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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Wahana Riset Akuntansi Jurnal Akuntansi Multiparadigma JURNAL ILMIAH PERSPEKTIF Rihlah Jurnal Sejarah dan Kebudayaan Jurnal Mirai Management SEIKO : Journal of Management & Business CARADDE: Jurnal Pengabdian Kepada Masyarakat AkMen JURNAL ILMIAH Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Peradaban Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) Golden Ratio of Community Services and Dedication Jurnal Berita Kesehatan Journal of Scientech Research and Development Sambulugana SWARNA AL-KHAZINI: JURNAL PENDIDIKAN FISIKA Sanskara Akuntansi dan Keuangan Easta Journal of Innovative Community Services West Science Social and Humanities Studies Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Jurnal Pengabdian Bidang Kesehatan Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan Nutrition Science and Health Research Compromise Journal : Community Proffesional Protein: Jurnal Ilmu Keperawatan dan Kebidanan Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Journal Of Chemical Process Engineering SWARNA: Jurnal Pengabdian Kepada Masyarakat Manfaat: Jurnal Pengabdian Pada Masyarakat Indonesia Public Health And Medicine Journal (PAMA) IECON: International Economics and Business Conference Community Service Articles Cognitia : International Engineering Journal
Ummu Kalsum
Universitas Muslim Indonesia
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Journal : SEIKO : Journal of Management

 1 
Efek Profitabilitas, Financial Leverage dan Likuiditas terhadap Nilai Perusahaan dengan Financial Distress dan Earning Management sebagai Variabel Intervening Lukman Chalid; Ummu Kalsum; Muhammad Faisal AR Pelu
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1623

Abstract

Abstrak Tujuan penelitian ini, yaitu untuk mengetahui efek profitabilitas, financial leverage dan likuiditas terhadap nilai perusahaan dengan mediasi financial distress dan eraning management pada perusahaan sub sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia yang diharapkan memberikan masukan bagi industri perkebunan dalam merumuskan suatu pengungkapan lingkungan yang memadai. Penelitian ini menggunakan data sekunder berupa data pada laporan keuangan 25 perusahaan sub sektor perdagangan terdaftar di bursa Efek Indonesia periode 2018-2020. Teknik penentuan sampling dalam penelitian ini menggunaka metode purposive sampling dengan metode analisis dalam penelitian ini menggunakaan path analysis dan untuk mengetahui pengaruh variabel intervening dalam penelitian digunakan uji hipotesis berdasarkan path coefficient. Hasil penelitian menunjukkan profitabilitas dan likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan namun berpengaruh negatif dan signifikan terhadap financial distress dan earning management sementara itu financial leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan namun berpengaruh prositif terhadap financial distress dan earning management kemudian financial distress dan earning managemen sebagai variabel intervening dapat memediasi hubungan antara pofitabilitas, financial leverage dan likuiditas terhadap nilai perusahaan. Kata Kunci: Kinerja Keuangan, Financial Distress, Earning Management, Nilai Perusahaan. Abstract The purpose of this study is to determine the effect of profitability, financial leverage and liquidity on firm value by mediating financial distress and eraning management in retail trading sub-sector companies listed on the Indonesia Stock Exchange which are expected to provide input for the plantation industry in formulating an adequate environmental disclosure. . This study uses secondary data in the form of data on the financial statements of 25 trading sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used in this study was purposive sampling with the analytical method in this study using path analysis and to determine the effect of intervening variables in this study, hypothesis testing was used based on path coefficients. The results showed that profitability and liquidity had a positive and significant effect on firm value but had a negative and significant effect on financial distress and earning management , while financial leverage ,had a negative and significant effect on firm value but had a positive and positive effect on financial distress and earning management then financial distress and earnings. management variable intervening can mediate the relationship between profitability, financial leverage and liquidity to firm value. Keywords: Financial Perfomances; Financal DIstress; Earning Management, Firm Value.
Determinan Audit Report Lag Edy Susanto; Ummu Kalsum; Kirana Ikhtiari; Muslim Muslim
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1191

Abstract

Abstrak Penelitian ini lebih fokus pada Audit Report Lag (ARL) menggunakan profitabilitas, ukuran KAP, Good Corporate Governance dan ukuran perusahaan pada sektor perbankan karena pada indikator finansial sektor perbankan berbeda dengan indikator finansial perusahaan manufaktur, yaitu pada sektor jasa khususnya perusahaan perbankan menggunakan metode RGEC. Indikator keuangan perbankan yang sebelumnya menggunakan metode rasio CAMELS (Capital, Asset Quality, Management, Earnings power, Liquidity, dan Sensitivityto Market risk) yang diganti ke metode RGEC (Risk Profile, Good Corporate Governance, Earnings dan Capital), hal inilah dasar bagi peneliti untuk melakukan penelitian menggunakan indikator keuangan perbankan terbaru yaitu metode RGEC yang menjadi kebaharuan dalam penelitian ini. Penelitian ini menggunakan pendekatan kuantitaif serta pengumpulan data melalui dokumentasi, Sampel penelitian yaitu perusahaan perbankan khusunya yang terdaftar dalam indeks infobank15 BEI. Hasil penelitian menunjukkan bahwa Risk Profile dan Good Corporate Governance tidak berpengaruh signifikan terhadapARL sedangkan Earnings dan Capital berpengaruh signifikan terhadap ARL. Kata Kunci: Audit, LDR, RGEC, ROA, CAR Abstract This study focuses more on Audit Report Lag (ARL) using profitability, KAP size, Good Corporate Governance, and company size in the banking sector because the financial indicators of the banking sector are different from the financial indicators of manufacturing companies, namely in the service sector, especially banking companies using the RGEC method. Banking financial indicators that previously used the CAMELS ratio method (Capital, Asset Quality, Management, Earnings power, Liquidity, and Sensitivity to Market risk) were replaced with the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital); this is the basis for researchers to conduct research using the latest banking financial indicators, namely the RGEC method which is the novelty in this research. This study uses a quantitative approach and data collection through documentation. The research sample is banking companies, especially those listed on the IDX infobank15 index. The results showed that the Risk Profile and Good Corporate Governance had no significant effect on ARL while Earnings and Capital had a significant effect on ARL. Keywords: Audit, LDR, RGEC, ROA, CAR.
Co-Authors A.Fatimah Jamir Abd Hafid Achmad Abdul Azis Ady Daryanto Ahista Maharani Alfarah Firdayanti Alfiana Andi Aco Agus Andi Alif Rifai Ukkas Andi Arifwangsa Adiningrat Andi Firta Nurwafiq Azizah Andi Muhammad Taufiq Andi Mustika Fadillah Rizki Andi Nurwanah Andi Sri Mulya Wahyuni Andi Suryanto Angka, Andi Tenri Annisa Syahratul Jannah Armayanti Armita Cahyani Asdar Ashar, Husnaini Asri Ady Bakri Aswandi Sadril Aulia Agustina Ayulia Bambang Belinda Dwi Utami Chalid, Lukman Darwis Lannai Dimas Dwi Raharjo Dwinda Anggriani Edy Susanto Edy Susanto Edy Susanto Edy susanto Eka Ariaty Arfah Erviany, Nunung Fadila Almahdali Fadliah Nasaruddin Faizin, Nurul Fajar Eko Purnama Rustan Fanny Fitri Fadillah Fatimah Jamir Ferdinan Feri Fernando Maponso Firdaus Firdaus Fitriani, lina Hajar Hajar Haslinda Haslinda Hasmawati Timpa Hasnia Hasnia Herny Constantia Fanggidae Imron Natsir Jefriyanto Jefriyanto Jihana Safira Tualeka Junaid, Asriani Kathleen Asyera Risakotta Kirana Ikhtiari Kirana Ikhtiari Lailatul Qadariya Lilis Istiyani M. Mubdi Fahril Mahfud Mahfud Mariska Nur Hanifah Mawar Muh. Asrullah Muslim Muh. Rohman Muhammad Abduh Muhammad Akbar Kadir Muhammad Aras Prabowo Muhammad Arsyad Muhammad Faisal AR Pelu Muhammad Nusran Muhammad Raihandi Muhammad Ridha Alfarabi Istiqlal Mursalim Laekkeng Mursalim Mursalim Mursalim Mursalim Nadya Annisa Nasruddin Nasrullah Nur Ainun Nur Gita Jamilda Nur Rahmah Nur Wahyuni Nur Zalzadillah Nurahmi Ramadhani Nurfadila nurfadila Nurhayani Nurjannah Nurul Faizin Ramli Semmawi Ranti Ratih Kurniasih Ratna Sari Reyfani Amalia Rian Muhammad Reski Rina Anjarsari Riska Amelia Riska Reviana Rohani Roni Ririn Ruslan Kalla Sahira, Syarifah Samsul Akmal Samsunandar Sarifah Syahira Siti Aulia. M Sitti Humaerah SRY WAHYUNI, SRY St. Hajrah Mansyur St. Sukmawati S St. Sukmawati S. Subhan Subhan Suhardiman Suhardiman Sulastri Sulastri Syamhari Syamsu Alam Syamsuri Rahim Syarifa Sahirah Ira Syarifah Sahirah Tenriwaru, T. Tri Annisa Abdullah Tri Nur Astuti Umi Kalsum Yusuf Ummul Khair Wahdaniyah Waode Amalia Wati Yenni Yenni Yenni Yundari, Yundari Zakir Sabara