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All Journal Jurnal Ekonomi Akuntansi Krida Wacana EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) The Accounting Journal of Binaniaga JURNAL MANAJEMEN (EDISI ELEKTRONIK) JURNAL MANAJEMEN BISNIS Accounting Profession Journal (APAJI) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Business and Entrepreneurial Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Ekonomi Digital Jurnal Manajemen USNI Jurnal Akuntansi JER
Farah Margaretha Leon
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH MEDIASI KINERJA KEUANGAN ANTARA PEMANFAATAN ASET DAN PROFIT MARGIN TERHADAP NILAI PASAR PERUSAHAAN DI INDONESIA Jamaludin Jamaludin; Farah Margaretha Leon; Kristian Chandra
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4299

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mediasi Kinerja Keuangan antara Pemanfaatan Aset dan Marjin Keuntungan dengan Nilai Pasar Perusahaan. Data yang digunakan dalam penelitian ini merupakan data sekunder yang bersumber dari laporan tahunan perusahaan berbagai sektor yang tercatat di Bursa Efek Indonesia dan pernah masuk ke dalam daftar index lq-45 selama periode 2018 - 2022. Sampel penelitian dipilih menggunakan metode purposive sampling sehingga diperoleh 49 perusahaan yang masuk kriteria untuk menjadi sampel. Analisis data yang digunakan untuk uji hipotesis yaitu analisis regresi berganda dengan menggunakan program Eviews. Hasil penelitian menunjukkan bahwa variabel Pemanfaatan aset dan variabel marjin keuntungan sebagai variabel independen memiliki pengaruh positif dan signifikan terhadap Nilai Pasar Perusahaan sebagai variabel dependennya. Selain itu, variabel Kinerja Keuangan terbukti dapat memediasi dengan arah hubungan positif antara pemanfaatan aset dan nilai pasar perusahaan. Hasil penelitian ini memberikan pandangan bahwa dengan pemanfaatan aset perusahaan yang efektif dan efisien akan meningkatkan kinerja keuangan perusahaan yang pada akhirnya dapat meningkatkan pula nilai perusahaan di pasar. Selain itu, konsistensi pencapaian marjin keuntungan dalam trend positif, secara nyata juga dapat meningkatkan nilai perusahaan, yang dibuktikan dengan peningkatan keuntungan dari pendapatan perusahaan. Dengan meningkatnya nilai perusahaan, tentu akan menarik bagi investor untuk melakukan penanaman modalnya di perusahaan.
The Effect Of Audit Committee And Capital Structure On Financial Performance In Energy Sector Companies Listed On The Indonesia Stock Exchange Mutiara Raudatul Jannah; Amellia Pratiwi; Farah Margaretha Leon
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6582

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of independent variables consisting of audit committee size, audit committee independence, audit committee financial expertise and capital structure on financial performance. The companies used in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2023. The number of research samples was 17 companies with a total of 102 data that met the criteria using the purposive sampling method. The results of the study obtained are that the size of the audit committee and capital structure have a positive significant effect on financial performance. Meanwhile, the variables of the independence of the audit committee and the financial expertise of the audit committee have no effect on financial performance. This study builds on previous research by adding capital structure variables as independent variables. The implication of this research that has been carried out is to provide direction for financial managers in terms of selecting competent audit committee members and paying attention to the management of the capital structure in order to achieve the company's goals. For investors, it is best to choose a company that has an effective audit committee and a balanced capital structure.
Factors Influencing The Digital Transformation Of Non-Financial Companies Anton; Yusia Bela; Joseph Hendryawan Krisantanu Splendid; Henny Setyo Lestari; Farah Margaretha Leon
Jurnal Ekonomi Vol. 29 No. 3 (2024): November 2024
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v29i3.2388

Abstract

Digital revolution driven by the rapid progress of internet technology has swept across the world. This changed the socio-economic landscape and ushered in a new era of industrial and technological transformation. This wave of digitalization has fueled dynamic economic activities and profoundly impacted global corporate innovation. This study investigates whether factors such as enterprise size, capital structure, percentage of accounts receivable, management overhead ratio, profitability, ownership, business age, and growth affect digital transformation. The samples used in this research is the financial statements of companies listed during the year of 2020 to 2023. The number of samples selected is 42 companies with 168 data. The results of this research indicated that percentage of accounts receivable, management overhead ratio, profitability, ownership, business age, and growth have an influence on digital transformation, while enterprise size and capital structure have no effect on digital transformation.
Determinant Factors of Profitability of the Indonesian Non-Financial SMEs PEFINDO Index Farel, Jose Raci; Farah Margaretha Leon; Yosephina Endang Purba
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.997

Abstract

This research aims to determine the influence of determinant factors of non-financial SMEs' PEFINDO index profitability in Indonesia from 2018 to 2022, with independent variables including company size, company age, company efficiency, working capital, liquidity, leverage, volatility, and market risk on the dependent variables of ROE and ROA. The study utilizes secondary data in the form of financial reports from non-financial companies that have been included in the PEFINDO25 index of the Indonesia Stock Exchange during the 2018-2022 period. This research sample used purposive sampling and obtained 65 companies as samples. Data analysis for hypothesis testing involves multiple regression using E-views 9 software. The test results indicate that company size, company efficiency, and working capital have a positive impact on ROE, while company age, leverage, and market risk have a negative impact on ROE. Company size, company age, and volatility have a negative impact on ROA, while company efficiency and working capital have a positive impact on ROA. However, liquidity does not significantly affect either ROE or ROA. These factors need to be considered by companies to make informed decisions in maintaining or improving company profitability, avoiding financial distress leading to bankruptcy, and determining suitable investments for investors.
The Influence of Company Financial Characteristics on Banking Dividend Payments Listed on The Indonesian Stock Exchange Keysha Alea Oktaviana; Birdgitta Jasmine Maharani Hapsan; Farah Margaretha Leon
Jurnal Manajemen (Edisi Elektronik) Vol. 16 No. 1 (2025): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v16i1.18395

Abstract

This study aims to examine the impact of variables affecting dividend payouts in banking companies listed on the Indonesia Stock Exchange. The addition of financial distress as an independent variable represents a novel aspect of this research. A purposive sampling method was used to select 23 banking companies over five years (2019–2023), yielding 115 data points analyzed through panel data regression. The results show that leverage, liquidity, and firm size have no effect on dividend payout, while profitability and financial distress have a significant influence. Financial managers should evaluate the company's financial condition and con-sider factors such as leverage, liquidity, profitability, firm size, and financial distress when making dividend payout decisions. Likewise, investors should consider financial performance indicators, particularly in companies with larger, stable assets, which offer long-term returns and higher profitability. This enables investors to assess potential and make informed investment decisions.
ANTESEDEN DAN KONSEKUENSI DARI FINANCIAL LITERACY DI DALAM MENINGKATKAN KINERJA UMKM DI JABODETABEK Yanda Maulana; Andre Palgunadi; Farah Margaretha Leon
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4435

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari human capital dan sosial capital terhadap financial literacy dan access to finance serta pengaruh dari access to finance terhadap kinerja UMKM. Penelitian kausalitas adalah disain penelitian yang digunakan yaitu menguji dan menganalisis pengaruh dari variabel-variabel yang mempengaruhi variabel dependen yaitu kinerja UMKM. Variabel penelitian terdiri dari dua variabel independen (human capital dan social capital), dua variabel mediasi (financial (literacy dan access to finance), kinerja UMKM sebagai variabel dependen serta dua variabel kontrol yaitu umur perusahaan dan ukuran perusahaan. Purposive sampling merupakan metode penarikan sampel yang digunakan dengan kriteria responden adalah pemilik UMKM dan sudah beroperasi minimal 1 tahun. Jumlah sampel yang digunakan 191 responden UMKM di Jabodetabek dengan menggunakan alat analisis SEM. Hasil temuan menunjukkan human capital tidak terbukti berpengaruh positif terhadap financial literacy sementara social capital terbukti berpengaruh positif terhadap financial literacy, human capital dan social capiatl tidak terbukti berpengaruh positif terhadap access to finance, variabel kontrol umur perusahaaan dan ukuran perusahaan terbukti berpengaruh positif terhadap access to finance dan access to finance terbukti mempengaruhi kinerja UMKM secara positif.
Beyond Compliance: The Role of Corporate Governance Strategy in Enhancing Firm Value Ryandy; Farah Margaretha Leon; Purba, Yosephina E
Business and Entrepreneurial Review Vol. 24 No. 2 (2024): October
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.22615

Abstract

This study aims to examine the impact of board size, female directors, commissioner independence, majority ownership, foreign ownership, audit committee size, and firm size on the firm value. This study uses secondary data from the annual reports of non-financial companies that listed in the Indonesia Stock Exchange for the period of 2020-2023. The sample of this study used purposive sampling and obtained 54 companies as samples from 15 industrial sectors. Data analysis used to test the hypothesis is panel data regression analysis using the E-views 9 program. Based on the research results that have been obtained, it is known that the size of the board of directors and foreign ownership has a positive and significant effect on firm value. Female directors, commissioner independence, majority ownership, and company size have a negative and significant effect on firm value, while the size of the audit committee has no effect on firm value. The implication of this study is that companies in their efforts to increase firm value should pay attention to the number of directors, the number of female directors, the number of independent commissioners, and diversify shares.
THE ROLE OF LIQUIDITY RISK, INTEREST RATE RISK, AND CREDIT RISK IN INFLUENCING THE FINANCIAL PERFORMANCE OF INDONESIAN BANKS Vina Ayu Nur Septyana; Rani Lokonta Sari Sembiring; Farah Margaretha Leon
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of liquidity risk, credit risk, loan-to-deposit ratio (LDR), and bank size on the financial performance of banks in Indonesia listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample consists of 41 banks with a total of 205 annual observations. The analysis method used is panel data regression with the Random Effect Model approach using Eviews 9.0 software. The results showed that liquidity risk, LDR, and bank size had a significant positive effect on financial performance proxied by Return on Assets (ROA), while credit risk had a significant negative effect on ROA. These findings indicate that liquidity management, efficiency in lending, and the scale of bank assets are important factors in increasing bank profitability.
Financial Ratios, Firm Size And Board Characteristics' Effect On Indonesia's Consumer Goods Sector Firm Value Uliansyah, Marji; Kristian Chandra; Farah Margaretha Leon
Ekonomi Digital Vol. 4 No. 2 (2025): Oktober (In Progress)
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i2.189

Abstract

This study aims to analyze the effect of leverage, profitability, firm size, liquidity, company growth, asset tangibility, board size, and frequency of board meeting on firm value. The dependent variable analyzed is firm value, while the independent variables include leverage, profitability, firm size, liquidity, company growth, asset tangibility, board size, and frequency of board meeting. The research sample focuses on companies in the primary consumer goods sector, specifically in the processed food, beverage, agricultural food products, and personal care product industries listed on the Indonesia Stock Exchange, with 47 companies selected based on specific characteristics relevant and aligned with the research objectives. Data analysis was conducted using multiple regression on panel data processed with data analysis software. The results show that firm value is negatively and significantly effected by firm size and board size. Meanwhile, profitability, liquidity, and asset tangibility have a positive and significant effect. Leverage, company growth, and frequency of board meeting have a positive correlation but do not significantly affect firm value. This study suggests that management should effectively manage profitability, liquidity, and asset tangibility to enhance firm value. Furthermore, investors are advised to prioritize companies with good profitability and liquidity while critically evaluating firm size and board size, which do not always guarantee higher firm value.
Audit Committees and Board of Directors on Financial Performance: The Moderating Role of Women on Boards in Indonesia Intan Nibras Fahar; Farah Margaretha Leon; Purba, Yosephina E
Business and Entrepreneurial Review Vol. 25 No. 1 (2025): April (In Progress)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ber.v25i1.24147

Abstract

This study aims to analyze the effect of Audit Committee Size, Women on the Audit Committee, Audit Committee Activity, Board Meetings, Board Independence, and Board Financial Expertise on Financial Performance, with Women on Boards as a moderating variable, and Firm Size and Firm Age as control variables. Financial performance in this study focused on return on assets and equity. The data used in this study is secondary data from the financial statements and annual reports of non-financial companies listed on the Indonesia Stock Exchange during the period 2019-2023. The research sample was selected using a purposive sampling method, resulting in 50 companies being sampled. Analysis of the data used to test the hypothesis is multiple regression analysis using the Eviews 10 program. The results of this study indicate that the variables of Audit Committee Activity and Firm Age have a significant positive effect on financial performance. Meanwhile, the variables of Audit Committee Size, Woman on Audit Committee, Board Meeting, and Board Financial Expertise have a significant negative effect on financial performance. Furthermore, Woman on Boards is proven to moderate the relationship between audit committee characteristics and financial performance. This study implies that management should consider the bigger Firm Age and Audit Committee Size as factors that can enhance financial performance. A larger Audit Committee Size, Woman on the Audit Committee, Board Meeting, and Board Financial Expertise may reduce financial performance.
Co-Authors Aishuia Amellia Pratiwi Andre Palgunadi Anton Birdgitta Jasmine Maharani Hapsan Dyah Hayu Kusumastuti Farel, Jose Raci Galuh Refadias Ayuni Intan Nibras Fahar Jamaludin Jamaludin Joseph Hendryawan Krisantanu Splendid Josephina Endang Purba Keysha Alea Oktaviana Kristian Chandra Kukus Mantili Asri Kusnul Fitriani Lestari, Henny Setyo Mutiara Raudatul Jannah Natasya Natasya Purba, Yosephina E Putri Az Zahra Nodhiva Rani Lokonta Sari Sembiring Reni Rezki Pratiwi Rizky Mulia Ryandy Sofi Salfira Anjharsari Uliansyah, Marji Vanny Aurelia Vina Ayu Nur Septyana Widya Alifia Yanda Maulana Yasmin Nugraha Putri Yosephina Endang Purba Yusia Bela