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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) Mattawang: Jurnal Pengabdian Masyarakat International Journal of Management Science and Information Technology (IJMSIT) 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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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.
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.
Pemberdayaan Ekonomi Keluarga Dengan Digital Marketing Nico Lukito; Febria Nalurita; Hartini
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.1783

Abstract

Community Service activities aim to support the improvement and empowerment of family economic activities in increasing participants' understanding and awareness of the importance of how to utilize digital marketing to expand marketing. Islamic Entrepreneurship Boarding School (IEBS) Purwakarta, a school under the Global Cahaya Nubuwwah Insani (GCNI) Foundation which is located at Tegal Sapi, Neglasari Village, Darangdan District, Purwakarta Regency, West Java. The participants who participated in this activity both students and students totaled 42 people. Most participants are between 16-19 years old, which by looking at this age is very productive and has the potential to develop the family economy in utilizing digital marketing. The business run by parents is a trading business that has been registered in an online store and has used the most digital marketing using Whatssap. The counseling and training participants received direct benefits, increased their knowledge and were very satisfied with the activities.
The Effect of Credit Risk Management, Bank-Specific Factors, and Corporate Social Responsibility on the Financial Performance of Banks in Indonesia Putri, Agissa Ardania; Nalurita, Febria; Hamdy
Business and Entrepreneurial Review Vol. 24 No. 2 (2024): October
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.21445

Abstract

This research aims to analyze the effects of credit risk management measured by NPL and CAR, bank-specific factors measured by CER and LDR, CSR, and bank size on the financial performance of public banks listed in the BEI 2017-2022 period. Sample in this research as many 27 Public Bank with a total of 162 observations and the technique of sampling used purposive sampling. The analysis data method used regression panel data with the e-views program. The results of this research show that credit risk management with measured NPL has a negative significant effect on financial performance with measured NPM, while credit risk management measured by CAR has a positive significant effect on financial performance. Bank Specific Factors measured by CER and LR have a negative and significant effect on financial performance, while CSR has no effect on financial performance and Bank Size has a positive and significant effect on financial performance. Investors can use the results of this study to analyze the management of banking management and become a consideration in making investment decisions. Improving the financial performance of the bank can be enhanced through a focus on risk management, cost efficiency, and liquidity, which enables management to carry out better performance management.
The Effects of Working Capital Management, Liquidity, Sales Growth and Leverage on Profitability Moderated by Firm Size Rakhmawati, Ayu; Nalurita, Febria; Hady, Hamdy
Business and Entrepreneurial Review Vol. 24 No. 2 (2024): October
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.21446

Abstract

This study aims to the effects of working capital management, liquidity, sales growth, and leverege with size as moderating variable. This study uses desaigned hypothesis testing. Data collection uses secondary data in the form of annual financial reports from IDX consumer goods for five years 2018-2023. The sampling technique used purposive sampling and many as 45 sample companies were obtained with 225 observations. While the data analysis technique used in this study is data panel analysis with e-views 10. The results the research show that there’s effects significant negative working capital management being proxyd with cash conversion cycle toward profitability. Liquidity and leverage does not show significant effect toward profitability. Sales growth has effect significant positive toward profitability. Firm size proved to be moderation and weakened the effect management working capital and leverage significantly toward profitability. Firm size have not proven to be moderation from effect liquidity and sales growth toward profitability at consumer goods companies in Indonesian stock exchange. The implication of this research is that company managers must be able to manage cash efficiently so that production capital can be recovered quickly. Managers must also create effective sales strategies to increase company profits. While before investors invest, it is very necessary to be observant in evaluating financial performance, company liquidity, sales levels and company growth to secure their investments.
The Effect of Audit Committee Characteristics and Board Size Moderated by Ownership Concentration on Profitability of Commercial Banks in Indonesia Maulana, Tubagus Rama; Usman, Bahtiar; Nalurita, Febria
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1151

Abstract

This study aims to analyze the effect of audit committee size, audit committee independence, audit committee meetings, board size, bank size, leverage on profitability with variable ownership concentration as a moderating variable in banking companies in Indonesia. Profitability in this study is focused on assessing the company's ability to generate corporate profits against company assets (ROA). Sample selection using purposive sampling method in this study was conducted on 41 conventional commercial bank companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 - 2023. The data used in this study are secondary data sourced from the annual reports of banking companies published on the Indonesia Stock Exchange. Data analysis using multiple regression tests, using Eviews 10 in data processing. The results of this study are audit commitee size has an insignificant effect on profitability. In model 1 audit commitee independence has a negative and significant effect on profitability. In model 2 audit commitee independence has an insignificant effect on profitability. In model 1 audit commitee meetings have an insignificant effect on profitability. In model 2, audit committee meetings have a negative and significant effect on profitability. In model 1, board size has a negative and significant effect on profitability. Model 2, board size has a positive and significant effect on profitability. In model 1 ownership concentration has an insignificant effect on profitability. In model 2 ownership concentration has a positive and significant effect on profitability. In model 2, audit committee size moderated by ownership concentration has an insignificant effect on profitability. In model 2 audit committee independence which is moderated by ownership concentration has an insignificant effect on profitability. In model 2 audit committee meetings moderated by ownership concentration have a positive and significant effect on profitability. In model 2 board size which is moderated by ownership concentration has a negative and significant effect on profitability. bank size has a positive and significant effect on profitability. And the leverage variable has a negative and significant effect on profitability.
Factors Affecting Earnings Management in the Food and Beverage Sector Listed on the Indonesia Stock Exchange Rudy*, Ryan Pahlawan; Hady, Hamdy; Nalurita, Febria
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.36453

Abstract

The purpose of this study was to analyze the factors that influence earnings management in the food and beverage sector listed on the Indonesia Stock Exchange, namely corporate governance, company performance, and corporate social responsibility. The design of this study is descriptive exploratory research to see indications of the influence of corporate governance, corporate performance, and corporate social responsibility on corporate earnings management. The research sample includes as many as 34 manufacturing companies in the food and beverage sector. The data analysis method used in this study is panel data regression. The available data was tested using E-Views 10.0 software. The results showed that there was no effect of corporate governance on firm performance, there was no effect of corporate governance on earnings management, there was an effect of corporate responsibility on corporate responsibility, there was a negative effect on firm performance on earnings management, there was a positive influence on corporate responsibility on earnings management, there is a negative effect of corporate governance on earnings management that is mediated by corporate performance, and there is no significant influence of corporate governance on earnings management that is mediated by corporate responsibility. Research implications: corporate governance should pay attention to earnings management by considering company performance, corporate governance, and corporate responsibility. This research can be used as a basis for developing previous research to obtain empirical evidence about the factors that influence earnings management.
Co-Authors Afrizal Sofyan Lubis* Agus Sujendro Ahmad Muslim Andreas Pandu Wirawan Arista Palupi Arnolt Kristian Pakpahan Aulia Rahma Aziza Idris Kurniawan Bahtiar Usman, Bahtiar Danang Islami Dwi Mas Sukma Agung Endartono, Muhammad Fildza Erny Tajib Farah Margaretha Farah Margaretha Leon Fasrudin Arief Gunawan Gatri Lunarindiah 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 Leon, Farah Margaretha Linda Maulana, Tubagus Rama Muhammad Nisfiannoor Nico Lukito Nurul Nisah Nurdin Purba, Yosephina E Putri, Agissa Ardania Rakhmawati, Ayu Rochim, Mochamad Abdul Rohayati Rohayati rohayati rohayati Rudy*, Ryan Pahlawan Sari, Lupita Sukma Agung, Dwi Mas Susy Muchtar Titi Anggraeni Umar Kholifa Al Ghifari Wildan Wildan Winiadi, Nicky Yosephina E Purba