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Determinan Struktur Modal Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei 2015 – 2019 Saiful Anwar; Anita Wijayanti; Yuli Chomsatu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.1895

Abstract

This study aims to determine the factors that influence the company'scapital structure including: company age, profitability, net profit margin, sales stability, total asset turnover in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Sampling in this study used purposive sampling. The sample companies in this study amounted to 12 companies that met the sampling criteria. Technical analysis of the data used in this research is to use multiple linear analysis. The results of this study indicate that company age has no effect on capital structure, profitability has no effect on capital structure, net profit margin has no effect on capital structure, company stability has no effect on capital structure, total asset turnover has no effect on capital structure.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Arum Vivian Marfu'ana; Yuli Chomsatu
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i2.1893

Abstract

Companies with resources that affect capital and debt. Capital structure is very important for the sustainability of a company. The purpose of this study is to analyze the factors that affect the firm value of a company. The population in this study are Manufacturing Companies in the Multi-Industrial Sector listed on the IDX in 2019-2020. Sampling in this study using purposive sampling. The sample companies in this study were 15 companies that met the sampling criteria. The data analysis technique uses multiple linear analysis. The results of this study indicate that the capital structure, profitability, and liquidity have an effect on firm value. The results of hypothesis testing indicate that capital structure and profitability have no effect on firm value, while based on the results of hypothesis testing, it shows that liquidity has an effect on firm value.
Corporate Social Responbility, Corporate Governance, dan Corporate Risk Disclosure terhadap Nilai Perusahaan Putri Astuti; Yuli Chomsatu; Agni Astungkara
AFRE (Accounting and Financial Review) Vol 5, No 1 (2022): March
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i1.7072

Abstract

Stocks with prices cause the value of the company to be high. Firm value is very important, because high firm value generates wealth, high shareholder prosperity and increases market confidence in the company's performance. The purpose of this study is to analyze the effect of corporate social responsibility, corporate governance (independent commissioners, institutional ownership, audit committee), and corporate risk disclosure on firm value. Sampling in this study used purposive sampling. The sample companies in this study are 10 companies that have met the sampling criteria.  The analysis tool uses "multiple linear analysis". The research findings indicate that the independent commissioner and audit committee variables have an influence on firm value. While corporate social responsibility, institutional ownership, and corporate risk disclosure have no effect on firm value.DOI: https://doi.org/10.26905/afr.v5i1.7072
Faktor-faktor yang mempengaruhi nilai perusahaan perbankan di Indonesia Anisa Wantifa Pratiwi; Siti Nurlaela; Yuli Chomsatu
INOVASI Vol 18, No 1 (2022): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i1.10470

Abstract

Penelitiani inii bertujuan untuk menganalisis pengaruhi kepemilikani institusionali, dewani komisarisi independeni, komitei auditi, profitabilitas terhadap nilai perusahaan. Dalamii penelitianii iniii jenis datai yangii digunakanii adalahi datai kuantitatifi dengani populasii perusahaanii perbankani yangi terdaftari di Bursai Efeki Indonesiai tahuni 2015i-2020. Penentuani sampeli dilakukani dengani metodei purposivei samplingi sehinggai diperolehi 9 perusahaani yangi memenuhii kriteriai selama 6 tahuni. Metode analisis datai yangi digunakani adalah statistik deskriptif, pengujian hipotensis dengan regresilinear berganda. Berdasarkan hasil analisis dapat disimpulkan bahwai kepemilikani institusionali, komitei auditi, profitabilitas berpengaruhi terhadapi nilaii perusahaani, sedangkani dewani komisarisi independeni tidak berpengaruhi terhadapi nilaii perusahaani.
Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri Ikhsan Galih Alazis; Riana Rachmawati Dewi; Yuli Chomsatu
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5508

Abstract

Delays in auditing financial reports within companies can be a cause of overall delays in issuing company reports, but audits will be necessary to ensure the accuracy and transparency of financial reports published by companies. Many factors trigger the emergence of audit delay. So researchers want to learn more about the effect of variables profitability, solvency, company size, audit opinion, and auditor reputation on audit delays. The researcher chose the population in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) 2019-2021. The data analysis technique in this research is multiple linear regression. Sampling method with purposive sampling with the number of samples used 93 companies that have complied with the sampling. This study proves that profitability, company size, audit opinion affect audit delay while solvency and auditor reputation do not affect audit delay. Keywords: Profitability, Solvency, Company Size, Audit Opinion, Auditor Reputation, Audit delay.
Faktor Penentu Profitabilitas pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2019-2021 Alfina Arum Rahmadhani; Yuli Chomsatu; Suhendro Suhendro
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.829

Abstract

This research set out to determine how factors including company size, liquidity, leverage, capital adequacy ratio, capital structure, and total asset turnover affect a business's capacity to earn a profit. The population in tthis study arer banking companies listed on the Indonesia Stock Exchangee(IDX) in 2019-2021. This study used aapurposive sampling technique: banking sector companies listed on the Indonesia Stock Exchange (IDX) in a row for 2019-2021, banking companies that issued complete financial reports in 2019-2021, and profit banking companies. The data analysis method used innthis study is multiple linear analysis. The results offthis study indicate that firm size, liquidity and total asset turnover affect profitability, while leverage, capital adequacy ratio and capital structure do not affect profitability.
Perbandingan Struktur Modal Perusahaan Property dan Konstruksi Bangunan Periode 2015-2019 Nialena Yusniawati; Yuli Chomsatu; Suhendro Suhendro
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.432

Abstract

ABSTRACTCapital structure is a comparison of own capital with foreign capital owned by each company. Capital alone can be divided into retained earnings and company ownership. Meanwhile, foreign capital is short-term debt or long-term debt. The good and bad conditions of the company can be determined through the capital structure. Through the capital structure, the company can allocate funds owned for appropriate business activities as well as useful for the continuity of the company. In general, factors that affect the company's capital structure include profitability, liquidity, company size, sales growth, and asset structure.This study aims to find out the different influences of capital structures on property companies and building construction. This research uses property and building construction companies listed on the Indonesia Stock Exchange in 2015-2019.The result of this study profitability affects the capital structure of property companies, while in building construction companies profitability has no effect on the capital structure. Liquidity in property companies affects the capital structure. This is the same as the result of building construction companies where liquidity affects the capital structure. In property companies the size of the company has an influence on the capital structure, as well as building construction companies that the variable size of the company affects the capital structure. Sales growth has an influence on the capital structure in property companies, while building construction companies sales growth has no effect on the capital structure. The structure of the property company's assets affects the capital structure. The same indicates that the asset structure of building construction companies affects the capital structure. The difference in the influence of the capital structure of property companies is influenced by profitability, liquidity, company size, sales growth, and asset structure. For the capital structure of building construction is influenced by liquidity, company size, and asset structure. As for variable profitability and sales growth in building construction companies has no effect on the capital structure. Keywords: Profitability, Liquidity, Company Size, Sales growth, Asset Structure, Capital Structure
Dimensi Struktur Modal Pada Perusahaan Property Dan Real Estate Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Adristi Paramita raissa Rachman; Yuli Chomsatu; Purnama Siddi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8805

Abstract

Rasio utang jangka panjang terhadap ekuitas yang diberikan pemberi pinjaman kepada perusahaan tercermin dalam struktur modal. Fokus utama dari riset ini untuk menguji dan menganalisa keterkaitan antara struktur aktiva, profitabilitas, pertumbuhan penjualan, dan likuiditas pada struktur modal serta hubungan antara struktur aktiva, profitabilitas, pertumbuhan penjualan, dan likuiditas yang dimoderasi oleh ukuran perusahaan pada struktur modal. Riset ini diutamakan pada perusahaan sektor property dan real estate rentang waktu 2019-2022 di Bursa Efek Indonesia (BEI). Metode penyampelan yang diterapkan yaitu purposive sampling. Jumlah perusahaan yang memenuhi kriteria sampel dalam penelitian ini adalah 19 perusahaan. Penelitian ini memanfaatkan metode analisis regresi linier berganda, yang diuji melalui aplikasi SPSS versi 21. Kesimpulan dari riset ini mengindikasikan bahwa terdapat pengaruh profitabilitas dan likuiditas pada struktur modal, sementara struktur aktiva dan pertumbuhan penjualan tidak bepengaruh pada struktur modal. selain itu, hasil penelitian menujukkan bahwa ukuran perusahaan mampu memoderasi pengaruh profitabilitas dan likuiditas pada struktur modal, sedangkan ukuran perusahaan tidak mampu memoderasi struktur aktiva dan pertumbuhan penjualan pada struktur modal.
FAKTOR PENENTU STOCK RETURN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Kresna Yoga Prasetyo; Yuli Chomsatu; Suhendro Suhendro
Jurnal Pendidikan Ekonomi dan Akuntansi Vol 16, No 1 (2022)
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/jpea.v16i1.5851

Abstract

Stock Return is the result of profit or loss from an investment and becomes the driving motivation in the investment process. This study aims to obtain empirical evidence about the effect of Profitability, Liquidity and Firm Size on Stock Return of Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021. The population in this study are all Manufacturing Companies in the Consumer Goods Industry Sector listed on the IDX in 2020-2021. Sampling in this study using purposive sampling and 28 companies that meet the criteria. The data analysis technique used multiple linear regression analysis. The results of this study indicate that Profitability and Firm Size have an effect on Stock Return. Meanwhile, Liquidity has no effect on Stock Return Keywords: Stock Return, Profitability, Liquidity, Firm Size
Entrepreneurship Training : "Strategy To Increase Sales Through Attractive Product Packaging” At Umkm Desa Gumukrejo Teras Boyolali” Yuli Chomsatu
International Journal of Community Service Implementation Vol. 1 No. 1 (2023): IJCSI JUNE 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijcsi.v1i1.140

Abstract

Many MSME products are still difficult to compete due to the many obstacles faced by SMEs. One of them is the lack of information about the importance of packaging to product marketing. The Mindset of MSME actors in Gumukrejo Village Teras Boyolali most still do not consider that the packaging of the products produced is important to increase sales. Changing the mindset about the importance of attractive Packaging is very necessary for MSME actors in Gumukrejo Village today. So that the results of this training are expected to be able to change the Mindset for MSMEs to be able to do attractive packaging for the products they produce to increase sales turnover.