Maria Hendriani
Sekolah Tinggi Ilmu Ekonomi DR. Khez Muttaqien

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Analisis Rasio Keuangan Terhadap Perubahan Laba Di Bursa Saham Syariah Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderasi Ihsan Nasihin; Maria Hendriani; Meliana Puspitasari; Fauziah Rahman
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 6, No 1 (2022): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.927 KB) | DOI: 10.31294/eco.v6i1.11858

Abstract

Pertumbuhan laba perusahaan-perusahaan manufaktur sektor industri makanan dan minuman diduga akan mengalami kendala. Hal ini dapat disebabkan oleh  penurunan pasar modal syariah.  sedangkan kinerja manajemen akan tercermin pada laba yang akan dihasilkan oleh perusahaan. Terdapat beberapa kendala yang dihadapi perusahaan dalam proses menghasilkan laba yang maksimal, seperti persaingan yang ketat antar sektor, menurunnya daya beli masyarakat. Tujuan penelitian ini adalah untuk mengetahui pengaruh rasio keuangan terhadap pertumbuhan laba yang di moderasi oleh pertumbuhan ekonomi. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitaif dengan pendekatan statistik deskriptif. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur makanan dan minuman yang listing di bursa efek dengan jumlah 45 perusahaan, sementara yang menjadi sampel adalah 11 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan uji asumsi klasik, uji hipotesis, dan moderated regression analisis. Hasil penelitian adalah rasio keuangan yang diproksikan NPM, CR dan TATO berpengaruh terhadap perubahan laba baik secara simultan maupun parsial. Hal tersebut berarti, kenaikan atau penurunan nilai NPM, CR dan TATO akan berdampak terhadap kenaikan atau penurunan nilai perubahan laba, dan Pertumbuhan ekonomi berpengaruh secara langsung terhadap perubahan laba
OPINI AUDIT SEBAGAI PEMODERASI PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE DAN KONTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014- Maria Hendriani
Eqien - Jurnal Ekonomi dan Bisnis Vol 6 No 2 (2019): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (793.07 KB) | DOI: 10.34308/eqien.v6i2.103

Abstract

This study aims to determine the effect of intellectual capital, profitability, and leverage on firm value that is moderated by audit opinions on property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2014-2017. Exogenous variables in this study are intellectual capital, profitability and leverage. Endogenous variables in this study are company values, and moderation variables in this study are audit opinions. The data analysis technique used in this study is Partial Least Square (PLS). The results of this study indicate that intellectual capital, profitability and leverage have no effect on company value, and audit opinion has a significant effect on firm value, but audit opinion does not moderate the effect of intellectual capital, profitability and leverage on firm value
MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI Maria Hendriani; Dean Subhan Saleh; Rika Kartika
Eqien - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.725 KB) | DOI: 10.34308/eqien.v8i2.278

Abstract

The prospect of the textile and garment sector in Indonesia is predicted to continue to decline since the last few years. The purpose of this study is to predict financial difficulties in textile and garment sector companies listed on the Indonesia Stock Exchange in 2016-2018. The independent variables used in this study are Current Ratio, Enterprise Risk Management, and Labor Costs. The Financial Distress model used in this study is the Altman Z score. This research data was obtained from the Indonesia Stock Exchange for the period 2016-2018. The sample used in this study were 12 textile and garment sector companies with saturated sampling method. The analysis technique used in this research is panel data regression. The results showed that the Current Ratio had a positive and significant effect on predicting Financial Distress, the proportion of Enterprise Risk Management had no significant effect on predicting Financial Distress, and Labor Costs had a significant negative effect on predicting Financial Distress.
Determinan Financial distress Pada Perusahaan Sub-Sektor Ritel Elektronik di Bursa Efek Indonesia Maria Hendriani; Dean Subhan Saleh; Salsabila Nur Khalisa
Eqien - Jurnal Ekonomi dan Bisnis Vol 12 No 02 (2023): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v12i02.1408

Abstract

This study aims to analyze the effect of quick ratio, cash flow from investing activities and Financial Expense on financial distress in an empirical study of electronic retail sub-sector companies listed on the Indonesia Stock Exchange in 2013-2020. This research is a quantitative study that uses secondary data in the form of panel data obtained from the financial statements of companies in the electronic retail sub-sector published on the Indonesia Stock Exchange website. The sampling method used the saturated sample method so that a research sample of 40 financial statements was obtained at 5 companies in the electronic retail sub-sector for an 8-year period, namely 2013-2020. The software used for data processing is Eviews 10. The results show that partially quick ratio has a positive and significant effect on financial distress, while cash flow from investing activities has no effect on financial distress and Financial Expense has a negative effect on financial distress. Simultaneously quick ratio, cash flow from investing activities, Financial Expense affect financial distress.
Pengaruh Arus Kas Operasi, Total Asset Turnover Dan Long Term Debt To Equity Ratio Terhadap Financial Distress Pada Perusahaan Subsektor Tekstil Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2020 Fitri Fitri; Maria Hendriani; Zaenimar Windiani
Eqien - Jurnal Ekonomi dan Bisnis Vol 12 No 02 (2023): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v12i02.1435

Abstract

The Covid-19 virus outbreak has spread to almost all countries and started to enter Indonesia in 2020, having a negative impact on the country's economic situation. This situation has a broad impact on the process of production, distribution and other business activities, which can disrupt the country's economic performance. This study aims to examine the effect of operating cash flow, total asset turnover and long term debt to equity ratio on financial distress in textile sub-sector companies for the 2018-2020 period. The research method used is descriptive analysis. With the results of the research partially Operating Cash Flow does not significantly affect Financial Distress, Total Asset Turnover significantly affects Financial Distress, Long Term Debt to Equity significantly affects Financial Distress. Simultaneously the variables Operating Cash Flow, Total Asset Turnover, and Long Term Debt to Equity together have an effect on Financial Distress.