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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi MABIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Edunomika (JIE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Revenue : Jurnal Ilmiah Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Social Commerce Conference Proceedings International Conference on Education Innovation and Social Science
Nopiani Indah
Universitas Widya Dharma Pontianak
Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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The Influence of Profitability, Sales Growth, and Firm Size on Firm Value in The Consumer Non-Cyclicals Nugraha, Ivonne Christabella; Indah, Nopiani; Budianto, Hendy
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

This study aims to analyze the effect of profitability on firm value, the effect of sales growth on firm value, and the effect of firm size on firm value. The research was conducted during 2019-2024. The population in this study consists of 131 companies in the non-cyclical industrial sector listed on the Indonesia Stock Exchange, with a sample of 78 companies. The sampling technique used is purposive sampling. Data processing was carried out using Statistical Product and Service Solution (SPSS) version 26. The results show that profitability has a positive effect on firm value. However, sales growth and firm size have no effect on firm value.
Peran Moderasi Ukuran Perusahaan pada Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan Victor, Victor; Indah, Nopiani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3113

Abstract

The size of the company as a moderator in defining the correlation between capital structure, profit, and firm value is the focus of this study. Adopting a quantitative associative approach, this research focuses on the non-cyclical consumer sector registered on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Of the 125 companies, 73 were purposively selected to create the research sample, yielding 292 observations after excluding entities with incomplete data and those with special monitoring status. The authors gathered secondary data from audited yearly financial reports through the IDX portal and corporate websites. The analysis used quasi-moderation techniques by combining independent variables, moderation, and interaction in a single regression model, processed through EViews 13. The research results show that capital structure has a significant positive impact on firm value, while profitability has no significant impact. Firm size has been shown to affect the relationship that exists between capital structure and firm value, but it does not moderate the association between profitability and firm value. These findings confirm that leverage’s effectiveness in increasing firm value is independent of company size and that profitability is not a primary determinant in this context. This research provides empirical evidence to advance capital structure theory and to inform executives’ strategic financial decisions and investors’ evaluations of corporate outlooks.
PERAN UKURAN PERUSAHAAN DALAM MEMODERASI PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN IDX-ENERGY Christiansen, Leon; Indah, Nopiani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6538

Abstract

Studi ini dilakukan untuk memahami dampak dari struktur modal (DER) dan profitabilitas (ROE) kepada rasio pembayaran dividen (DPR) dengan menguji peran ukuran perusahaan (FS) sebagai pemoderasi. Objek penelitian ini merupakan perusahaan pada sektor IDX-ENERGY dari tahun 2020 hingga 2024. Dengan metode purposive sampling diperoleh 151 data laporan keuangan dari 37 perusahaan yang kemudian dianalisis. Pengolahan data dilakukan melalui metode analisis regresi berganda moderate regression analysis (MRA) melalui software Eviews 12. Hasil studi memperlihatkan struktur modal memiliki dampak negatif kepada kebijakan dividen sementara profitabilitas tidak memiliki dampak kepada kebijakan dividen. Ukuran perusahaan sebagai variabel moderasi dapat memperkuat pengaruh struktur modal terhadap kebijakan dividen tetapi tidak dapat memoderasi dampak profitabilitas terhadap kebijakan dividen.
Optimalisasi Audit Kinerja Pemasaran Produk Mayora Melalui Analisis Data Penjualan dan Umpan Balik Konsumen Siam, Stivenes Tjin; Indah, Nopiani; Santika, Dewi; Suwantono, Edwin; Louw, Febriana
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): January 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i3.2748

Abstract

This community engagement program aims to enhance the effectiveness of marketing performance audits at PT Cipta Niaga Semesta, an authorized distributor of PT Mayora Indah Tbk products in West Kalimantan. The main issues faced by the partner company include the suboptimal use of sales data, the unsystematic management of customer feedback, and the high volume of damaged goods, which have not been analyzed as performance indicators. To address these challenges, the academic team from the Faculty of Economics and Business, Widya Dharma Pontianak University, implemented a learning-by-doing mentoring program integrating training, audit simulation, and the analysis of the company’s real operational data. The implementation method consisted of four main stages: preparation, core training, evaluation, and follow-up. Participants were trained to analyze sales trends, identify causes of product damage, design customer satisfaction surveys, and integrate the findings into a comprehensive marketing audit report. The results of the activity showed a significant increase in participants’ understanding, particularly in preparing data-based audit reports (with an improvement of up to 84%). Key findings indicate a negative relationship between the level of damaged goods and customer satisfaction, highlighting the need for a digital system to record returns and store feedback. Through this activity, the company successfully developed an integrated marketing audit template that encompasses sales, logistics, and customer perception data. The mentoring program not only improved staff competencies but also strengthened distribution efficiency and marketing management transparency at both the corporate and retail partner levels.
Optimalisasi Kompetensi Pegawai dalam Analisis Kredit dan Manajemen Risiko pada Credit Union Hartono, Hartono; Indah, Nopiani
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): January 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i3.2766

Abstract

This community engagement activity was implemented at Credit Union (CU) Muara Kasih Pontianak, a member-based microfinance institution that plays a vital role in community economic empowerment, particularly the Micro, Small, and Medium Enterprises (MSME) sector. CU Muara Kasih faces challenges in loan disbursement amid competition and a difficult economic situation. Based on observations, there were still loans categorized as non-performing (NPLs), indicating the necessity for enhancing human resource capacity in credit risk management. The purpose of this community service program is to enhance the competence of employees of Credit Union (CU) Muara Kasih Pontianak in credit analysis and credit risk management as an effort to optimize lending effectiveness and reduce non-performing loans. The activity was conducted over two days in October 2024 and involved all seven CU employees. The methods employed included interactive lectures, case studies based on real data, a simple credit scoring simulation, and mentoring for the development of a standardized credit analysis template. Evaluation results showed a significant improvement in participants' technical abilities in performing credit analysis and risk identification, with an average post-test score increase of 60.6% compared to the pre-test. Furthermore, the CU began implementing an integrated credit analysis template and a spreadsheet-based quarterly financial performance audit system. The impact of this activity was evident in the increased efficiency of credit reporting, transparency in the evaluation process, and enhanced employee competency within the three-month post-training period. This initiative also strengthened member trust in CU Muara Kasih and serves as a model for implementing collaborative learning between academics and microfinance institutions to improve member financial literacy.
Determinan Profitabilitas: CSR, Tax Avoidance, Struktur Aset, dan Ukuran Perusahaan Non-Cyclicals Nopiani Indah
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v4i4.6959

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), tax avoidance, asset structure, and firm size on profitability in consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2019–2023. The research employs a quantitative approach with panel data, involving 31 companies and 155 observations. Profitability is measured using Return on Assets (ROA), while CSR, tax avoidance, asset structure, and firm size are measured using the CSR index, Effective Tax Rate (ETR), fixed assets to total assets ratio, and the natural logarithm of total assets, respectively. Panel regression analysis using the random effect model is applied to test the hypotheses. The results indicate that only tax avoidance has a significant negative effect on profitability, whereas CSR, asset structure, and firm size do not show significant impacts. These findings suggest that efficient tax management plays a more substantial role in short-term net income improvement than social responsibility or firm scale. The practical implication encourages corporate management to optimize tax strategies, asset efficiency, and growth management while maintaining long-term sustainability and social responsibility.
STUDI TEORI FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100 DI BURSA EFEK INDONESIA Verenn Tanuwijaya; Hiong, Lauw Sun; Louw, Febriana; Indah, Nopiani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1222

Abstract

This study aims to determine the effect of the fraud hexagon on financial statement fraud in companies indexed by Kompas100 on the Indonesia Stock Exchange. In this study, pressure was measured by return on assets, measured by the BDOUT ratio, rationalization was measured using independent auditor changes, capability was measured by CEO change, arrogance was measured by CEO duality, collusion was measured by government cooperation projects, and fraudulent financial statements were measured by M-score. The data analysis technique used descriptive statistical analysis, classical assumption test, logistic logistics, model test and coefficient of determination as well as hypothesis testing which was carried out using the SPSS analysis tool. The result of this research is that the fraud hexagon has no effect on financial statement fraud.
LITERASI KEUANGAN DAN PENGGUNAAN APLIKASI PENCATATAN KEUANGAN TERHADAP PERILAKU FINANSIAL GEN-Z Sally; Nopiani Indah
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.19956

Abstract

Generation Z has grown up in the digital era with easy access to e-commerce, digital wallets, and various online shopping platforms, making consumption activities more practical and efficient. While this convenience serves as a significant benefit of modern society, it may also become a potential drawback, as it can encourage consumptive behavior, such as impulsive buying and unplanned spending. This condition highlights the necessity of sound financial behavior in enhancing individuals’ ability to control and maintain their financial stability. This study seeks to examine the contribution of financial literacy and the use of financial recording applications on Generation Z’s approach to financial behavior. Based on discussions of the study, financial literacy and the use of financial recording applications positively influences Generation Z’s financial behavior. Therefore, the writer hopes this research can help Generation Z develop better financial management habits.
Profitabilitas Memediasi Determinan Nilai Perusahaan Sektor Industri yang Terdaftar di BEI Victor Victor; Nopiani Indah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 4 (2026): May 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i4.9677

Abstract

This study aims to examine the influence of managerial decisions and firm value with profitability as a mediating variable, as well as re-examine the inconsistency of previous research results on the influence of investment decisions, capital structure, and firm size on firm value. This study is relevant considering the urgency of maximizing shareholder value amidst capital market uncertainty. This study is quantitative, data testing using Eviews 13. The study population includes companies listed on the Indonesia Stock Exchange for the period 2020 to 2024. A purposive sampling technique was used to select the sample, resulting in observational data from 44 companies that met the criteria. Data analysis was conducted using the panel data regression method to estimate the research model. This study shows that capital structure has a positive effect on firm value with a t-statistic of 6,301345 and a probability value of 0,0000 <0,05, and profitability has a positive effect on firm value with a t-statistic of 2.720395 and a probability value of 0.0072. In the mediation test, profitability was only able to mediate the relationship between capital structure and firm value with a probability of 0,0070 < 0,05. Meanwhile, profitability was unable to mediate the relationship between investment decisions with a probability of 0,2259 > 0,05, and was unable to mediate the relationship between firm size and firm value with a probability of 0,2460 > 0,05. The results of this study open up opportunities for future researchers to consider other indicators when testing investment decision variables besides physical assets. Management also needs to optimize capital structure to maintain a balance between tax protection benefits and profit generation efficiency. This research contributes to identifying the role of profitability as a validation instrument for corporate funding policy signals in the Indonesian capital market. For future research, further researchers are advised to expand the scope of industrial sectors to improve research results.
Pengaruh Profitabilitas, Pertumbuhan Perusahaan, dan Ukuran Perusahaan Terhadap Pengungkapan CSR Pada Sektor Infrastruktur Caroline Astri Oktariani; Nopiani Indah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 4 (2026): May 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i4.9803

Abstract

This study focuses on Corporate Social Responsibility (CSR) disclosure in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study aims to examine the extent to which profitability, company growth, and firm size influence CSR disclosure practices. This research employs a quantitative approach with an associative design to empirically analyze the relationship among variables. From a total population of 70 companies, purposive sampling was used to obtain 26 companies with 130 observation units. Data analysis was conducted using panel data regression assisted by EViews 13. Simultaneously, the three independent variables showed a significant relationship with CSR disclosure. However, partially, profitability demonstrated a positive direction without statistical significance, while company growth and firm size had a positive and significant effect on CSR disclosure. The Adjusted R² value of 5.57% indicates that the model has limited ability to explain variations in CSR disclosure, suggesting that most variations are influenced by other external factors. Therefore, company growth and firm size appear to play a more dominant role in encouraging CSR transparency, whereas profitability is not considered a primary determinant. This study contributes to the CSR literature, particularly in the infrastructure sector, by providing more recent research coverage. Furthermore, this research is expected to offer theoretical contributions in enriching the literature on CSR disclosure, especially within infrastructure companies, and practical contributions for companies, investors, and regulators in understanding the factors influencing CSR disclosure to improve corporate transparency and accountability toward stakeholders.
Co-Authors Budianto, Hendy Caroline Astri Oktariani Carolyn, Callysta Christiansen, Leon Dewi Santika Febriana Louw Febriyanti, Bella Hartono Hartono Lauw Sun Hiong Nugraha, Ivonne Christabella Octavian Hartono Sally Stivenes Tjin Siam Suwantono, Edwin Verenn Tanuwijaya Verenn Tanuwijaya Victor Victor Victor Victor