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Analysis of the Effect of Capital Structure, Corporate Governance and Intellectual Capital on the Possibility of Financial Distressin Coal Mining Companiesin Indonesia and Australia Mutia Fitri Chania; Khaira Amalia Fachrudin; Amlys Syahputra Silalahi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6954

The purpose of this study is to analyze and find out how the influence of capital structure, corporate governance and intellectual capital on the possibility of companies experiencing financial distress in coal mining companies in Indonesia and Australia. The population of this study are coal mining companies listed on the Indonesia Stock Exchange and the Australian Stock Exchange for the 2016-2020 period. The research sample is 18 coal mining companies on the Indonesia Stock Exchange and 18 coal mining companies listed on the Australian Stock Exchange for the 2016-2020 period. The data analysis technique used logistic regression analysis with the SPSS program to test these variables. The evidence proves that (1) capital structure has a significant positive effect on the possibility of companies experiencing financial distress in Indonesian coal mining companies and Australian mining companies, (2) board size has a positive and insignificant effect on the possibility of companies experiencing financial distress in state coal mining companies. Indonesia and has a negative and insignificant effect on Australian mining companies, (3) board composition has a negative and insignificant effect on the possibility of companies experiencing financial distress in Indonesian state coal mining companies and has a positive and insignificant effect on Australian mining companies, (4) audit committee has a negative and insignificant effect on the possibility of the company experiencing financial distress at the Indonesian state coal mining company and a positive and significant effect on the company Australian mining companies, (5) remuneration committee has a positive and insignificant effect on the possibility of companies experiencing financial distress in Indonesian coal mining companies and negative and significant effects on Australian mining companies, (6) intellectual capital (VAIC) has a negative and insignificant effect on the possibility of the company experiencing financial distress in a coal mining company from Indonesia to the state of Australia

Analysis of the Influence of Gearing rasio on Company Value, with Return on Assets as Intervening Juli Meliza; Khaira Amalia Fachrudin
Edunomics Journal Vol. 5 No. 1 (2024): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v5i1.12333

This research aims to determine the effect of gearing ratio on company value, with ROA as an intervening, at Gail Ltd. Quantitative approach using path analysis. The sample used in this research is the financial report of the company Gail Ltd. 2019-2022 period. Financial report data is obtained from the company website. The results of this research show that the Gearing ratio has a negative influence on ROA and Tobins' Q, and ROA has a positive influence on Tobins' Q.

PERAN MEDIASI IMPLEMENTASI SAP BERBASIS AKRUAL TERHADAP EFEKTIFITAS IKLIM KOMUNIKASI DAN KINERJA SIPKD Asrini, Asrini; Musnaini, Musnaini; Wita Juwita Ermawati; Khaira Amalia Fachrudin; Juanda, Juanda; Conchita Valentina Latupapua
Develop Vol 8 No 1 (2024)
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/dev.v8i1.7350

This study aims to explain the role of accrual-based SAP implementation in mediating the influence of communication climate antecedents that affect the performance of regional financial management information systems directly and indirectly. the research approach uses quantitative, with random sampling techniques distributing 100 questionnaires to employees of the planning and finance sections in 10 Jambi Regional Government Organizations. data analysis Path Least Square with SMARTPLS software. the results of these findings indicate that the climate directly affects SIPKD Performance unaccepted, while indirectly accepted full mediation. This shows that the role of mediation is key to SIPKD performance in local government. further research can develop hypotheses on the simultaneous influence of the communication climate and the implementation of accrual-based SAP on SIPKD performance.

Prediksi Financial Distress pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Tahun 2015-2017 Aritonang, Ermi Dianta; Khaira Amalia Fachrudin
Majalah Iptek Politeknik Negeri Medan Polimedia Vol. 26 No. 04 (2023): Edisi November
Publisher : Politeknik Negeri Medan

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

Penelitian ini bertujuan untuk mengetahui dan menganalisis membuktikan dan menguji perbedaan hasil status kesehatan antara model Prediksi Altman Z-Score, Springate, Zmijewski, Grover dan Fachrudin. Pada Perusahaan Manufaktur sektor industri Barang Konsumsi Periode 2015-2017. Sampel diambil dengan metode purposive sampling. Dari 37 perusahaan yang terdaftar, terdapat 31 perusahaan yang memenuhi kriteria. Teknik pengumpulan data dengan cara mengumpulkan informasi yang dibutuhkan dari laporan keuangan perusahaan yang diunduh dari www.idx.co.id. Teknik analisis data yang digunakan adalah Multiple Discriminant Analysis. Uji hipotesis menggunakan uji Uji Kruskal Wallis H dan Uji Akurasi. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan antara metode Altman Z-Score, Springate, Zmijewski, Grover, dan Fachrudin dalam memprediksi kebangkrutan perusahaan. Hal tersebut dapat dilihat dari nilai probabilitas seluruh metode yang lebih kecil dari 0,05 yaitu 0,00. Uji akurasi menunjukkan metode Altman, Springate, Zmijewski, Grover dan Fachrudin memiliki tingkat akurasi yang berbeda-beda yaitu masing-masing 83,87%, 98,92%, 97,85%, dan 92,47%. Tingkat akurasi yang tinggi didapatkan oleh metode Zmijewski, dan Grover yaitu masing-masing sebesar 98,92% dan 97,85%. Hal ini bermakna metode Zmijewski lebih disarankan bagi perusahaan ataupun investor dalam menilai kondisi keuangan perusahaan manufaktur untuk mengambil keputusan. Kesimpulannya yaitu terdapat perbedaan antara metode Altman Z-Score, Springate, Zmijewski, Grover, dan Fachrudin. Dan metode prediksi yang memiliki tingkat akurasi tertinggi yaitu metode Zmijewski dan Fachrudin.

Operational Excellence for Innovative and Purposeful Business for Student Study Of Independent Project at Pt Paragon Technology And Innovation to Create Business Plan Baby Skincare Luis Fernando Sihombing; Amlys Syahputra Silalahi; Khaira Amalia Fachrudin; Beby Kendida Hasibuan
Journal Of Management Analytical and Solution (JoMAS) Vol. 2 No. 2 (2022): Journal of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

This study aims to determine operational excellence for innovative and purposeful business for students of independent projects at PT Paragon Technology and Innovation. The type of research used is descriptive analysis method with a qualitative approach. The data used in the form of primary data and secondary data. The final project of joining this Independent Project is implemented into an innovative and purposeful business to create amore natural rich cream, a baby skincare business with natural ingredients and innovating by replacing parabens with leuconostoc fermented as a first bio representative first in Indonesia. Human resource management strategy of study of independent project in this Amore Natural Rich Cream business by applying manpower planning. Where manpower planning is a plan for recruiting human resources in this business by taking into account the qualifications and number of workers needed to make this business run and according to plan. Strategic leadership Students from this business plan is to apply pestel analysis by monitoring the business environment before the business is launched which is seen from the Political, Economic, Social, Technological, Environmental, and Legal aspects. In addition to the PESTEL analysis, it also performs a porters five force. Supply chain management is implemented concept of plan, source, make, deliver, store and customer as well as analyzing demand and production planning. The financial aspect of this business plan is by conducting an investment analysis of the results obtained that this business requires an initial investment as the overall working capital for this business where all this investment is borne 100% from PT Paragon Technology and Innovation. From the results and discussions that have been carried out the investment assessment shows that the discounted payback period (DPP) of the investment plan is 2 years 5 months where investors set a maximum payback period of 4 year. The net present value (NPV) of the investment plan has a positive value of Rp3.358.277.304. The IRR value of the investment plan is 25% greater than the required interest rate of 15The profitability Index (PI) of the investment plan is greater than 1 (PI > 1). From the investment analysis investment business plan baby skincare is profitable if implemented.

Analysis of Factors Affecting the Stock Prices of Consumer Goods and Trade And Service Sectors on the Indonesia Stock Exchange Muhammad Iqbal Harahap; Isfenti Sadalia; Khaira Amalia Fachrudin
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.775

The purpose of this research is to examine the variables that affect stock prices in the commerce and service and consumer products industries that are listed on the Indonesia Stock Exchange. This research study is quantitative in nature. The information was taken from annual and financial reports that were posted on the websites of the individual companies as well as the Indonesia Stock Exchange's official website (www.idx.co.id). The population consists of all 137 consumer products, commerce, and service businesses that were listed on the Indonesia Stock Exchange between 2009 and 2013. Seventy-seven businesses satisfied the sample requirements based on preset criteria. Multiple linear regression analysis was used to examine the data. The findings demonstrate that the three sets of variables—systematic risk, macroeconomic indicators, and firm fundamentals—all significantly and favorably affect stock prices at the same time. Stock prices are positively and significantly impacted by the following factors, in part: Return on Equity (ROE), Earnings per Share (EPS), Book Value (BV), Net Profit Margin (NPM), and inflation. In contrast, the market beta, GDP, exchange rate, and BI rate have no discernible effects, but the debt to equity ratio (DER) has a negative and substantial influence. With an Adjusted R Square value of 62.4%, the study's independent variables may account for a significant portion of stock price fluctuations, with additional factors outside the model influencing the remaining 37.6%.

ANALYSIS OF FACTORS INFLUENCING THE PERFORMANCE OF NATIONAL PRIVATE BANKING IN INDONESIA, MODERATED BY THE USE OF FINTECH Maretta Yuraska Sinulingga; Khaira Amalia Fachrudin; Nisrul Irawati
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 4 (2025): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i4.3618

The purpose of this study is to analyze the "Analysis of Factors Influencing the Performance of National Private Banking in Indonesia, Moderated by the Use of Fintech." The data collected in this study are secondary data, gathered from the financial reports of national private banks for the 2020-2024 period. The sample in this study is 140. This study uses quantitative data. The data analysis technique used panel data regression analysis with the help of eViews software. The test results show that the Loan to Deposit Ratio has a significant effect on Return on Assets at National Private Banks in Indonesia. Operating Expenses/Operating Income has a significant effect on Return on Assets at National Private Banks in Indonesia. Non-performing Loans have a significant effect on Return on Assets at National Private Banks in Indonesia. The Loan to Deposit Ratio and Operating Expenses/Operating Income have a significant effect on Return on Assets, with fintech as a moderating variable. Non-performing Loans do not have a significant effect on Return on Assets, with fintech as a moderating variable at National Private Banks in Indonesia.

Analysis of the Influence of Life Cycle, Investment Opportunity Set, Profitability, Leverage, and Free Cash Flow Equity on Dividend Policy in Property, Real Estate, and Building Construction Companies on the Indonesia Stock Exchange Nur Aisyah Fitri; Khaira Amalia Fachrudin; Syahyunan
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.14746

The purpose of this study is to examine how dividend policy is affected by life cycle, investment opportunity set, profitability, leverage, and free cash flow equity in companies that are listed on the Indonesia Stock Exchange and are involved in property, real estate, and building construction. In this study, the Panel Data Regression Model with Random Effect Model is used. The findings indicate that life cycle has a significant and beneficial impact on dividend policy, whereas leverage has a significant and negative impact at a significance level of 0.05. At a significance level of 0.1, profitability, on the other hand, exhibits a positive and significant influence. However, there is a slight but favorable impact on dividend policy from free cash flow equity and investment opportunity set.

ANALYSIS OF THE EFFECT OF CO2 EMISSION DISCLOSURE, ENVIRONMENTAL PERFORMANCE, CAPITAL INTENSITY, SOCIAL PERFORMANCE, AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Rini Oktaria; Erlina; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4287

The purpose of this study is to analyze the effect of CO2 emission disclosure, environmental performance, capital intensity, social performance, and company size on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with secondary data for a period of 5 years. The research population consisted of 63 companies using purposive sampling techniques, resulting in a sample of 17 data points used with panel data regression estimation analysis techniques. The results of this study indicate that CO2 emissions disclosure affects financial performance; environmental performance affects financial performance; capital intensity affects financial performance; environmental performance does not affect financial performance; and company size affects financial performance.

Operational Excellence for Innovative and Purposeful Business for Student Study Of Independent Project at Pt Paragon Technology And Innovation to Create Business Plan Baby Skincare Luis Fernando Sihombing; Amlys Syahputra Silalahi; Khaira Amalia Fachrudin; Beby Kendida Hasibuan
Journal Of Management Analytical and Solution (JoMAS) Vol. 2 No. 2 (2022): Journal of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v2i2.8722

This study aims to determine operational excellence for innovative and purposeful business for students of independent projects at PT Paragon Technology and Innovation. The type of research used is descriptive analysis method with a qualitative approach. The data used in the form of primary data and secondary data. The final project of joining this Independent Project is implemented into an innovative and purposeful business to create amore natural rich cream, a baby skincare business with natural ingredients and innovating by replacing parabens with leuconostoc fermented as a first bio representative first in Indonesia. Human resource management strategy of study of independent project in this Amore Natural Rich Cream business by applying manpower planning. Where manpower planning is a plan for recruiting human resources in this business by taking into account the qualifications and number of workers needed to make this business run and according to plan. Strategic leadership Students from this business plan is to apply pestel analysis by monitoring the business environment before the business is launched which is seen from the Political, Economic, Social, Technological, Environmental, and Legal aspects. In addition to the PESTEL analysis, it also performs a porters five force. Supply chain management is implemented concept of plan, source, make, deliver, store and customer as well as analyzing demand and production planning. The financial aspect of this business plan is by conducting an investment analysis of the results obtained that this business requires an initial investment as the overall working capital for this business where all this investment is borne 100% from PT Paragon Technology and Innovation. From the results and discussions that have been carried out the investment assessment shows that the discounted payback period (DPP) of the investment plan is 2 years 5 months where investors set a maximum payback period of 4 year. The net present value (NPV) of the investment plan has a positive value of Rp3.358.277.304. The IRR value of the investment plan is 25% greater than the required interest rate of 15The profitability Index (PI) of the investment plan is greater than 1 (PI > 1). From the investment analysis investment business plan baby skincare is profitable if implemented.

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