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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Solusi: Jurnal Kajian Ekonomi dan Bisnis
Djasmanuddin Djasmanuddin
Politeknik Yayasan Keluarga Pahlawan Negara, Indonesia
Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH CAPITAL STRUCTURE, INSTITUTIONAL OWNERSHIP, DAN MANAGERIAL OWNERSHIP TERHADAP PROFITABILITAS PERUSAHAAN Sapto Bayu Aji; Djasmanuddin Djasmanuddin; Andriono Andriono
Kajian Ekonomi dan Bisnis Vol. 16 No. 2 (2021)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v16i2.103

Abstract

Profitability is the end result of a number of company management policies and decisions (Brigham et al., 2001). This study aims to examine the effect of capital structure, institutional ownership, and managerial ownership on company profitability. Capital structure proxied by Debt to Equity Ratio (DER). The company's profitability is proxied by Return on Equity (ROE). The data used are the financial statements of manufacturing companies on the IDX from 2014 – 2018, the results of this study found that capital structure, institutional ownership, and managerial ownership have a positive effect on profitability.
Pengujian Manajemen Risiko Sebagai Variabel Moderasi Terhadap Hubungan Manajemen Laba dan Nilai Perusahaan Eka Noor Asmara; D Djasamanuddin; S Supardi; Sidiq Ashari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.839

Abstract

This study aims to examine the relationship between earnings management practices and firm value with enterprise risk management as a moderating variable. The sample in this research is 50 manufacturing companies listed on the Indonesia Stock Exchange during 2017-2021. The data collection technique was purposive sampling and derived from secondary data, both from the IDX and from the website of each company. The research hypothesis was tested using regression analysis. The results of the study show that earnings management has a significant negative effect on firm value. Risk management, which is expected to weaken the relationship between earnings management and firm value, is not supported in this study. Although risk management has not been significantly proven, this research contributes to stakeholders to encourage managers to maximize and optimize company risk management practices as an effort to prevent earnings management practices.
Co-Authors Andriono Andriono Djasmanuddin Djasmanuddin Eka Noor Asmara Eka Noor Asmara Hermala Kusumadewi Hermala Kusumadewi Sidiq Ashari Sidiq Ashari Supardi Supardi Supardi Supardi Yudi Santara Setyapurnama