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Analisis Faktor Yang Mempengaruhi Return Saham Pada Perusahaan Makanan Dan Minuman Di Indonesia Tahun 2014-2018 Yoni Syafitri; Mohamad Zulman Hakim
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13.01.010

Abstract

This study aims to determine the factors that influence Stock Returns such as Current Ratio, Return On Equity, Debt to Equity Ratio, Net Profit Margin, Long Term Debt To Equity Ratio in food and beverage companies listed on the Indonesia Stock Exchange. This research is a quantitative type because it refers to the calculation of research data in the form of numbers. The variables of this study include the dependent and independent variables. The sample in this study were food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The sample selection uses the purpose sampling method, with a total of 7 companies during the 2014-2018 period. Data analysis techniques using the Classic Assumption Test, Multiple Linear Regression Analysis and Hypothesis Test, this analysis was carried out with the help of the software program Eviews 9.0. This study shows that the variable Current Ratio, Return On Equity, Debt to Equity Ratio, Net Profit Margin, Long Term Debt To Equity Ratio simultaneously affect stock returns. With a significance level of 0.033668 less than 0.05. and partially Return On Equity has an influence on stock returns, while Current Rati, Debt to Equity Ratio, Net Profit Margin, Long Term Debt To Equity Ratio has no effect on stock returns.
PENGARUH PROFITABILITAS, STUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Dwi Widianingsih; Mohamad Zulman Hakim
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i2.19

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Stuktur Modal, dan Ukuran Perusahaan terhadap Nilai perusahaan pada perusahaan sektor aneka industri yang terdafatar di Bursa Efek Indonesia (BEI). Sampel peneltian ini terdiri dari 6 perusahaan sektor aneka industri  di BEI dengan metode purposive sampling. Alat analisis yang digunakan adalah EVIEWS 9. Studi ini memberikan bukti bahwa bahwa profitabilitas dan stuktur modal berpengaruh positif terhadap nilai perusahaan, sedangkan Ukuran perusahaan  tidak berpengaruh terhadap nilai perusahaan
ANALYSIS OF PROFIT GROWTH, PROFITABILITY, CAPITAL STRUCTURE, LIQUIDITY AND COMPANY SIZE OF PROFIT QUALITY Mohamad Zulman Hakim; Yuyun Naelufar
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.10348

Abstract

The purpose of this study is to examine the effect of earnings growth, profitability, capital structure, liquidity and company size on earnings quality in companies of Basic and Chemical Industries Listed on the Indonesia Stock Exchange (IDX). The time period of the study is 5 years, namely the 2014-2018 period.The population in this study includes all basic and chemical industry companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling technique. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results of the study simultaneously showed that the independent variable affected earnings quality. While partially, company size, profitability, liquidity and company size variables have no effect on earnings quality, but capital structure variables that are proxy by leverage have a positive effect on earnings quality.
EFFECT OF PROFITABILITY, LIQUIDITY, SALES GROWTH, BUSINESS RISK, AND ASSET STRUCTURE ON CAPITAL STRUCTURE Mohamad Zulman Hakim; Dinda Apriliani
Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i2.12115

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Profitabilitas, Likuiditas, Pertumbuhan Penjualan Risiko Bisnis, Struktur Aktiva terhadap Harga Saham pada perusahaan sektor Industri dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 3 tahun yaitu 2016-2018. Populasi penelitian ini meliputi seluruh perusahaan Industri dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan teknik yang telah ditetapkan diperoleh 27  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 menunjukan bahwa secara parsial profitabilitas (ROA) dan  pertumbuhan penjualan berpengaruh positif terhadap struktur modal.  Risiko Bisnis dan  Struktur Aktiva berpengaruh negatif terhadap struktur modal. Sedangkan likuiditas tidak berpengaruh terhadap struktur modal.
Analysis of determinant factors in influencing stock return: Panel data analysis approach Dirvi Surya Abbas; Hesty Erviani Zulaecha; Dewi Rachmania; Mohamad Zulman Hakim; Danty Aulia Rachmi
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 2 No. 5 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.315 KB) | DOI: 10.35877/454RI.daengku1205

Abstract

The goal of this study was to examine the influence of trading volume, market value added, dividend payment ratio and systematic risk on stock return of businesses listed on the Indonesia Stock Exchange in the construction and building sub-sector. Purposive sampling was used, with 35 samples drawn from financial reports covering the years 2011-2017. The analytical approach used was panel data regression analysis. trading volume and market value added have a substantial impact on stock returns. Meanwhile, dividend payment ratio and systematic risk have no effect on stock returns. Construction and building industry sub-sector businesses were chosen as a sample in this study. Furthermore, there are few comparable studies that employ samples from industrial construction and building sub-sector businesses. The sample was chosen because it is seen as a constant contributor to the country's economic success. This is evident in the long-term development of government infrastructure, such as toll roads, airports, public housing, and other public amenities. According to Central Statistics Agency (BPS) study, the construction sector is one of the three key contributors to Indonesia's economic development. This is what makes this study interesting. Researchers should find the research useful in broadening their knowledge and skills on the subject issue, debating the research item, and applying principles learnt in lectures. Companies are required to provide information that would assist them in developing strategic plans and making decisions that will improve their performance. a limited number of samples and a short time period (just 2011 to 2017), which is most likely leading the data computation findings to be less than optimal Furthermore, not all firms provide dividends on a yearly basis.
PENGARUH FREE CASH FLOW, LEVERAGE, PROFITABILITAS TERHADAP EARNING MANAGEMENT PADA SEKTOR CONSUMER NON CYCLICALS DI INDONESIA Mohamad Zulman Hakim; Meliana Putri Hamida; Sigit Budi Santoso; Dewi Rachmania; Hamdani Hamdani; Imam Hidayat
Jurnal Visi Manajemen Vol. 9 No. 1 (2023): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v9i1.249

Abstract

Penelitian ini menggunakan 15 perusahaan consumer non cyclicals yang terdaftar di BEI 2019-2021 dengan metode Purposive Sampling bertujuan untuk menguji free cash flow, leverage, profitabilitas terhadap Manajemen Laba. Yang di analisis dengan metode regresi data panel. Hasil Penelitian ini menunjukan bahwa free cash flow memiliki pengaruh negatif terhadap Manajemen Laba, Leverage tidak memiliki pengaruh terhadap Manajemen Laba, dan Profitabilitas tidak memiliki pengaruh Terhadap Manajemen Laba.
Pengaruh Equity Sensitivity, Gender dan Intellectual Intelligence terhadap Ethical Behaviour Dewi Rachmania; Mohamad Zulman Hakim
Simposium Nasional Mulitidisiplin (SinaMu) Vol 2 (2020): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.065 KB) | DOI: 10.31000/sinamu.v2i0.3496

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris faktor-faktor yang berpengaruh terhadap Ethical Behaviour mahasiswa dan mahasiswi akuntansi pada perguruan tinggi di kota Tangerang. Faktor – Faktor yang akan diteliti adalah Equity Sensitivity, Gender dan Intellectual Intelligence. Populasi yang digunakan dalam penelitian ini adalah mahasiswa dan mahasiswi program S1 Akuntansi pada Perguruan Tinggi Swasta di Kota Tangerang, antara lain Universitas Muhammadiyah Tangerang, Universitas Buddhi Dharma dan Universitas Islam Syeh Yusuf, dengan menggunakan teknik Probability Sampling. Teknik pengumpulan data dengan cara penyebaran kuesioner (Google Form). Analisis statistik yang digunakan adalah Analisis Regresi Linear Berganda dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa Equity Sensitivity berpengaruh positif terhadap Ethical Behaviour. Gender dan Intellectual Intelligence tidak berpengaruh terhadap Ethical Behaviour.
PENERIMAAN OPINI AUDIT GOING CONCERN DAN SINYAL KEUANGAN : PENDEKATAN REGRESI DATA PANEL Abbas Dirvi Surya; Mohamad Zulman Hakim; Hesty Erviani Zulaecha; Dewi Rachmania
Simposium Nasional Mulitidisiplin (SinaMu) Vol 3 (2021): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (8161.605 KB) | DOI: 10.31000/sinamu.v3i0.5929

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh prediksi kebangkrutan, ukuran perusahaan, dan leverage terhadap opini audit going concern. Prediksi kebangkrutan diukur dengan model altman z-score, ukuran perusahaan diukur dengan log natural total asset, dan leverage diukur dengan debt to equity ratio (DER) total hutang dibagi total ekuitas. Opini audit going concern sebagai variabel dependen diukur dengan variabel dummy. Penelitian ini menggunakan sampel perusahaan manufaktur sektor aneka industri selama periode 2011 – 2015 dengan metode purposive sampling. Data yang digunakan diperoleh dari laporan tahunan yang terdaftar di Bursa Efek Indonesia. Ada 20 perusahaan selama periode 2011 – 2015 yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi logistik. Hasil dari penelitian menunjukkan bahwa prediksi kebangkrutan, ukuran perusahaan, dan leverage berpengaruh signifikan terhadap opini audit going concern
PENGARUH LOAN TO DEPOSIT RATIO (LDR), BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING LOAN (NPL) TERHADAP INDONESIAN BANKING FINANCIAL PERFORMING (STUDI KASUS PERUSAHAAN PERBANKAN INDONESIA YANG TERDAFTAR DI BEI PADA TAHUN 2017-2021) Mohamad Zulman Hakim; Arry Eksandy; Fatmawati Fatmawati; Riski Ulan Sari
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1226

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh loan to deposit ratio, biaya operasional dan penghasilan operasional dan non performing loan terhadap return on assets pada sektor perbankan di Bursa Efek Indonesia dalam 5 tahun pengamatan (2017-2021). Populasi yang digunakan dalam penelitian ini adalah 45 perusahaan perbankan serta teknik pengambilan sampelnya adalah teknik purposive sampling dan menghasilkan 21 sample perusahaan. Berdasarkan hasil analisis regresi linier berganda (uji t) maka dapat disimpulkan Loan to deposit ratio berpengaruh positif terhadap return on assets, Biaya Operasi dan Penghasilan Operasi berpengaruh positif terhadap return on assets, dan Non Performing Loan berpengaruh positif terhadap return on assets.
Pengaruh Perencanaan Pajak, Profitabilitas, dan Ukuran Perusahaan Terhadap Manajemen Laba Citra Kharisma Putri Tias; Dirvi Surya Abbas; Mohamad Zulman Hakim
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.595

Abstract

The purpose of this study is to determine the effect of Tax Planning, Profitability, Company Size on Earnings Management in property, real estate, and building construction sector companies in Indonesia Period 2016 -2021.This study uses descriptive research with a quantitative approach. The population in this study is 65 companies in the property, real estate and building construction sectors that have been and are still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and obtained a sample of 9 companies in the property, real estate and building construction sectors. The analytical method used is panel data regression analysis using Eviews version 12 software. In this study the dependent variable (Y) and the independent variable Earnings Management and namely tax planning (X1), profitability (X2) and company size (X3) as well as moderating variables. The results showed that tax planning and profitability had no effect on earnings management, while profitability and company size had a positive effect on earnings management.