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<![CDATA[Pengaruh Net Working Capital dan Ukuran Perusahaan terhadap Cash Holding pada Perusahaan Sektor Consumer Cyclicals di Bursa Efek Indonesia ]]>
<![CDATA[Siti Mariani]]>;
<![CDATA[Muhammad Iqbal Pribadi]]>;
<![CDATA[Rahman Anshari]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v5i3.2424
<![CDATA[This study aims to examine the influence of net working capital and company size on cash holding in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX). The type of research used is a quantitative approach using panel data regression analysis techniques. The population in this study is 166 companies in the consumer cyclicals sector listed on the IDX, then for sampling using the purposive sampling method. There were 107 samples of companies with an observation period of 3 years 2021-2023 (321 data). The type of data studied is secondary data. The data of this research was obtained from financial statements published on the official website of each company and the official website of the IDX. The results of the study show that partially net working capital has a positive and significant effect on cash holding, then company size has a negative and significant effect on cash holding.]]>
<![CDATA[Pengaruh Profitabilitas dan Capital Expenditure terhadap Cash Holding pada Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Tri Putri Erawati]]>;
<![CDATA[Muhammad Iqbal Pribadi]]>;
<![CDATA[Rahman Anshari]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v5i3.2426
<![CDATA[This study aims to analyze the impact of profitability and capital expenditure on cash holding ownership in companies engaged in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This study applied a quantitative approach by utilizing secondary data as many as 321 observations were used in the study, which came from 107 selected companies using purposive smapping. The data analysis process is carried out using the panel data management method. Based on the results of the model selection test carried out, the appropriate approach is the Fixed Effect Model. The findings of this study show that profitability measured through return on assets (ROA) has a positive and significant influence on cash holding. On the other hand, capital expenditure proxied with the CAPEX value shows a negative and significant influence on the cash holding owned by the company.]]>
<![CDATA[Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Cash Holding pada Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Kharisa Kharisa]]>;
<![CDATA[Muhammad Iqbal Pribadi]]>;
<![CDATA[Rahman Anshari]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v5i3.2436
<![CDATA[This study examines the effect of profitability and company size on cash holding. The method in this study uses panel data regression and in collecting data using purposive sampling techniques. The main population in this study used the consumer cyclicals subsector from 166 companies and obtained a sample of 107 companies, during the research period starting in 2021-2023 so that the observation data was 321. In research cash holding is measured using cash and cash equivalents / total assets, profitability using Return on assets (ROA), company size is measured using Size. The results of this study indicate that profitability has a significant positive effect on cash holding, while company size also has a significant positive effect on cash holding.]]>
<![CDATA[Pengaruh Ukuran Perusahaan dan Risiko Kredit terhadap Stabilitas Keuangan Bank di Indonesia Periode 2019-2023 ]]>
<![CDATA[Muhammad Ridho Akmal]]>;
<![CDATA[Muhammad Iqbal Pribadi]]>;
<![CDATA[Rahman Anshari]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v5i2.2570
<![CDATA[This study aims to analyze the influence of company size and credit risk on bank financial stability in Indonesia during 2019-2023. This study used a quantitative approach with panel data regression and a sample of 235 bank-observations from 25 commercial banks and 24 regional development banks. The Fixed Effect Model (FEM) and Generalized Least Squares (GLS) methods were used to address autocorrelation problems. The results show that both company size (SIZE) and credit risk (NPL) have a significant and negative influence on bank financial stability (Zscore). In other words, greater bank size and higher credit risk contribute to a decline in financial stability. The study concludes that bank management should be more cautious and selective in extending credit and growing their operations in order to maintain financial stability.]]>
<![CDATA[Pengaruh Ukuran Dewan Komisaris dan Keahlian Komite Audit terhadap Kualitas Pelaporan Keuangan di Sektor Kesehatan ]]>
<![CDATA[Nurcahyati, Sintiya]]>;
<![CDATA[Anshari, Rahman]]>;
<![CDATA[Pribadi, Muhammad Iqbal]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v5i3.2589
<![CDATA[This study aims to examine the influence of board size and audit committee expertise on the quality of financial reporting in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2023. The healthcare sector was selected due to its complex financial systems and high risk of financial statement manipulation, requiring strong and transparent governance. A quantitative approach with purposive sampling was employed, resulting in 106 observations. Multiple linear regression analysis was used to assess the effect of each independent variable on financial reporting quality. The findings indicate that neither board size nor audit committee expertise has a significant effect on financial reporting quality. This suggests that formal governance structures alone do not guarantee high-quality reporting without effective oversight. For example, PT Kimia Farma Tbk achieved a Good Corporate Governance score of 96.48 in its 2022 Annual Report but still posted a net loss of IDR 170.04 billion, showing that formal expertise in audit committees does not automatically prevent reporting quality issues. The results highlight that effective oversight is driven more by independence, active participation, and a strong governance culture than by technical background or the number of supervisory members. This study contributes to understanding the limitations of formal governance mechanisms in strategic sectors.]]>
<![CDATA[Pengaruh Kualitas Audit dan Independensi Komite Audit terhadap Kualitas Pelaporan Keuangan di Sektor Kesehatan ]]>
<![CDATA[Andini Andini]]>;
<![CDATA[Rahman Anshari]]>;
<![CDATA[Muhammad Iqbal Pribadi]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v5i3.2608
<![CDATA[Purpose. This study aims to determine the influence of audit quality and audit committee independence on the quality of financial reporting in the health sector. Method. This research is a quantitative study with a population in the form of health sector companies listed on the IDX for the period 2014–2023. The sample was selected through the purposive sampling method and obtained 106 companies that met the criteria, namely publishing annual reports and financial statements in rupiah. Data containing indications of negative profit management were excluded from the observation. Data analysis was carried out using multiple linear regression, hypothesis test, classical assumption test, and descriptive statistics. Result. In the test results, it was found that audit quality had a positive effect on the quality of financial reporting, and the independence of the audit committee did not have a significant effect on the quality of financial reporting. Implication. Provide input for companies in improving the quality of financial reporting through improving audit quality. For stakeholders and regulators, this study highlights the limited role of audit committee independence without further strengthening of governance mechanisms.]]>
<![CDATA[Pengaruh Independensi Komite Audit Dan Ukuran Komite Audit Terhadap Kualitas Pelaporan Keuangan Disektor Infrastruktur ]]>
<![CDATA[Putri, Nur Aprilia]]>;
<![CDATA[Anshari, Rahman]]>;
<![CDATA[Pribadi , Muhammad Iqbal]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/jam.v4i2.832
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh independensi komite audit dan ukuran komite audit terhadap kualitas pelaporan keuangan pada perusahaan-perusahaan di sektor infrastruktur. kualitas pelaporan keuangan merupakan aspek krusial yang mencerminkan transparansi dan akuntabilitas suatu entitas. Komite audit sebagai bagian dari tata kelola perusahaan, memegang peranan penting dalam mengawasi proses pelaporan keuangan. Populasi dalam penelitian ini adalah perusahaan pada sektor infrastruktur yang terdaftar di Bursa Efek Indoneisa (BEI) periode 2020-2023. Sampel ditentukan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 116 data. Teknik analisis data yang digunakan adalah analisis regresi linier berganda menggunakan software IBM SPSS. Hasil penelitian ini menunjukkan banhwa: (1) independensi komite audit tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan; dan (2) ukuran komite audit berpengaruh positif dan signifikan terhadap kualitas pelaporan keuangan. This study aims to analyze the effect of audit committee independence and audit committee size on finacial reporting quality in companies in the infrastructure sector. Financial reporting quality in a crucial aspect that reflects the transparency and accountability of an entity. The audit committee, as part of corporate governance, plays an important role in overseeing the financial reporting process. The population in this study consists of companies in the infrastructure sector listed on the Indonesia Stock Exchange (IDX) fpr the period 2020-2023. The sampel was determined using purposive sampling with a sampel size of 116 data. The data analysis technique used was multiple linear regression analysis using IBM SPSS software. The result of this study indicate that: (1) the independence of athe audit committee does not significantly affect the quality of financial reporting; and (2) the size of the audit committee has a positive and significant effect on the quality of financial reporting]]>
<![CDATA[Pengaruh Kepemilikan Keluarga dan Kepemilikan Manajerial terhadap Kinerja Perusahaan di Sektor Perdagangan Jasa Dan Investasi ]]>
<![CDATA[Marliani]]>;
<![CDATA[Rahman Anshari]]>;
<![CDATA[Yulia Tri Kusumawati]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/jam.v4i2.849
<![CDATA[Struktur kepemilikan merupakan salah satu faktor penting yang memengaruhi kinerja perusahaan, terutama pada perusahaan publik. Kepemilikan keluarga dan kepemilikan manajerial sering kali diasumsikan mampu menciptakan keselarasan kepentingan antara pemilik dan pengelola perusahaan. Namun, berbagai penelitian sebelumnya menunjukkan hasil yang tidak konsisten mengenai pengaruh dua jenis kepemilikan tersebut terhadap kinerja perusahaan, khususnya di sektor perdagangan, jasa, dan investasi yang memiliki tingkat persaingan dan tata kelola yang kompleks. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan keluarga dan kepemilikan manajerial terhadap kinerja perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Sampel ditentukan dengan teknik purposive sampling dari perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia selama periode 2021–2023. Total data observasi yang digunakan sebanyak 126 firm-year. Kinerja perusahaan dalam penelitian ini diukur menggunakan indikator Return on Assets (ROA) sebagai variabel dependen, sedangkan kepemilikan keluarga dan kepemilikan manajerial berperan sebagai variabel independen. Hasil analisis menunjukkan bahwa baik kepemilikan keluarga maupun kepemilikan manajerial tidak berpengaruh signifikan terhadap kinerja perusahaan. Temuan ini mengindikasikan bahwa tingkat keterlibatan pemilik keluarga dan manajer sebagai pemegang saham belum mampu memberikan kontribusi langsung terhadap pencapaian kinerja keuangan perusahaan. Penelitian ini memberikan implikasi bahwa faktor-faktor lain di luar struktur kepemilikan mungkin lebih dominan dalam menentukan kinerja perusahaan.]]>
<![CDATA[Pengaruh Frekuensi Rapat Dewan Komisaris dan Karakteristik Dewan Komisaris terhadap NilaiPerusahaan di Sektor Properti dan Real Estate ]]>
<![CDATA[Mirna Zahra Baco]]>;
<![CDATA[Rahman Anshari]]>;
<![CDATA[Muhammad Iqbal Pribadi]]>
<![CDATA[ E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 1 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[LPPM Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/e-bisnis.v18i1.2775
<![CDATA[This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to certain criteria, resulting in 307 sample observations. The analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that the size of the board of commissioners has a positive and significant effect on company value. Conversely, the frequency of board of commissioner meetings does not have a significant effect. This finding suggests that the composition and number of members of the board of commissioners have a more dominant role in creating company value, compared to how often meetings are held]]>
<![CDATA[Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Financial Distress Model Altman Z- Score pada Sektor Consumer Cyclicals di Indonesia ]]>
<![CDATA[Putri Nur Hasanah]]>;
<![CDATA[Muhammad Iqbal Pribadi]]>;
<![CDATA[Rahman Anshari]]>
<![CDATA[ E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 1 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[LPPM Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/e-bisnis.v18i1.2829
<![CDATA[This study aims to examine the influence of profitability and firm size on financial distress in companies operating within the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2021–2023 period. Financial distress was assessed using the Altman Z-Score model. A quantitative approach was employed, utilizing purposive sampling to select a final sample of 101 companies. The analysis was conducted using panel data regression with a fixed effect model. The results indicate that profitability has a positive and statistically significant effect on financial distress , while firm size exerts a negative and significant influence. These findings suggest that companies with higher profitability are generally more resilient to financial distress , whereas larger firms may still be exposed to financial vulnerabilities if not managed effectively.]]>
