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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Media Wahana Ekonomika Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Dan Bisnis Jurnal Ekonomi Jurnal Inspirasi Binsis dan Manajemen
Bambang Sudiyatno
Fakultas Ekonomika Dan Bisnis Universitas Stikubank
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Opini Audit, Reputasi Kap, Ukuran Kap, Dan Financial Distress Terhadap Auditor Switching Ardi Widya Pratama; Bambang Sudiyatno
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh opini audit, reputasi KAP, ukuran KAP, dan financial ditress terhadap auditor switching pada perusahaan manufaktur yang terdaftar di BEI Periode 2017-2019. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel menggunakan metode purposive sampling dan didapatkan sampel sebanyak 407 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi logistic. Hasil pengujian regresi menunjukan bahwa reputasi KAP dan ukuran KAP berpengaruh negatif signifikan terhadap auditor switching, sedangkan opini audit, financial distress dan ukuran KAP tidak berpengaruh terhadap auditor switching.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI Nugroho Hepi Kuncoro; Bambang Sudiyatno
Jurnal Ekonomi Dan Bisnis Vol 25, No 1 (2022): JURNAL EKONOMI DAN BISNIS MARET 2022
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i1.1930

Abstract

The purpose of this study is to test the influence of financial performance including current ratio and debt to total assets ratio and return on assets to stock returns, while making return on assets as moderation variable with the size of the company as a control variable. The object of the research is a property and real estate company with an observation period from 2015 to 2019 and has been/listed on the Indonesia Stock Exchange. The source of this research data is secondary data published by the official website of Indonesia Stock Exchange and www.yahoofinance.com. The sampling method is purposive sampling with a total of 180 data from 36 companies during the observation period. Panel data regression and moderated regression analysis (MRA) were used as analytical techniques to test hypotheses in the study, which found that current ratio and debt to total assets ratio had no significant effect on stock returns; return on assets had significant positive effect on stock return;, Moderation 1 (interaction of CR and ROA) had negative significant effect on stock returns; and moderation 2 (DAR and ROA interaction) had no significant effects on stock returns
Peran Profitabilitas Sebagai Variabel Intervening dalam Menentukan Struktur Modal Elen Puspitasari; Bambang Sudiyatno; Moch Irsyad; Sefiana Irawati
Jurnal Inspirasi Bisnis dan Manajemen Vol 4, No 2 (2020): DESEMBER 2020
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (838.508 KB) | DOI: 10.33603/jibm.v4i2.3959

Abstract

Abstract: The purpose of this study is to examine profitability as an intervening variable in influencing the capital structure. This research conducted at mining companies listed on the Indonesia Stock Exchange for the period 2015-2018, with the sampling method using purposive sampling. The data used is panel data, which is a combination of time series and cross section data. Data analysis performed using path analysis. The analysis results show that liquidity a negative effect, while business risk a positive effect on profitability. However, the asset structure and company size dont effect on profitability. Liquidity and firm size a positive effect, while profitability a negative effect on capital structure. However, asset structure and business risk dont effect on capital structure.Keywords: Asset Structure; Business Risk; Capital Structure; Firm Size; Liquidity; ProfitabilityAbstrak : Tujuan penelitian ini adalah menguji profitabilitas sebagai variabel intervening dalam mempengaruhi struktur modal. Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015 2018, dengan metode pengambilan sampel menggunakan purposive sampling. Data yang digunakan adalah data panel, yang merupakan gabungan dari data time series dan cross section. Analisis data dilakukan dengan menggunakan analisis jalur. Hasil analisis menunjukkan bahwa likuiditas berpengaruh negatif, sedangkan risiko bisnis berpengaruh positif terhadap profitabilitas. Namun struktur aset dan ukuran perusahaan tidak berpengaruh terhadap profitabilitas. Likuiditas dan ukuran perusahaan berpengaruh positif, sedangkan profitabilitas berpengaruh negative terhadap struktur modal. Namun struktur aset dan risiko bisnis tidak berpengaruh terhadap struktur modal. Hasil uji Sobel menunjukkan bahwa profitabilitas memediasi hubungan antara risiko bisnis dengan struktur modal. Kata Kunci : Likuiditas; Profitabilitas; Risiko Bisnis; Struktur Aset; Struktur Modal; Ukuran Perusahaan
Hubungan Risiko, Kinerja, Kebijakan Dividen dan Nilai Perusahaan (Studi Empirik pada Industri Perbankan di Indonesia) Bambang Sudiyatno; Elen Puspitasari; Moch Irsad
Jurnal Inspirasi Bisnis dan Manajemen Vol 2, No 1 (2018): JUNI 2018
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.913 KB) | DOI: 10.33603/jibm.v2i1.1053

Abstract

Abstract. This study is a quantitative research to examine the influence and relationship of risk, performance, dividend policy, and firm value. Data analysis was done by Multiple Regression and Logistic Regression method. The result shows that the Non Performance Loan (NPL) and Loan to Deposit Ratio (LDR) have a negative and significant influence to Bank Performance (ROA), while Net Interest Margin (NIM) has a positive and significant impact on Bank Performance (ROA). Other findings indicate that Bank Performance (ROA) has a positive effect and  significant to Price to Book Value (PBV), and banks that generate high ROA tend to divide Dividends. Keywords: NPL; LDR; NIM; ROA; PBV; Dividend Policy. Abstrak. Penelitian ini merupakan penelitian kuantitatif yang menguji pengaruh dan hubungan antara risiko, kinerja, kebijakan dividen, dan nilai perusahaan. Analisis data dilakukan dengan metode analisis Multiple Regression dan Logistic Regression. Hasil penelitian menunjukkan bahwa Non Performance Loan (NPL) dan Loan to Deposit Ratio (LDR) berpengaruh negatif dan signifikan terhadap Kinerja Bank (ROA), sedangkan Net Interest Margin (NIM) berpengaruh positif dan signifikan terhadap Kinerja Bank (ROA). Temuan lainnya menunjukkan bahwa Kinerja Bank (ROA) berpengaruh positif dan signifikan terhadap Price to Book Value (PBV), dan bank-bank yang menghasilkan ROA tinggi cenderung membagi Dividen. Kata Kunci: NPL; LDR;, NIM; ROA; PBV; Dividend Policy.
THE EFFECT OF FINANCIAL RATIOS ON FINANCIAL DISTRESS (EMPIRICAL STUDY OF HOTEL AND TOURISM SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD) Febiyanti Kusuma Dewi; Bambang Sudiyatno
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to examine the effect of financial ratios, including liquidity ratios, profitability, leverage, activity, and sales growth on financial distress in hotel and tourism sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The data used is secondary data in the form of financial statements and annual reports for 2017-2021. Technical data analysis uses multiple linear regression analysis. Sampling was carried out by purposive sampling with a total sample of 21 companies from a total population of 33 companies, then the number of observations was 105. The research findings show that liquidity and leverage variables have a significant positive effect on financial distress, profitability variables have a significant negative effect on financial distress, activity variables and sales growth do not have a positive effect on financial distress.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN, DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERISASI Zuanita Adhibah Turrohma; Bambang Sudiyatno
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1116

Abstract

Tujuan dari penelitian ini adalah menganalisis struktur modal, profitabilitas, ukuran perusahaan, apakah dapat mempengaruhi nilai perusahaan, dan menganalisis corporate social responsibility dapat memoderasi struktur modal dan profitabilitas terhadap nilai perusahaan pada perusahaan jasa keuangan pada Bursa Efek Indonesia periode 2017-2021, menggunakan metode sampel dengan purposive sampling dan data panel digunakan sebagai data penelitian. Hasil analisis menunjukkan bahwa struktur modal, profitabilitas, corporate social responsibility perusahaan berpengaruh positif terhadap nilai perusahaan, ukuran perusahaan berpengaruh negatif dan variabel moderasi berpengaruh negatif terhadap nilai perusahaan.
Pengaruh Likuiditas, Profitabilitas, Ukuran Perusahaan, dan Struktur Modal Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Sub Sektor Pariwisata, Hotel, dan Restoran yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2021) Selly Arsita Dewi Permana; Bambang Sudiyatno
Jurnal Media Wahana Ekonomika Vol. 20 No. 1 (2023): Jurnal Media Wahana Ekonomika, April 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i1.11516

Abstract

ABSTRAK Tujuan dari dilaksanakan kegiatan penelitian ini yakni guna melakukan sebuah analisis dan mengetahui sebuah efek atau pengaruh dari profibilitas, likuiditas, ukuran perusahaan, serta struktur modal di sebuah instansi atau perusahaan sub sektor pariwisata pada sebuah nilai instansi atau perusahaan, hotel serta restoran yang terdaftar pada BEI atau disebut dengan Bursa Efek Indonesia di periode 2017 sampai dengan 2021. Data sekunder dengan berbentuk sebuah laporan keuangan dengan perolehannya didapatkan dari BEI atau Bursa Efek Indonesia merupakan sebuah sumber data dari kegiatan penelitian ini. Didalam kegiatan penelitian ini teknik yang dipakai ialah teknik purposive sampling dengan sampel penelitiannya sejumlah 22 perusahaan. Sedangkan analisis regresi linier berganda ialah teknik analisis yang dipakai didalam kegiatan penelitian ini. Dari kegiatan penelitian ini hasilnya menyatakan bahwasannya dengan cara parsial likuiditas (CR) memberikan sebuah pengaruh baik serta signifikasi pada suatu nilai instansi, dengan cara parsial profitabilitas (ROA) serta struktur modal (DAR) memberikan sebuah pengaruh baik serta tidak tersignifikasi pada suatu nilai instansi, serta dengan cara parsial ukuran perusahaan (SIZE) tidak menimbulkan pengaruh negative serta signifikasi pada suatu nilai instansi. Kata Kunci: Likuiditas, Profitabilitas, Ukuran Perusahaan, dan Struktur Modal dan Nilai Perusahaan ABSTRACT The purpose of carrying out this research activity is to carry out an analysis and find out an effect or influence of profitability, liquidity, company size, and capital structure in an agency or company in the tourism sub-sector on an agency or company value, hotels and restaurants listed on the IDX or known as the Indonesia Stock Exchange in the period 2017 to 2021. Secondary data in the form of a financial report obtained from the IDX or the Indonesian Stock Exchange is a source of data from this research activity. In this research activity, the technique used was a purposive sampling technique with a sample of 22 companies. While multiple linear regression analysis is the analysis technique used. From this research activity the results state that partially liquidity (CR) has a significant positive effect on a firm's value, by means of a partial profitability (ROA) and capital structure (DAR) provides a not significant positive influence on a firm's value, and by means of partial firm size (SIZE) does not have a significant negative effect on firm value. Keywords: Liquidity, Profitability, Company Size, and Capital Structure and Company Value
Pengaruh Struktur Modal, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Moderasi Hikmatul ‘ Ulya; Bambang Sudiyatno
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5626

Abstract

Tujuan penelitian mengetahui Pengaruh Struktur Modal, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Moderasi. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi pada penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Metode analisis data menggunakan regresi linier berganda dengan metode Moderated Regression Analysis (MRA). Moderated Regression Analysis (MRA) merupakan analisis linier berganda yang mengandung unsur interaksi, yaitu perkalian dua atau lebih variable independent. Hasil penelitian menunjukan bahwa DER berpengaruh positif terhadap nilai perusahaan, ROE berpengaruh positif terhadap nilai perusahaan, SIZE tidak berpengaruh terhadap nilai perusahaan, DPR berpengaruh positif terhadap nilai perusahaan, DPR mampu memoderasi pengaruh DER terhadap nilai perusahaan, DPR mampu memoderasi pengaruh ROE terhadap nilai perusahaan, DPR mampu memoderasi pengaruh SIZE terhadap nilai perusahaan. Kata Kunci: Kebijakan Dividen, Nilai Perusahaan, Profitabilitas, Ukuran Perusahaan, Struktur Modal
PROFILING INTELLECTUAL CAPITAL PERFORMANCE AND RETURN ON INVESTED CAPITAL: EVIDENCE FROM INDUSTRIAL INDONESIAN BANKING Elen Puspitasari; Bambang Sudiyatno Sudiyatno; Gregorius Masdjojo; Wahyu Meiranto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9172

Abstract

The purpose of this research is to profiling Return on Invested Capital and Intellectual Capital Performance by conducting tests and analyzing their effects on Industrial of Indonesian Banking. Measuring a company efficiency in allocating capital to profitable investments gives a sense of how well a company is using capital to generate profits. The main of finding is to asses return on invested capital become more informative as a financial performance. The research population consisted of 124 banking companies listed on IDX. Based on the sample selection criteria, we obtained 99 observational data samples. The method of analysis in this research was a quantitative method using program Eviews-Econometric Views. The analysis technique used in this research was panel data regression analysis. The results of this research show that human capital efficiency has a significant but negative effect on return on invested capital. Structural Capital Efficiency has a significant and positive effect on Return On Invested Capital. Capital Employed Efficiency has no significant effect on Return on Invested Capital. This study applied Resource Based Theory to develop the research hypotheses. This research novelty is the use Indonesian Banking Industry for profiling their return on invested capital and three angels efficiency, which consist of human, structural and capital employee.
PREDICTIVE VOLATILITY MODELS ON JKSE AND FIVE STOCK INDEX FROM DEVELOPED COUNTRIES Sri Nawatmi; Agus Budi Santosa; Ali Maskur; Bambang Sudiyatno
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.7347

Abstract

The global economy in 2021-2022 tends to slow down due to the Covid-19 pandemic, followed by the Russian invasion of Ukraine, which further weakens global economic conditions. This study aims to determine alternative predictive models for the JKSE and five developed country stock price indices (Singapore's FTSE, China's SSEC, Japan's Nikkei225, England's FTSE, and America's DowJones) during a time of slowing world economy (January 2021 – September 2022). The results of the study show that the JKSE shows lower volatility than the other five developed countries with a stock price index that tends to increase. The stock price indices for the five developed countries have high volatility and tend to decrease for China and Japan, while the stock price indices for Singapore, England and America tend to increase. An alternative predictive volatility model for JKSE stock returns is GARCH (1.1), Singapore's FTSE is ARCH (1), China's SSEC is ARCH (1), Japan's Nikkei 225 is GARCH (1.2) while the UK's FTSE100 and America's DowJones are EGARCH (1,1). These results indicate that FTSE and DowJones stock returns have a leverage effect where good news causes less volatility than bad news. When there is volatility in stock returns, especially FTSE100 and DowJones, business risk increases. This can cause stock investors to move their funds to countries with low investment risk
Co-Authors Agus Budi Santosa Ali Maskur Ardi Widya Pratama Elen Puspitasari Febiyanti Kusuma Dewi Gregorius Masdjojo Hanung Firdianto Hikmatul ‘ Ulya Ika Diah Rahma Putri Moch Irsad Moch Irsyad Nugroho Hepi Kuncoro Sefiana Irawati Selly Arsita Dewi Permana Sri Nawatmi WAHYU MEIRANTO Zuanita Adhibah Turrohma