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All Journal Competitive Jurnal Akuntansi dan Keuangan Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Visi Manajemen (JVM) KENDALI: Economics and Social Humanities Prosiding Simposium Nasional Multidisiplin (SinaMu) Jurnal Riset Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa JIMEK Optimal: Jurnal Ekonomi dan Manajemen
Dewi Rachmania
Universitas Muhammadiyah Tangerang
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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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STRUKTUR MODAL MEMODERASI PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN : (Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Mochamad Firdaus; Dewi Rachmania
KENDALI: Economics and Social Humanities Vol. 4 No. 1 (2025): KENDALI: Economics and Social Sciences Humanities, Juli 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i1.879

Abstract

Tujuan dari penelitian ini untuk mengetahui Pengaruh Struktur Kepemilikan, Leverage, dan Profitabilitas terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Variabel Moderasi. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020-2024. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 18 sampel. Teknik analisis data yang digunakan adalah analisis Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa: 1) Struktur Kepemilikan tidak berpengaruh signifikan terhadap nilai perusahaan; 2) Leverage berpengaruh signifikan terhadap nilai perusahaan; 3) Profitabilitas berpengaruh signifikan terhadap nilai perusahaan; 4) Struktur Kepemilikan yang dimoderasi dengan Struktur Modal tidak berpengaruh terhadap Nilai Perusahaan; 5) Leverage yang dimoderasi dengan Struktur Modal tidak berpengaruh terhadap Nilai Perusahaan; 6) Profitabilitas yang dimoderasi Struktur Modal tidak berpengaruh terhadap Nilai Perusahaan.
Pengaruh Pajak Tangguhan, Beban Pajak Kini, dan Perencanaan Pajak terhadap Manajemen Laba (Perusahaan Manufaktur BEI Tahun 2022–2025) Shinta Nur Fadhilatul Ulya; Dewi Rachmania
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4393

Abstract

This study aims to examine the effect of deferred tax, current tax expense, and tax planning on earnings management in companies listed on the Indonesia Stock Exchange during the 2022–2025 period. This research employed a quantitative approach using secondary data from corporate financial statements. The sample consisted of 67 companies with 268 observations selected through purposive sampling. Data were analyzed using panel data regression with EViews 12. Based on the Chow Test, Hausman Test, and Lagrange Multiplier Test, the Fixed Effect Model (FEM) was selected as the most appropriate model. The results indicate that deferred tax and current tax expense do not affect earnings management. Meanwhile, tax planning has a negative and significant effect on earnings management. Simultaneously, deferred tax, current tax expense, and tax planning significantly affect earnings management. The Adjusted R-Squared value of 0.276264 indicates that 27.63% of the variation in earnings management can be explained by the independent variables, while the remaining 72.37% is influenced by other factors outside the model.
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Dwi Ayu Paradita; Hesty Ervianni Zulaecha; Imam Hidayat; Dewi Rachmania
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.v2i4.712

Abstract

The purpose of this study is to determine the effect of leverage, profitability, liquidity, managerial ownership, and institutional ownership on dividend policies in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the period 2015-2019. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria obtained 7 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 institutional ownership has a significant positive effect on dividend policy, managerial ownership has a significant negative effect on dividend policy. Leverage, profitability, and liquidity have no significant influence on dividend policy. Leverage, profitability, liquidity, managerial ownership, and institutional ownership together affect dividend policy
Co-Authors Abbas, Dirvi Surya Arry Eksandy Azizul Adha Danty Aulia Rachmi Deny Syahputra Dhea Zatira Djenni Sasmita Dwi Ayu Paradita Eni Suharti FITRIA SANTI Gusti Amanutaqwa Hamdani Hamdani Hamdanni Hamdanni Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Ilham Dermawan Rusmiati Imam Hidayat Immawati, Siti Asriah Meliana Putri Hamida Mikrad mikrad Mochamad Firdaus Mohamad Zulman Hakim Muhamad Sirojudin Muljadi Novanda Derizkyo Naupal Putri Okta Andani Rika Ristianti RR. Ella Evrita Hestiandari Shinta Nur Fadhilatul Ulya Sigit Budi Santoso Siti Chanifah Verli Dasmaran