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All Journal Akuntansi Krida Wacana Jurnal Paradigma Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Jurnal Serina Abdimas
Henryanto Wijaya
Unknown Affiliation
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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FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA PERUSAHAAN HEALTHCARE PERIODE 2019–2021 Cindy Cindy; Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/dkesaw55

Abstract

This research is to find out how the influence of firm size, volatility, uniqueness, and tangibility on capital structure in healthcare companies listed on the IDX in the period 2019 to 2021. The sample used in this study was purposive sampling with 15 companies as samples. This research analysis uses panel data regression analysis processed using the E-views 12 application. The results of this study show that Firm size has a positive and significant influence on capital structure, volatility has a positive and insignificant influence on capital structure, uniqueness has a negative and insignificant influence on capital structure, tangibility has a positive and significant influence on capital structure. The implications of this research are expected to help financial management to manage the company's capital structure.
CAN ESG FACTORS, AGE DIVERSITY AND LEVERAGE EFFECT THE FINANCIAL PERFORMANCE OF INDONESIA ENERGY COMPANIES Puput Oktasya; Henryanto Wijaya
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6152

Abstract

Studi ini dilakukan untuk menelaah sejauh mana faktor-faktor seperti Enviromental Disclosure (ENVD), Social Disclosure (SOCD), Governance Disclosure (GOVD), Board Age Diversity (BAD), serta Debt to Asset Ratio (DAR) berpengaruh pada performa keuangan perusahaan energi di Indonesia. Objek penelitian mencakup perusahaan-perusahaan energi yang listing Bursa Efek Indonesia (BEI) dalam kurun waktu 2021 sampai 2023, dengan total 84 observasi dijadikan sebagai sampel. Metode yang dipakai yaitu pendekatan kuantitatif melalui analisis regresi linear berganda yang diolah melalui perangkat lunak SPSS. Hasilnya memperlihatkan bahwasanya secara kolektif, seluruh variabel independen berpengaruh pada performa keuangan perusahaan. Namun, bila dianalisis secara terpisah, hanya variabel rasio utang terhadap aset (DAR) yang memberikan dampak signifikan terhadap kinerja keuangan. Melalui hasil analisis bisa ditarik kesimpulan bahwasanya, meskipun tingkat pengungkapan sudah cukup baik, namun tampaknya investor kurang menganggap hal ini penting dalam keuntungan jangka pendek, sehingga perusahaan belum mendapatkan sinyal positif yang dapat meningkatkan kinerja keuangan.
Co-Authors Cindy Cindy Erryka Goritman Eugenia Steviana Felicia Gunawan Happy Darmawan Happy Darmawan Irvan Tiaras Irvan Tiaras Ivan Ivan Ivan Ivan Lisa Amelia Nadia Pricillia Puput Oktasya Sauliam Budianto Setiawan Setiawan Windy Yuvia Winny Ratanadewi Yola