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All Journal Ilmiah Manajemen Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajerial Dan Kewirausahaan Jurnal Kontemporer Akuntansi Jurnal Akuntansi Manado (JAIM)
Herman Ruslim
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Kontemporer Akuntansi

 1 
LIKUIDITAS, STRUKTUR ASET, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL TERHADAP STRUKTUR MODAL DENGAN FIRM SIZE SEBAGAI MODERASI Richard Julian; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 4, No.1, Maret 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

on capital structure with firm size as a moderating variable. This study uses a quantitative method by taking apopulation of companies listed on the Indonesia Stock Exchange (IDX) in the property sector. The sample wasselected by purposive sampling technique in order to obtain a sample of 17 property companies. The data analysismethod used is multiple regression analysis and moderation regression analysis using the SPSS 25 test tool. Theresults show that liquidity has a negative effect on capital structure, asset structure has a negative effect on capitalstructure, managerial ownership has a positive effect on capital structure, and managerial ownership has a positiveeffect on capital structure. The proven moderation test results are firm size significantly moderate the relationshipbetween institutional ownership and capital structure.
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI MEDIASI Albert Marido Agustianto; Herman Ruslim; Jonnardi; MF Djeni Indrajati
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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This study aims to analyze the effect of profitability, company growth, and debt policy on stock prices with dividendpolicy as a mediating variable. This study uses a quantitative method by taking a population of companies listed onthe Indonesian Stock Exchange (IDX) in the consumer goods sector. The sample was selected by purposive samplingtechnique in order to obtain a sample of 24 companies. The data analysis method used is structural equation modelanalysis using the PLS SEM test tool. The results showed that profitability, company growth, and debt policy had nosignificant effect on stock prices. The results of the mediation test show that dividend policy is not proven as amediating variable for the effect of profitability, company growth, and debt policy on stock prices. Based on theresults of the different test, it shows that there is a significant difference in the stock prices of consumer goodscompanies before and during the Covid-19 pandemic
THE EFFECT OF FUNDING DECISIONS ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS MODERATION VARIABLE Natania Ratna Sari; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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The purpose of this study was to examine the effect of earnings management and funding decisions on firm value in the transportation sector companies in Indonesia. The moderating variable used is Good Corporate Governance which consists of the role of the Board of Commissioners, the intensity of Audit Committee meetings, Institutional Ownership and Managerial Ownership. This study used profitability as control variable. The data used as research material is secondary data originating from the financial reports of transportation companies that are listed on the Indonesia Stock Exchange in 2018-2020. The population and sample in this study got 57 company samples. The data analysis method used in this study is the regression test method. The results of the study show that funding decisions affect firm value. Meanwhile, real earnings management has no effect on firm value, and good corporate governance does not strengthen or weaken the effect of earnings management and decisions on firm value.
PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN, DAN PENGUNGKAPAN MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN DENGAN RASIO LIKUIDITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN INDONESIA Navelya Hadi; Herman Ruslim
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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This study aims to determine the effect of disclosure of sustainability reports (SR) and risk management (MR) on firm value (Tobin's Q) with the liquidity ratio (LCR ratio) as a moderating variable. Firm value in this study is the investor's perception of the level of success of a company which is reflected in the stock price. The research period is from 2018 – 2021 with a total of 164 samples consisting of 41 banking companies. The results of this study indicate that SR and MR have no significant effect on Tobin's Q, and the liquidity ratio is unable to moderate the relationship between disclosure of sustainability reports and risk management on firm value. These results show that the disclosure of sustainability reports and risk management does not significantly affect investors' decisions.
Co-Authors Albert Marido Agustianto I Gede Adiputra Adiputra Jonnardi MF Djeni Indrajati Mitha Herviana Murry Cortinah Natania Ratna Sari Navelya Hadi Rendy Sumadinata Richard Julian