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All Journal MODUS-Jurnal Ekonomi dan Bisnis Journal Competency of Business Accounting Research Unit (ARU JOURNAL) Jurnal Pengabdian Mandiri Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Pamungkas, Leo Dadyo
Universitas Cokroaminoto Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS PROFITABILITAS, EFISIENSI DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI, EARNINGS MANAGEMENT SEBAGAI MODERASI Pamungkas, Leo Dadyo; Herawaty, Vinola
Modus Journals Vol 33, No 2 (2021): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v33i2.4656

Abstract

ABSTRACTThis study aims to analyze the profitability, efficiency and leverage influence on bond rating moderated by earnings management. The type of research used was causal study. This research also used time series and cross sectional data. Purposive sampling was used as data collection method, which resulted in collection of 120 samples from 24 banks during period of 2012-2016. SPSS 20 multivariate logistic regressions analysis was used to analyze data. The results of the research prove that both profitability and efficiency have positive influences on bond rating. Leverage has a negative influence on bond rating. Earnings management strengthens the influence of leverage on bond rating. Earnings management does not have an influence on bond rating. Earnings management does not weaken the influence of profitability on bond rating. Earnings management does not weaken the influence of efficiency on bond rating.  Keywords: profitability; efficiency; leverage; earnings; bond ABSTRAKPenelitian ini bertujuan menganalisis pengaruh profitabilitas, efisiensi dan leverage terhadap peringkat obligasi dengan earnings management sebagai variabel moderasi. Jenis penelitian yang digunakan adalah causal study, dimana menurut dimensi waktu penelitian menggunakan data pooling yang merupakan gabungan dari data time series dan cross section. Metode pengumpulan data menggunakan metode purposive sampling yang menghasilkan obyek 24 bank selama periode tahun 2012-2016 sehingga diperoleh sebanyak 120 sampel. Metode analisis data menggunakan analisis multivariate yaitu regresi logistik dengan bantuan program SPSS 20. Hasil penelitian ini membuktikan bahwa profitabilitas dan efisiensi berpengaruh positif terhadap peringkat obligasi. Leverage berpengaruh negatif terhadap peringkat obligasi. Earnings management memperkuat hubungan leverage terhadap peringkat obligasi. Earnings management tidak berpengaruh terhadap peringkat obligasi. Earnings management tidak memperlemah hubungan profitabilitas terhadap peringkat obligasi. Earnings management tidak memperlemah hubungan efisiensi terhadap peringkat obligasi. Kata kunci: profitabilitas; efisiensi; leverage; earnings; obligasi
PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BASIC MATERIAL YANG TERDAFTAR DI BEI PERIODE 2021-2023) Muflihah, Wiwit; Pamungkas, Leo Dadyo
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1126

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting dan Profitabilitas terhadap Nilai Perusahaan pada perusahaan sektor Basic Material yang terdaftar di Bursa Efek Indonesia (BEI) periode  tahun 2021-2023.  Jenis penelitian ini adalah kuantitatif. Metode analisis dalam penelitian ini menggunakan analisis regresi linier berganda dengan alat uji SPSS 25. Populasi dalam penelitian ini berjumlah 103 perusahaan. Pemilihan sampel menggunakan metode purposive sampling dengan jumlah sampel berdasarkan kriteria yang ditentukan sebanyak 93 data yang terdiri dari 31 perusahaan. Penelitian ini menggunakan metode studi kepustakaan dengan data sekunder. Data dianalisis menggunakan berbagai teknik, seperti analisis statistik deskriptif uji asumsi klasik, regresi linear berganda, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Green Accounting berpengaruh secara signifikan terhadap Nilai Perusahaan. Sedangkan Profitabilitas tidak berpengaruh terhadap Nilai Perusahaan. Kata Kunci: Green Accounting, Profitabilitas, Nilai Perusahaan  
ANALISIS PROFITABILITAS, EFISIENSI DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI, EARNINGS MANAGEMENT SEBAGAI MODERASI Leo Dadyo Pamungkas; Vinola Herawaty
Modus Vol. 33 No. 2 (2021): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v33i2.4656

Abstract

ABSTRACTThis study aims to analyze the profitability, efficiency and leverage influence on bond rating moderated by earnings management. The type of research used was causal study. This research also used time series and cross sectional data. Purposive sampling was used as data collection method, which resulted in collection of 120 samples from 24 banks during period of 2012-2016. SPSS 20 multivariate logistic regressions analysis was used to analyze data. The results of the research prove that both profitability and efficiency have positive influences on bond rating. Leverage has a negative influence on bond rating. Earnings management strengthens the influence of leverage on bond rating. Earnings management does not have an influence on bond rating. Earnings management does not weaken the influence of profitability on bond rating. Earnings management does not weaken the influence of efficiency on bond rating.  Keywords: profitability; efficiency; leverage; earnings; bond ABSTRAKPenelitian ini bertujuan menganalisis pengaruh profitabilitas, efisiensi dan leverage terhadap peringkat obligasi dengan earnings management sebagai variabel moderasi. Jenis penelitian yang digunakan adalah causal study, dimana menurut dimensi waktu penelitian menggunakan data pooling yang merupakan gabungan dari data time series dan cross section. Metode pengumpulan data menggunakan metode purposive sampling yang menghasilkan obyek 24 bank selama periode tahun 2012-2016 sehingga diperoleh sebanyak 120 sampel. Metode analisis data menggunakan analisis multivariate yaitu regresi logistik dengan bantuan program SPSS 20. Hasil penelitian ini membuktikan bahwa profitabilitas dan efisiensi berpengaruh positif terhadap peringkat obligasi. Leverage berpengaruh negatif terhadap peringkat obligasi. Earnings management memperkuat hubungan leverage terhadap peringkat obligasi. Earnings management tidak berpengaruh terhadap peringkat obligasi. Earnings management tidak memperlemah hubungan profitabilitas terhadap peringkat obligasi. Earnings management tidak memperlemah hubungan efisiensi terhadap peringkat obligasi. Kata kunci: profitabilitas; efisiensi; leverage; earnings; obligasi
Analisis Prediksi Kebangkrutan Model Altman Z-Score pada Periode Sebelum, Selama dan Sesudah Pandemi Covid 19 Damayanti, Alfinda; Pamungkas, Leo Dadyo
Accounting Research Unit (ARU Journal) Vol 6 No 1 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss1pp1-10

Abstract

Tujuan dari studi ini adalah untuk menentukan prediksi kebangkrutan perusahaan manufaktur sebelum, selama, dan sesudah pandemi COVID-19. Semua perusahaan manufaktur yang terdaftar di BEI antara tahun 2018 dan 2022 adalah subjek penelitian ini. Jumlah sampel yang dipilih adalah 142 perusahaan manufaktur, yang dipilih menggunakan metode purposive sampling. Penelitian kuantitatif deskriptif digunakan. Data tahunan yang digunakan adalah data sekunder yang dikumpulkan melalui instruksi yang tersedia di www.idx.co.id dan website perusahan. Metode analisis data menggunakan analisis deskriptif dan model prediksi Z-Score original Altman. Menurut hasil penelitian, ada perbedaan dalam prediksi kebangkrutan sebelum, selama, dan sesudah pandemi COVID-19. dimana ada kemungkinan besar industri manufaktur akan mengalami kebangkrutan yang signifikan selama pandemi tahun 2019 dan 2020. Diharapkan peneliti yang akan datang dapat menambahkan sektor dan model baru untuk digunakan sebagai perbandingan.
THE EFFECT OF MANAGERIAL OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON DEBT POLICY : EVIDENCE FROM MANUFACTURING FIRM LISTED ON INDONESIA STOCK EXCHANGE Muslim, Bintang Lazuardi Benteng Buana; Pamungkas, Leo Dadyo
Journal Competency of Business Vol. 7 No. 2 (2023): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v7i02.2300

Abstract

This study was conducted to test variable impact managerial ownership and institutional ownership on debt policy. The study used the method purposive sampling. Some of the sample criteria or considerations used in the study are as follows: companies that fall under the manufacturing sector; companies that release financial reports for the years 2018 to 2022; excludes companies that underwent an initial public offering (IPO) and filed for bankruptcy between 2018 and 2022; and companies that have been in business for at least five years, so that a sample was obtained after being chosen using a sampling technique of 28 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data in this study were processed using Smart-PLS with partial equation modeling. The hypothesis testing method uses a significance level of 5%.The results showed that managerial ownership has no effect on debt policy and institutional ownership have a significance positive on debt policy.
ANALISIS PENGARUH QUICK RATIO, LEVERAGE DAN RASIO AKTIVITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Dalam Kurun Waktu 2018-2020) Nurfaizah, Nurfaizah; Pamungkas, Leo Dadyo
Journal Competency of Business Vol. 6 No. 1 (2022): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v6i01.1308

Abstract

The value of the company is one of the considerations of investors before deciding to provide funds to the company. This study aims to determine the effect of Quick Ratio, Leverage and Activity Ratio on firm value.This study uses a descriptive quantitative approach with a sample using purposive sampling technique. This research was conducted using the documentation method using annual financial report data for companies listed on the Indonesia Stock Exchange (IDX). The data analysis method used is multiple regression analysis. The sample used in this study amounted to 34 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The results of this study indicate that, (1) Quick Ratio has a positive influence on firm value, this is indicated by a significant value of 0.022 which means it is smaller than = 0.05 with a coefficient value of 1.194. (2) Leverage (DER) has a positive effect on firm value, this is indicated by a significant value of 0.007 which means it is smaller than = 0.05 with a coefficient value of 0.687. (3) Activity Ratio (TATO) has a negative effect on firm value, this is indicated by a significant value of 0.015 which means it is smaller than = 0.05 with a coefficient value of -1.860.
ANALISIS PENGARUH RASIO LEVERAGE, AKTIVITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia yang Terdaftar di BEI Dalam Kurun Waktu 2018-2020) Kay, Sahyuni; Pamungkas, Leo Dadyo; Nurcahyo, Narwanto
Journal Competency of Business Vol. 6 No. 1 (2022): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v6i01.1310

Abstract

This study uses a quantitative descriptive approach with a purposive sampling technique for collecting data. This research was conducted using the documentation method using annual financial statement data for companies listed on the Indonesia Stock Exchange in 2018-2020. The results of this study indicate that, (1) leverage (DER) has a negative effect on firm value (PER), this is indicated by a significant value of 0.007 which means it is smaller than = 0.05 with a coefficient value of -3.514. (2) activity (TATO) has no effect on firm value (PER), this is indicated by a significant value of 0.147 which means it is greater than = 0.05 with a coefficient value of 0.508. (3) profitability has a positive effect on firm value (PER), this is indicated by a significant value of 0.043 which is smaller than = 0.05 with a coefficient of 2.908.
ANALISIS PENGARUH RASIO BOPO, LOAN TO DEPOSIT, CASH RATIO TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Dalam Kurun Waktu 2018 -2020) Nangur, Dionisius Satria Wijaya; Pamungkas, Leo Dadyo
Journal Competency of Business Vol. 6 No. 1 (2022): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v6i01.1313

Abstract

Factors that affect profitability based on normal conditions when viewed in terms of liquidity, solvency, and activity, if the current ratio is high it will indicate a strong liquidity position and vice versa. This study aims to analyze the effect of the bopo ratio, loan to deposit, cash ratio on profitability. The population in this study are banks listed on the Bursa Efek Indonesia (BEI) for the 2018-2020 period. The sample banks in this study were 30 banks and the sample was determined using the purposive sampling method. The study used descriptive statistical analysis, classical assumption testing, Multiple Regression Analysis and analysis tools using SPSS 25 The results of this study indicate that, (1) BOPO has a negative effect on company profitability, this is indicated by the regression coefficient value of -0.073 with a significance value of 0.002 because the coefficient value is negative and the significance value is less than 0.05. (2) LDR has a positive positive effect on company profitability, this is shown by the regression coefficient value of 0.145 with a significance value of 0.000 because the coefficient is positive and the significance value is less than 0.05. (3) the cash ratio has no effect on the company's profitability, this is shown by a regression of 1.531 with a significance value of 0.485 because the coefficient is positive and the significance value is greater than 0.05.
PENINGKATAN KETERAMPILAN MELALUI PELATIHAN KERAJINAN TANGAN GANTUNGAN KUNCI BERBAHAN KAIN FLANEL: PEMBERDAYAAN HASIL KREATIVITAS SANTRI P.A & PONPES BINA INSANI YOGYAKARTA Uju Suji’ah; Sudati Nur Sarfiah; Tri Ratna Herawati; Eko Giyartinzingrum; Eko Prasojo; Leo Dadyo Pamungkas; Ika Destina Puspita
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 5: Mei 2025
Publisher : Bajang Institute

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

Abstract

The purpose of the community service is to provide training in flannel handicrafts to students. The training activity is a follow-up to the previous training, and as a commitment of the community service that P.A & PonPes Bina Insani has been made a foster home, because skills training is not enough to be carried out only once, but will continue to be carried out every 6 months and evaluated the level of ability and interest of the participants. This activity is in collaboration with Rizqun Minallah (RizMina), which is a community empowerment in the field of skills and crafts. The products produced are key chains. There were 27 training participants. The stages carried out in the activity include the preparation, implementation, and evaluation stages, then providing ongoing training assistance in the form of consultation services via WhatsApp, and ready to be scheduled for ongoing activities. The overall training results received a good and satisfactory response, this can be seen from the presence of participants other than students, participants were very enthusiastic about taking the training seriously, making key chains and trying again with their own tastes and creativity. The results of this training activity are expected to inspire participants to become entrepreneurs, and be able to practice on their own without assistance
Co-Authors Damayanti, Alfinda Eko Giyartinzingrum Eko Prasojo Ika Destina Puspita Kay, Sahyuni Muflihah, Wiwit Muslim, Bintang Lazuardi Benteng Buana Nangur, Dionisius Satria Wijaya Nurcahyo, Narwanto Nurfaizah Nurfaizah, Nurfaizah Sudati Nur Sarfiah Tri Ratna Herawati Uju Suji’ah Vinola Herawaty