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All Journal Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Comparative : Ekonomi Dan Bisnis
Ahmad Jayanih
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance

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Pengaruh Leverage, Environmental Performance, Ukuran Perusahaan, Profit Margin, dan Environmental Disclosure Terhadap Economic Performance Ibnu Fajar Saleh; Dirvi Surya Abbas; Imam Hidayat; Ahmad Jayanih
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 (1115.414 KB) | DOI: 10.58192/ebismen.v1i4.153

Abstract

The purpose of this study is to determine the effect of leverage, environmental performance, company size, profit margin, environmental disclosure on economic performance at consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX). The research time period is 4 years, namely the 2016-2019 period. The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) for the period 2016 2019. The total population of 56 companies using purposive sampling method obtained 14 samples of companies that meet the criteria, with a total of 56 observational data. 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 leverage and environmental performance had no effect on economic performance, while company size and profit margin had a positive effect on economic performance.
FINANCIAL DISTRESS, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP ACCOUNTING PRUDENCE DENGAN MENGGUNAKAN FIRM SIZE SEBAGAI VARIABEL MODERASI Ahmad Zakki Mubarok; Dede Sunaryo; Ahmad Jayanih; Pika Prawesti
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 2 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i2.8260

Abstract

This study is to determine the effect of financial distress, leverage, growth opportunity on accounting prudence with firm size as a moderating variable in trade, service and investment companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all trade, service and investment companies listed on the Indonesia Stock Exchange (BEI) for the 2017 – 2021 period with a total of 207 companies. The sampling technique uses purposivesampling technique. Based on the criteria that have been set, 25 companies were obtained with a total of 125 research observation data. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis and Moderated Regression Analysis (MRA) using Eviews 12. The results of this studyindicate thatthe variables of financialdistress, leverage and growth opportunity together have an effect on accounting prudence with firm size as a moderating variable. Partially shows that financial distress has an effect on accounting prudence, while leverage, growth opportunity has no effect on financialdistress. Firm sizeas a moderating variable can moderate the relationship between financial distress and accounting prudence. Meanwhile, Firm size as a moderating variable cannot moderate the relationship between leverage and growth opportunity variables on accounting prudence. Keyword : Accounting Prudence, Financial Distress, Leverage, Growth Opportunity, and Firm Size 
Co-Authors Abbas, Dirvi Surya Ahmad Zakki Mubarok Dede Sunaryo Ibnu Fajar Saleh Imam Hidayat Pika Prawesti RR. Ella Evrita Hestiandari Siti Nurjanah