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Pengaruh Profitabilitas, Likuiditas, Struktur Modal,Dan Financial Distress Terhadap Nilai Perusahaan Sebelum Dan Selama Pandemi Covid-19 (Studi Empiris pada Perusahaan Sub Sektor Restoran, Hotel, dan Pariwisata yang terdaftar di BEI Tahun 2018-2021) Dewi, Kartika Candra; Vestari, Mekani
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v13i2.546

Abstract

The purpose of this study is to determine the effect of Profitability, Liquidity, Capital Structure, and FinancialDistress on Firm Value before and during the Covid-19 pandemic and to determine the difference inProfitability, Liquidity, Capital Structure, and Financial Distress on Firm Value before and during the Covid19pandemiconrestaurant,hotel,andtourismsub-sectorcompanieslistedontheIndonesiaStockExchangein 2018-2021.Thedatausedinthisstudyissecondarydataobtainedfromthefinancialstatementsofrestaurant, hotel,andtourismsub-sectorcompanieslistedontheIndonesiaStockExchangefor2018-2021.Theanalysis methodusedismultiplelinearregression.TheresultsofthisstudyshowthatProfitabilitybeforetheCovid-19 pandemichadanegativeinsignificanteffectonfirmvalue,whileProfitabilityduringtheCovid-19pandemic had a positive insignificant effect on firm value. Liquidity before the Covid-19 pandemic had a negativeinsignificant effect on firm value, while Liquidity during the Covid-19 pandemic had positive insignificant effecton firm value. Capital Structure before the Covid-19 pandemic had a significant positive effect on firm value,while Capital Structure during the Covid-19 pandemic had a significant positive effect on firm value. FinancialDistress before the Covid-19 pandemic had a significant positive effect on firm value, while Financial Distressduring the Covid-19 pandemic had a significant negative effect on firm value. There is no significant differencebetween firm value before and during the Covid-19 pandemic.
PENDAMPINGAN PENGELOLAAN KEUANGAN SANTRI PANTI ASUHAN NURUL ISLAM TLOGOSARI SEMARANG Setiyono, Taufiq Andre; Vestari, Mekani; Yusuf, Muhammad; Hamdani, Muliawan; Attiq, Khoirul
Perwira Journal of Community Development Vol 5 No 2 (2025)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v5i2.593

Abstract

Financial issues at the orphanage often being obstacles in implementing their activities, both in terms of budgeting, bookkeeping, administrative arrangements, fund allocation and development needs of orphanage, as well as in their daily activities. This community service aims to provide financial management assistance for students of the Nurul Islam Tlogosari Semarang orphanage. This activity includes socialization and discussion activities. This activity is expected to provide benefits in the form of basic understanding to students in managing their personal finances. In addition, it is hoped that this community service can also provide a simple picture in the process of recording the inflow and outflow of pocket money for each student. Thus, students can evaluate themselves to be better in financial management in the future
Aspek Finansial dan Tax Avoidance dalam Perspektif Shareholders Tiwan, Sartika Yuliana; Vestari, Mekani
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.309 KB) | DOI: 10.33369/fairness.v11i3.20978

Abstract

This study aims to provide empirical evidence regarding the effect of profitability, leverage, and capital intensity on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange. The research period used is 6 (six) years, from 2014 through 2019. The data used in this study are secondary data obtained from financial reports. The population in this study is mining sector companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The sample selection is determined by the purposive sampling method and the sample used is 130 data. The data analysis method used is multiple linear regression analysis. The results showed that profitability had a significant positive effect on tax avoidance, while leverage had a significant negative effect on tax avoidance, and capital intensity had no significant effect on tax avoidance. This indicates that companies with high pressure tend to avoid tax, while companies that do not experience high pressure conditions tend not to avoid tax.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP KUALITAS AUDIT DENGAN AUDIT TENURE SEBAGAI VARIABEL PEMODERASI Hidayat, Taufiq Fadhil; Vestari, Mekani
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Penelitian Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh reputasi Kantor Akuntan Publik (KAP) terhadap kualitas audit dengan audit tenure sebagai variabel pemoderasi. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 20 perusahaan. Metode analisis yang digunakan dalam penelitian ini menggunakan regresi logistik. Hasil penelitian menunjukan bahwa reputasi KAP berpengaruh positif terhadap kualitas audit. Audit tenure dapat memperlemah pengaruh reputasi KAP terhadap kualitas audit. Audit tenure dengan jangka waktu yang lama membuat terjalinnya hubungan yang dekat antara auditor dengan klien. Dengan demikian, hubungan yang terlalu lama antara KAP dan klien dapat menyebabkan independensi dan profesionalisme auditor menurun.
DETERMINAN FIRM VALUE DALAM KELOMPOK MARKET-BASED FIRM SIZE YANG BERBEDA Priyatna, Gustiara Kusuma; Vestari, Mekani
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

Large fluctuations in firm value will make it difficult for investors to make investment decisions, especially those related to long-term investments. Thus, research related to the determinants of firm value is still relevant. However, in previous studies there were still inconsistencies in the results. Several other studies have shown that there are differences in investor responses to different market-based firm size. Therefore this study aims to, first, get empirical evidence of the effect of enterprise risk management, profitability, leverage, liquidity, capital expenditure, sales growth, and firm size on firm value. Second, to get empirical evidence of differences in the effect of company fundamentals on firm value between groups of companies with high market capitalization and low market capitalization. The sample in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014–2018. The sample was selected by using purposive sampling method. The analysis tool used is multiple linear regression. The results showed that enterprise risk management, profitability, and sales growth have an effect on firm value in both high and low market capitalization samples, the influence of company fundamentals on firm value in the high market capitalization group is greater than the low one. The contribution of this study supports the difference of the firm's fundamental effect on firm value in different market-based firm size. Keywords : firm value, enterprise risk management, profitability, sales growth