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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Prosiding Seminar Nasional Pakar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gema Wiralodra Jurnal Manajemen Bisnis dan Kewirausahaan International Journal of Demos Cakrawala Repositori Imwi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Journal of Social Research Jurnal Pengabdian Masyarakat Akademisi Business and Entrepreneurial Review Eduvest - Journal of Universal Studies Riwayat: Educational Journal of History and Humanities JER
Febria Nalurita
Universitas Trisakti
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Linda; Hamdy Hady; Febria Nalurita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.994 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1042

Abstract

This study aims to determine the factors that influence the Dividend Policy. The sample used in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2015 – 2019. The independent variables in this study are family ownership, profitability, liquidity, debt to equity ratio, sales growth, company size, independent commissioners and the dependent variable is the dividend policy which is proxied by the dividend payout ratio. The number of research samples is 44 consumer goods manufacturing companies using purposive sampling technique. The analysis model uses panel data regression analysis which is processed using E-Views software. Based on the results of panel data regression, it shows that family ownership has a significant positive effect. Profitability, liquidity, sales growth, firm size have a negative and significant effect, while the debt-to-equity ratio and independent commissioners have no effect on dividend policy. Companies should increase profitability and pay attention to company size so that they can find out how much the company is able to pay dividends. The results of this study are expected to provide input for companies and investors to consider family ownership, profitability, liquidity, debt to equity ratio, sales growth, company size, and independent commissioners because they will affect dividend policy.
Analisis Kinerja Keuangan Pada Subsektor Pariwisata Yang Terdaftar Pada Bursa Efek Indonesia Hasucita Tausi; Hamdy Hady; Febria Nalurita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.175 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.1209

Abstract

This study aims to examine the effect of quick ratio variables, total asset turnover ratio, leverage, firm size and growth in sales on financial performance as measured by Return on Equity (ROE). The data in this study uses secondary data sourced from the annual financial statements of tourism subsector companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sample selection was carried out by purposive sampling so that 17 companies were sampled. The dependent variables in this study are the quick ratio, total asset turnover ratio, leverage, firm size and growth rate. The data analysis used to test the hypothesis is multiple regression analysis using the Eviews 10 program. The results show that the quick ratio and growth have no effect on financial performance, while those that do affect the total asset turnover ratio, leverage, and firm size. To increase profits through the total asset turnover ratio, one way that can be done is that asset management is carried out wisely. Leverage is one of the challenges for managers in terms of company management. If the company expands the size of the company, it will allow the advancement of competitive advantage and dominate market share. The results of this study are expected to provide input for companies and investors to consider the total asset turnover ratio, leverage, and company size because they will affect the company's financial performance.
Pengaruh good corporate governance, leverage, dan ukuran perusahaan terhadap kinerja perusahaan perbankan di Indonesia Haryanto, Ridhwan Lazuardi; Hady, Hamdy; Nalurita, Febria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2422

Abstract

This study aims to determine the factors that affect firm’s performance. The samples used in this study were banking companies that registered on Indonesian Stock Exchange (IDX) during period 2016 – 2021. The independent variables in this study are board meetings, audit committee, managerial ownership, institutional ownership, leverage, and firm size. The dependent variable used in this study was firm’s performance that measured by ROE. 13 banking companies used in this study were selected using purposive sampling technique. The model used in this study is random effect model. The result show that board meetings and firm size have significant effect on firm’s performance, while audit committee, managerial ownership, institutional ownership, and leverage have no effect on firm’s performance. The results of this study are expected to provide input for financial managers and investors to be more considerate of board meeting frequency and company size, because these two factors can affect the firm’s performance.
Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran, Dividen Dan Struktur Aset Terhadap Nilai Perusahaan Industri Farmasi Endartono, Muhammad Fildza; Hady, Hamdy; Nalurita , Febria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2740

Abstract

The purpose of this study is to specify the factors that influence firm value. This study uses a sample of manufacturing companies in the pharmaceutical sub-sector listed on the Indonesian Stock Exchange (IDX) for the 2015-2020 period. The independent variables in this study include profitability, leverage, liquidity, firm size, dividend policy and asset structure. The dependent variable of this research is firm value. There are a total sample of 8 manufacturing companies in the pharmaceutical sub-sector obtained using purposive sampling technique. The conclusion of this panel data regression study is that leverage, liquidity, dividend policy and asset structure have a significant negative effect on firm value, while profitability and firm size have no effect on firm value. Companies are advised to pay attention to leverage, liquidity, dividend policy and asset structure because they have a negative effect on firm value. The results of this study are expected to provide information to companies and potential investors to pay attention to leverage, dividend policy liquidity and asset structure because they affect firm value.
The Effect of Corporate Sustainability Performance Moderated by Liquidity, Stock Price Volatility, Institutional Ownership, And Concentrated Ownership On Profitability Eryda, Reny; Nalurita, Febria
Gema Wiralodra Vol. 15 No. 2 (2024): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v15i2.708

Abstract

This research needs to be done to develop previous studies by adding other variables, especially non-economic variables. This study aims to analyze corporate sustainability performance (CSP) controlled by company size and leverage variables on profitability moderated by liquidity, concentrated ownership, stock price volatility, institutional ownership in consumer goods companies listed on the IDX from 2018 to 2022. This study adds institutional ownership and concentrated ownership as moderating variables as well as company size and the use of debt (leverage) or loans as control variables. The sample withdrawal method in this study used a purposive sampling method of 37 companies with a total sample size of 185 with the regression results of the fixed effect model equation, and random effect. The results of this study indicate that there is no significant effect of CSP on profitability, liquidity moderates the effect of CSP on profitability, stock price volatility does not moderate the effect of CSP on profitability, concentrated ownership does not moderate the effect of CSP on profitability, institutional ownership moderates the effect of CSP on profitability and there is a significant effect of company size and debt use on profitability. Managerial implications to increase CSP and probability, the company's efforts include increasing the liquidity ratio, being more careful in taking debt and must ensure the company's ability to cover the debt. In addition, it seeks to improve performance, innovate and be responsive and sensitive to reading market opportunities
The Influence of Governance Characteristics and Enterprise Risk Management on Intellectual Capital in Banking in Indonesia Rohayati, Rohayati; Hady, Hamdy; Nalurita, Febria
Gema Wiralodra Vol. 15 No. 2 (2024): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v15i2.712

Abstract

Intellectual capital (IC) is a crucial driver of developing knowledge-based economic value for an organization, such as a bank. With intellectual capital, company can generate knowledge-based economic value as a source of competitive advantage, influencing innovation and value for stakeholders. This research aims to analyze and explain the influence of governance characteristics and enterprise risk management on intellectual capital in banking in Indonesia. The independent variables are audit committee, board independence, institutional ownership, enterprise risk management, return on assets, leverage and corporate social responsibility as well as the dependent variable intellectual capital. The data used in this research is secondary data sourced from the annual reports of banking companies listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The research sample was selected using a purposive sampling method so that 42 companies were sampled. The data analysis used to test the hypothesis is multiple regression analysis using e-views 9. The research results show that the audit committee has a positive effect, board independence has a negative effect, institutional ownership has a negative effect, enterprise risk management has no effect, return on assets has an effect positively, leverage has no effect, and corporate social responsibility has a negative effect on intellectual capital. Implications of this research to understand how bank managers affect intellectual capital, this study examines a variety of factors, including audit committee, board independence, institutional ownership, enterprise risk management, return on assets, leverage and corporate social responsibility. It suggests that managers should focus on enhancing their intellectual capital to make informed investment decisions and effectively manage their bank's resources, thereby enhancing their investment performance.
Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Fasrudin Arief Gunawan; Hamdy Hady; Febria Nalurita
Cakrawala Repositori IMWI Vol. 6 No. 2 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i2.223

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kebijakan dividen pada perusahaan manufaktur. Sampel yang digunakan dalam penelitian ini adalah 26 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2021. Teknik pengambilan sampel dan metode analisis yang digunakan dalam penelitian ini adalah teknik penentuan sampel dengan kriteria tertentu dan regresi data panel. Variabel independen dalam penelitian ini terdiri dari likuiditas, profitabilitas, ukuran perusahaan, ukuran dewan, leverage keuangan, dan kepemilikan institusional. Variabel dependen adalah kebijakan dividen. Hasil regresi data panel dalam penelitian ini menunjukkan bahwa likuiditas, profitabilitas, leverage keuangan dan kepemilikan institusional erpengaruh signifikan terhadap kebijakan dividen, sedangkan ukuran perusahaan dan ukuran dewan tidak berpengaruh terhadap kebijakan dividen. Hasil penelitian ini diharapkan dapat menjadi acuan bagi perusahaan manufaktur dalam mengelola kebijakan dividen agar memperoleh tingkat dividen yang lebih tinggi dengan cara mengelola likuiditas dengan baik, memaksimalkan pengelolaan laba ke dalam pembagian dividen, dan meminimalisir leverage keuangan. Hasil penelitian ini juga diharapkan dapat menjadi acuan bagi investor untuk mempertimbangkan likuiditas, profitabilitas, ukuran perusahaan, ukuran dewan, leverage keuangan, dan kepemilikan institusional sebagai faktor-faktor yang akan mempengaruhi kebijakan dividen pada perusahaan manufaktur.
Structure Kepemilikan Leverage dan Intellectual Capital Terhadap Tax Avoidance Perusahaan Sektor Food and Baverage Tahun 2016 – 2020 Haerawati Haeruddin; Hamdy Hady; Febria Nalurita
Cakrawala Repositori IMWI Vol. 6 No. 2 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i2.299

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, leverage dan intellectual capital terhadap tax avoidance. Dalam penelitian ini, penulis menggunakan data yang bersifat kuantitatif yaitu laporan tahunan perusahaan yang diperoleh melalui website resmi Bursa Efek Indonesia (BEI) dan website resmi perusahaan terkait. Populasi pada penelitian ini adalah perusahaan sektor Food and Baverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Teknik pemilihan sampel pada penelitian ini menggunakan purposive sampling dan diperoleh sebanyak 12 perusahaan yang sesuai dengan kriteria. Penelitian ini menggunakan analisis linear berganda dengan alat bantu program Eviews 9.0 dan uji asumsi klasik untuk analisis data. Hasil penelitian membuktikan bahwa kepemilikan manajerial, kepemilikan institusional dan leverage berpengaruh terhadap tax avoidance, sedangkan intellectual capital tidak berpengaruh terhadap tax avoidance.
The Influence of Risk, Leverage, Board Gender Diversity, Moderated by Firm Size on Profitability of Banking Sector Winiadi, Nicky; Usman, Bahtiar; Nalurita, Febria
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 2 (2024): November 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i2.12431

Abstract

The economic growth has been propelled by substantial changes in the monetary framework, the relaxation of financial limitations, and the incorporation into the international market. Various factors influence how companies operate to gain profits. The theory underpinning this research is risk management theory, focusing on how credit risk and market risk affect company profitability. Credit risk refers to potential losses from parties failing to meet their financial obligations, while market risk relates to asset value fluctuations due to market factors. Leverage (debt usage) represents financial theory innovation, addressing how a company's capital structure impacts profitability. Board diversity represents corporate governance theory innovation, examining the influence of female board representation on profitability. This study aims to determine the influence of credit risk, market risk, leverage, and board gender diversity on profitability, considering the moderating effects of business size. The data employed in this study was acquired from the annual financial reports of banking firms listed on the Indonesia Stock Exchange (IDX), covering the period from 2018 to 2023. Purposive sampling identified a sample of 38 banks. The results show that credit risk and market risk significantly positively influence profitability. Credit risk and market risk moderated by firm size significantly negatively affect profitability. Leverage significantly negatively influences profitability, moderated by firm size. Board gender diversity does not affect profitability, and its moderation by firm size also does not affect profitability. Leverage, credit risk, and market risk have the potential to enhance profitability and attract investors, who can consider these factors for better risk-based investment decisions
The Effect of Trade Credit, Technology Investment, Competition on Firm Performance of Construction Companies in Indonesia Wildan, Wildan; Usman, Bahtiar; Nalurita, Febria
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1075

Abstract

This study aims to analyze the impact of trade credit, technology investment, and competition on firm performance in Indonesia's construction sector, which is one of the main pillars of the national economy. Indonesia's construction industry has experienced significant growth in recent decades, but also faces complex challenges, especially post-pandemic. This study uses a quantitative approach with data from construction companies in Indonesia over the period 2019-2023. The analytical method used includes multiple linear regression to examine the relationship between the independent variables (trade credit, technology investment, and competition) and the dependent variable (firm performance). The results show that trade credit has a significant positive influence on firm performance, providing important financial flexibility in running operations. In addition, technology investment is proven to increase efficiency and innovation, which has a positive impact on performance. Competition in the industry also encourages firms to adapt and improve performance, although it can create significant pressure. The findings are expected to provide insights for companies, investors, and managers regarding effective strategies to improve firm performance in the face of challenges in the construction sector. This study also recommends the need for policies that support technology investment and sound trade credit practices to promote sustainable growth in the Indonesian construction industry.
Co-Authors Afrizal Sofyan Lubis* Agus Sujendro Ahmad Muslim Andreas Pandu Wirawan Arista Palupi Aulia Rahma Bahtiar Usman, Bahtiar Endartono, Muhammad Fildza Erny Tajib Eryda, Reny Farah Margaretha Leon Fasrudin Arief Gunawan Hady, Hamdy Haerawati Haeruddin Hairunnisa Hairunnisa Hamdy Hamdy Hadi Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hamdy Harmaini Harmaini Hartini Haryanto, Ridhwan Lazuardi Hasnah, Melda Nur Hasucita Tausi Hermanto Yaputra Hotniko Hildebrandus Indira Tribhuwana Tribhuwana Tungga Dewi Kiki Afita Andriyani Linda Lupita Sari Maulana, Tubagus Rama Muhammad Nisfiannoor Nico Lukito Nurul Nisah Nurdin Putri, Agissa Ardania Rakhmawati, Ayu Rochim, Mochamad Abdul rohayati rohayati Rudy*, Ryan Pahlawan Susy Muchtar Titi Anggraeni Umar Kholifa Al Ghifari Wildan Wildan Winiadi, Nicky