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All Journal IKRA-ITH EKONOMIKA Jurnal Ekonomi, Bisnis dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Optimal: Jurnal Ekonomi dan Manajemen
Hesty Ervianni Zulaecha
Universitas Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMISARIS INDEPENDEN, KECUKUPAN MODAL TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING Arde Lianti; Hesty Ervianni Zulaecha; Hamdani Hamdani; Ahmad Zaki Mubbarok
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1076.197 KB) | DOI: 10.58192/ebismen.v1i4.148

Abstract

The purpose of this study was to determine the effect of leverage, profitability, company size, company age, Capital Adequacy (Capital Adequacy Ratio) and independent commissioners on Islamic social reporting (ISR). The research time period used is 6 years, namely the 2015-2020 period. The population of this research is Islamic Bank. The sampling technique used a purpose sampling technique. The type of data used is secondary data obtained from the official website of each Islamic Bank. The analysis method used is panel data regression. The results showed that leverage (DER) had a negative effect on Islamic social reporting (ISR), while profitability (ROE), company age and independent commissioners had no effect on Islamic social reporting (ISR). while company size and Capital Adequacy (Capital Adequacy Ratio) have a significant effect on the disclosure of Islamic Social Reporting (ISR) at Islamic Bank in Indonesia and Then together, the variable leverage (DER), profitability (ROE), company size, company age, Capital Adequacy and independent commissioners have an effect on Islamic social reporting (ISR).
Pengaruh Arus Kas Operasi, Volatilitas Penjualan dan Ukuran Perusahaan Terhadap Persistensi Laba Dara Bayuningtias; Hesty Ervianni Zulaecha; Hamdani Hamdani; Samino Hedrianto
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.515 KB) | DOI: 10.58192/ebismen.v1i4.150

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Arus Kas Operasi, Volatilitas Penjualan dan Ukuran Perusahaan terhadap Persistensi Laba. Penelitian ini menggunakan sampe perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2017-2021. Metode yang digunakan dalam penelitian ini adalah Metode Kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder. Data yang diperoleh dan dikumpulkan kemudian diolah menggunakan aplikasi EViews 12. Hasil dari penelitian ini adalah variabel independen arus kas operasi memiliki nilai positif, sehingga berpengaruh terhadap persistensi laba. Sedangkan secara bersama-sama variabel independen volatilitas penjualan memiliki nilai negatif dan ukuran perusahaan memiliki nilai negatif tidak berpengaruh terhadap persistensi laba karena nilai t-statistic lebih kecil dari nilai t-tabel.
Pengaruh Profitabilitas, Struktur Aset, Likuiditas, Pertumbuhan Penjualan Dan Leverage Terhadap Struktur Modal Fathiya Luthfita; Hesty Ervianni Zulaecha; Imam Hidayat; Sigit Budi Santoso
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (859.679 KB) | DOI: 10.58192/ebismen.v1i4.152

Abstract

This study aims to examine the effect of profitability, asset structure, liquidity and sales growth on the capital structure of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (1DX). The research time period used was 6 years, 2016-2021. The population of this study includes manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used purposive sampling. Based on the predetermined criteria, 10 companies were obtained from manufacturing companies in the food and beverage sub-sector. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis using Eviews software version 12.0. The panel data regression model used is the Random Effect Model. In this study, the dependent variable is capital structure (Y) and the independent variable is profitability (X1), asset structure (X2), liquidity (X3), sales growth (X4) and leverage (X5). The results of his research indicate that the independent variables (profitability, asset structure, liquidity, sales growth and operating leverage) have a simultaneous effect on the dependent variable on capital structure. Partially the asset structure and leverage has a positive effect, while profitability, liquidity and sales growth have no effect on the capital structure.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Fitri Lim; Hesty Ervianni Zulaecha; Hamdani Hamdani; Sriyanto Sriyanto
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.109

Abstract

The purpose of this article is to analyze the significance of the influence of profitability, liquidity, asset structure and company size on capital structure. This research was conducted at Food and Beverage Companies on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, 8 companies were obtained. The type of data used is secondary data, namely through financial report data published on the website www.idx.co.id. The analytical method used is panel data logical regression analysis. The results of the study show that partially Profitability does not have a negative impact on Capital Structure. Liquidity has a negative impact on Capital Structure. Company Size does not have a negative impact on Capital Structure. Asset Structure does not have a negative impact on Capital Structure. Based on the results of the simultaneous analysis, Profitability, Liquidity, Company Size, and Asset Structure have a positive effect on Capital Structure.
PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN, EFEKTIVITAS KOMITE AUDIT DAN SOLVABILITAS TERHADAP TIMELINESS Moh. Rizki Kurniawan; Hesty Ervianni Zulaecha; Imam Hidayat; Seleman Hardi Yahawi
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.115

Abstract

The purpose of this study was to determine the effect of profitability, ownership structure, effectiveness of the audit committee, solvabilitas on timeliness in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. The research year period used is 4 years, namely the 2016-2021 period. The population of this study includes all consumer-based industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used a population sampling technique. Based on the criteria set, 17 companies were obtained, the type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the research simultaneously show that profitability, ownership structure, audit committee effectiveness and solvency have an effect on timeliness. Meanwhile, if partially tested, it shows that profitability, ownership structure, audit committee effectiveness and solvency have no significant effect on timeliness.
PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Muhammad Farhan Genio Srikandi; Hesty Ervianni Zulaecha; Imam Hidayat; Imas Kismanah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.118

Abstract

This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-sized firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Docu-mented is empirical evidence that small-, medium- and large-sized firms tend to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.
Persistensi Laba : Arus Kas Operasi, Tingkat Utang, dan Book Tax Differences Di moderasi Kepemilikan Manajerial Putri Rahayu; Hesty Ervianni Zulaecha
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan dengan tujuan agar bisa dilakukan analisis terkait ada tidaknya pengaruh yang diterima presistensi laba dari arus kas operasi, tingkat utang, dan book tax differences yang dimoderasi oleh kepemilikan manajerial. Analisis dilakukan menggunakan laporan tahunan perusahaan yang terdaftar di sektor infrastuktur di Bursa Efek Indonesia (BEI) selama periode 2021-2024. 15 perusahaan infrastruktur dijadikan sebagai populasi dalam studi ini yang ditentukan dengan memanfaatkan teknik purposive sampling, dimana data penelitian dianalisis dengan memanfaatkan teknik analisis statistik deskriptif dan analisis regresi data panel dengan memanfaatkan microsoft excel dan software Eviews 12. Temuan penelitian memperlihatkan bahwa presistensi laba tidak menerima pengaruh dari arus kas operasi, presistensi laba tidak menerima pengaruh dari tingkat utang, presistensi laba tidak menerima pengaruh dari book tax differences, pengaruh yang diterima presistensi laba dari arus kas operasi tidak dimoderasi oleh kepemilikan manajerial, pengaruh yang diterima presistensi laba dari tingkat utang tidak dimoderasi oleh kepemilikan manajerial, pengaruh yang diterima presistensi laba dari book tax differences dimoderasi oleh kepemilikan manajerial.
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Dwi Ayu Paradita; Hesty Ervianni Zulaecha; Imam Hidayat; Dewi Rachmania
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i4.712

Abstract

The purpose of this study is to determine the effect of leverage, profitability, liquidity, managerial ownership, and institutional ownership on dividend policies in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the period 2015-2019. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria obtained 7 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that institutional ownership has a significant positive effect on dividend policy, managerial ownership has a significant negative effect on dividend policy. Leverage, profitability, and liquidity have no significant influence on dividend policy. Leverage, profitability, liquidity, managerial ownership, and institutional ownership together affect dividend policy
Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak Erma Wati; Hesty Ervianni Zulaecha; Hamdani Hamdani; Budi Rohmansyah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i4.714

Abstract

The purpose of this study was to determine the effect of Capital Intensity, Leverage, Profitability and Company Size on Tax Management. Empirical Study of Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The time period used in this study is 7 (five) years, starting from 2015-2021. The population in this study includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The sampling technique used was the purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results show that firm size has a significant negative effect on tax management, capital intensity, leverage and profitability have no significant effect on tax management, and capital intensity, leverage, profitability and firm size together have an effect on tax management.
Pengaruh Eksternal Pressure, Leverage, dan Ukuran Perusahaan Terhadap Financial Statement Fraud Adelia Eka Resimasari; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Imam Hidayat
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.931

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang efektivitas tekanan eksternal yaitu leverage, dan rasionalisasi dalam mendeteksi kecurangan laporan keuangan. Variabel fraud triangle yang digunakan adalah tekanan dengan proksi external pressure (LEVERAGE), dan financial statement fraud (M-Score), dan rasionalisasi dengan proksi rasionalisasi (TATA). Dalam penelitian ini untuk mendeteksi kecurangan laporan keuangan digunakan proksi manajemen laba dengan akrual diskresioner sebagai variabel dependen. Populasi penelitian ini adalah BEI tahun 2017-2021. Analisis data yang dilakukan adalah tekanan eksternal (LEVERAGE), rasionalisasi (TATA) berpengaruh terhadap kecurangan laporan keuangan, sedangkan tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.
Co-Authors Abbas, Dirvi Surya Adelia Eka Resimasari Ahmad Zaki Mubbarok Anggi Aprilia Arde Lianti Asri Fitri Annisa Daniel Rahandri Dara Bayuningtias Dewi Rachmania Dwi Ayu Paradita Erma Wati Fathiya Luthfita Fitri Lim Hamdani Hamdani Hamdanni Hamdanni Imam Hidayat Imas Kismanah Lea Amanda Sari Moh. Rizki Kurniawan Muhammad Farhan Genio Srikandi Novanda Derizkyo Naupal Nurul Adibah Putri Rahayu Rohmansyah, Budi RR. Ella Evrita Hestiandari Samino Hedrianto Seleman Hardi Yahawi Sigit Budi Santoso Sriyanto Sriyanto