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All Journal Journal of Economics and Business UBS Journal of Advanced Sciences and Mathematics Education Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Triyono
Universitas Muhammadiyah Surakarta
Agriculture, Biological Sciences & Forestry Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Physics Social Sciences

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Pengaruh Kepemimpinan Transformasional, Manajemen Pengetahuan dan Budaya Organisasi Terhadap Kinerja Karyawan di Perumda Air Minum Tugu Tirta Kota Malang: - Fauzy Dwi Hanan; Triyono; Zulfikar
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.289

Abstract

Penelitian ini memiliki tujuan yaitu menguji bagaimana CAR, NPF, BOPO, NOM dan FDR berpengaruh pada ROA dengan ukuran perusahaan sebagai variabel moderasi. Lokasi penelitian dilakukan pada Otoritas Jasa Keuangan (OJK) melaui situs resmnya www.ojk.go.id terhadap 26 BPR Syariah di Jawa Tengah periode tahun 2018-2021 sebanyak 208 data dengan metode analisis data regeresi linier berganda (MRA). Artikel ini memberikan dua kontribusi untuk literatur ilmiah ini. Pertama, penulis menemukan bahwa hubungan antara kinerja perusahaan dan tanpa moderasi ukuran perusahaan pada BPR Syariah dimana CAR, NPF, FDR tidak memiliki pengaruh yang signifikan terhadap kinerja perusahaan (ROA) sedangkan BOPO, NOM, Size, memiliki pengaruh yang signifikan terhadap kinerja perusahaan (ROA). Kedua, penulis menemukan bahwa variabel CAR, NPF, BOPO, FDR dimoderasi oleh Size tidak memiliki pengaruh signifikan terhadap ROA dan masuk kategori variabel predictor. Variabel NOM yang dimoderasi oleh Size memiliki pengaruh signifikan terhadap ROA sehingga masuk kategori quasi moderator. Penulis menemukan dukungan terhadap kedua hipotesis tersebut. Hasil tersebut menunjukkan bahwa perbedaan kinerja perusahaan antara dengan dan tanpa moderasi ukuran perusahaan adalah tidak signifikan
Financial signals and governance in fraud detection: Evidence from Indonesia’s energy sector using logistic regression and random forest Sherena Wahyutari; Triyono; Banu Witono
Journal of Advanced Sciences and Mathematics Education Vol. 5 No. 2 (2025): Journal of Advanced Sciences and Mathematics Education
Publisher : CV. FOUNDAE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/jasme.v5i2.986

Abstract

Background: Fraud in financial reporting still appears in Indonesia’s energy industry, a field where complex operations often conceal early signs of misstatements. In many cases, day-to-day financial patterns reveal more dependable clues than the formal structure of corporate governance. Aim: The study examines how governance features and financial indicators contribute to identifying possible manipulation in financial statements and evaluates the predictive strength of logistic regression compared with Random Forest. Method: The analysis uses 171 firm-year observations from energy companies listed on the Indonesia Stock Exchange between 2022 and 2024. Potential irregularities were screened using the Beneish M-Score. Governance information covers the share of independent commissioners, CEO duality, board size, and board meeting frequency, while profitability, operating cash flow, and sales growth serve as the financial indicators. Both logistic regression and Random Forest were employed, and their performance was reviewed through accuracy, sensitivity, specificity, and AUC values. Results: Governance variables showed no meaningful link to the likelihood of fraud. In contrast, profitability, operating cash flow, and sales growth consistently appeared as significant indicators. Logistic regression produced stronger classification results, reaching 79.4 percent accuracy with an AUC of 0.814, compared with Random Forest’s 70.6 percent accuracy and 0.731 AUC. Conclusion: Financial indicators proved more reliable than governance characteristics in signaling possible fraudulent reporting. Logistic regression also offered steadier predictive behavior than Random Forest, making it particularly useful for monitoring firms in the Indonesian energy sector.
Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, Kepemilikan Manajerial Dan Covid-19 Terhadap Nilai Perusahaan Noorma Widiyaningrum; Triyono
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.v7i1.6841

Abstract

This study aims to analyze the influence of profitability, capital structure, firm size, managerial ownership, and the covid-19 pandemic on the firm value of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The research employs a quantitative method with an associative approach, analyzing the relationships between variables using multiple linear regression. Secondary data is collected from annual financial reports accessed through www.idx.co.id and the companies' official websites. The results indicate that profitability, capital structure, and firm size significantly affect firm value, while managerial ownership does not. Additionally, the study finds that COVID-19 has a significant impact on firm value. This research has limitations related to the data period (2020-2023) and its focus solely on the property and real estate sector. Future studies are recommended to extend the observation period and broaden the population and sample.
Pengaruh Pengungkapan Emisi Karbon, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan: Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Energi yang Terdaftar di BEI Periode 2020 - 2022 Shafa Mutiara Diva; Triyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.7223

Abstract

This study aims to examine the effect of disclosure of carbon emissions, company size, profitability, and leverage on firm value in energy subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. The method used is multiple linear regression analysis with a sample of 42 observations from 14 companies that meet the criteria. The results showed that company size has a significant positive effect on firm value, while disclosure of carbon emissions, profitability, and leverage did not show a significant effect on firm value. This finding indicates that firm size has more influence on investors' decisions in assessing firm value, while other factors such as carbon emission disclosure, although important, have no significant effect in this context.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Intervening: Studi Kasus Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2023 Ardian Rossi Hendriyanto; Triyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.8976

Abstract

This study aims to analyze the Effect of Profitability, Liquidity, and Leverage on Company Value with Dividend Policy as an Intervening Variable. The method used in this study is a quantitative method. The population in this study is Food and Beverage Manufacturing Companies Listed on the IDX in 2020-2023. The sampling used in this study was a purposive sampling technique with a total of 68 companies. In this study, the data analysis technique used was SPSS software. The results of the study show that Profitability and Liquidity have a positive effect on Dividend Policy, while Leverage does not show a significant effect. Profitability also increases Company Value, while Liquidity and Leverage have no effect. Dividend Policy also has a positive impact on Company Value. However, Dividend Policy is unable to mediate
Co-Authors Ardian Rossi Hendriyanto Banu Witono Fauzy Dwi Hanan Noorma Widiyaningrum Shafa Mutiara Diva Sherena Wahyutari Zulfikar Zulfikar