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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi AKUNTANSI DEWANTARA Jurnal Ekuilnomi RESLAJ: Religion Education Social Laa Roiba Journal Journal of Ekonomics, Finance, and Management Studies
Hermanto
Universitas Esa Unggul
Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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FAKTOR FAKTOR RASIO KEUANGAN YANG MEMPENGARUHI CASH HOLDINGS: Pengaruh leverage, profitability, firm size, sales growth, operating cash flow dan tangible assets on cash holdings Hermanto; Mesy
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15497

Abstract

This study is used to determine the effect of leverage, profitability, firm size, sales growth, operating cash flow and tangible assets on cash holdings in food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling technique used in this study was purposive sampling, with a total sample data used of 42 data from 7 entities in the food and beverage subsector. This study applies multiple linear regression as an analytical technique. The results of this study finds that: (1) Leverage, profitability and tangible assets have a negative and significant effect on cash holdings, (2) Company size and sales growth don’t effect cash holdings, (3) Operating cash flow effects positively on cash holdings. This research is useful for investors to be used as a reference source in making investment decisions as well as useful for company management in improving company performance in managing and holding cash, and also contributing to companies, especially the food and beverages sub-sector in the welfare of the Indonesian economy. As for the writer, this research is useful to deepen the researcher's insight into the factors of financial ratios that influence cash holdings.
Faktor–Faktor Rasio Keuangan Yang Mempengaruhi Non-Performing Loan (NPL) Widya Hasnadz Dzakiyani; Hermanto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1721

Abstract

This research was conducted with the aim of examining the factors that influence Non-Performing Loan (NPL), such as Return on Assets (ROA), Capital Adequacy Ratio (CAR), Bank efficiency, Diversification Income, Current Account Saving Account (CASA). The population in this research is from the banking subsector listed on the IDX during the period 2018 to 2022, using data from the annual financial statements of conventional banks. The data collection technique in this research uses the Purposive sampling method using secondary data, so that 75 data from 25 companies in the banking subsector in Indonesia are obtained. This research is processed by multiple linear regression analysis using JASP statistical data processing application. The research results can be interpreted that return on assets (ROA) has a negative but insignificant effect on NPL. Capital Adequacy Ratio (CAR), Diversification Income and Current Account Saving Account (CASA) have a negative and significant effect on NPL. Meanwhile, bank efficiency has a positive and significant effect on NPL.
Pengaruh Pajak Penghasilan Badan, Perputaran Aset, Likuiditas Dan Struktur Modal Terhadap Kinerja Perusahaan Pada Sub Sektor Makanan Dan Minuman Tahun 2018 - 2023 Dyah Puspita Ayuningtyas; Hermanto
Jurnal Ekuilnomi Vol. 6 No. 3 (2024): Ekuilnomi Vol 6(3) Nov 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/7x3my644

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak penghasilan perusahaan, perputaran aset, likuiditas dan struktur modal terhadap kinerja perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2018 - 2023. Metode analisis yang digunakan adalah regresi linear berganda untuk menguji hubungan antara variabel independen berupa pajak penghasilan perusahaan, perputaran aset, likuiditas, dan struktur modal terhadap variabel dependen yang berupa kinerja perusahaan. Hasil penelitian menunjukkan bahwa pajak penghasilan memiliki pengaruh positif dan signifikan terhadap kinerja perusahaan, yang mengindikasikan bahwa pajak secara langsung mempengaruhi kinerja perusahaan. Perputaran aset memiliki pengaruh positif namun tidak signifikan terhadap kinerja perusahaan, yang mengindikasikan bahwa efisiensi terhadap aset tidak selalu menjadi faktor utama dalam penilaian kinerja perusahaan. Likuiditas berpengaruh positif dan signifikan terhadap kinerja perusahaan, yang, mengindikasikan bahwa perusahaan dengan likuiditas yang lebih baik cenderung memiliki kinerja yang lebih baik. Struktur modal yang diukur melalui rasio utang terhadap ekuitas (DER), menunjukkan pengaruh negatif dan tidak signifikan terhadap kinerja perusahaan, yang mengindikasikan bahwa leverage tinggi tidak secara langsung mengurangi kinerja perusahaan
Pengaruh Modal Intelektual, Kepemilikan Institusional, Pertumbuhan Perusahaan, Ukuran Perusahaan dan Leverage Terhadap Kinerja Perusahaan Nur Hidayah; Hermanto
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 7 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i7.8892

Abstract

This research aims to analyze the influence of intellectual capital (IC), institutional ownership (IO), company growth (SG), company size (TA), and leverage (DER) on company performance in the food and beverage sub-sector industry listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Data were obtained from the company's annual financial reports published, with a total of 85 data from 17 companies selected as samples using purposive sampling techniques. Data analysis through multiple linear regression using the SPSS statistical data processing application. The results of the study illustrate that intellectual capital, company growth, and company size have no influence on company performance. Then, institutional ownership has a significant positive impact on company performance. Meanwhile, leverage has a significant negative impact on company performance.
Pengaruh Profitabilitas, Leverage, Modal Intelektual dan Reputasi Audit terhadap Nilai Perusahaan Befi Widya Hermawan; Hermanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.6716

Abstract

This study aims to analyze the effect of profitability (ROA), leverage (DER), intellectual capital (VACA), and audit reputation on company value in the food and beverage sub-sector manufacturing industry consistently listed on the Indonesia Stock Exchange (IDX) during the reporting period from 2019 to 2023. Data obtained using purposive sampling techniques and processed through multiple linear regression analysis with the Stata statistical application concluded that there was no significant effect of profitability and leverage on Firm value, in contrast to intellectual capital which had a negative and significant effect. In contrast to audit reputation which has a significant positive effect on firm value.
Co-Authors Befi Widya Hermawan Dyah Puspita Ayuningtyas Mesy Nur Hidayah Widya Hasnadz Dzakiyani