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Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Prediksi Financial Distress Aline Zelika; 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.v7i3.9261

Abstract

This research aims to analyze publicly listed Indonesian firms' financial health in 2020 and 2022 in terms of profitability, liquidity, and leverage. A quantitative method is used to describe the numerical data in this investigation. Using a purposive sample technique, this research uses financial reports of BUMN Go Public firms traded on the IDX between 2020 and 2022 as secondary data. The data acquired is 64 data points, as 16 firms may match the criterion. This study's findings show that liquidity (CR) significantly affects financial distress, but profitability (ROA) and leverage (DER) only marginally do so. Keywords: Profitability, Liquidity, Leverage, Financial Distress.
Analisis Prediksi Praktik Shenanigans Pada Laporan Keuangan Farah Difa Aulia; 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.v7i3.9300

Abstract

This study aims to show directly how changes in receivables, revenue manipulation and audit committee effectiveness impact operational cash flow in publicly traded state-owned 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 publicly traded state-owned companies listed on the IDX in the 2020-2022 period by applying a purposive sampling method. There are 16 companies that can meet the criteria, resulting in a sample size of 46 data. The results of this research prove that the change in receivables variable has a negative and significant effect on operational cash flow. Meanwhile, income manipulation has a positive and significant effect on operational cash flow, and audit committee effectiveness has a positive and significant effect on operational cash flow.
DETERMINAN FAKTOR PENGUKURAN KINERJA BANK KONVENSIONAL TAHUN 2015 – 2019 M Hendri Yan Nyale; Fransisca Amalia Sari Manurung
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1015

Abstract

This study has purposed to determine the effect of CAR, BOPO, NPL, NIM and LDR on ROA in the Public Banking Industry on the Indonesia Stock Exchange for the 2015-2019 period. The hypothesis test of this study using Multiple Linear Regression Analysis. The sampling method used purposive sampling method, using certain criteria. The sample population are 30 banks that have foreign exchange transactions from 44 conventional banks listed on the Indonesia Stock Exchange. The results show that CAR has a positive and significant effect on ROA, BOPO has a negative and significant effect on ROA, NPL has a negative and significant effect on ROA, NIM has a negative and significant effect on ROA, LDR has a negative and significant effect on ROA. Keyword: CAR, BOPO, NPL, NIM, and ROA
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN M. Hendri Yan Nyale; Henni Rolita Gultom
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1052

Abstract

The research was conducted to see the effect of the variables of profitability, leverage, and company size as independent variables on the timeliness of financial report submission as the dependent variable. The profitability variable in this study uses ROE as a measuring tool, for leverage using DER as a measuring tool, and finally Ln is used as a measuring tool for the company size variable. This research uses the property and real estate sector industry listed on the IDX for the 2020-2022 period. 48 companies were obtained for the population so that the research sample was 144. This research uses quantitative methods and uses secondary data sourced from the IDX. The sampling process applies purposive sampling technique. The analysis test processed using the SPSS 25 application shows that there is a simultaneous influence on profitability and leverage, and company size on the timeliness of financial report submission. It was found that profitability and leverage did not have a significant influence on the timeliness of submitting financial reports, while company size showed a positive influence on the timeliness of submitting financial reports.. Keywords: Leverage, Company Size, Timeliness of Submitting Financial Statements
Pengaruh Quick Ratio , Debt To Equity Ratio, Total Asset Turnover Terhadap Harga Saham pamela, yovani melin camelita; Nyale, M. Hendri Yan
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1374

Abstract

This research aims to examine the influence of the Quick Ratio (QR), Debt to Equity Ratio (DER) and Total Asset Turnover (TATO) on stock prices. The model used in the research is a causality research design with quantitative data or secondary data. The population in this research uses companies in the property and real estate sub-sector that are listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample selection process used a purposive sampling method, resulting in 100 observation data obtained from 20 companies selected as samples for 5 years of research. The independent variable QR uses the formula current assets minus inventory divided by current liabilities, DER uses the formula total debt divided by equity and TATO uses the formula sales divided by total assets. The dependent variable stock price is taken using the closing price value as of May 31. Hypothesis testing was carried out using a multiple linear regression analysis model using SPSS software. The results of this research show that QR has a positive effect on stock prices, while DER has a negative effect on stock prices. Furthermore, TATO has a positive effect on share prices.
Pengaruh Profitabilitas, Ukuran Dewan Komisaris, Keterlibatan Perempuan dalam Dewan Direksi dan Koneksi Politik terhadap Kesulitan Keuangan Ramerlin, Ramerlin; Nyale, M. Hendri Yan
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 9 (2025): SENTRI : Jurnal Riset Ilmiah, September 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i9.4603

Abstract

Financial resilience extends beyond mere profit figures, encompassing the influence of leadership composition and external networks on corporate decision-making. This study investigates how profitability, board size, female representation in management, and political connections affect financial distress in infrastructure companies listed on the Indonesia Stock Exchange during 2021–2023. Using the Altman Z-Score as the primary measure of financial stability, data were collected from 51 companies, resulting in 153 observations through purposive sampling. The analysis uncovers a nuanced relationship between governance and financial health. Profitability emerges as a strong protective factor against financial distress, suggesting that firms generating higher profits are better positioned to withstand economic pressures. Conversely, larger boards of directors, the inclusion of women in managerial roles, and political connections appear to increase the likelihood of financial vulnerability, indicating that more complex governance structures and external affiliations may introduce risks or inefficiencies. Notably, the presence of women on commissioner boards shows no statistically significant impact, highlighting that effects may vary depending on the level of leadership. These findings emphasize that financial resilience is not solely determined by numerical performance but is intricately linked to leadership composition, diversity in decision-making, and political networks, underlining the multifaceted nature of corporate stability and the importance of strategic governance choices.
Dampak Implementasi Risiko Kredit, Risiko Likuiditas, Modal Bank, Ukuran Bank Terhadap Profitabilitas Keisha Alvera Herwina Sadie; M. Hendri Yan Nyale
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.4143

Abstract

This research aims to assess the impact of credit risk, liquidity risk, bank capital, and bank size on the profitability of banking companies listed on the Indonesia Stock Exchange during the period 2021-2023. Employing a quantitative method, the study explores correlations among variables using secondary data from annual reports, utilizing purposive sampling. Multiple linear regression analysis reveals that credit risk (NPL), bank capital (CAR), and bank size (Ln Assets) negatively influence profitability (ROA), whereas liquidity risk (LDR) has a positive impact on profitability. The study suggests enhancements in risk management and capital augmentation to bolster bank profitability.