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Pengaruh Ukuran Perusahaan, Leverage, Likuiditas, Profitabilitas, Dan Kepemilikan Manajerial Terhadap Kualitas Laba Erdi Nandika; Sunarto Sunarto
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.44321

Abstract

The purpose of this study was to analyze the effect of firm size, leverage, liquidity, profitability, and managerial ownership on qualityprofit. The sampling technique uses purposive sampling In this study, there were 39 companies with a total N of 117 but after the normality of the observation journal is 105. The analytical tool used is multiple linear regression analysis. The results of the analysis show that the size of company, leverage, liquidity and managerial ownership have no effecton earnings quality; while profitability has a positive effect on quality profit. Keywords : Firm Size, Leverage, Liquidity, Profitability, Managerial Ownership, Earnings Quality
The Influence of Pedagogical Competence and Self-Efficacy on Teacher Performance Moderated by Academic Supervision Handayani Handayani; Sunarto Sunarto; Ilham Susilo Bakti
Indonesian Journal of Islamic Educational Management Vol 5, No 2 (2022): IJIEM
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ijiem.v5i2.16434

Abstract

This study aims to analyze the effect of educational competence and self-efficacy on teacher performance moderated by academic supervision of vocational school teachers in Bumijawa District, Tegal Regency. This type of research is explanatory research with a quantitative approach. The population in this study were SMK teachers in Bumijawa District, Tegal Regency, with a total population of 113 people. All members of the people as respondents. Of the 113 questionnaires distributed, 108 were returned. Based on the F test, it was found that the model deserves to be analyzed further. The coefficient of determination test results describes the independent variable X1 to the dependent variable and X2 to the dependent variable. The hypothesis was tested using a t-test using Moderation Regression Analysis (MRA). The results showed that educational competence affected teacher performance, self-efficacy did not affect teacher performance, academic supervision affected teacher performance, visionary leadership moderated the effect of educational competence on teacher performance, and academic management did not moderate the impact of self-efficacy on teacher performance.TRANSLATE with x EnglishArabicHebrewPolishBulgarianHindiPortugueseCatalanHmong DawRomanianChinese SimplifiedHungarianRussianChinese TraditionalIndonesianSlovakCzechItalianSlovenianDanishJapaneseSpanishDutchKlingonSwedishEnglishKoreanThaiEstonianLatvianTurkishFinnishLithuanianUkrainianFrenchMalayUrduGermanMalteseVietnameseGreekNorwegianWelshHaitian CreolePersian //  TRANSLATE with COPY THE URL BELOW Back EMBED THE SNIPPET BELOW IN YOUR SITE Enable collaborative features and customize widget: Bing Webmaster PortalBack//
Pelatihan Memahami Konsep Pengelolaan Likuiditas bagi Calon Direktur BPR Nur Aini; Sunarto Sunarto; Titiek Suwarti; Ida Nurhayat
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 1 No 1 (2022): Februari: Jurnal Pengabdian kepada Masyarakat (Abdimas) 
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (840.464 KB)

Abstract

Tujuan kegiatan pengabdian ini adalah untuk memberikan edukasi dan pendampingan kepada masyarakat akan pentingnya memahami konsep pengelolaan likuiditas bank dengan baik, utamanya bank perkreditan rakyat dalam rangka mempersiapkan calon-calon direktur. Kegiatan pengabdian ini juga merupakan salah satu perwujudan dari Tri Dharma yaitu Pengabdian kepada Masyarakat. Melalui kegiatan pengabdian kepada masyarakan ini diharapkan dapat dibangun networking yang dapat meningkatkan kinerja masing-masing. Metode yang digunakan untuk pencapaian tujuan tersebut adalah pelatihan, yang diselenggarakan secara daring yaitu Pelatihan Jarak Jauh (PJJ) dengan metode real-time melalui on-line zoom meeting dengan materi Memahami risiko likuiditas, Memahami sumber penyediaan likuiditas, dan Memahami metode pengukuran/proyeksi likuiditas. Dengan berakhirnya pelaksanaan kegiatan Pengabdian kepada Masyarakat ini, dapat dilihat dampak positif nya yaitu perubahan-perubahan yang berarti pada diri masing-masing peserta. Perubahan tersebut antara lain kemampuan peserta dalam menjelaskan aspek-aspek penting dalam konsep likuditas menjadi lebih baik demikian juga kemampuan peserta untuk menerapkan ketrampilan pengelolaan, monitoring, dan evaluasi operasional BPR meningkat.
Pengaruh Likuiditas, Growth Opportunity dan Ukuran Perusahaan terhadap Struktur Modal dengan Profitabilitas sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Jeffri Andrian Salam; Sunarto Sunarto
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.758 KB) | DOI: 10.31004/jptam.v6i2.3861

Abstract

Studi ini bertujuan untuk menguji apakah profitabilitas memoderasi pengaruh likuiditas, growth opportunity dan ukuran perusahaan terhadap struktur modal. Tujuan spesifik penelitian adalah untuk menguji apakah profitabilitas berperan memperlemah hubungan antara likuiditas dan ukuran perusahaan dengan struktur modal. Kegunaan penelitian adalah menjelaskan dan memperluas penelitian sebelumnya mengenai peran profitabilitas terhadap hubungan likuiditas, growth opportunity dan ukuran perusahaan terhadap struktur modal. Studi ini menggunakan sampel perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020 dengan jumlah 267. Studi ini menguji likuiditas, growth opportunity, ukuran perusahaan, profitabilitas, interaksi profitabilitas dan likuiditas dengan struktur modal, interaksi profitabilitas dan growth opportunity dengan stuktur modal dan interaksi profitabilitas dan ukuran perusahaan dengan struktur modal. Metode analisis menggunakan Metode Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas adalah sebagai variabel pemoderasi terhadap hubungan antara likuiditas, growth opportunity dan ukuran perusahaan dengan struktur modal. Hasil studi ini mengindikasikan bahwa likuiditas, ukuran perusahaan dan profitabilitas berpengaruh negatif signifikan terhadap struktur modal, sedangkan growth opportunity tidak berpengaruh terhadap struktur modal. Profitabilitas dapat memoderasi hubungan antara likuiditas dan ukuran perusahaan terhadap struktur modal yang berfungsi memperlemah, sementara profitabilitas tidak dapat memoderasi hubungan antara growth opportunity terhadap struktur modal.
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Alfa Dwi Wahyuningrum; Sunarto Sunarto
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.179

Abstract

This study aim to obtain empirical evidence regarding the effect of liquidity, profitability, leverage and company size on firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the periode 2018 – 2021. The populations in this study are all food and beverage sub-sector manufacturing companies and beverages listed on the Indonesia Stock Exchange for the period 2018 – 2021. The sample in this study was determined using a surposive sampling technique so that 96 samples were obtained In this study the data analysis.method used multiple linear regression analyysis with SPSS. The results of this study explain that liquidity as measured by the Current Ratio (CR), profitability as measured by the Return On Assets (ROA) ratio, and company size as measured by the natural logarithm of total sales have a significant positive effect on firm value, while leverage is measured by Debt to Asset Ratio (DAR) has a significant negative effect on business value.
Analisis Akurasi Model Altman Z-Score, Springate S-Score, dan Ohlson O-Score dalam Memprediksi Financial Distress Rizqa Humairoh; Sunarto Sunarto; Alfasadun Alfasadun
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.788 KB) | DOI: 10.36418/syntax-literate.v7i6.7296

Abstract

Pandemi Covid-19 telah mengganggu aktivitas ekonomi dan secara tajam mengurangi pendapatan bisnis di berbagai skala ekonomi. BEI telah menghapus pencatatan saham atau delisting sebanyak 25 perusahaan selama tahun 2015-2020. Penelitian ini bertujuan untuk memverifikasi keakuratan model Altman, Springate dan Ohlson dalam memprediksi kegagalan perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di BEI pada tahun 2015–2020. Sampel penelitian ini adalah perusahaan delisting dari BEI selama tahun 2015 hingga 2020 dan bukan perusahaan yang bergerak di sektor keuangan. Penentuan sampel menggunakan teknik Purposive Sampling. Teknik analisis dalam penelitian ini menggunakan analasis regresi logistik dan analisis chi-square. Hasil pengujian menggunakan analisis regresi logistik pada model Altman variabel yang berpengaruh pada kegagalan perusahaan satu tahun kedepan yaitu WC/TA =0,60, RE/TA =0,0340, EBIT/TA 0,075, dan S/TA 0,034 sedangkan MPE/BVD tidak signifikan. Variabel model Springate yang mampu memprediksi kegagalan perusahaan satu tahun kedepan yaitu WC/TA =0,30 dan S/TA =0,018 sedangkan variabel EBIT/TA =0,378 dan EBT/Hutang Lancar =0,62. Variabel model Ohlson yang mampu memprediksi kegagalan pada satu tahun kedepan yaitu log TA/GNP =0,027, X =0,041 dan Y =0,010 sedangkan variabel lainnya tidak signifikan yaitu TLTA =0,683, WCTA =0,904, CLCA =0,268, NITA =0,148, FFOTL =0,745, dan DNI.NI =0,462. Berdasarkan tabel klasifikasi, model Altman mampu memprediksi secara tepat sebesar 86,3%. Model Springate mampu memprediksi secara tepat sebesar 83,8%. Model Ohlson secara keseluruhan memprediksi secara tepat sebesar 86,3%. Berdasarkan analisis chi-square model Altman dapat memprediksi secara tepat sebesar 71,25%, model Springate sebesar 55%, dan model Ohlson sebesar 65%.
THE EFFECT OF PROFITABILITY, LEVERAGE AND ACTIVITY ON STOCK RETURNS IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Safena Kurnia Syahputri; Sunarto Sunarto
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This study aims to examine the effect of profitability, leverage, and activity on stock returns through annual financial reports that have been prepared by banking companies listed on the Indonesia Stock Exchange. While the dependent variable is stock returns. The sample in this study was obtained using a purposive sampling method for banking companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2021 period, and 42 banking companies with 200 observations. The analytical method used is multiple regression analysis with the SPSS (Staticical Product and Service Solutions) application tool. The results showed that profitability has a positive effect on stock returns, while leverage and activity have no effect on stock returns.
Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, Dan Leverage Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2021) Siti Mufidah Ulya; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6300

Abstract

In order to review and discuss the the results of return on asset, debt to equity ratio, company size, and debt to assets ratio on tobin's q, 84 property and real estate limited liability companies listed on the IDX for the years 2015 to 2021 were the research's targets. The study approach utilized was secondary quantitative by means of sampling using purposive sampling received by the final sample of the review a total of 209. Leverage had an impact on company value, according to the analysis's findings, whereas profitability, capital structure, and firm size did not Keywords: company value, profitability, capital-structure, firm size, leverage
Pengaruh Aruskas, Likuiditas Dan Profitabilitas Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Subsektor Makanan Dan Minuman Periode 2017-2021 Rio Yulian Pradipta; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6954

Abstract

The purpose of this study is to investigate and evaluate how cash flow, liquidity, and profitability affect stock returns. The study population consist of food and baverage subsector companies listed on the Indonesian Stock Exchange (IDX) between 2017 and 2021. A sample of 24 companies was created using a targeted sampling technique. Secondary data from numerous reliable sources served as the basis for the data. Cash flow, liquidity, and profitability are independent variables. stock returns is the dependent variable. Secondary data were collcted in this study using a documented approach. According to the test results, profitability has a positive impact on stock returns whereas investment cash flow has no impact and liquidity has a negative impact. Keywords: cash flow, liquidity, profitability, stock return
Pengaruh Profitabilitas, Solvabilitas, Likuiditas Dan Size Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2016-2021 Maharani Jaya Wardhani; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7031

Abstract

This research was prepared with the aim of testing and analyzing the effect of Profitability, Solvency, Liquidity and Size on stock prices in Manufacturing Companies in the consumer goods sector that have been listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2021. The method used by researchers is purposive sampling with the criteria for company data during the period 2016 to 2021, has positive profits, has never been suspended. The sample used consists of 191 data on consumer goods industry companies listed on the Indonesia Stock Exchange between 2016 and 2021. The Multiple Linear Analysis method is used by researchers in analyzing data and processed using SPSS 25. The results of this study indicate that, profitability (X1), solvency (X2) and liquidity (X3) cannot affect stock prices (Y). Meanwhile, size has a negative influence on stock prices. Keywords: Profitability, Solvency, Liquidity, Size, Stock Price