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Purwaningsih, Eny
Universitas Esa Unggul
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PENGARUH MODAL KERJA BERSIH, PERTUMBUHAN PENJUALAN DAN TINGKAT UTANG TERHADAP PROFITABILITAS Erlina, Erlina; Purwaningsih, Eny
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3300

Abstract

Tujuan dilakukannya riset ini yaitu untuk menganalisa pengaruh modal kerja bersih, pertumbuhan penjualan dan tingkat utang terhadap profitabilitas. Terdapat variabel independen diantaranya modal kerja bersih memakai Net Working Capital, pertumbuhan penjualan menggunakan perbandingan penjualan tahun saat ini dikurangi penjualan tahun sebelumnya dan dibagi penjualan tahun sebelumnya, dan tingkat utang memakai Debt to Asset Ratio, serta variabel kontrol memakai ukuran perusahaan dengan logaritma natural keseluruhan aset serta variabel dependennya profitabilitas memakai Return On Equity. Sampel pada riset disini entitas sub sektor makanan dan minuman tercatat di Bursa Efek Indonesia periode 2018-2022 dengan metode non-purposive sampling. Pada riset ini terdapat 15 entitas yang mendukung kriteria sampel riset, sehingga didapatkan sebanyak 75 data laporan keuangan. Selanjutnya, hipotesis diuji dengan uji F, uji t serta koefisien determinasi. Uji riset memakai analisa regresi berganda dengan model persamaan regresi berganda. Berdasar temuan pengujian diketahui modal kerja bersih tidak berdampak pada profitabilitas, pertumbuhan penjualan berdampak positif pada profitabilitas dan tingkat utang berdampak negatif pada profitabilitas serta variabel kontrol ukuran perusahaan tidak berdampak terhadap profitabilitas pada entitas sub sektor makanan dan minuman tercatat di Bursa Efek Indonesia tahun 2018-2022.
The Effect of Capital Structure, Liquidity, Company Size, and Inventory Turnover on Profitability Fida Isti Qur’ani; Eny Purwaningsih
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 5 No. 2 (2022): ENDLESS : International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

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

Abstract

One indicator of a company's financial position is the company's Profitability. In this case, Profitability is more vital than profit or profit because high profits are not because a firm size has been doing work efficiently. In addition, industries that have high profits can more easily find investors who invest in developing their businesses. On the other hand, low Profitability makes it difficult for companies to get investors. Therefore, Profitability affects a company's survival, so the aim of this research is to empirically understand the effect of capital structure, liquidity, firm size, and inventory turnover on Profitability either partially or simultaneously in manufacturing companies in various industrial sectors listed on the BEI. During 2018-2020. The implementation of this research uses a type of causal research to understand the relationship between cause and effect on two or more variables. The sample in the implementation of this research is the various industrial sector manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020 through the purposive sampling method. 13 companies meet the research sample criteria, so the sample is 39 financial reporting. This research method uses multiple regression analysis. The research results indicate a significant effect of the liquidity variable (Current Ratio) and firm size variable (Firm Size) on Profitability. At the same time, the variables of capital structure (Debt to Equity Ratio) and inventory turnover (Inventory Turnover Ratio) do not significantly affect Profitability. Simultaneously there is the influence of the variables of capital structure (Debt to Equity Ratio), liquidity (Current Ratio), firm size (Firm Size), and inventory turnover (Inventory Turnover Ratio) on Profitability.
Pengaruh Profitabilitas, Tingkat Utang Dan Rasio Kecukupan Modal Terhadap Harga Saham Purwaningsih, Eny; Ninik Mulyani
JURNAL ILMIAH RESEARCH STUDENT Vol. 1 No. 1 (2023): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v1i1.27

Abstract

Riset ini bertujuan untuk mengetahui pengaruh profitabilitas, tingkat utang, dan rasio kecukupan modal terhadap harga saham pada entitas perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2021. Dalam penelitian ini variabel independen yang digunakan, yaitu profitablitas yang diproksikan oleh Return On Asset (ROA), tingkat utang yang diproksikan oleh Debt to Equity Ratio (DER), dan rasio kecukupan modal yang diproksikan dengan perbandingan ekuitas dengan aset tertimbang menurut risiko, dan variabel dependen, yaitu harga saham memakai harga penutupan (31 Mei t+1) berasal dari www.idx.co.id. Pada riset disini terdapat 25 entitas mendukung kriteria dari keseluruhan pengamatan ada 100 data memakai objek riset pada entitas perbankan tercatat diBEI selama 2018-2021. Metode analisis data yang digunakan, yaitu analisis regresi linear berganda dengan program SPSS. Hasil penelitian menunjukan bahwa variabel profitabilitas, tingkat utang, dan rasio kecukupan modal berdampak secara simultan pada harga saham di entitas perbankan tercatat diBEI periode 2018-2021. Temuan riset uji parsialnya menjelaskan profitabilitas dan rasio kecukupan modal berdampak positif pada harga saham. Tingkat utang tidak berdampak pada harga saham.
a, the Pengaruh Profitabilitas, Intensitas Modal dan Kompetensi Komisaris Independen Terhadap Penghindaran Pajak Purwaningsih, Eny; Mardiana, Anis
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.53

Abstract

Tax avoidance is a right that does not violate the law (legal), but on the government side, tax avoidance is undesirable becauseit will reduce revenue for the state. so that the purpose of this study is to find out empirically about the effect of profitability,capital intensity, and competence of independent commissioners on tax avoidance either partially or simultaneously in food andbeverage manufacturing sub-sector companies listed on the Indonesia Stock Exchange in the 2016-2020 period. This studyuses a type of causal research which is used to determine the relationship between cause and effect on two or more variables. Thesample in this study is a manufacturing company in the food and beverage sub-sector listed on the Indonesia Stock Exchangefor the 2016-2020 period using the purposive sampling method. There are 14 companies that meet the criteria of the researchsample, so the sample is 70 financial statements. The results showed that partially there was a significant and significant effectof the profitability and capital intensity variables on tax avoidance, while the independent commissioner's competence variablehad no effect on tax avoidance. Simultaneously there is an effect of profitability, capital intensity, and competence of independentcommissioners on tax avoidance.
Pengaruh pertumbuhan Aset, Leverage, ukuran perusahaan dan Profitabilitas terhadap kebijakan Dividen Fatiyah, Riska Nurul; Purwaningsih, Eny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2134

Abstract

The ideal dividend policy divides current payouts and long-term growth equally. Thus, the purpose of this research is to determine the impact of asset growth, leverage, firm size, and profitability on empirical dividend policy for companies in the food and beverage subsector listed on the Indonesia Stock Exchange, either partially or concurrently, during 2016 until 2020. This analysis uses the form comparative causal analysis to determine the relationship correlation two or many variables. Purposive sampling was used to choose manufacturers with in food and beverage subsector that were posted here on Indonesia Stock Exchange between 2016-2020 as samples for this study. Obtained 8 corporations which meet qualifications for the research sample, then the sample can be obtained 40 financial statements. This research method uses multiple regression analysis. The results partially prove that the profitability variable (NPM) on dividend policy has had a positive and significant effect, other variables of asset growth (AG) and leverage (DER) have a negative and significant effect on dividend policy, and firm size (SF) have had no effect on dividend policy. Simultaneously, there influence for the variables on asset growth (AG), leverage (DER), firm size (SF), and profitability (NPM) for dividend policy was obtained..
Pengaruh profitabilitas, likuiditas, leverage, dan ukuran perusahaan terhadap nilai perusahaan Murti, Anissa Ulfianti; Purwaningsih, Eny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.09 KB) | DOI: 10.32670/fairvalue.v5i2.2135

Abstract

Currently maximizing the company has become the goal of every company. This can be seen from the value of the stock, if the value of the stock is high then the value of the company will be good. This research aims to determine the effect of profitability, liquidity, leverage, and firm size on firm value. The method used in this research is causal analysis, two or more variables to determine the correlation between the two. The sampling technique used is purposive sampling. The data used in this research is secondary data obtained from the Indonesia Stock Exchange. This research uses 70 sample data from 14 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The data analysis method used is multiple linear regression analysis. The test results show that profitability, liquidity, leverage, and firm size simultaneously affect firm value in the food and beverage sub-sector. Partially, profitability has a significant and positive effect on firm value, liquidity has a significant and positive effect on firm value, leverage has no effect on firm value, and firm size has a significant and positive effect on firm value.
Pengaruh agunan dan profitabilitas terhadap tingkat hutang perusahaan dimoderasi oleh umur perusahaan Nikolas, Samuel; Purwaningsih, Eny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2136

Abstract

The capital structure is reflected in the ratio of total debt (short-term plus long-term) to total assets. Leverage is a comparison between a company's long-term funding between long-term debt and total assets. The level of debt is important for the company's business continuity, when the company experiences a funding deficit after using its own capital, the company will use debt as a source of funds from outside the company. There are factors that can affect debt levels such as COL, AGE and NPM. This study was conducted to determine the effect of COL and NPM moderated by the age of the company on the level of company debt. The gap theory in this study is that there are differences in results in profitability variables so that researchers are interested in re-examining to see the results. The population of this study used companies in the various industries sector for the 2016-2020 period amounted to 44 companies and the sample obtained was 11 companies using purposive sampling techniques. The analysis in this study used descriptive statistics, then the pituitary test used moderation regression analysis. The results of this study indicate that partially collateral has a negative effect on the level of debt, profitability has no effect on the level of debt, the age of the company strengthens the effect of collateral on the level of debt and the age of the company does not moderating the effect of profitability on debt levels.
Pengaruh Pertumbuhan Penjualan, Leverage, dan Kompetensi Komisaris Independent terhadap penghindaran pajak Ariesta, Priscilla Gareen; Purwaningsih, Eny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2665

Abstract

Because of the advancement of the globalization era and the international trade economy, domestic taxpayers frequently invest some of their capital abroad. This study aims to examine and determine the effect of sales growth, debt levels, and the competence of independent commissioners on tax evasion, both partially and simultaneously, in property and real estate companies listed on the Indonesia Stock Exchange in the 2016–2020 period. Research uses the causal type to determine the relationship between cause and effect for two or more variables. There are 12 companies for 5 years that meet the research sample criteria, so the sample used is 36 financial statements. Partially, this research has found a positive effect of the sales growth variable on tax evasion; the leverage variable has a negative effect on tax evasion; and the independent commissioner's competence variable has no effect on tax evasion. However, simultaneously, the variables of sales growth, debt levels, and independent commissioners have an influence on tax evasion.
Pengaruh Profitabilitas, Total Arus Kas, Likuiditas Terhadap Harga Saham Simangunsong, Febriyanti; Purwaningsih, Eny
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 4 : Juni (2024): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan
Publisher : Shofanah Media Berkah

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

Abstract

Stock prices reflect investors' expectations and have a significant influence on investors' decisions to invest or not to invest. Every investor needs to have knowledge about changes in stock trading. Some key data that investors can use to measure stock price movements include profitability, total cash flow, and liquidity. The relationship between the seller's and the buyer's share prices in the capital market is because the value of shares is always changing. The purpose of this research is to investigate how the relationship between stock price, profitability, total cash flow, liquidity relates to one another. The sample variable for this research is the food and beverage sub-sector entities listed on the IDX from 2018 to 2021. To select these companies using a porposive sampling method, and the criteria used only cover entities that issue financial reports from 2018 to 2021. Multiple regression analysis is used in the methodology This. This study shows that profitability, total cash flow, liquidity affect stock prices. Furthermore, the findings show that share prices are positively influenced by profitability, total cash flow, and liquidity.
Pengaruh Faktor Keuangan Terhadap Harga Saham: Studi Kasus pada Perbankan Konvensional di IDX Tahun 2021-2023 Yanti Yanti; Eny Purwaningsih

Publisher : Universitas Yudharta Pasuruan

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Abstract

AbstractThe purpose of this research is to analyze the impact of the Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), and Non-Performing Loan (NPL) on the stock prices of conventional banking entities listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The independent variables used are the Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), and Non-Performing Loan (NPL), while the dependent variable is the stock price, taken from the closing price on May 31 of the following year (t+1). The sample consists of 33 financial reports from companies with positive net income for three consecutive periods, resulting in a total of 99 data points that meet the research criteria for conventional banking entities listed on the IDX during the 2021-2023 period. This research employs a causal method with multiple linear regression analysis. Based on the findings, individually, the Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), and Non-Performing Loan (NPL) have a negative impact on stock prices, while the Net Profit Margin (NPM) has no impact on stock prices. The Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), and Non-Performing Loan (NPL) collectively have a simultaneous impact on stock prices. AbstrakTujuan riset disini guna menganalisa dampak Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), dan Non-Performing Loan (NPL) pada harga saham entitas perbankan konvensional tercatat diBEI pada periode 2021-2023. Digunakan variabel independen Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Non-Performing Loan (NPL), serta harga saham yang diambil dari harga penutupan (31 Mei t+1) sebagai variabel dependen. Terdapat 33 data sampel laporan keuangan perusahaan dengan kriteria laba bersih positif selama 3 periode berturut-turut, dengan total 99 data yang memenuhi kriteria sampel riset pada entitas perbankan konvensional tercatat diBEI selama 2021-2023. Metode riset ini berjenis kausalitas dengan uji analisa regresi linear berganda. Berdasar temuan pengujian secara individu LDR, CAR dan NPL berdampak negatif pada harga saham, NPM tidak ada dampak pada harga saham. Sedangkan LDR, CAR, NPM serta NPL memberikan dampak secara simultan pada harga saham.
Co-Authors Afrianti, Dewi Agustiningsih, Wulandari Aisah, Putri Alfina Dyah Anggita Widia Paraswati Animatul Syariati Ariesta, Priscilla Gareen Carlin, Elisya Chania Septiani Purba Dita Wahyu Saputra Dona Yohana Sari Erlina Erlina ERNAWATI, DESI Ernawati, Yenny Euis Kurniawati Fatiyah, Riska Nurul Febri Angraeni Feronika Fida Isti Qur’ani Ganda Setiawan Gebrina Riski Hakim, Muhamad Naufal Lukman Hanipah, Siti Nur Hermanto, Hermanto Ika Baskara Ika Riska Octavia Jessyca Mauren Juan Graceo Karimah Lestari Komariah, Dewi Mardiana, Anis Maulana Ajwa Siddki Melinda Mayangsari Menik Indrati Mitfah Sarifani Murti, Anissa Ulfianti Nikolas, Samuel Nindya Pangestika Pratiwi Ninik Mulyani Paraswati, Anggita Widia Prasetyo, Wisnu Budi Ruqiah Ganda Putri Panjaitan Safiani A. Faaroek Safitri, Indah Salsabila, Alika Farikha Santoso, Ferren Sartika, Mia Dwi Siddki , Maulana Ajwa Simangunsong, Febriyanti Sindy Gabriella Situngkir Suminar, DD Puspa Syahzuni, Barlia Annis Telaumbanua, Stefano Willy Kristian Wahyudi, Ickhsanto Wulan Novianti Yanti Yanti Yehezkiel Setiawan Widjanarko Zefanya Gabriella Gulo Zelina, Riza