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PENGARUH EPS, PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS Cahyono, Yuli Tri; Pribadi, Salsabilla Ayuningtias
Review of Accounting and Business Vol. 2 No. 2: Review of Accounting and Business: Vol 2 No 2, December 2021
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1180.499 KB) | DOI: 10.52250/reas.v2i2.487

Abstract

Tujuan penelitian yaitu menguji pengaruh leverage, profitabilitas, ukuran perusahaan dan likuiditas terhadap financial distress pada perusahaan property dan real estate yang terdaftar di BEI tahun 2018-2020. Jenis penelitian deskriptif kuantitatif dengan metode yakni purposive sampling, lalu didapat 141 sampel perusahaan. Mempergunakan teknik analisis data yakni analisis regresi linier berganda dibantu program software SPSS 23. Data yang dipakai yakni data sekunder dari www.idx.co.id. Penelitian menghasilkan variabel leverage, profitabilitas, ukuran perusahaan berpengaruh pada financial distress sementara variabel likuiditas tidak berpengaruh pada financial distress.
Pengaruh Stabilitas Penjualan, Rasio Aset Tetap, Dan Struktur Aktiva Terhadap Struktur Modal: (Studi Kasus pada Perusahaan Manufakur Subsektor Makanan dan Minuman yang Terdaftar Di BEI Periode 2021-2023) Safitri, Amanda Nur Ali; Yuli Tri Cahyono
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1390

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh stabilitas penjualan, rasio aset tetap (RAT), dan struktur aktiva terhadap struktur modal pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Sampel penelitian diperoleh dengan metode purposive sampling yang menghasilkan 39 perusahaan dengan total 117 data observasi selama tiga tahun. Hasil analisis menunjukkan bahwa stabilitas penjualan dan rasio aset tetap berpengaruh signifikan terhadap struktur modal, sementara struktur aktiva tidak berpengaruh signifikan. Penelitian ini memberikan kontribusi teoritis dalam literatur manajemen keuangan dan memberikan implikasi praktis bagi manajemen perusahaan dalam pengambilan keputusan struktur modal yang tepat.
PENGARUH BALANCED SCORECARD, LEVERAGE, DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2021-2024) Widiatmoko, Dellen Adelya; Yuli Tri Cahyono
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17333

Abstract

Financial performance assessment is used to measure management effectiveness in improving business performance and achieving strategic goals. Factors that affect financial performance include the balanced scorecard (BSC), leverage, and intellectual capital (IC). BSC helps overcome the limitations of financial-based measurement by offering a strategic framework that includes nonfinancial aspects and is supported by information technology. Leverage refers to the utilization of debt to increase profits, but excessive use can increase the risk of bankruptcy. Meanwhile, IC includes employee knowledge and skills that become a competitive advantage, although its measurement is still not widely standardized. The purpose of this study is to analyze the effect of balanced scorecard, leverage, and intellectual capital on financial performance. The method used in this research is quantitative method. The results of this study are Balanced Scorecard affects financial performance while, Leverage and Intellectual Capital have no effect on financial performance.
PENGARUH BRAND IMAGE, VIRAL MARKETING, DAN BRAND TRUST TERHADAP KEPUTUSAN PENGGUNAAN APLIKASI FINTECH (Studi Kasus pada Mahasiswa Universitas Muhammadiyah Surakarta) Sekar Ade Dyah Wirawati; Yuli Tri Cahyono
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17450

Abstract

In the industry 4.0 era, digital wallets and financial technology (fintech) are growing rapidly and are supported by government regulations, especially OJK. A positive brand image strengthens the perception of reliability and security of the app, while viral marketing leverages the power of social media to expand reach and increase brand awareness. On the other hand, brand trust is a key determinant in building consumer loyalty because it involves data security and transaction convenience. The integration of these three aspects is considered important for fintech app managers to attract, retain, and increase user loyalty in a competitive market. This study aims to analyze the effect of brand image, viral marketing, brand trust on the decision to use fintech aplication. This study uses quantitative research methods. The results of this study are viral marketing and brand trust affect the decision to use the fintech application while Image has not.
PENGARUH DEBT TO ASSET RATIO, NET PROFIT MARGIN, DAN EARNING PER SHARE TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2020-2023) Rahman, Sandy Fathur; Cahyono, Yuli Tri
Widya Balina Vol. 9 No. 1 (2024): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.585

Abstract

This study aims to determine and analyze the effect of debt to asset ratio, net profit margin, and earning per share on stock returns. This type of research is quantitative research. The population in this study is the report data of food and beverage companies listed on the BEI as many as 48 companies as samples. Data analysis using multiple linear regression analysis. From the results of data analysis show that debt to asset ratio affects stock returns, while net profit margin and earning per share have no effect on stock returns. The results of this study are expected to be taken into consideration for evaluation in decision making, as well as reference material for further research.
Analysis Determinants of Local Government Financial Performance: Size of Local Government, Capital Expenditure, and Local Own-Source Revenue Cahyono, Yuli Tri; Aisy, Rihadatul
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kinerja keuangan pemerintah daerah (Pemda) merupakan suatu proses kinerja yang digunakan sebagai tolak ukur keberhasilan dan menjadi bahan evaluasi apakah kinerja Pemda berjalan dengan baik atau tidak selama satu periode berlangsung. Penelitian ini bertujuan untuk menguji determinan ukuran Pemda, belanja modal, dan pendapatan asli daerah (PAD) terhadap kinerja keuangan Pemda. Data yang digunakan adalah Laporan Hasil Pemeriksaan Laporan Keuangan Pemerintah Daerah (LHP LKPD) Kabupaten/Kota di Jawa Tengah tahun 2017-2019 yang didapatkan melalui situs resmi https://jateng-ppid.bpk.go.id/. Teknik pengambilan sampel penelitian menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 35 Kabupaten/Kota selama kurun waktu tiga tahun, sehingga data yang diperoleh sebanyak 105 data pengamatan. Teknik analisis yang digunakan adalah analisis regresi linear berganda menggunakan program IBM SPSS Statistic 25. Hasil penelitian menunjukkan bahwa ukuran Pemda dan belanja modal bukan merupakan determinan terhadap kinerja keuangan Pemda, sedangkan pendapatan asli daerah merupakan determinan terhadap kinerja keuangan Pemda.
Pengaruh Pertumbuhan Penjualan, Komisaris Independen, Efisiensi Operasional, dan Kepemilikan Publik Terhadap Financial Distress Tia Putri Permatasari; Yuli Tri Cahyono
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.v6i8.4433

Abstract

Financial distress is defined as a condition where a company experiences difficulty in meeting its financial obligations, which can affect the company's viability. This study aims to analyze the influence of sales growth, independent commissioners, operational efficiency, and public ownership on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique used is purposive sampling, with data taken from the annual reports and financial statements of these companies. The sample size used in this study is 153 companies. The data analysis method applied is multiple linear regression using SPSS version 25. The results of the study indicate that only the variable of operational efficiency has a significant influence on financial distress, while the variables of sales growth, independent commissioners, and public ownership do not show a significant influence on financial distress in manufacturing companies listed on the IDX during the period 2020-2022.
Pengaruh Informasi Akuntansi Terhadap Harga Saham pada Perusahaan Manufaktur Sulis Mardiyanto; Yuli Tri Cahyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (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.v6i10.5480

Abstract

This study aims to analyze the impact of Earnings Per Share (EPS), Net Profit Margin (NPM), Debt to Equity Ratio (DER), and Price Book Value (PBV) on the stock prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The research employs a quantitative method with secondary data sourced from the companies’ financial statements published on the IDX official website. The sample is selected using purposive sampling with criteria that include companies that publish complete financial statements, use Rupiah as their currency, and report profits during the study period. The analysis technique used is multiple linear regression. The results indicate that EPS significantly affects stock prices, while NPM, DER, and PBV do not show significant influence.
Pengaruh Asimetri Informasi, Profitabilitas, dan Ukuran Perusahaan Terhadap Manajemen Laba Riil: Penelitian pada Perusahaan Manufaktur di Bidang Tekstil yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Noviar Usman Varisi; Yuli Tri Cahyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.6238

Abstract

The aim of this research is to test and analyze the influence of information asymmetry, profitability and company size on real earnings management. Hypothesis testing was carried out with a sample of 60 manufacturing companies in the textile sector listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sampling method uses purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The research results show that information asymmetry and company size have an effect on real earnings management, while profitability has no effect.
Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kebijakan Utang Terhadap Nilai Perusahaan: Studi Empiris pada Property and Real Estate Company yang Terdaftar di Bursa Efek Indonesia Fierlanda Sheren Ayundha Wardani; Cahyono, Yuli Tri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6406

Abstract

The aim of this research is to test and analyze the influence of profitability, company size, and debt policy on firm value. This research was tested with a sample of 68 property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The sampling method uses purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The findings indicate that profitability, company size, and debt policy have a impact on firm value.