIES LISTED ON IDX Abdurachman, Siti Hafsah; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.715-726

Abstract

The aims of this research was to obtain empirical evidence regarding the impact of return on equity, operating cash flow, debt-to-equity ratio, and earnings per share toward stock return in consumer non-cyclicals companies during 2018-2020 listed on Indonesia Stock Exchange. Using purposive sampling method, from 38 companies that were chosen, total sample for three years were 114 data. For data processing, Eviews 12 application is used and the technique analyzed is multiple linear regression. The result is return on equity has a positive impact toward stock return, operating cash flow has no positive impact toward stock return, earnings per share and debt-to-equity ratio have no negative impact toward stock return. The research’s implication is that company need to reduce leverage and increase profitability, because it will affect investor’s decision.
THE IMPACT OF ASSET MANAGEMENT, CAPITAL STRUCTURE, AND FIRM SIZE TOWARD PROFITABILITY Priskila , Priskila; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1120-1132

Abstract

The aim of this study is to determine the influence of asset management, capital structure, and company size on the profitability of non-cyclical sector manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The data population in this study amounted to 111 non-cyclical sector manufacturing companies, a non-probability sampling technique (purposive sampling) by applying several criteria in this study. The data sample used is 75 data with 25 companies in the 2018-2022 period, where later the data will be processed using E-views ver.12 software. In this study, a classical assumption test was carried out using the multiple linear regression method and the suitable result for this study was the Random Effect Model (REM). This research shows that asset management has a positive effect on profitability, capital structure negatively affects profitability, and the size of the company has no impact on profitability with negative direction.
THE DETERMINANTS OF FIRM VALUE Warsiki, Luh Ketut Kumari Chandra; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1133-1145

Abstract

This research aims to obtain empirical evidence about the impact of leverage, profitability, firm size, and dividend policy toward the firm value of non-cyclical firms which is listed on the Indonesia Stock Exchange from period of 2018-2020. Using purposive sampling method, the sample in this study were 21 non-cyclical companies. The multiple linear regression model is used in this research and processing data with E-views 12 SV. In this research, firm value as dependent variable measures with a Price to Book Value. The result concludes that dividend policy and profitability impact positively toward firm value, firm size has no impact toward firm value with negative direction, and leverage has no impact toward firm value with positive direction.
THE IMPACT OF SALES GROWTH, PROFITABILITY, AND ASSET STRUCTURE TOWARD CAPITAL STRUCTURE Lie, Valensia Kristy; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.1923-1935

Abstract

This aim research is to obtain empirical evidence about the impact of sales growth, asset structure, and profitability toward capital structure. Technique sampling uses purposive sampling. The amount of sample in this research was 31 consumer goods companies that listed on the Indonesia Stock Exchange for 2018-2020. Techniques for data analysis is multiple linear regression, and processing data by using EViews. The research results concludes that sales growth has no impact toward capital structure with positive direction, asset structure has no impact toward capital structure with negative direction, and profitability has impact negatively toward capital structure.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Aditya, Kristanto; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26523

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, leverage, liquidity, and sales growth on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. In this study usingpurposive sampling method and obtained 39 samples. The data processing technique uses multiple regression analysis assisted by Eviews 10 and Microsoft Excel 2016. The results of this study indicate that profitability, liquidity, and sales growth do not have a positive effect on firm value, while leverage has a positive effect on firm value. The implication of this research is to emphasize the company's operational costs followed by increased sales growth so that profits will increase and in the eyes of investors the value of the company will be good.
DETERMINAN NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING Fadila, Fehnny; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26636

Abstract

This study aims to analyze the effect of asset structure, firm size, profitability, and firm growth on firm value with capital structure as an intervening variable. This study uses secondary data from the company's financial statements and the data is processed with the Eviews 12 Student Version. This study uses purposive sampling and selected a sample of 17 manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The results showed that the size of the company can positively affect the capital structure, asset structure and profitability can negatively affect the capital structure, while the growth of the company can not positively affect the capital structure. Asset structure, profitability, and capital structure can positively affect firm value, firm size can negatively affect firm value, while firm growth cannot negatively affect firm value. Capital structure can mediate the relationship between asset structure, firm size, and profitability with firm value, but the capital structure cannot mediate the relationship between firm growth and firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Suwita, Elcent Winata Hadi; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28664

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of profitability, firm size, asset structure, sales growth, and firm age on capital structure. The method used to select the sample is purposive sampling and obtained as many as 39 samples of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The selected sample will be processed using the Eviews 12 Student Version program and Microsoft Excel. The results shown in this study are that profitability and asset structure have a negative effect on capital structure, firm size and sales growth do not have a positive effect on capital structure, while company age does not negatively affect capital. The implication of this research is that companies need to pay attention to profitability and asset structure to maximize the company's capital structure.
Co-Authors ., Keni Abdurachman, Siti Hafsah Aditya, Kristanto Alex Shaw Alexander, Abraham Ardana, I Cenik Ardana, I Cenik Belinda, Belinda Caroline Immanuel Clarissya, Clarissya Cynthia Cynthia Defianti Hermawan Dewita, Laurencia Effendy, Angela Erin Kristi Eveline Eveline Fadila, Fehnny Farrakhy, Shalhhakka Dimar Grace Monica Kionggo Gunawan, Venny I Cenik Ardana Juika, Fonny Karina, Brietya Jakwa Keni Keni Liana Susanto Lie, Valensia Kristy Merry Susanti Nadya Wijaya Nayottama, Azhar Prasetyo Patricia, Selvia Putri Priskila , Priskila Purnama, Benny Putri, Tisya Ananda Rich, Michelle Satyapratama, Matthew Siauhelung, Leonard Hizkia Soesanto, Fredi Rama Sufiyati Sufiyati Sufiyati Sufiyati, Sufiyati Susanto, Richard Suwita, Elcent Winata Hadi Tanjung, Geraldio Tjahjadi, Calista Warsiki, Luh Ketut Kumari Chandra Wijaya, Emil Tanaga Yuniarwati Yuniarwati Yuniarwati, Yuniarwati Yuniarwati, Yuniarwati