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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Scientific Journal of Reflection : Economic, Accounting, Management and Business Competitive Jurnal Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research JURNAL AKUNTANSI JSMA (Jurnal Sains Manajemen dan Akuntansi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Simki Economic Journal of Trends Economics and Accounting Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) IIJSE International Journal of Economics and Management Research
Dani Sopian
Sekolah Tinggi Ilmu Ekonomi STAN Indonesia Mandiri, Bandung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Struktur Modal, Profitabilitas dan Kebijakan Hutang Terhadap Nilai Perusahaan Solihatunnisa, Ermi; Dani Sopian
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1283

Abstract

This study aims to examine the effect of capital structure, profitability, and debt policy on firm value, with a focus on property and real estate sector companies. The type of research used is quantitative. Samples were taken using purposive sampling technique, namely sample selection based on certain predetermined criteria. The data used is secondary data in the form of annual reports obtained from companies for five years. This study collected 40 data from 8 property and real estate sector companies listed on the IDX during the 2018-2022 period. Data analysis was carried out using multiple linear regression with the help of the SPSS version 26 program. The results showed that simultaneously, the calculated F value was 3.481 with a significance value of 0.026, which is smaller than 0.05. This indicates that capital structure, profitability, and debt policy have a positive and significant influence on firm value. However, in partial analysis, it is found that only capital structure has a positive and significant influence on firm value with a significance value of 0.012 (<0.05), while profitability and debt policy have no significant influence with significance values of 0.273 (>0.05) and 0.149 (>0.05), respectively.
Pengaruh Sales Growth, Likuiditas, dan Ukuran Perusahaan Terhadap Financial Distress Ariyanti, Valentina; Dani Sopian
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1284

Abstract

In this study, financial distress levels are measured using the Springate model method. Factors considered include sales growth, liquidity, and company size with the aim of investigating the impact of these three main factors on the potential for financial distress. The sample used comes from companies listed on the Bursa Efek Indonesia for a period of 5 years. The research method used a quantitative approach. The analysis results indicate that there is no multicollinearity with VIF values of 1.058 (Sales Growth), 1.004 (Liquidity), and 1.062 (Company Size) which are below 10. The residual distribution is normal with a sig value of 0.063, and there is no heteroskedasticity or autocorrelation with dU < d < 4-dU, meaning 1.6739 < 2.018 < 2.3261. Through hypothesis analysis, it was found that all variables studied actually have a simultaneous effect with significant values below 0.05, but only liquidity significantly influences the level of financial distress partially with a t-value of 6.256 > t-table 1.679.. Variable X is known to contribute 46% to the observed level of financial distress in the R square analysis. This finding indicates the need for further discussion to deeply understand the implications of this research.
Pengaruh Profitabilitas, Leverage dan Struktur Modal terhadap Financial Distress Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Puspitasari, Dhea; Sopian, Dani
Jurnal Simki Economic Vol 8 No 1 (2025): Volume 8 Nomor 1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i1.796

Abstract

This study aims to examine the effect of profitability, leverage, and capital structure on financial distress in non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Profitability is measured by return on assets (ROA), leverage is measured by the debt to asset ratio (DAR), and capital structure is measured by the debt to equity ratio (DER), while financial distress is assessed using the Springate Score. This research employs a quantitative method. The sample was selected using purposive sampling, resulting in 63 companies as the observation sample. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The R Square value obtained is 0.631, indicating that 63.1% of the variation in financial distress can be explained by profitability, leverage, and capital structure, while the remaining 36.9% is explained by other factors outside the model.The results show that profitability has a significant positive effect on financial distress, whereas leverage and capital structure have a significant negative effect on financial distress.
Pengaruh Financial Distress, Profitabilitas, dan Leverage terhadap Tax Avoidance pada Perusahaan Sektor Consumer Non-Cyclicals Terdaftar di BEI Periode 2019–2023 Hidayat, Dede Egi; Sopian, Dani
Jurnal Simki Economic Vol 8 No 1 (2025): Volume 8 Nomor 1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i1.1018

Abstract

This study aims to examine the effect of financial distress, profitability, and leverage on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax avoidance is measured by the effective tax rate (ETR), financial distress is measured by the Springate Score, profitability is measured by return on assets (ROA), and leverage is measured by the debt-to-assets ratio (DAR). This study uses a quantitative method. The sample selection was carried out using a purposive sampling technique and obtained 30 companies as samples. Data analysis was carried out using multiple linear regression with the help of the SPSS program. The results of the study indicate that financial distress, profitability, and leverage have no significant effect on tax avoidance. This finding indicates that these variables are not the main factors influencing tax avoidance practices in the consumer non-cyclicals sector.
Co-Authors Aisyah Aisyah Anggini, Tiara Ariyanti, Valentina Dian Sadewa Dina Amellia Rohiati Ermi Solihatunnisa Handayani, Ai HENDRA GUNAWAN B11211055 Hidayat, Dede Egi Iis Nurlela Intan Pramesti Dewi Mochamad Rizki Triansyah Bukhori Muangsal Octaviani, Jesisca Oki Hartini Puspitasari, Dhea Rina Mulyani, Rina Siti Maesaroh Solihatunnisa, Ermi Susanto Susanto Susyanti, Susi Valentina Ariyanti Wawat Suwartika Wiwin Putri Rahayu Wulan Laelasari Yudhi Widya Arthana Rustam Zaqiani, Salwa Putri