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PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL PERFORMANCE DENGAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Manufaktur yang Go Public yang Terdaftar di BEI Periode 2013-2015) Saputra, Ardiyansyah Eka; Halim, Edyanus Herman; Haryetti, Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of Good Corporate Governance (GCG), profitability (ROE) and Company Size (SIZE) of the Financial Performance by the Sustainability Report as an intervening variable. Endogenous variable in this study is the Sustainability Report and Financial Performance, while variable eksogenous is Good Corporate Governance, Profitability and Company Size. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the period from 2013 to 2015 as many as 137 companies. By using purposive sampling technique samples that meet the criteria of 75 companies. Data processing using path analysis. The results showed that the variables of good corporate governance and significant positive effect on the sustainability report and the profitability of positive and significant impact on financial performance. Meanwhile, profitability and significant negative effect on the variable sustainability report. For further research using more accurate data with the amount of data more and with a longer time span. Besides analyzing the variables sustainability report on all aspects: social, economic, and environmental. In addition, by using the method and test equipment more complete and accurate so as to obtain a more valid conclusions.Keywords : Good Corporate Governance, profitability, firm size, Sustainability Report, and Financial Performance

PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN KESEMPATAN INVESTASI TERHADAP STRUKTUR MODAL DENGAN RATING OBLIGASI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Non Keuangan yang Terdaftar di BEI) Agnesya, Luvita; Haryetti, Haryetti; Fathoni, Akhmad Fauzan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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In achieving the company’s goals then the necessary planning. For large companies usually not only from own property but also from investors. In managing the capital required a strategy to determine the optimal capital structure for the company to achieve its goals. This study aimed to determinethe effectsof institutional ownership structure, Indepedentdirectors and investment opportunity on capital structure with bond rating as moderating variable. The population in this study is non financial firms in Indonesia Stock Exchange for period 2012-2015. This studi has population as many as 439 firms of non financial firms in Indonesia Stock Exchange. Samples were 38 non financial firms. This study used purposive sampling method and moderated regression analysis as analysis method. The result show that the institutional ownership structure has negatif influence but not significant to the capital structure and outsidedirectors did not have significant effect to the capital structure. Investment pportunity set has negative significant effect to the capital structure. Bond rating has negative significant influence in relation between institutional ownership structure and capital structure. But, bond rating did not have significant influence in relation between outside directors and capital structure as well as relation between investment opportunity and capital structure.Keywords: Capital Structure, Institutional Ownership Structure, Outside Directors, Investment Opportunity and Bond Rating.

PENGARUH FINANCIAL DISTRESS DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Maya, Arista Lestari; Haryetti, Haryetti; Ahmad, Fathoni Fauzan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to analyze the Effect of Financial Distress and Financial Performance on Company Value Mediated by Profit Management in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018. The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 with a total of 159 companies. The sample selection used a nonprobability sampling approach with a purposive sampling method. The sample of this research were 66 companies that fulfill certain criteria. After the outlier test, the companies analyzed to 34 companies in the 5 years of observation obtained 170 data. The results of this study found that 1) Financial distress had no effect on firm value. 2) Financial performance affects the value of the company. 3) Earnings management had no effect on the value of the company. 4) Financial distress had no effect on firm value through earnings management. 5) Financial performance affects the value of the company through earnings management.Keywords : financial distress, financial performance, company value, earnings management

ANALISIS PERBANDINGAN MODEL ALTMAN Z-SCORE DAN MODEL ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN Misnah, Wati; Edyanus, Edyanus; Haryetti, Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 2 (2023): (Juli - Desember )
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Bankruptcy is something that is highly avoided by every company, which usually begins with a problem of financial difficulties. Bankcruptcy prevention can be done by analyzing financial ration using a bankcruptcy prediction model. There are several models that can be used, namely Altman Z- Scoore and Zmijewski. This study aims potential to experience bankcruptcy and compare the accuracy of the Altman and Zmijewski models in predicting bankcruptcy in textile and footwear sub sector companies listed on the IDX for the 2017-2020 period. This type of research is quantitative descriptive research. Sampling using purposive sampling method. The result showed that there were 24 samples that were predicted to experience bankcrupty with the Altman model, and there were 22 samples that were predicted to experience bankcruptcy with the Zmijewski model. This study also show that the Altman model has an accuracy rate of 48,52 % while the Zmijewski is 72% so it can be concluded that the model with the highest level of accuracy is the Zmijewski model. Keywords : Bankrupty, Altman Z-Score, Zmijewski.

The Effects Of Exchange Rate And Interest Sensitivity, Managerial Ownership, And Institutional Ownership On Financial Distress Refni, Zumaira; Haryetti, Haryetti; Fathoni, Ahmad Fauzan
International Journal of Economic, Business & Applications Vol. 6 No. 1 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.58

Financial distress is a situation where a company is unable to repay debts that are past due, both short-term debt and long-term debt. So that it can cause the company's operational activities to be disrupted and bankrupt. This study examines the effect of exchange rate sensitivity, interest rate sensitivity, managerial ownership, and institutional ownership on financial distress. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. From this population, this research used 62 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period as samples. This research uses a logistic regression analysis method. The results showed that the variable of exchange rate sensitivity has a significant negative effect on financial distress. Interest rate sensitivity has a significant positive impact on financial distress, managerial ownership has no significant positive effect on financial distress, and institutional ownership has no significant positive effect on financial distress. This shows that companies need to pay attention to exchange rate sensitivity and interest rate sensitivity because of the higher the sensitivity level, the worse it will have on the company.

THE EFFECTS OF SALES GROWTH AND TOTAL ASSETS TURN OVER ON COMPANY VALUE WITH PROFITABILITY AND DEBT POLICY AS MEDIATION VARIABLES (CASE STUDY ON TRANSPORTATION COMPANY LISTED ON THE IDX FOR 2015-2018 PERIOD) Andriani, Vera; Haryetti, Haryetti; Fathoni, Ahmad Fauzan; Paramitha, Anggia
International Journal of Economic, Business & Applications Vol. 6 No. 2 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.60

This study aims to test and seek empirical evidence of the factors that influence company value. The factors tested in this study include Sales Growth and Total Asset Turn Over. Researcher adds Profitability and Debt Policy as mediating variables in this study. The population of this research is transportation companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The research sample was selected using purposive sampling criteria so that 25 transportation companies were selected that were listed consecutively on the Indonesia Stock Exchange starting from the 2015-2018 period. To examine the factors that contribute to company value, this study uses path analysis and uses SPSS Statistics version 23 as an analysis tool. The results of this study indicate that Sales Growth and Total Asset Turn Over have a significant effect on Profitability, Sales Growth and Total Asset Turn Over have a significant effect on Debt Policy, Total Asset Turn Over and Debt Policies have a significant effect on Company Value. Meanwhile, Sales Growth and Profitability have no significant effect on Company Value. Debt policy as a mediating variable is able to mediate the effect of the dependent variable on the independent variable in this study. Meanwhile, Profitability as a mediating variable is not able to mediate the effect of the dependent variable on the independent variable in this study.

The Effect Of Good Corporate Governance, Intellectual Capital, And Leverage On Firm Value With Profitability As Mediation Variable (Study On Registered Non-Financial Badan Usaha Milik Negara On The Indonesia Stock Exchange For The 2014-2019 Period) Putri, Fauziah Israyani; Rokhmawati, Andewi; Haryetti, Haryetti; Rahmayanti, Elvi
International Journal of Economic, Business & Applications Vol. 6 No. 2 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.62

This study aims to examine the effect of good corporate governance, intellectual capital, and leverage on firm value with profitability as mediation variable. The population of this research was non-financial BUMN firms listed on Indonesia Stock Exchange (IDX) in 2014-2019. The sample was determined with the purposive sampling method. That obtained 18 firms as the sample. The type of data in this research was secondary data obtained from IDX. The analytical method used was Multiple Regression and Mediation Analysis, Using SPSS Software to Process data. The results of this study concluded: GCG does not significantly influence the firm value. On the other hand, Intellectual Capital, Leverage, and Profitability significantly influence the firm value. GCG does not significantly influence Profitability. Intellectual Capital and Leverage significantly influence Profitability. Profitability cannot mediate the effect of GCG and Intellectual Capital on firm value. Meanwhile, Profitability can mediate the effect of Leverage on firm value.

Analysis of the Effect of Environmental, Social and Governance (ESG) Disclosures on Capital Structure with Company Performance as an Intervening Variable (Empirical Study on Companies Listed in Sri-Kehati Index Stocks for the 2017-2019 Period) Delvia, Shintya; Efni, Yulia; Haryetti, Haryetti
International Journal of Economic, Business & Applications Vol. 7 No. 1 (2022): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.67

This study aims to examine the effect of environmental, social, and corporate governance on capital structure with company performance as an intervening variable in companies listed in the sri-kehati index for the period 2017 – 2019. This study uses secondary data, namely on companies that are members of the Sri-Kehati index that disclose environmental, social and governance (ESG) scores on Bloomberg. The data used in this study with a total research sample of 54 data was determined by purposive sampling method.The results of this study indicate that environmental and governance has an effect on company performance while social has no effect on company performance. Environmental, social, and governance have no effect on capital structure. For indirect testing, the results show that environmental, social, and governance have no effect on capital structure through company performance as an intervening variable.

The Effect of Firm Size and Working Capital Turnover on Firm Value Mediated by Profitability and Intellectual Capital as Moderating Variable in Food and Beverage Companies Listed on IDX in 2017-2021 Theresia, Fide; Haryetti, Haryetti; Pratiwi, Dian
International Journal of Economic, Business & Applications Vol. 8 No. 1 (2023): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.86

This research aims to determine the effect of firm size and working capital turnover on firm value mediated by profitability and intellectual capital as moderating variable in food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this research are 37 food and beverage companies listed on the Indonesia Stock Exchange in2017-2021. This research used purposive sampling as the sampling technique, so that 21 companies were obtained as the research samples. The data analysis used in this research is moderated regression analysis and sobel test with Statistical Program for Social Science (SPSS) 26. The results showed that firm size had no effect on firm value, working capital turnover had no effect on firm value, profitability had a positive effect on firm value, firm size had a positive effect on profitability, working capital turnover had a positive effect on profitability, firm size had an indirect effect on firm value through profitability, working capital turnover had an indirect effect on firm value through profitability, intellectual capital moderates the effect of firm size on profitability, intellectual capital moderates the effect of working capital turnover on profitability, intellectual capital do not moderate the effect of firm size on firm value, intellectual capital do not moderate the effect of working capital turnover on firm value, and intellectual capital do not moderate the effect of profitability on firm value.

THE EFFECT OF FINANCIAL PERFORMANCE AND COMPANY SIZE ON STOCK PRICES WITH CORPORATE SOCIAL RESPONSIBILITY (CSR) AS A MODERATING VARIABLE IN COAL MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2017-2021 Mustafa, Gading; Halim, Edyanus Herman; Haryetti, Haryetti
International Journal of Economic, Business & Applications Vol. 8 No. 2 (2023): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.89

This study examines the effect of financial performance and company size on stock prices with Corporate Social Responsibility (CSR) as a moderating variable. The population in this study consists of coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period, totaling 27 companies. Using quantitative and secondary data obtained from the IDX website and the companies' annual reports, the sample selection employed a purposive sampling method, resulting in 95 data points from 19 companies for each period. Data analysis was conducted using Structural Equation Modelling-Partial Least Square (SEM-PLS). The results showed that Return on Equity (ROE) positively and significantly affects stock prices, while Earnings per Share (EPS) negatively and significantly affects stock prices. Company size has a negative and insignificant effect on stock prices. CSR, as a moderating variable, is not able to moderate the positive relationship between ROE and stock price, but it can moderate the negative relationship between EPS and stock prices, as well as the negative relationship between company size and stock prices.

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