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Pengaruh Eco-Efficiency, Carbon Emissions Disclosure, dan Profitability Terhadap Nilai Perusahaan: Studi Kasus pada Sektor Perusahaan Infrastruktur yang Terdaftar di BEI Periode 2021-2023 Resti Kurniasari; Yuli Tri Cahyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): 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.v6i1.6515

Abstract

The purpose of this study is to examine and analyze the effect of eco-efficiency, carbon emissions disclosure, and profitability on the value of the company. Hypothesis testing was conducted with a sample of 62 infrastructure companies registered with IDX-IC for the period 2021-2023. Sampling method using purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that carbon emission disclosure has an effect on the value of the company, while eco-efficiency and profitability have no effect.
Pengaruh Strategi Bisnis, Kinerja Perusahaan, Pertumbuhan Perusahaan, dan Kualitas Audit Terhadap Manajemen Laba Pramesti, Andita Galuh; Cahyono, Yuli Tri
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6572

Abstract

Manajemen laba merupakan suatu tindakan yang sengaja dilakukan oleh manajemen dalam proses penentuan keuntungan suatu perusahaan, biasanya dilakukan untuk memaksimalkan kesejahteraan perusahaan itu sendiri. Penelitian ini bertujuan untuk menganalisis pengaruh strategi bisnis, kinerja perusahaan, pertumbuhan perusahaan, dan kualitas audit terhadap manajemen laba pada perusahaan property and real estate di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 70 perusahaan telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa hasil penelitian menunjukkan bahwa strategi bisnis, kinerja perusahaan berpengaruh terhadap manajemen laba, sedangkan pertumbuhan perusahaan dan kualitas audit tidak berpengaruh terhadap manajemen laba.Kata Kunci: manajemen laba, strategi bisnis, kinerja perusahaan, pertumbuhan perusahaan, kualitas audit
Pengaruh Eco-Efficiency, Carbon Emissions Disclosure, dan Profitability Terhadap Nilai Perusahaan: Studi Kasus pada Sektor Perusahaan Infrastruktur yang Terdaftar di BEI Periode 2021-2023 Resti Kurniasari; Yuli Tri Cahyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): 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.v6i1.6515

Abstract

The purpose of this study is to examine and analyze the effect of eco-efficiency, carbon emissions disclosure, and profitability on the value of the company. Hypothesis testing was conducted with a sample of 62 infrastructure companies registered with IDX-IC for the period 2021-2023. Sampling method using purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that carbon emission disclosure has an effect on the value of the company, while eco-efficiency and profitability have no effect.
PENGARUH PROFITABILITY, LEVERAGE, SALES GROWTH, FIRM SIZE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER NON-CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Setyorini, Putri Indah; Cahyono, Yuli Tri
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.723

Abstract

Firm value is a description of investor confidence in the company through the process of activities for several years, namely when certain conditions have been achieved by a company. This study aims to determine the influence of profitability, leverage, sales growth, firm size, and corporate social responsibility on firm value. This study uses a quantitative method approach. The population in this study is non-cyclical consumer companies listed on the IDX in the 2021-2023 period. Sample selection was carried out using the purposive sampling method. The data analyzed is secondary data data. Data analysis uses multiple linear regression.  The results showed that the variables of profitability and leverage had an effect, while sales growth, firm size, and CSR had no effect on firm value
The Audit Experience as a Moderating the Effect of E-Audit Implementation and the Audit’s Working Environment on the Quality of Audit Findings in the Fraud Auditing Cahyono, Yuli Tri; Putri, Devy Anggraeni Widya; Nurharjanti, Nashirotun Nissa
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13597

Abstract

The maximum quality of audit findings in fraud auditing is inseparable from the implementation of e-Audit and its implementation requires a good audit work environment. There is an indication of the decreasing trust of beneficiaries in the reliability of audit results due to the increasing number of bribery cases against auditors. This study aims to examine the audit experience as moderating the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing. The population in this study was the Audit Board of the Republic of Indonesia (AKN 1) in 2020. The method used for sampling was purposive sampling and it was obtained a sample of 30 respondents. The data were analyzed using multiple linear regression analysis methods and moderate regression analysis with the assistance of the SPSS 25 program. The results of this study indicated that there was a positive significance in the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing, and audit experience did not moderate this research model. Based on the research results, it is concluded that the application of e-Audit and the audit work environment had an effect on the quality of audit findings in fraud auditing, and audit experience did not moderate the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing
The Presence and Capabilities of Women on Board and Corporate Financial Performance: a Study on Female vs Maledominated Industry Permatasari, Widowati Dian; Cahyono, Yuli Tri; Arifin, Atwal
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17949

Abstract

The purpose of this study is to determine the effect of the women presence and their capabilities on the companies’ financial performance in company listed on the Indonesia Stock Exchange. This study splits the sample into two industry categories based on gender domination which are female and male-dominated industry. Using agency theory, resourced based theory and human capital theory, this study find that the presence of a women on board has a significant positive impact on the company’s financial performance as measured on market basis. In addition, their capability - such as education background in economics/business/finance and relevant work experience - have significant positive impact on the company’s accounting performance. These results are seen mainly in the entire sample group and the male-dominated sample group.
Analisis Pengaruh Kinerja Keuangan Terhadap Sustainability Report (Studi Empiris Pada Perusahaan Retail Yang Tercatat Di Bei Tahun 2019-2022) Pambudi, Indri Adi; Cahyono, Yuli Tri
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1320

Abstract

Sustainability report adalah laporan yang dibuat oleh perusahaan untuk mengukur, mengungkapkan serta bagaimana upaya perusahaan menjadi perusahaan yang bertanggung jawab kepada seluruh pemangku kepentingan demi tujuan kinerja perusahaan menuju pembangunan berkelanjutan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kinerja keuangan terhadap sustainability report pada perusahaan retail yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang mana diperoleh 21 perusahaan. Dari sampel tersebut diperoleh data pengamatan selama empat tahun adalah 84. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa hasil penelitian menunjukkan bahwa pertumbuhan penjualan, firm debt, dan likuiditas tidak berpengaruh, sedangkan ukuran perusahaan berpengaruh terhadap sustainability report
Pengaruh Free Cash Flow, Net Profit Margin, dan Kepemilikan Asing Terhadap Pertumbuhan Laba: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Farmasi dan Kimia yang Terdaftar di BEI Tahun 2019-2023 Vanessa Auraestu Noviandari; Yuli Tri Cahyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): 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.v6i5.8021

Abstract

This study aims to examine the effect of Free Cash Flow (FCF), Net Profit Margin (NPM), and Foreign Ownership on profit growth in pharmaceutical and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach with a positivist paradigm was employed, using secondary data derived from annual reports of companies that met purposive sampling criteria, including consistent IDX listing, financial reports in rupiah, consecutive positive profits, and availability of data related to the research variables. Data analysis methods included descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), and multiple linear regression analysis. The results indicate that FCF and Foreign Ownership have no significant effect on profit growth, while NPM has a significant positive effect. These findings suggest that profitability is a key factor influencing the profit growth dynamics of companies within the pharmaceutical and chemical manufacturing sub-sector.
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.