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All Journal Jurnal Ekonomi Journal The Winners Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Organisasi Dan Manajemen Jurnal Equity Jurnal Muara Ilmu Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management Jurnal Bakti Masyarakat Indonesia Cakrawala Repositori Imwi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Prosiding Seri Seminar Nasional Economics, Business, Accounting & Society Review Journal of Sustainable Community Service International Journal of Application on Economics and Business IIJSE Equity
Herlin Tundjung Setijaningsih, Herlin Tundjung
Program Studi PPA, Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Cornecia, Vinca; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33024

Abstract

This study aims to analyze the effect of profitability, firm size, and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used in this study used a purposive sampling method and the selected sample was 65 companies The Data processing technique uses multiple linear regression analysis and the data collected were processed using EViews 12.0 software. The results of this study indicate that profitability, firm size, and capital structure simultaneously have a significant effect on firm value. Then partially, profitability and capital structure have a positive and significant effect on firm value while firm size has a negative and significant effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI DEVIDEND POLICY PADA PERUSAHAAN FOOD AND BEVERAGE Clarentina, Viona; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33034

Abstract

This study aims is to prove the effect of factors that affecting Dividend Policy of Food & Beverage companies. Sampling method used in this research is the purposive sampling method by finding 10 samples of Food & Beverage companies. This research was conducted by testing hypotheses on each variable that had been determined by performing multiple regression of panel data using the E-Views 12 software. The results from this study state that Liquidity have positive and significant influence on Dividend Policy. However, Profitability have negative and significant influence on Dividend Policy and Leverage have positive and non significant influence on Dividend Policy.
PENGARUH PER, DER, PBV TERHADAP HARGA SAHAM DENGAN EPS SEBAGAI MODERASI Sarfio, Efrina Marsella; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33704

Abstract

This study aims to determine the effect of Price Earning Ratio (PER), Debt Equity Ratio (DER), Price to Book Value (PBV) on moving share price in energy companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, with Earning Per Share (EPS) as a moderating variable. In this study, there were 38 energy companies as a sample in which moderation regression analysis was performed. This study uses a purposive sampling technique with a total of 93 data in three years, and the data used in this study is secondary data obtained from financial reports. the research data was processed using IBM SPSS 26 and Microsoft Excel 2019. The results of this study indicate that the price earning ratio has a negative and insignificant effect on share prices; debt equity ratio has a positive and insignificant effect on share price; and price to book value has a positive and significant influence on share price. Furthermore, Earning Per Share (EPS) as a moderator can weaken the effect of Debt Equity Ratio (DER) and Price to Book Value (PBV) on share price but company size cannot moderate the effect of company growth on share price. The implications of this research are as a reference source for research related to share price and can support signal theory and can also make a positive contribution related to stock prices as a material consideration for investors before making investment decisions.
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN Hidayat, Ruben; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33721

Abstract

This study sought to ascertain the effects of firm size and leverage on the financial performance of Indonesian food and beverage subsector companies listed on the IDX from 2019 to 2021. This research was conducted with a total of 54 samples consisting of 18 Indonesian food and beverage subsector companies listed on the IDX from 2019 to 2021. The processing of research data uses the Microsoft Excel and Eviews applications version 12.0. The findings demonstrated that firm size had a positive and significant effect on financial performance, while leverage had a negative and significant effect. The findings of this study suggest that in order to improve financial performance, firms must reduce their use of leverage and grow in size, which will send a positive signal to those who are interested.
ANALYSIS OF THE INFLUENCE OF BANK HEALTH LEVEL WITH RGEC METHOD ON FINANCIAL DISTRESS USING ALTMAN Z-SCORE METHOD Patricia, Chika; Setijaningsih, Herlin Tundjung; Verawati , Verawati
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3328-3340

Abstract

Amidst economic and market dynamics, various business sectors, including banks, confront challenges that can lead to financial distress or potential bankruptcy. This distress is influenced by various factors, among which is the health level of banks. This research aims to provide empirical evidence on the influence of bank health level, assessed by the RGEC method, on financial distress. The independent variables include Risk Profile, Good Corporate Governance, Earnings, and Capital, while the Altman Z-score measures financial distress as the dependent variable. Focused on banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, this research utilized a purposive sampling approach, selecting 29 samples and totalling 87 data sourced from financial statements and annual reports, which underwent analysis via multiple linear regression using Eviews version 12. The results show that the Risk Profile and Good Corporate Governance do not have a significant influence on financial distress. Meanwhile, Earnings and Capital have a positive and significant influence on financial distress. This research can serve as an early warning for management regarding bankruptcy risks and provide insights for banks regulators and policymakers to fortify risk management practices and strategize adjustments to mitigate the risk of financial distress.
Accounting Conservatism in Times of Crisis: Examining the Effects of Financial Distress and Leverage on Corporate Financial Reporting Lee, Catrine; Setijaningsih, Herlin Tundjung
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.195

Abstract

Accounting conservatism has regained relevance amid global uncertainty, where firms increasingly face financial distress and complex debt structures. However, the extent to which financial distress and leverage affect this principle, and whether profitability moderates these relationships, remains a topic of debate. This study aims to examine the effect of financial distress and leverage on accounting conservatism, while testing the moderating role of profitability. A quantitative design was employed, using financial ratio analysis and panel data regression with a fixed-effect model. The sample comprises 20 food and beverage manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2023, selected through purposive sampling. Results show that financial distress negatively affects accounting conservatism, suggesting that firms under pressure tend to reduce prudence in order to maintain a favourable performance appearance. Conversely, leverage has a positive effect on conservatism, consistent with creditor monitoring that encourages timely recognition of losses. Profitability, however, neither directly affects conservatism nor moderates the relationship between distress or leverage and the level of conservatism. These findings suggest that profitability does not significantly Influence the impact of financial pressures on reporting practices. The study contributes to ongoing debates by clarifying the inconsistent evidence on the determinants of conservatism in emerging markets. Its implications suggest that regulators and creditors should prioritize monitoring leverage and distress factors rather than relying on profitability as a safeguard. Strengthening covenant structures and disclosure oversight is essential to ensure prudent reporting in financially constrained environments.
The influence of liquidity, leverage, and profitability on dividend policy in manufacturing companies listed on the Indonesian stock exchange moderated by good corporate governance Gumelar, Arya; Setijaningsih, Herlin Tundjung; Hendrian, Hendrian
Enrichment : Journal of Management Vol. 14 No. 1 (2024): April
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i1.1870

Abstract

This research aims to determine the moderated influence of liquidity, leverage, and profitability on dividend policy in manufacturing companies listed on the Indonesian Stock Exchange Moderated by Good Corporate Governance. This type of research is quantitative methods. Population in this research involved manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period, totaling 118 companies. Sampling process was taken using the purposive sampling. The data analysis technique used the Eviews version 9 program with multiple linear regression analysis techniques. According to the research findings, it can be concluded that liquidity and leverage influence policy dividend. Meanwhile, Good Corporate Governance and leverage are unable to moderate the influence of liquidity on dividend policy. Profitability is able to moderate the influence of liquidity on dividend policy. Then, GCG can strengthen the correlation between profitability and dividend policy.
The Impact of Macroeconomic and Microeconomic Factors on the Profitability of KBMI 3 and 4 Banks Abadi, Fiter; Limawan, Elaine; Setijaningsih, Herlin Tundjung
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3541

Abstract

The banking sector in Indonesia plays a vital role in economic development, particularly through large commercial banks categorized as KBMI 3 and 4, which dominate the financial system. This study aims to examine the influence of macroeconomic factors, namely Gross Domestic Product growth and inflation, and microeconomic factors, specifically bank liquidity and Capital Adequacy Ratio, on the profitability of these banks, measured by Return on Assets, from 2015 to 2023. Using a quantitative approach, the research employs panel data regression to analyze financial reports from major banks and macroeconomic data from official statistical sources. The findings indicate that Gross Domestic Product growth, inflation, and bank liquidity positively and significantly affect Return on Assets, suggesting that economic expansion, stable inflation, and effective liquidity management enhance bank profitability. However, Capital Adequacy Ratio shows no significant impact, indicating that high capital reserves may limit profit-generating opportunities. The study concludes that economic conditions and liquidity are critical drivers of bank performance, while excessive capital requirements may hinder profitability. These insights offer valuable guidance for bank managers to optimize lending strategies and for policymakers to balance regulatory requirements with financial performance goals.
THE EFFECT OF THE IMPLEMENTATION OF PROFESSIONAL ETHICS AND EMOTIONAL INTELLIGENCE ON DECISION MAKING FOR BPK RI AUDITORS OF RIAU ISLANDS PROVINCE Harahap, Amas Augustian; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.672-681

Abstract

This quantitative research examines how professional ethics and emotional intelligence affect BPK RI Representative of Riau Islands Province auditors' decision-making. Questionnaires provided first data. This research focuses on BPK RI Representative of Riau Islands Province auditors. The study used SPSS model 25 multiple linear regression. Professional ethics implementation, emotional intelligence, and decision making were examined as independent and dependent factors. The study reveals that professional ethics, evaluated by the BPK Code of Ethics' principles of independence, integrity, and professionalism, improve auditor decision-making. Auditor decision-making is affected by emotional intelligence, which includes self-awareness, self-control, motivation, empathy, and social skills.
The Effect of ESG, Profitability, and Company Size on Capital Structure and Its Impact on Company Value Amanda, Rafly; Setijaningsih, Herlin Tundjung
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7472

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG), profitability, and company size on capital structure and its impact on company value in the coal mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. This study uses a quantitative approach with the path analysis method to determine the direct and indirect effects between variables. Data were obtained from the annual reports and sustainability reports of ten companies selected through purposive sampling techniques. The results of the study indicate that profitability has a negative and significant effect on capital structure, while ESG and company size do not have a significant effect. Furthermore, profitability and company size have a significant effect on company value, while ESG and capital structure do not have a significant effect. The mediation test with the Sobel Test shows that capital structure does not mediate the effect of ESG, profitability, and company size on company value. This finding indicates that profitability is the main factor that directly influences company value, and capital structure is not an effective intermediary channel in the relationship between these variables.
Co-Authors Abadi, Fiter Ade Irawan Adithian, Kevin Andrew Afrian, Yossy Amanda, Rafly Ambarwati , Ajeng Anastassia, Cindy Angela, Jocevine Angelina, Gracia Anggaraeni, Adelia Sekar Sri Apriadi, Riyan Aristie, Evelyn Cecilia Dewi Pratiwi Cecilia Dewi Pratiwi, Cecilia Dewi Clarentina, Viona Cornecia, Vinca Dewi, Yuvati Karuna Elda Selvira Dermawan Estevania, Catherine Estralita Trisnawati Gumelar, Arya Gunawan, Nadya Harahap, Amas Augustian Hartanto, Ary Daniel Hendra Hendra Hendrian Hendrian, Hendrian Hidayat, Ruben Ida Puspitowati Ignatia, Gresica Jessica Wirawan Josephine, Kezia Kasenda, Faris Kurniawan, Inneke Lee, Catrine Lee, Jason Limawan, Elaine Lo , Sanny Marbun, Binsar Hamonangan Masman, Ronnie Resdianto Michael Wijaya Najmani, Andriani Ratna Ngesthi, Priscilla Oliviane Oktaviyanti, Devi Palwaguna, I Made Pahangga Patricia, Chika Pradhono, Gebyar Richard Mikhael Ludony Salim, Felisia Sarfio, Efrina Marsella Sarwo Edy Handoyo Sarwo Edy Handoyo Sarwo Edy Handoyo, Sarwo Edy Setiadi, Regina Angel Sherine, Sherine Sukis Warningsih Sundari, Novia Tavis, Sean Ivander Verawati , Verawati Verena Clarisa Ayu Prameswari Veronika Wibowo, Ilham Gema Woen, Esperansya Desmonda Yunus, Dharma Triadi Zumratul Meini