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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Aktual Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Media Mahardhika Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan IKRA-ITH EKONOMIKA Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Value: Jurnal Manajemen dan Akuntansi Revitalisasi : Jurnal Ilmu Manajemen Jurnal Riset Pembangunan : Media Hasil Penelitian dan Kajian Pembangunan Daerah BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Borneo Student Research (BSR) Jurnal Ekonomi dan Manajemen Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) MANAJEMEN Proceeding International Seminar of Islamic Studies AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Manajemen Bisnis Kewirausahaan AKSIOMA : Jurnal Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Manajemen, Akuntansi, Ekonomi Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Manajemen : Jurnal Ekonomi Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Manajemen Dan Kewirausahaan Jurnal Manajemen, Bisnis dan Kewirausahaan Jurnal Simki Economic
Anshari, Rahman
Universitas Muhammadiyah Kalimantan Timur
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Pengaruh Profitabilitas dan Capital Expenditure terhadap Cash Holding pada Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tri Putri Erawati; Muhammad Iqbal Pribadi; Rahman Anshari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2426

Abstract

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.
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Cash Holding pada Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Kharisa Kharisa; Muhammad Iqbal Pribadi; Rahman Anshari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2436

Abstract

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.
Pengaruh Ukuran Perusahaan dan Risiko Kredit terhadap Stabilitas Keuangan Bank di Indonesia Periode 2019-2023 Muhammad Ridho Akmal; Muhammad Iqbal Pribadi; Rahman Anshari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2570

Abstract

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.
Pengaruh Ukuran Dewan Komisaris dan Keahlian Komite Audit terhadap Kualitas Pelaporan Keuangan di Sektor Kesehatan Nurcahyati, Sintiya; Anshari, Rahman; Pribadi, Muhammad Iqbal
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2589

Abstract

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.
Pengaruh Kualitas Audit dan Independensi Komite Audit terhadap Kualitas Pelaporan Keuangan di Sektor Kesehatan Andini Andini; Rahman Anshari; Muhammad Iqbal Pribadi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2608

Abstract

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.
Pengaruh Frekuensi Rapat Dewan Komisaris dan Karakteristik Dewan Komisaris terhadap NilaiPerusahaan di Sektor Properti dan Real Estate Mirna Zahra Baco; Rahman Anshari; Muhammad Iqbal Pribadi
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 1 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i1.2775

Abstract

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
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Financial Distress Model Altman Z- Score pada Sektor Consumer Cyclicals di Indonesia Putri Nur Hasanah; Muhammad Iqbal Pribadi; Rahman Anshari
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 1 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i1.2829

Abstract

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.
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE  TERHADAP FINANCIAL DISTRESS MODE ALTMAN Z-SCORE PADA SEKTOR CONSUMER CYCLICALS DI INDONESIA Azyyati, Nur Isnaini; Pribadi, Muhammad Iqbal; Anshari, Rahman
Manajemen: Jurnal Ekonomi USI Vol 7 No 2 (2025): Manajemen : Jurnal Ekonomi (Special Issue)
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/kjtq1b56

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh ukuran perusahaan dan leverage terhadap risiko Financial Distress pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 – 2023. Dalam penelitian ini, Financial Distress diukur menggunakan model Altman Z-Score, yang merupakan alat prediksi kebangkrutan berbasis rasio keuangan. Sampel yang digunakan sebanyak 101 perusahaan selama tiga tahun pengamatan, menghasilkan total 303 observasi. Metode penelitian ini bersifat kuantitatif dengan pendekatan regresi data panel. Setelah melalui uji Chow dan Hausman, model Random Effect Model (REM) dipilih sebagai model terbaik. Hasil estimasi menunjukkan bahwa ukuran perusahaan dan leverage memiliki pengaruh negatif signifikan terhadap nilai Z-Score, yang berarti semakin besar ukuran perusahaan dan semakin tinggi tingkat utang (leverage), maka semakin besar kemungkinan perusahaan mengalami Financial Distress. Temuan ini sejalan dengan teori Moral Hazard, yang menyatakan bahwa perusahaan besar rentan terhadap pengelolaan yang tidak efektif, serta Trade-off Theory yang menyatakan bahwa leverage yang tinggi meningkatkan risiko kebangkrutan. Studi ini menekankan pentingnya efisiensi dalam pengelolaan aset dan pengendalian struktur modal. Oleh karena itu, disarankan agar perusahaan mengelola ukuran operasional secara optimal dan menjaga proporsi utang terhadap ekuitas dalam batas yang wajar, serta meningkatkan pengawasan keuangan internal guna menjaga kesehatan finansial dan mengurangi potensi distress. Temuan ini memberikan kontribusi penting bagi manajemen, investor, regulator, dan akademisi dalam memahami dinamika risiko keuangan di sektor consumer cyclicals
Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Volatilitas Harga Saham Pada Sektor Proterties Real Estate Yang Terdaftar Di Bursa Efek Indonesia Fitria, Syarifah; Kusumawati, Yulia Tri; Anshari, Rahman
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.10318

Abstract

This study examine the influence of firm size and leverageon stock price volatility in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the 2023-2024 period. Employing a quantitative approach with multiple linear regression analysis and purposive sampling method, the research analyzes 77 companies selected from a total population of 94 sectoral firms meeting the eligibility criteria. The result indicate that firm size has a significant negative effect of stock price volatility, suggesting that larger companies tned to exhibit more stable price fluctuations. In contrast, leverage demonstrates a positive but in significant impact, implying that debt structure does not substantially affeck stock price volatility in this sector. These findings conclude that firm size plays a crucial role in reducting stock price volatility, while leverage does not show significant influence, providing practical implications for investor to consider company scale as an indicator of price stability when making investment decisions in Indonesia’s property.
The Influence of Firm Size and Dividend Policy on Stock Price Volatility in the Properties & Real Estate Sector Listed on the Indonesia Stock Exchange Al-Rasyid, Akhmad Maslan Triananda Surya; Kusumawati, Yulia Tri; Anshari, Rahman
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.20731

Abstract

This think about examines stock cost instability within the property and genuine bequest segment recorded on the Indonesia Stock Trade, centering on two fundamental factors: firm estimate and profit approach. The objective of this inquire about is to decide whether firm measure and profit arrangement impact stock cost instability inside the division. A quantitative approach was utilized utilizing auxiliary information inferred from the yearly money related reports of companies amid the 2023–2024 period. The information were analyzed utilizing different direct relapse. The discoveries show that firm measure contains a critical negative impact on stock cost instability, proposing that bigger companies tend to encounter more steady stock costs. On the other hand, profit approach does not have a critical impact on stock cost instability, suggesting that it isn't however a overwhelming figure in forming speculator discernments when making speculation choices. These comes about infer that firm measure can be considered a chance marker in venture examination, whereas profit approach may not be a essential thought for speculators within the property division.
Co-Authors 'Aini, Tsabitah Qurratun Ahmad Faqih Al-Rasyid, Akhmad Maslan Triananda Surya Alfin Syahrian Dwi Nugraha Andini Andini Anggryani, Rossa Atikah Rahmawati Awahda Dzahwa Kurnia Syafitri Azyyati, Nur Isnaini Bafadal, Mentarry Bambang Setiaji Bambang Setiaji Chaerul Fadly Mochtar Dedi Setiawan Dewi Sartika Dhea Ayu Puspita Sari Dhea Sartika Diki Wahyudi Dwi Erma Suryani Ermi Utami Fahlefi, M Rio Arezky Firza Fahrun Nisa Faldi Faldi Faldi Fatimatuzzahra, Siti Fenty Fauziah Fenty Fauziah Firdaus, Dhoni Fitri Darmayani Manoy Fitria, Syarifah Gienah Terra Al Fache Halim Setya Candra Hamzah, Hasyrul Isnalita istiqomah istiqomah Jamiatur Rasyidah Jati Pratiwi Joko Sabtohadi Junianda Haris Dwiagam Khalish Arsy Al Khairy Siregar Kharisa Kharisa Kurniawati, Rindu Kusumawati, Yulia Tri Lila Zulfa Kamila Marliani Mirna Zahra Baco Muhammad Iqbal Pribadi Muhammad Iqbal Pribadi Muhammad Ridho Akmal Nabilah, Hafidah Nia Ramadani Norma Feti Farida Nur Aprilia Putri Nur Atika Astriani Nur Halimah Nur Isnaini Azyyati Nur Syarisma Nurcahyati, Sintiya Oky Jeania Nellanda Prastyawati, Tika Pribadi, Muhammad Iqbal Putri Nur Hasanah RATNA SARI Rindu Kurniawati Ririn, Ririn Suwarni Rizky Kurniawan Rizky Kurniawan Syamat Salsabila Azzahra Sartika, Dhea Shofia, Lira Risti Siti Mariani Sri Wahyuni Jamal SULISTIA, SULISTIA Suwoko Suwoko Syahputra, Muhammad Daffa Haikal Syarifah Fitria Syayid Al Manar Tri Putri Erawati Umah, Khirzatul Ummu Sulaim Hasanah Wafa Mutmainah Wahyuni Jamal, Sri Widya Rahmah