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Merry Susanti
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara Jakarta
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Pengaruh Rasio Profitabilitas, Likuiditas, dan Aktivitas Terhadap Nilai Perusahaan Sektor Non-Cyclicals Periode 2021-2024 Veren, Veren; Susanti, Merry
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8649

Abstract

The problem in this study is related to the impact of the pandemic and post-pandemic periods, which led to restrictions on economic activities and hindered business growth in the consumer non-cyclical sector, a sector known for its relative stability. This study aims to analyze the effect of profitability, liquidity, and total asset turnover on firm value in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. This study was processed using IBM SPSS Statistics Version 31, with a sample of 308 data from 77 consumer non-cyclicals companies. However, 142 out of 308 company data were identified as outliers and did not fulfill the normality test in the classical assumption test, resulting in 166 samples used in this study. This study used Tobin’s Q as a parameter in measuring firm value. Data analysis methods used were classical assumption tests, descriptive statistics, coefficient of multiple determination, t-tests, F-tests, and multiple linear regression analysis. Based on the research results, the regression coefficients for ROA were -0.998, CR -0.021, and TATO 0.053. These three independent variables also had significance values ​​less than 0.05, indicating that they significantly influence firm value. Thus, the research results indicate that profitability and liquidity have a significant negative effect on firm value, while total asset turnover has a significant positive effect on firm value.
Faktor-Faktor yang Mempengaruhi Persistensi Laba Perusahaan Makanan dan Minuman di BEI Tahun 2020-2023 Lauren, Valencia; Susanti, Merry
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10062

Abstract

This study was conducted to determine the effect of operating cash flow volatility, accruals, and debt level on earnings persistence in food and beverage sub-sector. This study used purposive sampling, with a sample size of 99 observations from 28 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 4 years from 2020 to 2023. The data analysis method used was logistic regression analysis with the help of Eviews 12 software. The results of this study indicate that operating cash flow volatility and accruals have no significant effect on earnings persistence. While, debt level has a negative effect on earnings persistence
FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Safira, Intan; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34739

Abstract

This study aims to find out how leverage, institutional ownership, firm size, intellectual capital, and audit tenure affect the integrity of financial statement in property and real estate sector listedon the IDX for the period 2019-2021. This sample was selected using purposive sampling method with valid datas was 66 data. Data processing techniques using eviews version 12 which is used to process secondary data. The result of this study indicate that leverage, intellectual capital, and audit tenure do not have significant positive affect on the integrity of financial statement. Institutional ownership has a significant positive affect and company size has a non-significant positive affect on the integrity of financial statement. The implication of this study is that companies must consider of internal and external factors.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN SEKTOR KONSUMEN PRIMER DI BEI PERIODE 2019-2021 Ivanka Deviyanti; Merry Susanti
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36098

Abstract

This study aimed to obtain empirical evidence regarding the effect of profitability, leverage, asset growth, firm size, and total asset turnover on the firm value of the primary consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. Using the purposive sample method, this study obtained 41 companies which produced 123 data and were analysed using multiple linear regression methods. Microsoft Excel and Eviews 12 Student Version software were used to conduct the research. The results of this study indicate that profitability and leverage had a positive and insignificant effect on firm value, asset growth had a negative and insignificant effect, and firm size and total asset turnover had a positive and significant effect on firm value. The implication of this research is the need for investors to make careful considerations before making an investment and for the companies to be able to increase firm value through the factors that has influence on it.
FAKTOR PENENTU FIRM VALUE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS DI BEI Andi Chandra; Merry Susanti
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/1y5m4h39

Abstract

The research objectives was aimed at examining the effect of profitability, liquidity, leverage, firm size, and sales growth on firm value in the consumer non-cyclicals sector listed on the IDX for the 2019-2021 period. Secondary data in quantitative form is the data used in this study. The research sample contained in this research was 24 companies. The data testing technique used was the classic assumption test through the IBM SPSS statistic 25. The results of this study indicated that profitability had a positive and significant effect on firm value, liquidity had no effect and positive on firm value, leverage had no effect and positive on firm value, firm size had a negative and significant effect on firm value and sales growth had no effect and negative on firm value.
FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN PROPERTI DAN REAL ESTATE TAHUN 2019-2021 Nathanael Nathanael; Merry Susanti
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jerx4k88

Abstract

This project aims to obtain empirical evidence about the effect of current ratio, total assets turnover, debt to equity ratio, and firm size on profitability in property and real estate companies listed on the Indonesia Stock Exchange (ISE) for 2019 to 2021 period. This study used purposive sampling as its sampling method. The sample obtained were 46 companies for the 2019 to 2021 period. Data processing on this study held using multiple linear regression analysis assisted by Eviews 12 software. This research showed that debt to equity ratio had a negative and significant effect on profitability, butcurrent ratio, total assets turnover, and firm size had a positive and significant effect on profitability. The outcome of this study is that companies suggested to heed to their own profitability to keep the company activities running and to increase investor’s trust.
Pengaruh Koneksi Politik dan Struktur Kepemilikan Terhadap Profitabilitas Perusahaan Manufaktur Yohanes Adi Wijaya; Merry Susanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5893

Abstract

Penelitian ini berfokus pada analisis pengaruh koneksi politik dan struktur kepemilikan terhadap profitabilitas perusahaan manufaktur, dengan menekankan pentingnya profitabilitas terhadap efisiensi perusahaan dalam memanfaatkan asetnya untuk menghasilkan laba. Data yang digunakan dalam penelitian ini berasal dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2018-2020, dengan sampel sebanyak 11 perusahaan. Untuk memastikan sampel yang digunakan dalam penelitian ini adalah representatif dan sesuai dengan kriteria yang telah ditetapkan, maka metode purposive sampling diterapkan dalam proses pengumpulan data. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi linier berganda, dan ROA digunakan sebagai indikator untuk menilai profitabilitas perusahaan. Melalui pendekatan tersebut, didapatkan hasil penelitian bahwa koneksi politik, struktur kepemilikan institusional, dan struktur kepemilikan manajerial tidak memberikan pengaruh terhadap ROA. Sementara, struktur kepemilikan keluarga diketahui berpengaruh dengan arah negatif terhadap ROA. Berdasarkan hasil tersebut, diharapkan agar penelitian selanjutnya dapat memperpanjang periode pengamatan untuk mengevaluasi apakah pengaruh dari variabel-variabel independen terhadap ROA tetap konsisten dari waktu ke waktu.
Praktik Green Accounting dan Nilai Perusahaan: Peran Mediasi Sustainability Report pada Sektor Energi dan Mineral di Indonesia Anis Nur Rohmah; Merry Susanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i7.12600

Abstract

This research examines how green accounting influences firm value, both directly and indirectly through sustainability reporting, in energy and mineral sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The measurement of green accounting and sustainability reporting was carried out using content analysis, while firm value was assessed through Tobin’s Q. A quantitative research design was applied, using purposive sampling for sample selection. Based on the predetermined criteria, 37 companies were selected, producing 111 firm-year observations. The data were analyzed using the Random Effect Model (REM). The findings show that green accounting significantly affects both firm value and sustainability reporting. In contrast, sustainability reporting does not significantly affect firm value and is unable to mediate the relationship between green accounting and firm value. These results indicate that investors in the energy and mineral sectors tend to give greater attention to actual environmental practices than to sustainability disclosures alone. Therefore, strengthening the implementation of green accounting may serve as an important strategy for companies to improve their value in the capital market.
Does Religiosity and Narcissism influence Unethical Behavior? Susanti, Merry; Lina, Lina; Che Pak, Nur Azliani Haniza
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.94638

Abstract

This study seeks to show how both intrinsic and extrinsic religiosity affect unethical behavior and also intends to identify how narcissism plays a role in the way intrinsic and extrinsic religiosity impact unethical behavior, all based on the planned behavior theory. Respondents of this study were 115 from big four and non-big four accounting firms spread across Jabodetabek and its surroundings. Data were processed using SEM-PLS. The findings indicated that intrinsic religiosity has an adverse effect on unethical behavior. Our study failed to prove significant effect of extrinsic religiosity on unethical behavior. But narcissism plays a role in the connection between external religiosity and unethical actions. Theoretically, our results support the theory of planned behavior by demonstrating that intrinsic religiosity negatively influences unethical behavior. Practically, auditors may start to realize more that they need to carry out their duties in a moral way, follow the proper auditing guidelines, and consistently remember that God is present in every part of life. This research introduces a novel approach by exploring the connection between narcissism and unethical actions of external auditors to understand how intrinsic and extrinsic religiosity develops; this suggests that auditors should control their narcissistic tendencies to minimize unethical conduct in their professional lives.
Co-Authors Andersson, Morris Andi Chandra Andika, Chuandry Anis Nur Rohmah Ardana, I Cenik Ariel, Clayden Baehaqi Bestyvina Kartika Budiman, Patricia Angelina Chandra, Ellysya Chandra, Karen Che Pak, Nur Azliani Haniza Cindy H. , Nastasya Cokki Cynthia, Hanna Dania Darwis, Andrea Stephanie Davita, Caroline Dessya Christilla Dessyla, Erica Dewi Fortuna Effendi, Leo Adhar Elizabeth Sugiarto Dermawan ELIZABETH SUGIARTO DERMAWAN Elyn Mareni Flolinda, Karin Geraldine , Marcia Giovanni Regina Gondokusumo Gracia Jesslyn Hadryan, Matthew Hartono, Mikhael Jireh I Cenik Ardana Imanuel, Demetrio Isabella, Ruth Istikomah, Endang Ivanka Deviyanti Jason Christopher Joson, Monica Kelvin Kelvin Kho, Angelina Richie Kurniawan, Rhenaldi Natanael Kusumajaya, Clarissa Eunike Lauren, Valencia Liana Susanto Lina Lina Listiani, Reva Mardiani Gunawan Marlan, Salva Sefika Moh. Bukhori Monica Joson Monica Joson Monica Joson Natalia Natalia Nathanael Nathanael Nina Saputri Nurul Elenawati Rombe, Eunike Immaculata Safira, Intan Sandra Olivia Sihombing, Anita Indah Sari Sofia Prima Dewi Sofia Prima Dewi SOFIA PRIMA DEWI Sofia Prima Dewi Sofia Prima Dewi Sri Rezeki Subianto, Gladys Evelyn Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati SUFIYATI SUFIYATI Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati, Sufiyati Tampubolon, David Junior Tania, Christina Vania, Vica Verawati , Verawati Veren, Veren Vinna Marcella Wahyuningsih, Julian Widi Dewi Ruspitasari Yohanes Adi Wijaya