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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Journal of Saintech Transfer Iqtishoduna: Jurnal Ekonomi Islam Majalah Ilmiah Warta Dharmawangsa Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Manajemen dan Bisnis Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Jurnal Kewirausahaan Bukit Pengharapan Journal Accounting International Mount Hope Jurnal Ilmiah Manajemen Dan Kewirausahaan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Pengaruh Investment Opportunity Set, Return on Asset dan Kepemilikan, Manajerial terhadap Kebijakan Dividen dengan Likuiditas sebagai, Variabel Moderasi: : Studi kasus pada Perusahaan Manufaktur yang, terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Nanda Putri Mawarda; Desi Ika; Liza Novietta
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.124

Abstract

This study aims to determine the influence of Investment, Opportunity Set, Return On Asset and Ownership Managerial against Policy, Dividend, with Liquidity as Variable Moderation on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research is a type of associative research. The number of samples in this study amounted to 36 companies from 216 populations during the 5th consecutive year of observations so the total sample was 180 observational data. The analysis technique used is Moderated Regression Analysis (MRA). In this case researchers used residual testing methods. Data collection techniques are using literature studies and documentation through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results showed that Investment Opportunit Set (IOS) had a positive but not significant effect on Dividend Policy (DPR), Return On Assets (ROA) had a negative and insignificant effect on Dividend Policy (DPR), Managerial Ownership (KM) had a negative and insignificant effect on Dividend Policy (DPR), Liquidity (CR) had a negative and insignificant effect on Dividend Policy (DPR), Liquidity (CR) cannot moderate the effect of Investment Opportunity Set (IOS) on Dividend Policy (DPR), Liquidity (CR) cannot moderate the effect of Return On Asset (ROA) on Dividend Policy (DPR), Liquidity (CR) cannot moderate the effect of Managerial Ownership (KM) on Dividend Policy (DPR) in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period.
Pengaruh Struktur Modal, Profitabilitas Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 Syavira Adinda; Desi Ika; Rizki Fillhayati Rambe
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3578

Abstract

This study aims to determine the effect of capital structure, profitability, and company growth on the company's value with dividend policy as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange. The type of approach in this study is associative quantitative with data collection using documentation studies and secondary data in the form of annual reports published by the company on the official website of the IDX, www.idx.co.id. The study population is all manufacturing companies in Indonesia Stock Exchange. Sampling technique with purposive sampling obtained samples of 35 companies with observation years starting from 2018-2022 (5 years) so that 175 samples were obtained. Data analysis techniques used in this study using path analysis with SPSS v.26. The results of this study indicate that the capital structure, profitability, and growth of the company have a significant effect on dividend policy. The capital structure, profitability, growth of the company significantly affect the value of the company, while the dividend policy does not affect the value of the company. Dividend policy cannot mediate the influence of the company's capital structure, profitability and growth on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022.
Pengaruh Ukuran Perusahaan, Profitabilitas dan Solvabilitas Terhadap Audit Delay Dengan Reputasi Auditor Sebagai Pemoderasi (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2019-2023) Husna, Nadila Amyra; Iman Indrafana K.H.; Desi Ika
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 3 (2025): Artikel Riset Nopember 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i3.6932

Abstract

Penelitian ini bertujuan untuk mengetahui ukuran perusahaan, profitabilitas, dan solvabilitas terhadap audit delay dengan reputasi auditor sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023. Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 180 sampel dengan 5 tahun pengamatan terdiri dari 36 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan Moderated Regression Analysis. Hasil pengujian penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh signifikan terhadap audit delay, sedangkan profitabilitas dan solvabilitas tidak berpengaruh terhadap audit delay. Reputasi auditor mampu memoderasi pengaruh ukuran perusahaan, profitabilitas, dan solvabilitas terhadap audit delay.
Penerapan Tax Planning atas Pajak Penghasilan Badan pada CV. Wira Arya Sejahtera Dina Putri Nadiati; Syamsul Bahri Arifin; Desi Ika
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5452

Abstract

This study aims to analyze the implementation of tax planning on corporate income tax at CV Wira Arya Sejahtera to optimize tax obligations legally and in compliance with applicable tax regulations. The research adopts a qualitative descriptive approach using a case study design. Data were collected from the company’s 2023 financial statements and Annual Tax Returns (SPT). The analysis focuses on identifying opportunities for tax efficiency through deductible expense optimization, appropriate accounting treatment, and legitimate tax-saving strategies under Indonesian tax law. The findings reveal that through effective tax planning, the company successfully reduced its Taxable Income (PKP), resulting in a decrease in the Corporate Income Tax (PPh Badan) payable from IDR 200,119,828 to IDR 162,284,665. This adjustment led to total tax savings of IDR 37,835,163. The study concludes that proper tax planning not only contributes to lowering tax expenses but also strengthens the company’s financial performance and compliance posture. Therefore, systematic and lawful tax planning should be continuously applied as part of the company’s financial management strategy to achieve sustainable efficiency.
Analisis Likuiditas, Pertumbuhan, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening di Sektor Konsumsi Tahun 2020-2024 Anasya Risquita; Desi Ika
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5517

Abstract

This study aims to examine the influence of liquidity, firm growth, and firm size on firm value with profitability as a mediating variable. The research applies a quantitative approach with a population of 129 consumer goods sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Samples were selected using purposive sampling, resulting in 50 companies that met specific criteria. Data were analyzed using SPSS version 26 through multiple linear regression, path analysis, and the Sobel test. The findings reveal that liquidity significantly affects profitability, while firm growth and firm size show no significant effect. Furthermore, liquidity, firm growth, and firm size do not have a direct impact on firm value, whereas profitability demonstrates a positive and significant influence. Mediation analysis further indicates that profitability mediates the relationship between liquidity and firm value but does not mediate the effect of firm growth or firm size on firm value. These results highlight the critical role of profitability in strengthening the link between liquidity and firm value, suggesting that improving profitability can serve as an effective strategy to enhance firm value, particularly in the consumer goods sector.
Pengaruh Likuiditas, Pertumbuhan Perusahaan, Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Intervening Anasya Risquita; Desi Ika
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.190

Abstract

This study aims to examine the effect of liquidity, company growth, and company size on firm value, with profitability as a mediating variable. These three independent variables are seen as internal factors that, theoretically, can influence firm value, both directly and indirectly through financial performance. This study employs a quantitative approach, using multiple linear regression analysis, path analysis, and Sobel tests to examine the mediation effect. The results show that liquidity has a significant effect on profitability, while growth and company size do not have a significant impact. Furthermore, the findings indicate that liquidity, growth, and company size do not directly affect firm value. However, profitability was found to significantly influence firm value and can mediate the relationship between liquidity and firm value. In contrast, profitability does not mediate the effect of growth or company size on firm value. These findings contribute to understanding the importance of profitability as a factor influencing firm value and provide insights into how internal company factors affect financial performance and firm value.
Co-Authors Afwan Habib Ahmad Sani Al-Mahdi Ananda Mutiara Syahputri Anasya Risquita Andri Soemitra Angelia Pribadi Azhar, M. Karya Satya Dina Putri Nadiati Husna, Nadila Amyra Iman Indrafana K.H. Indra, Arifki Fa Lia Arizki Listiorini Liza Novietta M. Karya Satya Azhar Malau, Clara Nova Augustina Mawarda, Nanda Putri Muhammad Arief Muhammad Karya Satya Azhar Nanda Putri Mawarda Nurasiyah, Nurasiyah Nurlaila Ranjita Ranjita, Ranjita Rizki Fillhayati Rambe Shella Alanda Siagian, Cristin Sasa Bela Siregar, Maimunah Syahputri, Ananda Mutiara Syamsul Bahri Arifin Syavira Adinda Valda Shakila Yani Suryani Yani Suryani Yani Suryani