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All Journal Fokus Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengembangan Wiraswasta Jurnal Ilmiah Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) MANAZHIM Indonesian Journal of Accounting and Governance Jurnal Pendidikan dan Konseling Jurnal Manajemen Kewirausahaan Cakrawala Repositori Imwi Jurnal Scientia AMAR (Andalas Management Review) AKSELERASI: Jurnal Ilmiah Nasional Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) MASTER: Jurnal Manajemen Strategik Kewirausahaan Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi GoodWill Journal of Economics, Management, and Accounting Indonesian Journal of Accounting and Governance
Susanti Widhiastuti
Universitas IPWIJA
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Return on Asset sebagai Pemediasi Pertumbuhan Aset dan Net Profit Margin Terhadap Return Saham: Return on Assets as a Mediator for Asset Growth and Net Profit Margin on Share Returns Utomo, Kukuh Hadi; Widhiastuti, Susanti; Andriyani, Meli
MASTER: Jurnal Manajemen Strategik Kewirausahaan Vol. 4 No. 1 (2024): MASTER: Jan 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/master.v4i1.1603

Abstract

Penelitian ini bertujuan mengukur pengaruh ROA dalam memediasi Pertumbuhan Aset dan NPM terhadap Return Saham. Data berupa sekunder yang berjumlah 55 data dari 11 laporan keuangan tahunan perusahaan sektor transportasi yang terdaftar di BEI. Jenis metode yang digunakan kuantitatif dengan teknik pengambilan purposive sampling. Uji statistika memakai taraf 5% pengujian yang diolah menggunakan aplikasi SmartPLS3. Hasil penelitiannya diperoleh Pertumbuhan Aset tidak berpengaruh terhadap ROA dan Return Saham. NPM berpengaruh terhadap ROA tetapi tidak berpengaruh terhadap Return Saham. ROA tidak mampu memediasi Pertumbuhan Aset dan NPM terhadap Return Saham. Penelitian ini membuktikan satu hal yang utama yaitu variabel ROA tidak mampu memediasi variabel Pertumbuhan Aset dan NPM terhadap Return Saham. Selain itu, hasil lainnya membuktikan variabel NPM berpengaruh terhadap ROA. Hasil ini hendaknya dijadikan bahan evaluasi perusahaan agar memperhatikan rasio NPM yang dimilikinya karena variabel ini mampu mempengaruhi Return Saham. Para investor juga disarankan untuk menganalisa terlebih dahulu rasio NPM yang dimiliki perusahan sebelum melakukan investasi. This research aims to measure the influence of ROA in mediating Asset Growth and NPM on Stock Returns. The data is secondary, totaling 55 data from 11 annual financial reports of transportation sector companies listed on the IDX. The method used is quantitative with a purposive sampling technique. Statistical tests use a 5% testing level which is processed using the SmartPLS3 application. The research results showed that Asset Growth did not affect ROA and Stock Returns. NPM affects ROA but does not affect Stock Returns. ROA is unable to mediate Asset Growth and NPM on Stock Returns. This research proves one main thing, namely that the ROA variable is unable to mediate the Asset Growth and NPM variables on Stock Returns. Apart from that, other results prove that the NPM variable affects ROA. These results should be used as material for company evaluation so that they pay attention to their NPM ratio because this variable can influence stock returns. Investors are also advised to first analyze the company's NPM ratio before investing.
Pengaruh Likuiditas, Profitabilitas, dan Leverage Terhadap Return Saham dengan Nilai Perusahaan sebagai Varibel Intervening pada Perusahaan Tambang Batubara Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 Zulfikar, Rachmat Hidayat; Widhiastuti, Susanti
Jurnal Neraca Peradaban Vol. 4 No. 1 (2024): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v4i1.381

Abstract

Penelitian ini berfokus pada pengaruh Likuiditas, Profitabilitas, dan Leverage terhadap Return Saham dengan Nilai Perusahaan sebagai Variabel Intervening pada Perusahaan Tambang Batubara yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Penelitian menggunakan data sekunder dari laporan keuangan tahunan perusahaan-perusahaan pertambangan batubara di BEI. Analisis data dilakukan menggunakan regresi linear berganda dengan SPSS, memeriksa hubungan antara variabel independen dan dependen, termasuk uji normalitas, outlier, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan tidak ada pengaruh signifikan antara Likuiditas, Profitabilitas, dan Leverage terhadap Return Saham dan Nilai Perusahaan. Ini menandakan bahwa faktor-faktor ini, meskipun sering dianggap penting dalam analisis keuangan, tidak memberikan pengaruh yang kuat terhadap hasil akhir perusahaan dalam studi ini. Temuan ini menantang asumsi konvensional dalam literatur keuangan dan menyarankan bahwa faktor lain mungkin berperan lebih signifikan dalam menentukan Return Saham dan Nilai Perusahaan. Penelitian ini menambahkan wawasan baru bahwa dalam konteks spesifik sektor pertambangan batubara di Indonesia, variabel tradisional keuangan mungkin tidak selalu menjadi penggerak utama kinerja keuangan perusahaan. Hasil ini membuka peluang bagi penelitian lebih lanjut untuk mengeksplorasi faktor lain yang mungkin lebih relevan atau berpengaruh dalam konteks pasar dan industri tertentu. Penelitian ini juga menekankan pentingnya mempertimbangkan faktor eksternal, seperti kondisi pasar dan inovasi, dalam strategi keuangan perusahaan.
Pengaruh Mutasi Kerja, Beban Kerja, Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening Di Kantor Bpjs Ketenagakerjaan Cabang Depok, Bogor Cileungsi Dan Bogor Kota Fatimah, Asri; Widhiastuti, Susanti
Jurnal Pajak dan Bisnis Vol 5 No 2 (2024): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v5i2.229

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari variabel Mutasi Keria dan Beban Kerja terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening di DI Kantor BPJS Ketenagakerjaan Cabang Depok, Bogor Cileungsi Dan Bogor Kota. Dalam penelitian ini menggunakan metode analisis kuantitatif. Persepsi responden merupakan data kualitatif yang akan diukur dengan suatu skala sehingga hasilnya berbentuk angka. Selanjutnya angka atau skor tersebut diolah dengan metode statistik. Model penelitian yang akan digunakan dalam penelitian ini adalah model analisis regresi untuk menguji hipotesis yang diajukan digunakan teknik path analysis (analisis jalur) menggunakan program SPSS 25.0. Pengambilan sampel mengunakan metode slovin yang menghasilkan sampel sebanyak 76 orang yang digunakan sebagai responden. Uji vang dilakukan untuk menguji instrumen penelitian adalah uji validitas, uji reliabilitas dan uji asumsi klasik, Uji Multi Kolinieritas, Uji Heterokedastisitas dan Uji Analivis Jalur (Path Analséy). Hasil penelitian menunjukkan bahwa mutasi kerja, beban kerja berpengaruh signifikan terhadap kepuasan kerja, mutasi kerja dan kepuasan kerja berpengaruh signifikan terhadap kineria karvawan sementara itu beban kerja tidak berpengaruh signifikan terhadap kincria karvawan. Mutasi kerja dan Beban Kerja tidak berpengaruh terhadap kinerja karyawan melalui kepuasan kerja sebagai variabel intervening.
Analisis Tagline Shopee, Kualitas Informasi & Harga Terhadap Keputusan Pembelian Online Dengan Kepuasan Pelangan Sebagai Variabel Intervening Di Cileungsi Remilo Susanti; Susanti Widhiastuti
Cakrawala Repositori IMWI Vol. 6 No. 4 (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.v6i4.434

Abstract

Peneliti ini bertujuan untuk menganalisis tagline shopee, kualitas informasi & harga terhadap keputusan pembelian online dengan kepuasan pelangan variable intervening di cileungsi. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini yaitu warga cileungsi. Metode pengumpulan data mengunakan kuesioner. Teknik analisis data mengunakan uji instrumen, uji asumsi klasik. Dan uji regresi linier ganda mengunakan SPSS 27. Hasil penelitian ini menunjukan bahwa kualitas informasi, harga berpengaruh secara positif signifikan terhadap keputusan pembelian, sedangkan tagline berpengaruh secara positif signifikan terhadap keputusan pembelian, kepuasan pelangan berpengaruh secara positif signifikan terhadap keputusan pembelian
The Effect of Asset Growth on Company Profitability with Sales Growth and Leverage as Supporting Variables Hadi Utomo, Kukuh; Widhiastuti, Susanti
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1194

Abstract

A method commonly employed to assess a company's proficiency in generating profits involves the calculation of its profitability ratio. This ratio, in turn, can be affected by various factors, such as the growth of assets, sales expansion, and the level of leverage. The study utilised a population of 89 samples drawn from 18 retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) over the period from 2018 to 2022. This research is characterised as explanatory in nature, employing a quantitative approach and utilising purposive sampling criteria. The data collection was conducted through a combination of literature reviews and observational studies, with the testing method involving multiple linear regression analysis, which was performed using the IBM SPSS version 20 software. (1) Partially asset growth has no effect on profitability; (2) Partially sales growth has no effect on profitability; and (3) Partially leverage affects profitability. Based on these findings, the authors suggest that company management should give due consideration to the leverage factor, as it has been demonstrated to have a significant impact on the company's profitability.
How Diversification Moderates the Impact of Intellectual Capital, Capital Structure, and Operating Costs on Financial Performance in the IDX Food and Beverage Sector (2017-2022) Husnaini, Husnaini; Widhiastuti, Susanti
MANAZHIM Vol 7 No 1 (2025): FEBRUARY
Publisher : Manajemen Pendidikan Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/manazhim.v7i1.5412

Abstract

This study explores how the Diversification Strategy mediates financial outcomes associated with Intellectual Capital, Capital Structure, and Operational Costs. The population comprised food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Samples were selected via purposive sampling from fifteen different companies. Data were sourced secondarily from the IDX Website. Moderate Regression Analysis (M.R.A.) was conducted using SmartPLS software version 3.0, with a significance level set at α (alpha) 0.05 in this research. It was demonstrated that Intellectual Capital and Capital Structure impact financial performance. Conversely, neither Operational Costs nor Diversification Strategy influence the company's bottom line. According to the study's findings, aspects of financial performance related to intellectual capital, capital structure, and operational expenses are unaffected by the diversification approach.
The Influence of Work-Life Balance and Work Environment on Employee Performance with Work Stress as Moderation at PT. Cakrawala Andalas Television (ANTV) Rachmayanti; Susanti Widhiastuti
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

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

Abstract

This research aims to analyze the influence of work-life balance and work environment on employee performance with work stress as a moderating variable at PT Cakrawala Andalas Television (ANTV). Data was obtained through employee surveys and analyzed using partial tests and Moderated Regression Analysis (MRA). The research results show that work-life balance has a positive and significant effect on employee performance, indicating that balance between work and personal life increases productivity. The work environment also has a significant influence, highlighting the importance of creating a conducive work atmosphere.  Job stress was found to have a direct influence on employee performance and acts as a moderator that strengthens the relationship between work-life balance and performance. The interaction between the work environment and work stress also has a positive impact on performance. These findings highlight the importance of stress management, work environment development, and strategic work-life balance programs to support employee performance on an ongoing basis. This research provides a practical contribution for companies in designing policies to optimize human resources.
Determinan Struktur Modal, Growth Sales, Total Assets Turnover Dalam Nilai Perusahaan Terhadap Profitabilitas Sebagai Intervening Sektor Pharmaceuticals & Health Care Research Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Kamil, Ikhsanul; Widhiastuti, Susanti
Jurnal Pajak dan Bisnis Vol 6 No 1 (2025): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v6i1.304

Abstract

Assets Turnover terhadap Nilai Perusahaan dengan Profitabilitas sebagai Intervening sektor Pharmaceuticals & Health Care Research yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Populasi yang terdapat pada penelitian ini adalah perusahaan sektor Pharmaceuticals & Health Care Research yang terdaftar di Bursa Efek Indonesia (BEI) selama periode pengamatan 2018 – 2022. Pemilihan sampel menggunakan teknik purposive sampling. Jumlah sampel yang diperoleh 10 perusahaan. Penelitian ini menggunakan data sekunder yang didapatkan dari laporan keuangan perusahaan sampel yang diperoleh melalui website resmi Bursa Efek Indonesia (BEI) www.idx.co.id. Hasil penelitian ini menemukan bahwa Growth Sales berpengaruh signifikan terhadap Nilai Perusahaan. Struktur Modal, Total Assets Turnover dan profitabilitas tidak berpengaruh signifikan terhadap Nilai Perusahaan. Hasil pengujian Intervening menunjukan bahwa Profitabilitas tidak mampu intervening variable Struktur Modal, Growth Sales dan Total Assets Turnover terhadap Nilai Perusahaan.
The Effect of Profitability, Liquidity, Size and GCG on the Value of Companies Moderated by Capital Structure Fauziah, Layla; Widhiastuti, Susanti
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18429

Abstract

This research aims to explore the role of capital structure in moderating the effects of profitability, liquidity, company size, and good corporate governance on firm value. The study focuses on companies consistently listed in the LQ45 index on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Using a purposive sampling method, a total of 25 companies were selected as the sample. Secondary data for the study were obtained from the financial reports of these companies, available on the official website of the IDX. The analysis was carried out using the SEM-PLS method with the Warp-PLS 8.0 software at a 95% confidence level. The results reveal that profitability and liquidity have a significant effect on firm value, while company size and good corporate governance show no significant influence. Furthermore, the capital structure positively and significantly moderates the relationship between profitability and good corporate governance with firm value but does not moderate the effects of liquidity and company size on firm value.
The Influence of Profitability, Intellectual Capital, and Investment Decisions on Company Value with Company Size as a Moderating Variable Yuyun Yunaningsih; Susanti Widhiastuti
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/zp4qe272

Abstract

This study investigates the influence of profitability, intellectual capital, and investment decisions on firm value, with firm size as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) via WarpPLS 8.0, the study analyzes secondary data from 45 firms. The results indicate that profitability and intellectual capital have a significant positive effect on firm value. In contrast, investment decisions exhibit a negative but statistically insignificant effect. Furthermore, firm size significantly moderates the relationship between the three independent variables and firm value, strengthening the influence of profitability, intellectual capital, and investment decisions. These findings support the signaling theory and resource-based theory, emphasizing the strategic importance of profitability and intangible assets in enhancing firm value. The study contributes to the literature by providing empirical evidence on the role of firm size as a moderator in the Indonesian property sector. Recommendations are proposed for managerial decision-making, particularly in optimizing profitability, intellectual capital management, and investment strategies.
Co-Authors Antonius Mudhita Kumara Bilqis Zamzamiria Putri Sukarya Bobby Ekasaputra Efrida Yeni Eftianto, Eftianto Estuti Fitri Hartini Farida Achmad Fatimah, Asri Fauziah, Layla Hadi Utomo, Kukuh Harini Abrilia Setyawati Hernawati Chotib husnaini, husnaini Jhoni Iskandar Kamil, Ikhsanul Kartika Cahya Kencana Kencana, kartika Cahya Kumara, Antonius Mudhita Lestariningsih, Suprihatin Meli Andriyani Muhammad Rivai Mulyati Mulyati Rachmayanti Rakhmat Fitrayudha Sandinanto Rama Satrya Nugraha Remilo Susanti Rusfian, Rusfian Seni Andriyani Solly Aryza Sugiyarto, Alfian Utomo, Kukuh Hadi Yuyun Yunaningsih Zulfikar, Rachmat Hidayat