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Strategi Bisnis Dalam Menentukan Kinerja Keuangan Perusahaan Properti Di Indonesia Eni Suharti; Dhea Zatira; Hamdani; Yogy Hendarji
Jurnal Ekonomi Vol. 27 No. 3 (2022): November 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i3.1182

Abstract

The purpose of this research is to look at the effects of business risk (DOL), growth strategy (SG) and capital structure (DER) on the performance of manufacturing companies in the property sub-sector listed on the Indonesia Stock Exchange in 2016-2020. This study uses a quantitative approach, with a population of 28 property sub-sector companies that are still listed on the Indonesia Stock Exchange for the period 2016 to 2020 and a sample of 22 companies where the sampling technique uses purposive sampling. The data analysis technique used is panel data regression analysis with the help of the Eviews 9 program. The results show that partially capital structure (DER) has no effect on company performance, business risk variable (DOL) has a positive and significant effect on company performance and for strategy variables growth (SG) partially has a positive and significant effect on company performance. Simultaneously business risk (DOL), growth strategy (SG) and capital structure (DER) have a positive and significant effect on company performance in the 2016-2020 period.
Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak Erma Wati; Hesty Ervianni Zulaecha; Hamdani Hamdani; Budi Rohmansyah
Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1004.161 KB) | DOI: 10.55606/optimal.v2i4.714

Abstract

The purpose of this study was to determine the effect of Capital Intensity, Leverage, Profitability and Company Size on Tax Management. Empirical Study of Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The time period used in this study is 7 (five) years, starting from 2015-2021. The population in this study includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The sampling technique used was the purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results show that firm size has a significant negative effect on tax management, capital intensity, leverage and profitability have no significant effect on tax management, and capital intensity, leverage, profitability and firm size together have an effect on tax management.
PENGARUH FREE CASH FLOW, LEVERAGE, PROFITABILITAS TERHADAP EARNING MANAGEMENT PADA SEKTOR CONSUMER NON CYCLICALS DI INDONESIA Mohamad Zulman Hakim; Meliana Putri Hamida; Sigit Budi Santoso; Dewi Rachmania; Hamdani Hamdani; Imam Hidayat
Jurnal Visi Manajemen Vol. 9 No. 1 (2023): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v9i1.249

Abstract

Penelitian ini menggunakan 15 perusahaan consumer non cyclicals yang terdaftar di BEI 2019-2021 dengan metode Purposive Sampling bertujuan untuk menguji free cash flow, leverage, profitabilitas terhadap Manajemen Laba. Yang di analisis dengan metode regresi data panel. Hasil Penelitian ini menunjukan bahwa free cash flow memiliki pengaruh negatif terhadap Manajemen Laba, Leverage tidak memiliki pengaruh terhadap Manajemen Laba, dan Profitabilitas tidak memiliki pengaruh Terhadap Manajemen Laba.
PENGARUH PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP EARNING RESPONSE COEFFICIENT SEKTOR ENERGI TAHUN 2018-2021 Mohamad Zulman Hakim; Neneng Nurlaila; Basuki; Hamdani; Mikrad; Siti Chanifah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol 2 No 1 (2023): Januari : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i1.895

Abstract

Penelitian ini menggunakan 21 perusahaan enrgi yang terdaftar di BEI 2018-2021 dengan metode Purposive Sampling bertujuan untuk menguji pertumbuhan perusahaan, leverage, profitabilitas terhadap earning response coefficient. Yang di analisis dengan metode regresi data panel. Hasil Penelitian ini menunjukan bahwa pertumbuhan perusahaan tidak berpengaruh terhadap Earning Response Coefficient, Leverage memiliki pengaruh negative terhadap Earning Response Coefficient, dan Profitabilitas tidak memiliki pengaruh Terhadap earning response coefficient.
PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN, DAN EFEKTIVITAS KOMITE AUDIT TERHADAP TIMELINESS Lea Amanda Sari; Hesty Ervianni Zulaecha; Hamdani Hamdani; Daniel Rahandri
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol 2 No 1 (2023): Januari : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1570.336 KB) | DOI: 10.55606/jupsim.v2i1.788

Abstract

The purpose of this study was to determine the effect of profitability, ownership structure, effectiveness, and size of the audit committee company on timeliness of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The research year period used is 4 years, namely the 2016-2021 period. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The sampling technique used a population sampling technique based on the established criteria obtained 17 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results of the study simultaneously show that the profitability, ownership structure, effectiveness, and firm size of the audit committee on timeliness. The results of the study partially show that profitability has a significant effect on timeliness, ownership structure, effectiveness, the size of the audit committee company has no significant effect on timeliness.
KUALITAS LAPORAN KEUANGAN BERBASIS SAK ETAP PADA KOPERASI DI KOTA TANGERANG Triana Zuhrotun Aulia; Hamdani Hamdani
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.374 KB) | DOI: 10.31000/sinamu.v1i0.2160

Abstract

The purpose of this research was to examine the effect of implementing SAK ETAP on the quality of financial reports at cooperatives in Tangerang City . This study distributed 50 questionnaires and only 32 usable questionnaires. Data analysis methods used by this research were partial least square (PLS) with SmartPLS 3.0. The results of this study are implementing SAK ETAP have a positive and significant effect on the quality of financial reports. Implementation SAK ETAP proved to improve the quality of financial reports at cooperative in Tangerang City. SAK ETAP produces information is relevance, faithful representation, comparable, verifiable, timely, and understandable that is useful for users of cooperative financial reports. Keywords : implementing SAK ETAP, quality of financial reports, cooperative reports.
Analisis Tingkat Suku Bunga dan Pendapatan Pegadaian terhadap Penyaluran Pembiayaan Rahn pada PT Pegadaian di Indonesia Fida Arumingtyas; Tekni Megaster; Hamdani Hamdani
Simposium Nasional Mulitidisiplin (SinaMu) Vol 2 (2020): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/sinamu.v2i0.3556

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel tingkat suku bunga dan pendapatan usaha terhadap penyaluran kredit rahn pada PT Pegadaian di Indonesia. Hipotesis diuji dengan menggunakan uji asumsi klasik dan analisis regresi linier berganda (ordinary least square). Data yang digunakan adalah data time series yaitu periode 2014-2019. Berdasarkan analisis parsial tingkat suku bunga (probabilitas t-statistik 0,0000) berpengaruh positif dan signifikan terhadap penyaluran pembiayaan rahn. Dan pendapatan pegadaian (probabilitas t-statistic 0,0000) berpengaruh positif dan signifikan terhadap penyaluran pembiayaan rahn. Secara simultan semua variabel independen berpengaruh terhadap penyaluran pembiayaan rahn PT Pegadaian di Indonesia, dengan koefisien determinasi (R2 adj) 99,5% dan sisanya 0,6% dipengaruhi oleh faktor lain.
Pengaruh Leverage, Free Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Pada Sektor Consumer Cyclicals Mohamad Zulman Hakim; Putri Okta Andani; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad; Siti Chanifah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol 2 No 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1381

Abstract

Effect of Leverage, Free Cash Flow, and Profitability on Profit Management. Te purpose of this study was to empirically examine the Effect of Leverage, Free Cash Flow, and Profitability on Earning Management using the modified Jones Model. This research uses secondary data on consumer cyclicals companies that are listed on the IDX and generate profits in 2018-2021. The sampling technique used purposive sampling method and obtained as many as 28 companies with an observation period of 4 years. The dat analysis technique used is multiple linear regression analysis. The results of the analysis show that leverage has a positive effect on Earnings Management, but Free Cash Flow has a negative effect on earnings management and Profitability has a negative effect on earnings management.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Fitri Lim; Hesty Ervianni Zulaecha; Hamdani Hamdani; Sriyanto Sriyanto
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.109

Abstract

The purpose of this article is to analyze the significance of the influence of profitability, liquidity, asset structure and company size on capital structure. This research was conducted at Food and Beverage Companies on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, 8 companies were obtained. The type of data used is secondary data, namely through financial report data published on the website www.idx.co.id. The analytical method used is panel data logical regression analysis. The results of the study show that partially Profitability does not have a negative impact on Capital Structure. Liquidity has a negative impact on Capital Structure. Company Size does not have a negative impact on Capital Structure. Asset Structure does not have a negative impact on Capital Structure. Based on the results of the simultaneous analysis, Profitability, Liquidity, Company Size, and Asset Structure have a positive effect on Capital Structure.
PENGARUH TUNNELING INCENTIVE, MEKANISME BONUS, BEBAN PAJAK DAN LAVERAGE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Hafira Isnain; Dirvi Surya Abbas; Hamdani Hamdani; Budi Rohmansyah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.110

Abstract

The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The population of this study includes all manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique uses the Purposive Sampling technique. Based on the criteria that have been established and obtained by 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that tunneling incentives have no effect, bonus mechanisms have a positive effect, tax burdens do not affect the company's decision to transfer pricing and tunneling incentives,Bonus mechanisms and tax burdens simultaneously have a significant effect on the company's decision to make transfer pricing. Meanwhile, the partial bonus mechanism has a significant effect on the company's decision to transfer pricing.