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All Journal Journal of Economic, Bussines and Accounting (COSTING) Golden Ratio of Auditing Research Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi
Yana Hendayana
Universitas Widyatama
Economics, Econometrics & Finance Social Sciences Other

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Efek Moderasi Profitabilitas Pada Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Perdangangan Ritel Di Bursa Efek Indonesia (BEI) Tahun 2019-2023 Diah Dwi Pratiwi; Yana Hendayana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (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.v7i5.11963

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan ukuran perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variable moderasi pada perusahaan sub sektor perdagangan ritel yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Jenis penelitian ini yaitu kuantitatif dengan metode deskriptif verikatif. Pengujian penelitian menggunakan MRA (Moderated Regression Analysis) dengan menggunakan software Eviews 12. Pemilihan sampel dalam penelitian ini menggunakan purposive sampling berdasarkan kriteria yang diperoleh 23 perusahaan. Hasil penelitian ini menunjukkan bahwa Leverage tidak berpengaruh positif tidak signifikan terhadap nilai perusahaan. Ukuran perusahaan tidak berpengaruh negatif signifikan terhadap nilai perusahaan. Profitabilitas memperlemah pengaruh Leverage terhadap nilai perusahaan. Profitabilitas memperkuat pengaruh ukuran perusahaan terhadap nilai perusahaan. Dampak dari penelitian ini bagi pembuat kebijakan, manajer dan investor dapat membantu dalam mengambil keputusan dan strategi untuk meningkatkan daya saing dan kinerja perusahaan.
Ownership institutional and firm value: the mediating role of profitability in Indonesian firms Radhi Abdul Halim Rachmat; Yana Hendayana
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232242

Abstract

Institutional ownership refers to the shareholding structure and the parties that own or control a company. Institutional ownership can be interpreted as ownership of company shares owned by institutions. In this case, institutions refer to legal entities such as corporations, banks, insurance companies, and others. This study aims to research related to management that continues to grow. The research method used is quantitative research. This study provides a clear picture of the effect of institutional ownership of the company through profitability. The research was conducted on all companies listed on the Indonesia Stock Exchange from 2015 to 2018. The sample used in this study consisted of 322 companies selected using a purposive sampling method. Data processing uses mediation analysis with the SPSS 24 application with the additional PROCESS feature by Hayes. The results showed that, first, institutional ownership affects firm value. Second, profitability mediates the effect of institutional ownership on firm value.
Trading Days, Systematic Risk, and Daily Standard Deviation in LQ-45 Stocks Yana Hendayana; Daniel Nababan; Ivan Gumilar Sambas Putra
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

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Abstract

This study aims to assess the impact of trading days and systematic risk on the daily standard deviation of stocks in LQ-45 companies. This study includes a sample of 45 companies listed on the LQ-45 index of the Indonesia Stock Exchange. This study uses purposive sampling as the participant selection method. Hypotheses were tested using multiple linear regression analysis on SPSS version 26, with secondary data obtained from the Indonesia Stock Exchange. This study has identified a significant relationship between trading days and systematic risk, which in turn affects the standard deviation of stocks. The purpose of this study is to investigate the impact of trading days and systematic risk on the daily standard deviation of stocks owned by companies listed in the LQ-45 index. Based on the results, it is concluded that trading days have an influence on the daily standard deviation of stocks, with Friday showing a significant impact. There is a positive correlation between the level of systematic risk and the magnitude of a stock's daily standard deviation. Keywords: Trading Days, Systematic Risk, and Annual Standard Deviation
The Influence of Islamic Financial Literacy and Islamic Good Corporate Governance (IGCG) on Donor Trust in Zakat Management Institutions: The Mediating Role of Accountability and Transparency Ismi rizki; Yana Hendayana
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1534

Abstract

The misuse of funds by ACT in 2022 shook public trust in zakat management institutions, reinforcing the urgency of Islamic financial literacy, accountability, transparency, and Islamic governance. This study analyzes the influence of Islamic financial literacy and Islamic Good Corporate Governance (IGCG) on donor trust, with accountability and transparency as mediating variables. Data were collected through a survey of 243 premium donors of Dompet Dhuafa West Java and analyzed using path analysis and the Sobel test. The results show that both Islamic financial literacy and IGCG have a significant effect on donor trust, both directly and indirectly through accountability and transparency. Transparency was found to be the stronger mediator. Collectively, the four variables explain 72.2% of the variance in donor trust. This study highlights the importance of strengthening Islamic financial literacy and internalizing IGCG principles as a strategy to build public trust and optimize sustainable zakat collection.
Co-Authors Daniel Nababan Diah Dwi Pratiwi Ismi rizki Ivan Gumilar Sambas Putra Radhi Abdul Halim Rachmat