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Rizki Fillhayati Rambe
Universitas Harapan Medan
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Struktur Modal, Profitabilitas Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 Syavira Adinda; Desi Ika; Rizki Fillhayati Rambe
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3578

Abstract

This study aims to determine the effect of capital structure, profitability, and company growth on the company's value with dividend policy as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange. The type of approach in this study is associative quantitative with data collection using documentation studies and secondary data in the form of annual reports published by the company on the official website of the IDX, www.idx.co.id. The study population is all manufacturing companies in Indonesia Stock Exchange. Sampling technique with purposive sampling obtained samples of 35 companies with observation years starting from 2018-2022 (5 years) so that 175 samples were obtained. Data analysis techniques used in this study using path analysis with SPSS v.26. The results of this study indicate that the capital structure, profitability, and growth of the company have a significant effect on dividend policy. The capital structure, profitability, growth of the company significantly affect the value of the company, while the dividend policy does not affect the value of the company. Dividend policy cannot mediate the influence of the company's capital structure, profitability and growth on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022.
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Rizkki Damayanti; Muhammad Arief; Rizki Fillhayati Rambe
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.513

Abstract

Penelitian ini bertujuan untuk mengetahui Current Ratio dan Return On Asset terhadap pertumbuhan laba dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023. Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 185 perusahaan yang terdiri dari 37 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi dengan pendekatan uji interaksi atau Moderated Regression Analysis dengan alat analisis SPSS versi 26. Secara parsial, Current Ratio berpengaruh dan signifikan terhadap pertumbuhan laba, sedangkan Return On Asset tidak berpengaruh terhadap pertumbuhan laba. Hasil uji analisis moderasi menunjukkan bahwa ukuran perusahaan mampu memoderasi pengaruh Current Ratio terhadap pertumbuhan laba, sedangkan ukuran perusahaan tidak mampu memoderasi Return On Asset terhadap pertumbuhan laba.
Pengaruh Debt To Asset Ratio, Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Kebijakan Dividen Dengan Free Cash Flow Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 Saidah, Alvi; Rambe, Rizki Fillhayati; Arief, Muhammad
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.827

Abstract

Manufacturing companies are large-scale companies when compared to other companies so that they can make comparisons between one company and another. Manufacturing companies also have stocks that are resistant to economic crises. This is because most manufacturing products are still needed, so there is very little chance of loss. This study aims to determine the effect of Debt to Asset Ratio, Institutional Ownership, Managerial Ownership on Dividend Payout Ratio moderated by Free Cash Flow in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The type of research used in this study is associative research. The results of the study indicate that Debt to Asset Ratio has a negative and insignificant effect on Dividend Policy, Institutional Ownership has a positive and insignificant effect on Dividend Policy, Managerial Ownership has a positive but insignificant effect on Dividend Policy, Free Cash Flow can moderate the effect of Debt to Asset Ratio on Dividend Policy, Free Cash Flow can moderate the effect of Institutional Ownership on Dividend Policy, Free Cash Flow can moderate the effect of Managerial Ownership on Dividend Policy in Manufacturing companies listed on the IDX in 2018-2022. The variables Debt to Asset Ratio, Institutional Ownership, Managerial Ownership, and Free Cash Flow are able to influence Dividend Policy by 0.148 or 14.8%, while the remaining 85.2% is influenced by other variables not examined in this study.
Pengaruh Pertumbuhan Penjualan, Profitabilitas Dan Likuiditas Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Utami Matullesy, Putri; Rambe, Rizki Fillhayati; Indrafana, Iman
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.905

Abstract

This research aims to determine the effect of sales growth, profitability and liquidity on capital structure with firm size as a moderating variable. The population in this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique used is purposive sampling with a sample of 70 companies over 5 years, resulting in 350 samples. The analysis technique employed in this research is Moderated Regression Analysis (MRA). Data collection techniques involve literature review and documentation through the official website of the Indonesia Stock Exchange, www.idx.co.id. The research results indicate that sales growth has no effect on capital structure, while profitability and liquidity have a significant negative impact on capital structure for manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Furthermore, the Moderated Regression Analysis (MRA) results show that firm size could not moderate the impact of sales growth, profitability and liquidity on capital structure for manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period.
Pengaruh Rasio Keuangan (DAR, CR, ROA) Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023 Rizki Damayanti; Muhammad Arief; Rizki Fillhayati Rambe
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4737

Abstract

Penelitian ini bertujuan untuk mengetahui Debt to Asset Ratio, Current Ratio, dan Return On Asset terhadap pertumbuhan laba dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023. Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 185 perusahaan yang terdiri dari 37 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi dengan pendekatan uji interaksi atau Moderated Regression Analysis dengan alat analisis SPSS versi 26. Hasil pengujian penelitian ini menunjukkan bahwa Debt to Asset Ratio, Current Ratio, Return On Asset, dan ukuran perusahaan secara simultan berpengaruh terhadap pertumbuhan laba. Secara parsial, Debt to Asset Ratio dan Current Ratio berpengaruh positif dan signifikan terhadap pertumbuhan laba, sedangkan Return On Asset tidak berpengaruh terhadap pertumbuhan laba. Hasil uji analisis moderasi menunjukkan bahwa ukuran perusahaan mampu memoderasi pengaruh Debt to Asset Ratio dan Current Ratio terhadap pertumbuhan laba, sedangkan ukuran perusahaan tidak mampu memoderasi Return On Asset terhadap pertumbuhan laba.
Pelatihan Pembukuan Sederhana Dan Pengelolaan Keuangan Pada Umkm Binaan Rumah Mengaji Yayasan As-Salam yani suryani; Desi Ika; Muhammad Arief; Rizki Fillhayati Rambe
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 2 No 2 (2023): Edisi Juli 2023 - Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v2i2.812

Abstract

Tujuan dilakukannya kegiatan Pengabdian pada Masyarakat ini adalah untuk membantu masyarakat dalam meningkatkan perekonomian keluarga dengan berbagai usaha yang dilakukan serta untuk membantu penyelenggaraan pembukuan sederhana dan pengelolaan keuangannya. Metode yang dilaksanakan dalam kegiatan pengabdian ini yaitu melalui diskusi, pelatihan, pendampingan, monitoring dan evaluasi. Hasil Pengabdian ini adalah mitra mampu mengelola ekonomi rumah tangga dan usaha-usaha kreatif dalam rumah tangga guna meningkatkan dan menambah pendapatan rumah tangga, mitra mampu membuat laporan pembukuan rumah tangga dan pembukuan usaha maupun pengelolaan keuangannya dan terjadinya pengembangan dan peningkatan pendapatan usaha mitra.
Pengaruh Kepemilikan Manajerial, Profitabilitas, Dan Leverage Terhadap Kebijakan Dividen Dengan Likuiditas Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2024 Risda Maysari Lubis; Muhammad Arief; Rizki Fillhayati Rambe
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6102

Abstract

This research aims to determine managerial ownership, profitability, and leverage on dividend policy with liquidity as a moderating variable in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2015-2024. The sample selection method used is purposive sampling. The total observations in this research were 100 samples with 10 years of observation consisting of 10 companies. The data analysis technique used in this research is multiple linear regression analysis and moderation analysis.Simultaneous test results show that managerial ownership, profitability, and leverage affect dividend policy together. Partial test results show that profitability, managerial ownership, and leverage affect dividend policy. The moderation test results show that liquidity is able to moderate and strengthen the effect of profitability on dividend policy, while liquidity is not able to moderate and weaken the effect of managerial ownership and leverage on dividend policy.
PENGARUH DEBT TO ASSET RATIO DAN KEPEMILIKAN INSTITUSIONAL PADA KEBIJAKAN DIVIDEN DENGAN FREE CASH FLOW SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Saidah, Alvi; Rambe, Rizki Fillhayati; Arief, Muhammad
Mount Hope Management International Journal Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v3i1.717

Abstract

This study aims to determine the effect of Debt to Asset Ratio and Institutional Ownership on Dividend Payout Ratio moderated by Free Cash Flow in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used is the associative method with a quantitative approach. The research sample consisted of 180 financial reports obtained from 36 companies. The results of the study indicate that Debt to Asset Ratio (DAR) has a negative and significant effect on Dividend Payout Ratio (DPR), Institutional Ownership (KI) does not affect Dividend Payout Ratio (DPR), Free Cash Flow (FEF) cannot moderate the effect of Debt to Asset Ratio (DAR) on Dividend Payout Ratio (DPR), and Free Cash Flow (FEF) cannot moderate the effect of Institutional Ownership on Dividend Payout Ratio (DPR) in Manufacturing companies listed on the IDX in 2018-2022.
Pengaruh Pengetahuan Perpajakan, Pemahaman Wajib Pajak, Sanksi Perpajakan, Persepsi Wajib Pajak Dan Motivasi Wajib Pajak Terhadap Minat Menggunakan Jasa Konsultan Pajak (Studi Kasus Pada Kantor Wilayah DJP SUMUT 1) Sonia Ananda; Rizki Fillhayati Rambe; Syamsul Bahri Arifin
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6304

Abstract

This research aims to determine taxation knowledge, taxpayer understanding, tax sanctions, taxpayer perceptions, and taxpayer motivation on interest in using tax consultant services at the DGT SUMUT I Regional Office. The sample selection technique used is convenience sampling. The total observations in this research were 100 taxpayers. The data analysis technique used in this research is multiple linear analysis. The test results of this research indicate that together tax knowledge, taxpayer understanding, tax sanctions, taxpayer perceptions, and taxpayer motivation affect the interest in using tax consultant services. Partially, tax knowledge, understanding of taxpayers, tax sanctions, taxpayer perceptions affect the interest in using tax consultant services. Meanwhile, taxpayer motivation has no effect on interest in using tax consultant services.
Pengaruh Return On Asset, Free Cash Flow, Firm Size, Terhadap Dividend Payout Ratio Dengan Corporate Governance Sebagai Variabel Intervening Pada Perusahaan Manufaktur Tambunan, Erika Debora; Rambe, Rizki Fillhayati; Nurmadi, Ruswan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2197

Abstract

This research aims to determine Return on Asset, Free Cash Flow, and Firm Size on Dividend Payout Ratio with Corporate Governance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. The sample selection method used is purposive sampling. The total observations in this research were 155 observations consisting of 31 companies. The data analysis technique used in this research is path analysis with the SPSS version 26 analysis tool. The test results of sub structure I show that Return on Asset and Free Cash Flow have a positive effect on Corporate Governance. While Firm Size has no effect on Corporate Governance. The results of sub-structure II testing show that Return on Asset and Free Cash Flow have a positive effect on Dividend Payout Ratio. Meanwhile, Corporate Governance have a negative effect on Dividend Payout Ratio and Firm Size has no effect on Dividend Payout Ratio. The sobel test results show that Corporate Governance is able to mediate the effect of Return on Asset and Free Cash Flow on Dividend Payout Ratio. Meanwhile, Corporate Governance is unable to mediate the effect of Firm Size on the Dividend Payout Ratio.
Co-Authors Ahmad Sani Angelia Pribadi Annisa Aprilia Arasy Ayu Setiamy Arief, Muhammad Aulia Arief Nasution Desi Ika Egy Permana Fatimah Zahara Heriyanti, Winda Ika, Desi Indrafana, Iman Kersna Minan Muhammad Arief Pribadi, Angelia Risda Maysari Lubis Rizki Damayanti Rizkki Damayanti Ruswan Nurmadi Saidah, Alvi Sonia Ananda Syamsul Bahri Arifin Syavira Adinda Tambunan, Erika Debora Utami Matullesy, Putri Winda Ardiani Yani Suryani