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All Journal Jurnal Ilmiah Akuntansi dan Humanika Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Sri Sudarsi
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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RASIO KEUANGAN DAN UKURAN PERUSAHAAN DALAM MEMPREDIKSI KEBIJAKAN DIVIDEN Sri Sudarsi; Ika Rosyada Fitriati; Andi Kartika
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.356 - 371

Abstract

This research aims to provide the empirical evidence of financial ratios and the company size in predicting the dividend policy. The research object was carried out on banking companies that listed on the Indonesian stock exchange for the 2014-2018 period. The sample selection was carried out using the proposive sampling method, in which the sample selection used certain criteria, and obtained a sample of 210 companies. Data analysis techniques using the multiple linear regression. The results of this research prove that the profitability ratio has a positive and significant effect on the dividend policy, the company size has a positive and significant effect on the dividend policy, while liquidity has no effect on the dividend policy.
PERAN PEMODERASI TRANSPARANSI INFORMASI : PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia) andi Kartika; Sri Sudarsi; Moch Irsad
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 2: Desember 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.605 KB) | DOI: 10.34152/fe.14.2.407-418

Abstract

This study aims to examine and obtain empirical evidence about the effect of tax avoidance on firm value with transparency as a moderating variable in manufacturing companies listed on the Stock Exchange in 2013-2017. The data used is archived data in the form of annual reports and financial statements of manufacturing companies listed on the IDX. The results of this study indicate that tax avoidance as measured by the Effective Tax Rate (ETR) proxy which has a significant positive influence on firm value measured using Tobins' Q ratio and transparency can weaken the moderation between the effect of tax avoidance on firm value
Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Perusahaan Manufaktur Widhian Hardiyanti; Andi Kartika; Sri Sudarsi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1035

Abstract

Manajemen laba adalah kondisi dimana pengelola perusahaan dalam hal ini pihak manajemen, melakukan intervensi pada proses penyusunan laporan keuangan bagi pihak eksternal. Tindakan tersebut antara lain meratakan, menaikkan, dan menurunkan laba. Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder. Metode analisis data menggunakan analisis regresi berganda. Populasi data dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) periode tahun 2018-2020 sejumlah 155 perusahaan. Sampel sejumlah 30 perusahaan. Hasil penelitian menunjukan bahwa secara parsial, profitabilitas berpengaruh signifikan negatif terhadap manajemen laba, Ukuran perusahaan berpengaruh signifikan positif terhadap manajeman laba, dan leverage tidak memiliki pengaruh yang signifikan terhadap manajemen laba.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Financial Leverage Terhadap Pengaruh Laba Pada Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020 Indah Solichah; Sri Sudarsi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 4 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i4.915

Abstract

Perataan laba ialah salah satu metode manajemen buat mengelola laba buat merepresentasikan kondisi industri. Industri melaksanakan pengelolaan perataan laba buat mengganti isi data dari keuntungan yang dihasilkan oleh industri jadi data positif. Riset ini mempunyai tujuan menganalisis pengaruh profitabilitas, dimensi industri serta financial leverage terhadap perataan laba. Populasi dalam riset ini merupakan segala industri benda serta mengkonsumsi di Bursa Dampak Indonesia periode 2018- 2020. Tata cara penentuan sampelnya merupakan purposive sampling. Ilustrasi yang terpilih sebanyak 47 industri yang cocok dengan kriteria yang sudah di tentukan. Bersumber pada hasil pengujian yang dicoba diperoleh kalau Profitabilitas (ROA) mempengaruhi positif terhadap perataan laba sebaliknya Dimensi Perusahan (SIZE) serta Financial Leverage (DER) tidak mempengaruhi terhadap perataan laba pada industri benda serta mengkonsumsi yang terdaftar di Bursa Dampak Indonesia. ROA, SIZE serta DER secara simultan sanggup menarangkan alterasi pergantian perataan laba sebesar 21, 7%, kemudian sisanya 78, 3% dipaparkan oleh variabel lain diluar model riset ini. Kata kunci : Profitabilitas, Financial Leverage, Perataan Laba dan Ukuran Perusahaan
ANALISIS RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PERUSAHAAN ROKOK YANG GO PUBLIK DI BURSA EFEK INDONESIA TAHUN 2016 - 2020 Moch Irsad; Sri Sudarsi; Cahyani Nuswandari
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.37247

Abstract

This study aims to analyze the company's financial performance in terms of liquidity, solvency, activity, and profitability ratios and to examine the effect of liquidity ratios, solvency ratios, and activity ratios on the company's profitability ratios. This research was conducted on cigarette companies that went public on the Indonesia Stock Exchange in 2016-2020. The number of cigarette companies that went public on the IDX was 4 (four) companies. The sampling technique used was purposive sampling, the number of samples during the study period was 20 samples and 16 samples metJthe criteria. Data analysis was carried out by 1) comparative analysis ofJfinancial ratios, and 2) multiple linear regression analysis assisted by the application of the SPSS program. The results of research on the financial performance of cigarette companies that went public on the IDX in 2018-2020 both in the short and long term the company has the ability to pay obligations (debt) and the company can use assets effectively and is able to achieve high profitability. The results of the study can prove that the liquidity ratio, solvency ratio, and activity ratio have a significant effect on the profitability ratio.
Pengaruh Likuiditas, Leverage, Dan Risiko Pasar Terhadap Kinerja Keuangan Perusahaan LQ45 Yang Terdaftar Di BEI Pada Tahun 2019-2021 Rizki Faqhurrudin Arrozy; Sri Sudarsi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2812

Abstract

Penelitian ini mempunyai tujuan untuk mengetahui dan menganalisis pengaruh likuiditas, leverage dan risiko pasar terhadap kinerja keuangan. Objek dalam penelitian dilakukan di Bursa Efek Indonesia dengan menggunakan sampel analisis perusahaan LQ45. Pengambilan sampel dalam penelitian ini menggunakan metode  purposive sampling atau menggunakan kriteria yang ditentukan. Sampel penelitian sebanyak 34 perusahaan dari tahun 2019-2021. Penelitian ini menggunakan metode analisis deskriptif dan analisis regresi. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Sedangkan leverage dan risiko pasar berpengaruh negatif dan signifikan terhadap kinerja keuangan perusahaan.
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) Kharisma Kurnia Santi; Sri Sudarsi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1347

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas (CR), profitabilitas (ROA), leverage (DAR) dan aktivitas (TATO) terhadap nilai perusahaan (PBV). Populasi yang digunakan pada penelitian ini yaitu perusahaan manufaktur bergerak pada bidang industri barang konsumsi yang terdaftar di BEI periode 2018-2022. Jenis data yang digunakan merupakan data sekunder dengan mengumpulkan data sampling dan perusahaan yang mempunyai data likuiditas, profitabilitas, leverage dan aktivitas, sehingga memperoleh jumlah sampel 155 perusahaan. Hasil pengujian pada penelitian ini menunjukan bahwa leverage (DAR) berpengaruh positif signifikan terhadap nilai perusahaan (PBV) dan profitabilitas (ROA) berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan (PBV). Sedangkan aktivitas (TATO) berpengaruh negatif signifikan terhadap nilai perusahaan (PBV) dan likuiditas berpengaruh negatif tetapi tidak signifikan terhadap nilai perusahaan (PBV).
Pengaruh Rasio Kecukupan Modal, Likuiditas, Risiko Kredit, dan Efisiensi Biaya Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2019-2021 Shavania Febriekasari; Sri Sudarsi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.2847

Abstract

This study uses the variables Capital Adequacy Ratio (CAR), Liquidity (LDR), Credit Risk (NPL), and Cost Efficiency (BOPO) as independent variables. The dependent variable used is Financial Performance (ROA). This study aimed to analyze the effect of independent variables of the Financial Performance (ROA). The population are all banking companies listed on the Indonesia Stock Exchange (IDX) 2019 - 2021. The data source from the Annual Financial Reports of banking companies listed on the IDX. The sample used in this study were 46 banking companies listed on the Indonesia Stock Exchange (IDX) with a purposive sampling techniques. Testing hypothesis in this study using multiple regression analysis (Multiple Regression) and the software used is IBM SPSS Statistics version 25. The results of the study after partial hypothesis test showed that the Capital Adequacy Ratio had significant positive effect on Financial Performance, Liquidity and Credit Risk had no significant effect on Financial Performance and Cost Efficiency had negative and significant effect Financial Performance.
The Effect of Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Firm Size on Profit Growth in Food and Beverages Companies Mega Ayu Wulandari; Sri Sudarsi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4649

Abstract

The purpose of this study was to analyze the effect of the current ratio, debt to equity ratio, total asset turnover and firm size on profit growth in food and beverages companies on the Indonesia Stock Exchange from 2018 to 2022. The research sample used was purposive sampling. This study uses secondary data in the form of annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange. The data in this study will be tested with several stages of testing, namely the descriptive statistical test, the classic assumption test which consists of testing all hypotheses through the coefficient of determination test, partial test (t test) and simultaneous test (f test). The results of this study indicate that the current ratio has a negative and insignificant effect on the profit growth of food and beverages companies, the debt to equity ratio has a negative and not significant effect on the profit growth of food and beverages companies, Total Asset Turnover has a positive and significant effect on the profit growth of food and beverages companies. beverages, firm size has a negative and insignificant effect on the profit growth of food and beverages companies.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Vicky Aulia Rismita Sari; Sri Sudarsi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8835

Abstract

This study aims to test and analyze the effect of Profitability (ROA), Leverage (DAR), and Liquidity (CR) on company value (Tobin’s Q). The sampling method used in this study is puposive sampling, so that as many as 199 sample data were obtained form manufacturing companies in the consumption subsector listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The analysis technique uses multiple linear regrassion. The test results show that profitability and leverage have a positve and significant effect on the value of the company, while liquidity has a negative and significant effect on the value of the company. Keywords: Company Value, Profitability, Leverage, and Liquidity
Co-Authors Andi Kartika Andi Kartika andi Kartika Ardia Pramesti Regita Cahyani Nuswandari Dhimas Ajie Santoso Dhimas Kuncoro Wicak Fatmah Nur Aisyah Fitriati, Ika Rosyada Hardiyanti, Widhian Harjuna Ardi Nugraha Patria Pinandita Hijr Widya Pangestu Indah Solichah Ivti Lailatul Hikmah Julietta Fariskha Risaani Kharisma Kurnia Santi Mega Ayu Wulandari Moch Irsad Rizki Faqhurrudin Arrozy Sagita Fitriyantina Shavania Febriekasari Vicky Aulia Rismita Sari