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Determinants of Profit Growth In Manufacturing Industry Basic and Chemical Sub-Sector in Indonesia Haryasena Gusti Andayu; Lis Sintha; Abdurrahman Abdurrahman; Agus Munandar
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.662 KB) | DOI: 10.35335/enrichment.v12i4.790

Abstract

This study aims to estimate the effect of liquidity as measured by Current Ratio (CR), solvency as measured by Current Liabilities Inventory (CLI), activity as measured by Total Assets Turnover (TAT), profitability as measured by Net Profit Margin (NPM), sales growth ( SG), and firm size (FZ) on profit growth (PG) with share price (SP) as the intervening variable. The research population is 62 basic and chemical sector companies listed on the Indonesia Stock Exchange (IDX) from 2017-2021. The data estimation method uses smart PLS SEM. Empirical findings show that the ratios of CR, CLI, TAT, NPM, SG, FZ and SP do not affect the company's PG. Then CLI, NPM and FZ have a significant effect on SP and CR, TAT and SG are factors that do not affect SP. SP does not mediate CR, CLI, TAT, NPM, SG and FZ in their effect on PG. The results of this study imply that an increase in company profits can be achieved if the company operates efficiently in order to encourage higher growth.
The Effect of Non Performing Loan (NPL), Independent Commissioner (KMI), and Capital Adequacy Ratio (CAR) on Firm Value (PBV) Mediated by Return on Asset (ROA) M. Ikhsan; Sapto Jumono; Agus Munandar; Abdurrahman Abdurrahman
Quantitative Economics and Management Studies Vol. 3 No. 5 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (884.831 KB) | DOI: 10.35877/454RI.qems1063

Abstract

The purpose of this study was to analyze the effect of Non Performing Loan (NPL), Independent Commissioner (KMI) and Capital Adequacy Ratio (CAR) on Firm Value (PBV) mediated by Return on Assets (ROA). The population of this study are all banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample in this study were 22 banking companies that were selected based on the purposive random sampling method. This study was conducted with a path analysis approach using panel data regression analysis on Eviews 10. The results of this study conclude the following: NPL has a negative and significant effect on ROA, KMI has a positive and significant effect on ROA, CAR has a positive and insignificant effect on ROA, NPL has a positive and insignificant effect to PBV, KMI has a positive and significant effect on PBV, CAR has a significant and positive effect on PBV and ROA has a significant positive effect on PBV. The relationship between NPL and PBV mediated by ROA shows that it is fully mediated. Meanwhile, the relationship between KMI and CAR on PBV mediated by ROA shows that there is a partial mediated.
The Effect of Institutional Ownership and Managerial Ownership on Financial Performance Moderated by Dividend Policy Langgeng Harum Islami; Sapto Jumono; Agus Munandar; Abdurrahman Abdurrahman
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.428 KB) | DOI: 10.35877/454RI.qems1109

Abstract

This study was conducted to explore the effect of institutional ownership and managerial ownership on financial performance with dividend policy as a moderating variable. The contribution of this research is expected to add information at the theoretical/scientific level of corporate management and also positive managerial implications on the management of profit companies. This study was designed to collect data using a moderate regression analysis data panel with EViews 10 application program. The finding in this study is that a negative effect is not significant of the institutional ownership on the financial performance, variable managerial ownership has a positive effect no significant on the financial performance, and dividend policy as homologizes moderator in the relationship institutional ownership on the financial performance then relationship managerial ownership on the financial performance. The managerial implication of this research for shareholders or potential investors is that appropriate analytical tools are needed to determine the company's financial performance so that decisions are taken precisely because it will affect the return on their investment and for management companies, namely to further increase managerial ownership in the company to improve financial performance.
Factors Influencing Interest In Buying Virtual Goods In Genshin Impact Online Game In DKI Jakarta Area Melanie Melanie; Abdurrahman Abdurrahman
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.3433

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Desain Karakter, Kepuasan Pelanggan, Kepercayaan, Harga, dan Emotional Value baik secara parsial maupun simultan terhadap minat beli pada game online Genshin Impact. Dan mengetahui variabel yang paling dominan dalam mempengaruhi minat beli. Pendekatan riset yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini ialah seluruh player game online yang sudah melakukan top up online pada Genshin Impact. Data yang dikumpulkan menggunakan metode survey dengan cara menyebarkan kuesioner kepada yang sudah melakukan top up pada game online Genshin Impact dan rutin melakukan monthly subscribe pada gamen tersebut, merupakan player Genshin Impact dan berada di wilayah DKI Jakarta. Kuesioner yang terkumpul sebanyak 150 responden, data tersebut kemudian diolah dengan metode regresi linear berganda. Hasil analisis data yang dilakukan dengan bantuan alat SPSS. Berdasarkan hasil analisis tersebut diketahui bahwa secara parsial variabel Desain Karakter, Kepuasan Pelanggan, Kepercayaan, Harga, dan Emotional Value terbukti berpengaruh positif dan signifikan terhadap minat beli pada game online Genshin Impact. Kemudian dalam hasil analisis tersebut variabel harga adalah variabel yang paling dominan.
Pengaruh Employer Branding, Reputasi Perusahaan dan Informasi Sosial Media Terhadap Niat Melamar Pekerjaan Generasi Milenial dan Generasi Z Regitha Lania Putri; Abdurrahman Abdurrahman
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.3442

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh employer branding, reputasi perusahaan, informasi sosial media dan status generasi baik secara parsial maupun simultan terhadap niat melamar pekerjaan generasi milenial dan generasi z pada perusahaan perusahaan FMCG (Fast Moving Consumer Goods). Populasi dalam penelitian ini adalah warga DKI Jakarta yang merupakan generasi milenial atau generasi z. Data yang dikumpulkan dalam penelitian ini menggunakan metode survei dengan cara menyebarkan kuesioner secara online. Penelitian ini berjenis penelitian kuantitatif dengan menggunakan metode non-probability sampling sebanyak 100 responden, data tersebut kemudian diolah dengan metode regresi linier berganda menggunakan bantuan alat SPSS. Berdasarkan hasil analisis tersebut diketahui bahwa variabel employer branding, reputasi perusahaan, informasi sosial media dan status generasi secara simultan berpengaruh positif terhadap niat melamar pekerjaan generasi milenial dan generasi z. Secara parsial variabel employer branding, reputasi perusahaan dan informasi sosial media berpengaruh positif terhadap niat melamar pekerjaan, sedangkan untuk variabel status generasi secara parsial tidak memiliki pengaruh terhadap niat melamar pekerjaan. Kemudian hasil analisis dalam penelitian ini memiliki variabel yang dominan yaitu variabel informasi sosial media.
THE INFLUENCE OF BANKS SPECIFIC FACTORS, MACRO ECONOMIC FACTORS, AND INDUSTRIAL FACTORS ON NON-PERFORMING FINACING OF SHARIA BANKS IN INDONESIA FOR THE 2013–2022 PERIOD Muhammad Yahya; Abdurrahman Abdurrahman
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14514

Abstract

Indonesia, as a country with the largest Muslim population, requires special attention to sharia banks because these financial institutions can be an alternative that allows people to avoid the practice of usury, which is contrary to sharia financial principles. Through sharia banks, people can access financial services that are in accordance with their religious beliefs. However, this sector faces various types of risks that not only affect its financial well-being, but also endanger the stability of the entire country and are one of the risks of bank financing. Financing problems are a major challenge to the stability of the banking sector. For this reason, this research aims to identify the factors that influence NPF in Islamic commercial banks in Indonesia. on 10 banks listed on the Indonesia Stock Exchange for the 2013-2022 period, and using data analysis methods by applying panel data regression techniques. The research results show that Bank Size, Financing Growth, Bank Diversification, Bank Competition and Inflation have no effect on NPF. On the other hand, Bank Operational Inefficiency, FDR, Bank Profitability, and CAR affect NPF.
Do Tax Aggressiveness And Dividend Policy Affect The Relationship Between Earnings Management And Cost Of Debt? Case In Energy Sector Indonesia Kartika Sitorus; Abdurrahman Abdurrahman; Eka Bertuah; Sapto Jumono
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 04 (2023): November, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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

Abstract

Our study investigates how earnings management affects the cost of debt in energy sector firms on the Indonesian Stock Exchange (IDX) period 2015 to 2021. It further involves mediating and moderating the effect of tax aggressiveness and dividend policy. The Structural Equation Modeling (SEM) approach was used to analyze 315 panel data. We found a negative effect of earnings management and audit quality on the cost of debt. Earnings management is found to have a positive effect on tax aggressiveness, while tax aggressiveness has a negative impact on the cost of debt. Tax aggressiveness mediates earnings management-cost of debt effect exhibiting a negative correlation. Lastly, dividend policy is able to strengthen the effect of earnings management on the cost of debt. This research is intended to provide managerial implications for the companies and creditors regarding the asymmetry of financial report information. Policy implications, particularly for fiscal regulators pertaining to tax aggressiveness and financial services authorities concerned with assessing the capability of prospective debtors.
Financial Performance On Firm Value Mediated By Islamic Performance At Islamic Commercial Banks In Indonesia Gn Qoda'ah; Abdurrahman Abdurrahman
JPS (Jurnal Perbankan Syariah) Vol 4 No 2 (2023): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v4i2.1304

Abstract

This research aims to prove the influence of financial performance on company value, which is mediated by Islamic performance. The method used is panel data regression and path analysis using secondary data from Islamic commercial bank's (ICBs) annual reports in Indonesia. The population in this research is ICBs in Indonesia registered with the Financial Services Authority (FSA) in 2017-2021, totaling 14 ICBs. The sampling technique uses purposive sampling to obtain a sample of 10 ICBs. The research results prove that return on assets (ROA) and capital adequacy ratio (CAR) partially have a positive effect on the sharia maqashid index (SMI). Operational cost operational income (OCOI) partially does not affect SMI and firm value. CAR and SMI partially have a positive effect on firm value. ROA partially does not affect firm value. SMI can mediate the influence of ROA and CAR on firm value, but SMI cannot mediate the influence of OCOI on firm value. This research can complement existing theories and be a reference for Islamic banking in improving the implementation of SMI indicators and for the government in designing Islamic banking performance measurement models integrated with SMI indicators.
Corporate Governance Mechanisms, Gender Diversity, and Firm Value: Environmental Social Governance as Moderating Variable Fransisca Meliana; Abdurrahman Abdurrahman
Binus Business Review Vol. 16 No. 3 (2025): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v16i3.13573

Abstract

The research aimed to analyze the influence of corporate governance mechanisms and gender diversity on firm value, as well as the moderating role of Environmental, Social, and Governance (ESG) in this relationship. Corporate governance mechanisms were proxied by managerial ownership, institutional ownership, the audit committee, and the independent commissioner. The sample was selected using a purposive sampling method, covering 27 companies included in the ESG Leader index on the Indonesia Stock Exchange, with complete Bloomberg ESG data in 2020–2023. The research obtained a total of 108 panel data observations. The research employed moderated regression analysis with panel data using the Fixed Effect Model (FEM), while generalized least squares corrected heteroskedasticity and autocorrelation to ensure robust and efficient estimations. The research results show that simultaneously, corporate governance mechanisms and gender diversity have a significant effect on firm value. However, partially, only managerial ownership, independent commissioner, and ESG score have a significant positive effect. ESG fails to strengthen the relationships between managerial ownership, institutional ownership, and gender diversity and firm value. Instead, it weakens the effects of the audit committee and the independent commissioner. The research employs Bloomberg ESG scores, offering standardized measurement beyond prior self-reported Corporate Social Responsibility (CSR) or sector-specific samples. The implications of the research emphasize the importance of ESG integration in strategic governance and the need to improve the quality of supervision and more substantive gender empowerment in the company’s organizational structure.
Pengaruh Social Media Marketing, Parasocial Interaction Terhadap Purchase Intention Melalui Brand Image Pada Produk Kosmetik Lokal Makeover Saskia Adinda Aini; Abdurrahman Abdurrahman
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3344

Abstract

Industri kecantikan mengalami lonjakan tren "fast beauty" dalam beberapa tahun terakhir. Tren ini mencakup pembuatan dan penjualan produk kecantikan, mulai dari skincare hingga makeup, dalam tempo yang sangat cepat. Tren fast beauty, didukung oleh pengaruh media sosial dan para influencer, menuntut inovasi cepat, harga terjangkau, dan kemudahan akses. Penelitian ini menggunakan metode purposive sampling yang didistribusikan kepada 130 responden yang berdomisili di Tangerang yang merupakan konsumen kosmetik Makeover. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan PLS-SEM dengan bantuan perangkat lunak SmartPLS4. Hasil penelitian menunjukkan bahwa hubungan social media marketing berpengaruh positif terhadap brand image. Hubungan social media marketing tidak berpengaruh secara langsung terhadap purchase intention. Hubungan brand image berpengaruh positif terhadap purchase intention. Sedangkan, terdapat hubungan social media marketing berpengaruh positif terhadap purchase intention melalui brand image sebagai mediator. Selanjutnya, terdapat hubungan parasocial interaction berpengaruh positif terhadap purchase intention.