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Endang Etty Merawati, Endang Etty
Universitas Pancasila
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Social Sciences Other

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Strengthening Effect of Rupiah Exchange Rate Through Financing Dimension on Profitability in Islamic Commercial Banks in Indonesia Nawasiah, Nana; Derriawan, Derriawan; Sari, Lola Fitria; Merawati, Endang Etty; Khairina, Putri Rana
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.001

Abstract

Purpose: This study analyzes the impact of exchange rates on the financial health of Islamic Commercial Banks (BUS) in Indonesia, focusing on the financing dimension.Methodology: The study employs the Moderated Regression Analysis (MRA) method to assess the interaction between exchange rates (independent variable), NPF and FDR (moderator variables), and ROA (dependent variable). It uses secondary data from the financial statements of eight Islamic Commercial Banks from 2020 to 2022, comprising 36 observations.Finding: The results indicate that exchange rates significantly impact ROA, both directly and through interactions with NPF and FDR. The model has an adjusted R² of 34.89% and an RMSE of 1.1573, demonstrating good quality. The F-test value is 5.69 with a probability of 0.0015 (<0.05). The regression assumptions confirm normality and homoscedasticity; however, the Durbin-Watson test (1.48 < 1.80) indicates autocorrelation.Implication: This study recommends strengthening risk management in Islamic banks through Sharia-based financing principles. It uniquely contributes to Islamic banking research by exploring exchange rate effects using a three-way interaction approach.Originality: This study provides a unique contribution in analyzing the effect of exchange rates on the health of Islamic banks through a three-way interaction approach, which has not been widely discussed in the context of Islamic banking in Indonesia.
Determinan Corporate Sustainability Performance Dengan Auditor Internal Sebagai Pemoderasi Djali, Hartina; Djaddang, Syahril; Merawati, Endang Etty
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i2.1967

Abstract

Corporate Sustainability Performance is linked to the company's business strategy, which aims to benefit stakeholders while improving people's lives and protecting the environment.This study aims to examine the effect of Intellectual Capital and Free Cash Flow on Corporate Sustainability Performance with the Internal Auditor as moderating. Intellectual Capital is proxied by Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency. Meanwhile, Corporate Sustainability Performance is proxied by the CSR index which is based on the 2016 Global Reporting Initiative Standard. The population of this study are companies included in the LQ45 Index during the 2017-2021 period. The sample was selected using purposive sampling method and 20 companies were selected as the research sample. Data analysis using Structural Equiation Model using WARP PLS version 7.0 application. The results of this study indicate that Human Capital, Structural Capital and Employed have no significant effect on the Company's Sustainability Performance. Meanwhile, Free Cash Flow has a significant positive effect on the Company's Sustainability Performance. Internal auditors can weaken the relationship between Human Capital and Corporate Sustainability Performance, the relationship between Structural Capital and Corporate Sustainability Performance and the relationship between Free Cash Flow and Corporate Sustainability Performance. Meanwhile, the Internal Auditor can strengthen the relationship between Capital Employed Efficiency and Corporate Sustainability Performance. The results of this study have an impact on company management to consider the company and as information for investors in determining investment decisions.
DETERMINAN FINANCIAL LEVERAGE DALAM PERSPEKTIF PECKING ORDER THEORY PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG LISTING DI BEI Faramia, Rea Kayla; Merawati, Endang Etty; Bahri, Syamsul
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 7 No. 2 (2022): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v7i2.4817

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, pertumbuhan perusahaan dan likuiditas terhadap financial leverage melalui perspektif pecking order theory yang lebih mengutamakan penggunakan dana internal, dengan ukuran perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini berjumlah 53 perusahaan yaitu perusahaan manufaktur sektor aneka industri yang terdaftar di BEI pada tahun 2018-2020 dimana metode yang digunakan ialah purposive sampling, sehingga total sampel yang digunakan adalah 67 sampel. Hasil penelitian menunjukkan bahwa secara simultan, profitabilitas, pertumbuhan perusahaan dan likuiditas berpengaruh signifikan terhadap financial leverage. Secara parsial hanya variabel profitabilitas yang berpengaruh negatif signifikan terhadap financial leverage sehingga sesuai dengan pecking order theory, sedangkan variabel pertumbuhan perusahaan dan likuiditas tidak berpengaruh signifikan terhadap financial leverage. Ukuran perusahan tidak dapat memoderasi hubungan masing-masing variabel independent (profitabilitas, pertumbuhan perusahaan dan likuiditas) terhadap financial leverage.
The Effect of Enterprise Risk Management and Financial Ratios on The Potential for Financial Distress and its Impact on The Firm Value of Pharmaceutical Companies Listed on The Indonesia Stock Exchange Chudlori, Busyron; Merawati, Endang Etty; Nawasiah, Nana
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.51491

Abstract

This study aims to analyze the effect of Enterprise Risk Management and financial ratios, including liquidity, leverage, and profitability, on the potential for financial distress and its impact on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach, involving data collection and statistical analysis to investigate phenomena and test the relationships between variables in a structured manner, focusing on Enterprise Risk Management, financial ratios, financial health, and firm value. The population of this study consists of 12 (twelve) pharmaceutical companies listed on the Indonesia Stock Exchange during the period 2016–2023. The sample was selected using purposive sampling, comprising 10 (ten) pharmaceutical companies that consistently published their annual and financial reports during the period 2016–2023. Data were collected through documentation and non-participatory observation methods. The secondary data used in this study were obtained from published audited financial and annual reports. The statistical analysis was conducted using the Structural Equation Modeling (SEM) method with Smart Partial Least Squares (PLS), operated through Smart PLS software version 4.1.0.9. The results indicate that Enterprise Risk Management, leverage, and financial distress have a positive and significant effect on firm value. On the other hand, liquidity has a negative and significant effect, while profitability shows a negative but insignificant effect on firm value. Additional findings related to financial distress show that liquidity and profitability have a positive and significant effect on financial distress as proxied by the Z-Score, where a higher Z-Score indicates a lower potential for financial distress.
Analisis Kinerja Keuangan Perusahaan Manufaktur Tercatat di BEI Sebelum dan Selama Pandemi Covid-19 Cindy Anindya Damayanti; Merawati, Endang Etty; Nelyumna
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.5528

Abstract

The objective of this research is to evaluate potential changes in the profitability, liquidity, and solvency ratios during the pre-Covid-19 period compared to the Covid-19 period. Only the firms in the food and beverage sectorthat are currently listed on the IDX will be taken into account for inclusion in this study. The phrase "purposeful sampling" refers to the method used for selecting samples in a deliberate manner. The present research encompasses a cohort of 17 distinct organizations, with an observation period spanning three years and a sample size consisting of 51 persons. Financial ratios are a commonly used approach in the examination of financial performance These ratios will be tested with Return on Equity, Current Ratio, and Debt to Equity Ratio. The present study included doing descriptive statistical analysis, testing for normality, and performing a paired sample t-test using Eviews 12 software. The results of the analysis suggest that (1) there is no significant difference in the profitability ratio between the period before and the period during COVID-19, (2) there is no significant difference in the liquidity ratio between the period before and during COVID-19, (3) and there is no significant difference in the solvency ratio between the period before and during COVID-19.
What Really Drives Firm Value? A Systematic Literature Review of Firm Size, Corporate Governance, and Capital Structure Zebua, Wistiani; Djaddang, Syahril; Merawati, Endang Etty
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5673

Abstract

In a competitive and dynamic business world, company value is one of the main indicators that reflects the success of management in managing company resources and strategies. The purpose on this literature review study is determine and analyze the simultaneous and partial effects of company size, capital structure, and corporate governance on company value. This scientific article was written using qualitative methods and library research. The results of this study indicate that company size does not affect company value, while capital structure and corporate governance do affect company value. A large company size will be a positive signal for investors if it is balanced with stable and measurable performance. Capital structure can be healthy with a proportional debt composition signals management's confidence in the company's ability to manage risk and generate profits. Similarly, the implementation of transparent, accountable, and professional corporate governance signals to investors that the company is well-managed and trustworthy.
Co-Authors Ari Kristanto Ari Chudlori, Busyron Cindy Anindya Damayanti Darminto, Dwi Prastowo Derriawan Derriawan, Derriawan Djadang, Syahril Djaddang, Syahril Djali, Hartina Faramia, Rea Kayla Iha Haryani Iha Haryani Hatta Khairina, Putri Rana Maharsa, Agustinus Guntur Nawasiah, Nana Nelyumna Parenrengi, Sudarmin Sari, Lola Fitria Setiyadi Putra, Aditiya Ghanang Syamsul Bahri Zebua, Wistiani