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All Journal Jurnal Ekonomi Agregat: Jurnal Ekonomi dan Bisnis The Accounting Journal of Binaniaga Competitive Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) MOVE: Journal of Community Service and Engagement Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Visi Manajemen (JVM) Eduvest - Journal of Universal Studies Prosiding Simposium Nasional Multidisiplin (SinaMu) Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Economics, Business and Innovation Research Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa JIMEK Optimal: Jurnal Ekonomi dan Manajemen
Hamdani Hamdani
Department Of Accounting, Muhammadiyah Tangerang University, Jakarta, Indonesia
Aerospace Engineering Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Neuroscience Nursing Physics Public Health Social Sciences Other

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Effect of Listing Age, Liquidity, Company Size and Leverage on Information Asymmetry Mohamad Zulman Hakim; Kharinda Mitha Defitri; Saleman Hardi Yahawi; Hamdani; Imam Hidayat; Indra Gunawan Siregar
International Journal of Economics, Business and Innovation Research Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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Abstract

The study aims to empirically prove the effect of listing age, firm size, liquidity and leverage on information asymmetry. The population in this study uses the non – cyclical consumer sector. The sampling technique used purposive sampling. Methods of data analysis using Panel Data Regression Analysis. These results indicate that listing age has no effect on information asymmetry, liquidity has no effect on information asymmetry, company size has no negative effect on information asymmetry and leverage has no effect on information asymmetry.
Effect of Financing To Deposit Ratio (FDR), Return On Assets (ROA), and Third Party Fund (TPF) on Mudharabah Financing in Islamic Banking Mohamad Zulman Hakim; Nur Fizriati Ananda; Hesty Erviani Zulaecha; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad
International Journal of Economics, Business and Innovation Research Vol. 2 No. 02 (2023): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Abstract

This study aims to determine the effect of Financing to Deposit Ratio, Return On Assets, Third Party Funds on mudharabah financing. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the period 2017-2021. The sampling technique used purposive sampling technique. The results in this study are (1) FDR has an effect on mudharabah financing, (2) ROA has no effect on mudharabah financing, (3) TPF has an effect on mudharabah financing.
PENGARUH COMPETITIVE ADVANTAGE, CAPITAL INTENSITY, RETURN ON ASSET, THIN CAPITALIZATION TERHADAP FIRM VALUE Fina Septa Helennia; Dirvi Surya Abbas; Hamdani Hamdani; Budi Rohmansyah
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 4 (2022): Desember : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i4.432

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Competitive Advantage, Capital Intensity Return On Asset dan Thin Capitalization terhadap Firm Value (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia). Periode waktu penelitian yang digunakan adalah 7 tahun yaitu periode 2015-2021. Populasi penelitian ini meliputi perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2015-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling menggunakan software Eviews versi 10 . Berdasarkan kriteria yang telah ditetapkan diperoleh 40 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa Capital Intensity berpengaruh positif terhadap Firm Value. Competitive Advantage, Return on Assets dan Thin Capitalization tidak memiliki pengaruh terhadap Firm Value. Competitive Advantage, Capital Intensity, Return On Asset dan Thin Capitalization secara bersama-sama berpengaruh terhadap Firm Value.
PENGARUH DEBT MATURITY, DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, EFESIENSI INVESTASI TERHADAP KINERJA KEUANGAN Ilham Dermawan Rusmiati; Dirvi Surya Abbas; Hamdani Hamdani; Dewi Rachmania
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 4 (2022): Desember : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i4.433

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mepengaruhi Kinerja Keuangan. Faktor-faktor tersebut adalah Debt Maturity (STD), Dewan Komisaris (DK), Kepemilikan Institusional (KI) dan Efesiensi Investasi (ROA). Data yang digunakan adalah data sekunder yaitu laporan keuangan tahunan pada Perusahaan Manufaktur Sektor Industri barang konsumsi. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Dengan metode ini, diperoleh 10 perusahaan yang dijadikan sebagai sampel penelitian. Metode analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan eview versi 10.0. Hasil penelitian menunjukkan bahwa Dewan Komisaris, Kepmilikan Institusional dan Efesiensi Investasi tidak berpengaruh terhadap Kinerja Keuangan dan Debt Maturity berpengaruh terhadap Kinerja Keuangan.
PENGARUH LEVERAGE, KINERJA LINGKUNGAN, MEDIA EXPOSURE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE Mudi Susilo; Dirvi Surya Abbas; Imam Hidayat; Hamdani Hamdani
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 4 (2022): Desember : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i4.434

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage, kinerja lingkungan, media exposure dan growth terhadap carbon emission disclosure pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Populasi penelitian ini meliputi seluruh perusahaan di Bursa Efek Indonesia periode 2017-2021 Teknik pengambilan sampel menggunakan teknik purposive sampling Berdasarkan kriteria yang telah ditentukan diperoleh 100 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa leverage dan pertumbuhan tidak berpengaruh terhadap pengungkapan emisi karbon, sedangkan kinerja lingkungan dan paparan media berpengaruh terhadap pengungkapan campuran karbon.
Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia Mohamad Zulman Hakim; Rika Ristianti; Djenni Sasmita; Hamdani Hamdani; Hesty Erviani Zulaecha; Dewi Rachmania
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2023): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i2.1765

Abstract

This study used 10 Consumer Cyclicals companies listed on the IDX for 2018-2021 using the Purposive Sampling method to test company growth, profitability, company size and dividend payout ratio on earnings variance. Which in the analysis with panel data regression method. The results of this study indicate that company growth has no effect on income smoothing, company size has a negative effect on income smoothing, and the dividend payout ratio has no effect on income smoothing
Moderasi Cash Holding terhadap Determinan Keputusan Hedging Perusahaan Industri Dasar dan Kimia di Indonesia Nurmaliza Oktaviani; Hamdani; Sustari Alamsyah; Hendra Galuh Febrianto
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8619

Abstract

Tujuan penelitian ini untuk mengkaji apakah profitabilitas, likuiditas, dan ukuran perusahaan mempengaruhi keputusan hedging pada perusahaan sektor industri dasar dan kimia yang tercatat di Bursa Efek Indonesia (BEI) tahun 2020-2024 dengan menambahkan variabel moderasi yaitu cash holding. Perusahaan ini dipilih karena memiliki risiko eksposur yang tinggi terhadap fluktuasi harga komoditas global dan fluktuasi nilai tukar mata uang asing. Sampel terdiri dari 26 perusahaan dengan 130 data observasi, yang mana purposive sampling digunakan untuk pemilihan sampel yang sesuai dengan kriteria. Selain itu, data sekunder yang digunakan dalam penelitian ini berupa laporan tahunan dan keuangan perusahaan yang diakses melalui situs web resmi BEI dan masing-masing perusahaan. Penelitian ini menggunakan software eviews13 dengan menggunakan regresi logistik sebagai metode analisis data. Hasil analisis menunjukkan bahwa ukuran perusahaan dan cash holding memengaruhi keputusan hedging secara positif dan signifikan. Sebaliknya, kebijakan itu tidak terbukti secara signifikan dipengaruhi oleh profitabilitas dan likuiditas. Selain itu, cash holding tidak memoderasi pengaruh profitabilitas dan likuiditas terhadap keputusan hedging. Namun, mampu memoderasi dengan cara memperlemah pengaruh ukuran perusahaan terhadap keputusan hedging. Ini membuktikan bahwa, berbeda dengan instrumen derivatif, perusahaan besar dengan cadangan kas yang besar biasanya mengandalkan perlindungan internal. Hasil ini diharapkan dapat membantu perusahaan membuat strategi lindung nilai yang efektif di tengah ketidakpastian pasar.
Influence of Materialism, Financial Literacy, and Risk Perception on Propensity to Indebtedness Among Peer-to-Peer Lending Users: A Case Study of Generation Z in Tangerang City Andi Yuswandi; Hamdani Hamdani
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51025

Abstract

Advances in financial technology, particularly peer-to-peer (P2P) lending, have facilitated easier access to credit for Generation Z. However, this convenience also increases the potential for excessive indebtedness. This study aims to analyze the influence of materialism, financial literacy, and risk perception on the propensity to indebtedness of P2P lending users in Tangerang City. A quantitative approach was employed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with Smart PLS 4. Data were collected from 152 Generation Z respondents who actively used P2P lending services. The analysis results indicate that materialism has a positive and significant effect on the propensity to indebtedness, whereas financial literacy has a negative and significant effect, suggesting that higher financial literacy can reduce the tendency to accumulate debt. Additionally, risk perception significantly influences the propensity to indebtedness, and individuals with lower risk perceptions are more vulnerable to debt. These findings provide insights for regulators and P2P lending service providers when designing financial education strategies and risk mitigation policies to prevent unhealthy borrowing behavior among Generation Z.
PENGARUH KOMPLEKSITAS PERUSAHAAN, JENIS INDUSTRI, PROFITABILITAS KLIEN, UKURAN PERUSAHAAN DAN RESIKO PERUSAHAAN TERHADAP FEE AUDIT Endang Wahyuni; Dirvi Surya Abbas; Hamdani Hamdani; Basuki Basuki
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i4.713

Abstract

This study aims to examine the effect of industry type, firm size, firm complexity and client profitability and firm risk on audit fees. Effect of industry type on audit fees. Effect of firm size on audit fees. Data collection uses a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2021. A total of 39 companies were sampled in this study. Research shows that the type of industry, company size, company complexity and client profitability jointly affect audit fees for types of high profile and low profile industries and do not affect the level of audit fees provided the larger the size of the company, the higher the audit fees borne by subsidiary clients. the company does not affect the low audit fees given, and companies that have high profits tend to provide high audit fees because they are prone to misstatements.
Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak Erma Wati; Hesty Ervianni Zulaecha; Hamdani Hamdani; Budi Rohmansyah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
Co-Authors Abbas, Dirvi Surya Ahmad Zaki Mubbarok Andi Gunawan Andi Yuswandi Arde Lianti BASUKI Basuki Basuki Cindi Furwati Daniel Rahandri Dara Bayuningtias Dewi Rachmania Dewi Rachmania Dhea Zatira Dhea Zatira Dhea Zatira Djenni Sasmita Endang Wahyuni Eneng Wiliana Eni Suharti Eni Suharti Erma Wati Febrianto, Hendra Galuh Fida Arumingtyas Fina Septa Helennia Fitri Lim Hafira Isnain Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Ikhfi Imaniah Ilham Dermawan Rusmiati Imam Hidayat Indra Gunawan Siregar Januar Eky Pambudi Kharinda Mitha Defitri Khorida AR Lea Amanda Sari Meliana Putri Hamida Melsha Alfisa Wijaya Mikrad mikrad Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mudi Susilo Muhammad Ikhlasul Mutiara Wiedyaningtias Neneng Nurlaila Nining Purnaningsih Nur Fizriati Ananda Nurmaliza Oktaviani Putri Okta Andani Ranti Imaniar Rika Ristianti Rohmansyah, Budi RR. Ella Evrita Hestiandari Saleman Hardi Yahawi Samino Hedrianto Samino Hendrianto Seleman Hardi Yahawi Shalsabila Herman Sigit Budi Santoso Siti Chanifah Siti Chanifah Siti Chanifah Sriyanto Sriyanto Sustari Alamsyah Tekni Megaster Triana Zuhrotun Aulia Triana Zuhrotun Aulia Triana Zuhrotun Aulia Virania Aulia Yogy Hendarji