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Susi Indriani
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Journal : Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi

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DETERMINANTS OF CAPITAL STRUCTURE IN CONSUMER GOODS SECTOR COMPANIES Rahma, Ira Patiha; Fauzi, Achmad; Indriani, Susi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0601.02

Abstract

This study aims to examine the impact of company size, profitability, and sales stability on the capital structure of consumer goods sector companies listed on the Indonesia Stock Exchange during the period 2021-2023. This study uses a quantitative approach by utilizing secondary data obtained from financial statements accessible through the idx.co.id website and the respective company websites from 2021-2023. The population of this study consists of 71 companies, with a final sample of 44 companies over three years selected using purposive sampling techniques referring to the Isaac & Michael table. The data were analyzed using multiple linear regression methods, prerequisite tests, classical assumption tests, and hypothesis testing with the help of SPSS 22 software. The research results show that company size and sales stability have a significant positive effect on capital structure, while profitability has a significant negative effect on capital structure. Simultaneously, these three independent variables have been proven to have a significant impact on capital structure.
NET PROFIT MARGIN, CAPITAL STRUCTURE AND ECONOMIC VALUE ADDED AS PREDICTORS OF STOCK RETURNS IN BASIC MATERIALS Herwanto, Paramuditha Citra Mutiara; Fauzi, Achmad; Indriani, Susi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0601.13

Abstract

Stocks are a type of investment with the highest level of risk compared to other investment instruments. Factors that can influence investment risk include market risk, price fluctuations, company management, company performance, and financial performance. This study aims to analyze net profit margin (NPM), capital structure, and economic value added (EVA) on stock returns. The method used in this study is quantitative, with data collected from annual financial reports. The study population consisted of 93 companies in the basic materials sector. The research sample was determined using a simple random sampling technique and calculated using the Slovin formula with a 5% error rate, to obtain a sample of 75 companies with an observation period of 2022-2023, resulting in 150 observation data. The results show that simultaneously the variables NPM, Capital Structure, and EVA do not significantly affect stock returns, but partially NPM has a significant effect on stock returns. Capital structure, proxied by the Debt to Equity Ratio (DER), does not significantly affect stock returns. EVA does not significantly affect stock returns. Practically, this research can be a basis for companies as a consideration in improving company performance and company value and investors are expected to gain knowledge before making investment decisions.
THE IMPACT OF GOOD CORPORATE GOVERNANCE, LEVERAGE AND FIRM SIZE ON EARNINGS MANAGEMENT: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS Laeli, Dian Nur; Fauzi, Achmad; Indriani, Susi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0602.09

Abstract

The purpose of this study is to ascertain how effective corporate governance, leverage, and firm size affect earnings management in 2023 for consumer goods manufacturing businesses as well as textile and apparel subsectors that are listed on the Indonesia Stock Exchange (IDX). Purposive sampling, which selects samples based on predetermined criteria, was employed in this study. The samples were 43 manufacturing companies in the consumer goods sector, as well as textile and garment sub-sectors and components that satisfied 5 predetermined sample criteria. Based on the results, institutional ownership has no significant effect on earnings management, while independent commissioners, leverage, and firm size have a significant influence on earnings management. Institutional ownership, independent commissioners, leverage, and firm size have a significant effect on earnings management. These research findings enrich academic and practical references regarding the determinants of earnings management in the manufacturing industry listed on the IDX.
THE EFFECT OF LEARNING MOTIVATION, PEERS, AND ADVERSITY QUOTIENT ON SELF-REGULATED LEARNING Baagil, Khodijah; Susanti, Santi; Indriani, Susi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0601.12

Abstract

Self-regulated learning is an important aspect that students must have in their learning activities. However, in actual learning situations Students frequently struggle to maintain their self-regulated learning when they encounter obstacles in their learning activities. This research aims to identify the effect of learning motivation, peers and adversity quotient on students self-regulated learning. This research method is quantitative research. The population used in this research are students in grade XI of the Accounting and Finance Expertise Program of Public Vocational High Schools in East Jakarta. Used Proportional Random Sampling Methods, in order that 140 respondents were obtained. Research data are processed using SPSS software. The research outcome shows that learning motivation has a significant effect on self-regulated learning, peers has a significant effect on self-regulated learning, adversity quotient has a significant effect on self-regulated learning, lastly learning motivation, peers, and adversity quotient simultaneously have a significant effect on self-regulated learning.
UNDERSTANDING INTENTION TO USE PAYLATER: ROLES OF FINANCIAL LITERACY, RISK, AND TRUST Dewi, Anisa Kurnia; Mardi; Indriani, Susi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0602.08

Abstract

This study was conducted to explore how financial literacy and risk perception influence the intention to use PayLater, with trust examined as a moderating factor. A quantitative approach was adopted, and data were collected from 252 students of the Faculty of Economics and Business, Universitas Negeri Jakarta, class of 2021. Using SPSS version 26, multiple linear regression and moderated regression analysis (MRA) were used to evaluate the data. The findings showed that while risk perception significantly influences intention negatively, financial literacy significantly influences intention positively. Furthermore, it was demonstrated that trust moderated these associations by enhancing the beneficial effects of financial literacy and diminishing the detrimental effects of risk perception. These findings emphasize the need to promote financial awareness and strengthen user trust to support the responsible use of PayLater among students.
Co-Authors Achmad Fauzi Agustia, Monika Alberthini, Valeena Alvera Prihatini Dewi Nazari Andini Nurmala Sari Ashan, Muh. Dzulkifly Baagil, Khodijah Badariah Chusban, Achmarina Destya Fitryana Dewi, Anisa Kurnia Erika Takidah Erika Takidah Etty Gurendrawati, Etty Fajri, Syarif Al Febry Anggraeni Septariani Hadi Pranoto Hala, Dian Magfirah Harsani Harsani, Harsani Haruna, Harsani Hasanah, Sumrotul Herwanto, Paramuditha Citra Mutiara ILHAM FAUZI Kurnawan, Erfin Laeli, Dian Nur Lestari, Mustika Adzania Mardi Mattaliu, Bahar Monika Agustia Muh. Dzulkifly Ashan Mutmainna, Mutmainna Nike Dyah Permata Novita Nugroho, Andy Ilham Widyanto Nurnawati, Andi Ayu Pajri Pajri, Pajri Para’pean, Yulius Tina’ Poleuleng, Andi Besse Prastiyo, Yulius Budi Rahma, Ira Patiha Ramadona, Reza Mareta Rasbawati, Rasbawati Santi Susanti Santi Susanti, Santi Servianti, Servianti Syahiruddin, Muh. Syahra, Nur Jihad Toni Priyanto, Toni Warastuti Widiastuti, Vera Wisdawati, Eka Yati Sharfina Desiandri Yulius Budi Prastiyo Yunika Murdayanti, Yunika Yusbasari, Yuki