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All Journal JAKPI JURNAL PENGABDIAN KEPADA MASYARAKAT JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) TERRA : Journal of Land Restoration International Journal of Supply Chain Management Jurnal Akuntansi Barelang Didaktik : Jurnal Ilmiah PGSD STKIP Subang Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Trends in Accounting Research Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Education, Communication and Economics Locus Journal of Academic Literature Review Proceeding of The International Conference on Economics and Business Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Indonesia Sosial Sains Jurnal Riset Akuntansi International Journal of Trends in Accounting Research Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia
Situmeang, Chandra
Universitas Negeri Medan
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EFFECT OF PROFITABILITY , LIQUIDITY, FREE CASH FLOW , AND COMPANY SIZE TO COMPANY VALUE WITH STRUCTURE CAPITALAS INTERVENING VARIABLES ON MINING COMPANIES LISTED INSTOCK EXCHANGE INDONESIA Fitri, Melvi; Erlina, Erlina; Situmeang, Chandra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.636

Abstract

This study aims to examine and analyze the effect of Profitability, Liquidity, Free cash flow, and firm size on Firm Value through Capital Structure as an intervening variable in mining companies listed on the Indonesia Stock Exchange. The population of this study is all mining companies listed on the Indonesia Stock Exchange for the period 2014-2020. The sample used in this study amounted to 30 companies. This type of research uses associative research methods. Data analysis used path analysis approach using SPSS program. The results showed that profitability had a positive and significant effect on firm value. Liquidity, free cash flow , firm size, and capital structure have a negative and insignificant effect on firm value. Profitability and liquidity have a negative and significant effect on capital structure. Free cash flow has a positive and insignificant effect on the capital structure. Firm size has a positive and significant effect on capital structure. Based on the results of the mediation test, it shows that the Capital Structure is not able to act as an intervening variable.
THE INFLUENCE OF CAPITAL ADEQUACY RATIO, NON-PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO AND OPERATING EXPENSES TO OPERATING INCOME ON PROFITABILITY OF ISLAMIC BANKING IN INDONESIA Siti Hardiyanti Marpaung; Erlina; Chandra Situmeang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2364

Abstract

This study aims to analyze and determine the effect of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) Operating Costs to Operating Income (BOPO), on Profitability with Return on Assets (ROA) of Islamic Commercial Banks in Indonesia from 2016 to 2023. In addition, this study also aims to determine whether there are differences between the values of CAR, NPF, FDR, BOPO and ROA at Islamic Commercial Banks in the period before and after the COVID-19 pandemic. So that in this study, the research period is divided into the period before (2016-2019) and after (2020-2023) the COVID-19 pandemic. The type of research conducted is quantitative research. The samples in this study were 9 Islamic Commercial Banks in Indonesia so that the total observations in this study amounted to 72 data. The data obtained was then analyzed using SPSS. The analysis method used is Multiple Linear Regression Analysis and Paired Sample t-Test for hypothesis testing. Based on the results of data processing using hypothesis testing, it shows that partially CAR has a positive and significant effect on ROA, NPF has a negative and significant effect on ROA, FDR has no effect on ROA, and BOPO is also proven to have no effect on ROA at Islamic Commercial Banks. The results of the t-test explain that there are significant differences in the values of CAR, NPF and ROA in the period before and after the COVID-19 pandemic, while FDR and BOPO did not experience significant changes in the period before and after the COVID-19 pandemic in Islamic Commercial Banks.
Will a High-Performance Finance Function Company Become a High Performance Organization? Situmeang, Chandra; Hasyim, Diana; Sibarani , Choms G. G. T.
Jurnal Indonesia Sosial Sains Vol. 4 No. 07 (2023): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v4i07.846

Abstract

Each company has a different performance and competitiveness from other companies. This performance determines their resilience to face various economic conditions, including economic contraction due to the Covid-19 pandemic. Various kinds of literature state that High-Performance Organizations (HPO) are related to their financial management performance. This study took a sample of 66 small and medium-sized companies in North Sumatra Province, Indonesia. We conclude that all High-Performance Organizations (HPO) factors strongly correlate with the High-Performance Finance Function (HPFF). Therefore, if a company wants to become an High-Performance Organizations company, it must also become an HPFF company. Therefore, we suggest that the top management of each company pays attention to the interrelated aspects of managing the financial function to improve or maintain the company's competitiveness. Another thing to note is the HPFF characteristics, namely "Personal Development" and "Role Clarity," which can differentiate the performance of the financial function among research respondents
Pengaruh Corporate Governance dan Financial Performance Terhadap Cost of Equity dengan Earnings Quality Sebagai Variabel Intervening Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023 Chandra Situmeang; Andico Sihombing
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2917

Abstract

The aims of this study to identify, examine and explain the influence of corporate governance and financial performance on cost of equity with earnings quality as an intervening variable. Population of this study is manufacturing companies on the Indonesia Stock Exchange in 2023. The purposive sampling technique was used in selecting the sample so that a research sample of 187 companies was obtained. The data analysis technique in this study was path analysis with the SEM PLS approach and using Smart PLS 4.0 software. Results of this study concludes that corporate governance has an effect on earnings quality, financial performance has no effect on earnings quality, corporate governance has an effect on cost of equity, financial performance has an effect on cost of equity, earnings quality has no effect on cost of equity, corporate governance has no effect on cost of equity through earnings quality and financial performance has no effect on cost of equity through earnings quality. The conclusion of this study is that corporate governance has an effect on earnings quality, financial performance has no effect on earnings quality, corporate governance has an effect on cost of equity, financial performance has an effect on cost of equity, earnings quality has no effect on cost of equity. Earnings quality cannot mediate the influence of corporate governance or financial performance on cost of equity.
Pengaruh Free Cash Flow, Market to Book Ratio dan Firm Size Terhadap Cost Of Equity Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2024 Dwi Syahlani; Chandra Situmeang
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 03 (2025): Volume 11 No. 03 September 2025 In Press
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i03.8364

Abstract

This study aims to analyze the influence of Free Cash Flow (FCF), Market to Book Ratio (MBR), and Firm Size on the Cost of Equity (CoE) in manufacturing companies listed on the Indonesia Stock Exchange in 2024. Cost of Equity is a key component of a company's capital structure, representing the expected return demanded by investors as compensation for risk. Amid global economic uncertainty and the increase of Bank Indonesia's benchmark interest rate in 2024, companies are required to manage their capital structure efficiently. This research uses a quantitative approach with secondary data derived from companies' annual financial reports. The sample was determined using purposive sampling, resulting in 171 manufacturing companies. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The dependent variable, Cost of Equity, is measured using the Capital Asset Pricing Model (CAPM), while the independent variables are Free Cash Flow, Market to Book Ratio, and Firm Size. The results show that Free Cash Flow has a negative effect on Cost of Equity, Market to Book Ratio has a negative effect, and Firm Size has a negative effect on Cost of Equity. Simultaneously, these three independent variables significantly influence Cost of Equity. These findings suggest that manufacturing firms need to consider their cash flow availability, market valuation, and scale of operations when making strategic decisions regarding their capital structure.
THE EFFECT OF SUBSIDIARY OWNERSHIP, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE: PROFITABILITY’S MODERATING ROLE: An empirical study of manufacturing companies listed on the IDX in 2023 Annisa, Nadia; Situmeang, Chandra
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 2 (2025): JTIMB | Desember 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/6a5e3190

Abstract

Taxes are the largest source of state revenue used to finance the national budget. Indonesia's tax ratio in 2024 was only 10.2 percent, reflecting relatively low tax revenue. This study aims to examine the effects of subsidiary ownership, leverage, and capital intensity on tax avoidance, as well as the moderating role of profitability in these relationships. The population of this study comprises 165 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2023, from which 141 samples were selected using a purposive sampling method. The research employed secondary data obtained from financial statements available on the IDX website (www.idx.co.id). The results indicate that subsidiary ownership, leverage, and capital intensity do not significantly affect tax avoidance. Furthermore, profitability does not moderate the relationship between subsidiary ownership, leverage, and capital intensity with tax avoidance.
Pengaruh Penyangga Modal dan Ukuran Perusahaan terhadap Keputusan Pembagian Dividen dengan Cadangan Kerugian Penurunan Nilai sebagai Variabel Moderasi pada Emiten Perbankan Ricardo Parulian Sibagariang; Andri Zainal; Jufri Darma; Chandra Situmeang; Arfan Ikhsan; Dedy Husrizal Syah
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3903

Abstract

The banking sector faces dual challenges from economic turbulence and the implementation of expected credit loss accounting standards. An empirical anomaly has emerged where large-scale banks remain aggressive in distributing dividends despite soaring provisioning burdens, while medium-scale banks tend to retain earnings. This research aims to analyze the effect of capital buffer and firm size on dividend distribution decisions, while examining the ability of allowance for impairment losses to moderate these interactions. Utilizing a causal explanatory panel data design, this study observed 15 banking entities on the Indonesia Stock Exchange from 2020 to 2024. Data analysis was conducted using the Tobit regression model to accommodate dividend data characteristics left-censored at zero. Results prove that the capital buffer has no significant effect on dividend decisions, confirming the conservative posture of banks in prioritizing capital retention as a risk cushion. Conversely, firm size significantly determines profit distribution policy positively. In the moderation test, allowance for impairment losses does not moderate the capital buffer-dividend relationship but significantly moderates and amplifies the positive effect of firm size on dividend decisions. These findings imply a strategic resilience signaling maneuver, where large banks respond to high provisioning by expanding cash distribution to prove fundamental robustness to the market. Practically, this study recommends investors prioritize large-scale banks for stable returns and provides insights for regulators regarding the urgency of more adaptive regulatory adjustments.
PENGARUH DIGITAL TRANSFORMATION DISCLOSURE DAN INTENSITAS R&D TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2024 Yessi Octavia; Chandra Situmeang; Andri Zainal; Nasirwan Nasirwan; Erny Luxy D. Purba
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11507

Abstract

This research seeks to explore and assess the impact of digital transformation disclosure and The impact of research and development (R&D) intensity on financial performance, as well as the moderating role of firm size in manufacturing companies listed on the Indonesia Stock Exchange in 2024. The study uses a cross-sectional design, purposeful sampling, and a quantitative technique. Multiple linear regression and moderated regression analysis (MRA) were used to assess the data, which came from the annual reports of businesses. Return on Assets (ROA) is a measure of financial success, whereas the inclusion of terminology related to digital transformation in annual reports is used to assess disclosure. Firm size is represented by the natural logarithm of total assets, while R&D intensity is denoted by a dummy variable. These results imply that R&D and digital transformation activities have not directly improved the short-term financial performance of manufacturing firms, and in larger firms, the benefits of digital transformation may not yet be fully reflected in improved financial performance. Keywords: Digital Transformation Disclosure, Intensitas R&D, Kinerja Keuangan dan Ukuran Perusahaan
Co-Authors Abdul Aziz Adelina Lubis Andico Sihombing Andri Zainal Annisa, Nadia Arfan Ikhsan Aried Sumekar Asen Susanto Azhar Maksum Chalil, Syahrizal Choms G. G. T. Sibarani Choms Gary Ganda Tua Sibarani Dedy Husrizal Syah, Dedy Husrizal Dian Y.T.S Situmorang Diana Hasyim Diana Hasyim Dwi Syahlani Eka Daryanto ERLINA Erlina Erlina Erlina Erlina Erlina Erny Luxy D. Purba Esa Setiana Esna Muriana Hutabarat Fitri, Melvi Hidayat, OK Sofyan Ikhsan, Arfan Inggrid Lidya Panjaitan Iskandar Muda Jufri Darma Kanang Setyo Hindarto La Ane Muhammad Ishak Nasirwan Nasirwan Nasution, Abdillah Arif Nasution, Abdillah Arif Octaviani, Ermi Prasetyo Prasetyo Ricardo Parulian Sibagariang Rina Br. Bukit Ritha Dalimunthe Rujiman, Rujiman Sibarani , Choms G. G. T. Siswahyudianto Siti Hardiyanti Marpaung Suprapto Suprapto Teresa Paulina Sihombing triadiarti, yulita Ulfa Utari Wardani Pulungan, Rafika Yerisma Welly Yermiana, Vaskha Yessi Octavia Yessy Pradita Mulasi