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All Journal Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) JURNAL LENTERA BISNIS JIIP (Jurnal Ilmiah Ilmu Pendidikan) Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) SENTRI: Jurnal Riset Ilmiah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
M. Hendri Yan Nyale
Universitas Esa Unggul, Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH FINANCIAL DISTRESS DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN DENGAN KOMITE AUDIT SEBAGAI PEMODERASI Iriyanti Iriyanti; M. Hendri Yan Nyale
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 4 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i4.585

Abstract

Going Concern Audit Opinion can predict whether or not a company may go bankrupt, including one component of a going concern decision. Several factors related to the Going Concern Audit Opinion in this study are the influence of financial distress and the reputation of the auditors and the audit committee as moderators. The purpose of this study was to study and analyze the effect of financial distress and auditor reputation on the provision of going concern audit opinions with the existence of an audit committee as moderating agent for property and real estate companies listed on the Indonesia Stock Exchange (IDX) 2015-2019. The sample taken in this study used purposive sampling. Data analysis using logistic analysis method. The results showed that financial distress and auditor reputation variables had partial or simultaneous influence on going concern audit opinion and the existence of an audit committee was not able to moderate the relationship between financial distress and auditor reputation on going concern audit opinion
Tinjauan Kinerja Keuangan dan Kebijakan Dividen terhadap Nilai Perusahaan Yudha Aditya; M. Hendri Yan Nyale
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.577

Abstract

The consumer goods industry is one of the sectors that can increase the country's economic growth and can survive in any conditions so that it has the best performance opportunity than other sectors. the goods industry is able to contribute to the country by 58% even the consumption sector index has only decreased by 5.5% since the last 10 years. This study was conducted to determine the effect of financial performance in the form of profitability, leverage, liquidity and dividend policy on firm value, the theory used is signal theory. The population uses the consumer goods industrial sector for the period 2017-2021 as many as 76 companies and a sample that can be opened is 14 companies using purposive sampling technique. Analysis in this study using SPSS software, data analysis used descriptive statistics, classical assumption tests include normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. For the hypothesis use, t test, and the coefficient of determination (R2) using multiple linear regression analysis. The results of this study indicate that profitability and dividend policy have a significant positive effect on firm value, while leverage and liquidity have no significant effect on firm value.
Tax Compliance Analysis : Collection and Equalization of Income Tax Article 21 and Value Added Tax Muhamad Rifki Fadillah; M. Hendri Yan Nyale
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1007.318 KB) | DOI: 10.35335/enrichment.v12i3.639

Abstract

The purpose of this study is to examine whether the collection of SPT PPN and SPT PPh 21 in the company is in accordance with tax regulations and also to review the tax equalization technique tools to minimize the issuance of letters requesting explanations and information (SP2DK) and Tax Bills (STP) from the tax office. . The results of the study found that the collection of SPT PPN and SPT PPh21 was in accordance with applicable tax regulations. For VAT deposits because the collection is made to the treasurer and the VAT is deposited by the government treasurer in accordance with PMK 231/PMK.03/2019. The collection and withholding of PPh21 carried out by PT.ABC was in accordance with the PPh Law Number 36 of 2008. It was found that there were still delays in reporting VAT payments and reports during the period of February 2019, September-November 2020 and July-August 2021. Deposits and reporting of PPh21 PT.ABC found that there were still delays in depositing in January-June 2019, January-March 2020 and February 2020 and late reporting in January-May 2019, December 2020 and no delays in 2021. From the results of the equalization there was a difference in income in in the VAT SPT with income in the 2019-2021 corporate annual income tax return due to lack of supervision from the company and system errors from e-invoicing. However, there is no difference between the cost of salaries in the SPT PPh21 and the cost of salaries in the corporate income tax return for the 2019-2021 period.
Pengaruh Profitabilitas, Solvabilitas dan Investment Opportunity Set terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Rezza Anggraini; M. Hendri Yan Nyale
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.2051

Abstract

The food and beverage industry is the most choice for investors in making investments because this sector provides basic daily needs and offers profitable prospects It has an impact on the value of the company by promising profits for investors. The increase in the amount of investment value until the end of 2020 was obtained by data that there was an increase in investors of Rp.36.6 trillion or 8.3% of the total which reached Rp. 442.76 trillion (www.katadata.co.id). With an increase in investment in a company, it can give a good impression for potential investors in interpromising the value of the company in the form of a stock price in the capital market. The increasing share price indicates a better company value, and management will increase the value of the company. This study was conducted to determine the effect of profitability, solvency and investment opportunity sets on company value with dividend policy as a moderation variable as a gap theory from previous research which is still rarely studied. The population using the Food and Beverage sub-sector companies for the 2017-2021 period amounted to 38 companies and the sample obtained was 8 companies using purposive sampling techniques. The analysis in this study used software eviews9, descriptive statistics, while hypothesis testing used multiple linear regression of panel data. The results of this study show that Profitability has a positive effect on the value of the company, while solvency and the Investment Opportunity Set have a negative effect on the value of the company. Meanwhile, profitability and the Investment Opportunity Set moderated by the dividend policy have a positive effect on the value of the company. Moderated solvency of the dividend policy negatively affects the value of the company.
Pengaruh Debt To Equity Ratio (DER) dan Return on Asset (ROA) terhadap Nilai Perusahaan dengan Sales Growth Sebagai Variabel Moderasi Atrianingsih, Shela; Nyale, M. Hendri Yan
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 5 No. 7 (2022): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.4 KB) | DOI: 10.54371/jiip.v5i7.746

Abstract

Tujuan melakukan penelitian ini untuk menguji pengaruh variabel Debt to Equity Ratio (DER) dan variabel Return On Asset (ROA) secara simultan maupun parsial serta menguji variabel Sales Growth (SG) dapat memoderasi hubungan terhadap nilai perusahaan. Desain penelitian kausalitas dengan jenis data kuantitatif atau data sekunder dipilih sebagai model penelitian. Property dan real estate sebagai sektor pengambilan data yang terdapat di Bursa Efek Indonesia periode 2015 - 2019. Pemilihan sampel melalui metode purposive sampling yang memperoleh 20 perusahaan yang memenuhi kriteria sehingga totalnya menjadi 100 data. Kemudian menggunakan metode analisis regresi linier berganda serta uji Moderated Regression Analysis (MRA). Yang didapat dari penelitian ini bahwa DER dan ROA berdampak secara simultan terhadap nilai perusahaan. DER dan ROA berpengaruh positif terhadap nilai perusahaan. Serta Sales Growth tidak sanggup memoderasi hubungan nilai perusahaan terhadap DER dan ROA.
Pengaruh Profitabilitas, Likuiditas, Pertumbuhan Perusahaan dan Opini Audit Tahun Sebelumnya terhadap Penerimaan Opini Audit Going Concern Naziah, Rida; Nyale, M. Hendri Yan
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 5 No. 7 (2022): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1168.208 KB) | DOI: 10.54371/jiip.v5i7.747

Abstract

Tujuan dilakukannya penelitian ini untuk menganalisa pengaruh profitabilitas, likuiditas, pertumbuhan perusahaan, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern. Sampel yang dipakai yakni perusahaan sektor industri dasar dan kimia yang listed di Bursa Efek Indonesia tahun 2015-2019. Proses pemilihan sampel ditentukan melalui metode purposive sampling sehingga didapat sejumlah 125 data observasi dari 25 perusahaan yang terpilih sebagai sampel. Uji hipotesis dilakukan memakai model analisis regresi logistik biner. Dari uji statistik diperoleh hasil yakni profitabilitas, likuiditas, pertumbuhan perusahaan, dan opini audit tahun sebelumnya berpengaruh secara simultan terhadap diterimanya opini audit going concern. Kemudian, likuiditas berpengaruh negatif terhadap diterimanya opini audit going concern. Sementara profitabilitas, pertumbuhan perusahaan, dan opini audit tahun sebelumnya tidak berpengaruh terhadap diterimanya opini audit going concern.
Pengaruh Struktur Aset dan Likuiditas terhadap Struktur Modal dengan Ukuran Perusahaan sebagai Variabel Moderasi Cahyani, Nur; Nyale, M. Hendri Yan
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 5 No. 7 (2022): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.326 KB) | DOI: 10.54371/jiip.v5i7.748

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari struktur aset serta likuiditas terhadap struktur modal menggunakan ukuran perusahaan sebagai variabel moderasi. Model yang digunakan pada penelitian berupa desain penelitian kausalitas dengan jenis data kuantitatif atau data sekunder. Populasi dalam penelitian ini mempergunakan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Proses pemilihan sampel melalui metode purposive sampling, sehingga diperoleh sejumlah 100 data observasi dari 20 perusahaan yang terpilih sebagai sampel. Pengujian hipotesis dilakukan memakai model analisis regresi linier berganda serta uji moderated regression analysis (MRA) untuk menguji variabel moderator. Hasil dari penelitian didapatkan bahwa struktur aset dan likuiditas berpengaruh secara simultan terhadap struktur modal. Kemudian, secara parsial struktur aset memiliki pengaruh positif terhadap struktur modal, sedangkan likuiditas secara parsial berpengaruh negatif terhadap struktur modal. Selanjutnya ukuran perusahaan sebagai moderasi tidak mampu memoderasi pengaruh struktur aset terhadap struktur modal, namun mampu memoderasi pengaruh likuiditas terhadap struktur modal.
Pengaruh Operating Capacity, Sales Growth dan Firm Size terhadap Financial Distress Yohana Yohana; M. Hendri Yan Nyale
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.734

Abstract

The purpose of this study was to determine whether operating capacity, sales growth and firm size affect the occurrence of financial distress conditions. The object of the research was the textile sector companies listed on the Indonesia Stock Exchange in 2016 – 2021. The sampling technique used purposive sampling with a sample of 60 secondary data in the form of annual financial reports and other financial data information that was processed based on the criteria for the financial year period in on. Observation of research data was carried out in the period from June to July 2022 on the website www.idx.co.id. The results of research and descriptive statistical tests using the G-Score model show that operating capacity, sales growth and firm size simultaneously have a significant effect on the prediction of financial distress. However, partially from the independent variable test, the results showed that only the sales growth variable had a significant effect on the prediction of financial distress with a Sig value of 0.997 with a probability value below or less than Sig 0.05. While other research variables have no effect on the prediction of financial distress or Sig greater than 0.05.
Analisis Profitabilitas, Likuiditas, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan Jeany Berty Tylova; M Hendri Yan Nyale
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 5 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.93 KB) | DOI: 10.47467/reslaj.v5i5.3543

Abstract

The purpose of this study is to investigate the effects of company size, profitability, liquidity, capital structure, and firm value. The population in this study is listed on the Indonesia Stock Exchange between 2018 and 2021 and consumes beverages in the food subsector. Using a purposive sampling strategy, this research model generated 48 sample data from 12 companies chosen as samples. ROA is used as a proxy for profitability by dividing net income by total assets. The proxy for liquidity is the current ratio, which is the ratio of current assets to current liabilities. The DER proxy, which is the formula for total debt divided by total equity and company size using natural logarithms (total assets), and the PBV, which is the market price per share divided by book value per share, are utilized in the capital structure. Using SPSS (Statistics Product and Service Solution) and assistive technology, multiple linear regression analysis models are utilized for hypothesis testing. Firm value is positively impacted by profitability, liquidity, and firm size, according to the findings of this study, whereas firm value is negatively impacted by capital structure. Keywords: Firm Value, Profitability, Liquidity, Capital Structure, and Company Size
Pengaruh Struktur Modal, Profitabilitas, Dan Struktur Aset Terhadap Cash Flow Shock Liana Anjelina; M Hendri Yan Nyale
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.v7i3.9260

Abstract

To find out directly how capital structure, profitability and asset structure impact cash flow shocks in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange from 2020-2022. To understand the correlation between independent and dependent variables, this research uses quantitative methods. This study uses secondary data in the form of financial reports of food and beverage sector manufacturing companies listed on the IDX in the 2020-2022 period by applying a purposive sampling method. There are 20 companies that can meet the criteria, resulting in a sample size of 60 data. Research findings show that Cash Flow Shock is significantly and negatively influenced by capital structure variables. Meanwhile, Cash Flow Shock is influenced positively and significantly by profitability and asset structure. Keywords: Capital Structure, Profitability, Asset Structure, Cash Flow Shock
Co-Authors Aline Zelika Atrianingsih, Shela Farah Difa Aulia Fransisca Amalia Sari Manurung Henni Rolita Gultom Iriyanti Iriyanti Jeany Berty Tylova Keisha Alvera Herwina Sadie Liana Anjelina Muhamad Rifki Fadillah Naziah, Rida Nur Cahyani pamela, yovani melin camelita Ramerlin, Ramerlin Rezza Anggraini Yohana Yohana Yudha Aditya