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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 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) Proceeding International Seminar of Islamic Studies AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Trends Economics and Accounting Research Balance : Jurnal Akuntansi dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Manajemen, Akuntansi, Ekonomi Mandiri: Jurnal Akuntansi dan Keuangan Manajemen : Jurnal Ekonomi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Manajemen Dan Kewirausahaan
Anshari, Rahman
Universitas Muhammadiyah Kalimantan Timur
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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): AGUSTUS
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.
PERAN FREKUENSI RAPAT KOMITE AUDIT DAN INDEPENDENSI KOMITE DALAM MENINGKATKAN KUALITAS PELAPORAN KEUANGAN DI SKTOR INFRASTRUKTUR Prastyawati, Tika; Anshari, Rahman; Pribadi, Muhammad Iqbal
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1382

Abstract

The level of responsibility and transparency of a company is reflected in the quality of its financial reporting, especially in the infrastructure industry which faces significant financial risks and involves large-scale projects. This study aims to investigate the effect of audit committee independence and meeting frequency on the quality of financial reporting in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. The methodology used in this research is quantitative with a multiple linear regression analysis approach. The sample determination was carried out using purposive sampling method, which resulted in 108 observation data. The findings of the analysis show that the frequency of audit committee meetings has a significant and positive effect on the quality of financial reporting, while the level of independence of the audit committee does not show a significant impact. These results indicate that, compared to committee independence, the intensity of audit committee meetings has a greater influence in improving the effectiveness of supervision and accuracy of financial statement presentation. This research reinforces the active role of audit committees as part of the corporate governance mechanism, both theoretically and practically.
Pengaruh Leverage dan Kebijakan Dividen terhadap Volatilitas Harga Saham pada Sektor Properties & Real Estate yang Terdaftar di Bursa Efek Indonesia Umah, Khirzatul; Kusumawati, Yulia Tri; Anshari, Rahman
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i3.1524

Abstract

Stock price volatility in the property and real estate sector reflects the industry's sensitivity to macroeconomic dynamics and policy shifts, making it a crucial concern for investors and corporate managers. This study aims to examine the effect of leverage and dividend policy on stock price volatility among property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. A quantitative approach was employed, utilizing secondary data obtained from annual financial reports of 77 purposively selected companies. The dependent variable stock price volatility was measured using the range between the highest and lowest stock prices. Leverage was measured by the Debt to Equity Ratio (DER), and dividend policy was represented by the Dividend Payout Ratio (DPR). Data were analyzed using multiple linear regression after passing classical assumption tests, including normality, multicollinearity, heteroskedasticity, and autocorrelation. The results show that neither leverage nor dividend policy has a significant effect on stock price volatility. These findings suggest that investors in this sector may prioritize external factors such as economic growth, interest rate fluctuations, and fiscal incentives over internal financial indicators when making investment decisions. The study implies that firms and policymakers should focus on strengthening macroeconomic fundamentals and sectoral stability to minimize market uncertainty and promote long-term investment confidence.
Pengaruh Volatilitas Laba dan Kebijakan Dividen Terhadap Volatilitas Harga Saham Pada Sektor Properties & Real Estate di Bursa Efek Indonesia Halim Setya Candra; Yulia Tri Kusumawati; Rahman Anshari
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 05 (2025): Vol. 5 No. 05 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i05.1454

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh volatilitas laba dan kebijakan dividen terhadap volatilitas harga saham pada sektor properties & real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2023–2024. Latar belakang penelitian ini didasari oleh tingginya fluktuasi harga saham di sektor properti yang dipengaruhi oleh berbagai faktor internal dan eksternal perusahaan. Volatilitas laba dipandang sebagai indikator ketidakstabilan kinerja keuangan, sementara kebijakan dividen sering dianggap sebagai sinyal kepercayaan manajemen terhadap prospek perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari 77 perusahaan yang dipilih melalui teknik purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda, uji asumsi klasik, serta analisis koefisien korelasi dan determinasi. Hasil penelitian menunjukkan bahwa volatilitas laba berpengaruh negatif dan signifikan terhadap volatilitas harga saham, yang berarti semakin tinggi ketidakstabilan laba, maka volatilitas harga saham cenderung menurun. Temuan ini bertentangan dengan hipotesis awal yang mengasumsikan hubungan positif. Sementara itu, kebijakan dividen tidak menunjukkan pengaruh yang signifikan terhadap volatilitas harga saham, sehingga distribusi dividen tidak menjadi faktor penentu utama dalam fluktuasi harga saham pada sektor ini. Nilai Adjusted R² sebesar 1,5% menunjukkan bahwa variabel volatilitas laba dan kebijakan dividen hanya menjelaskan sebagian kecil variasi volatilitas harga saham, sementara sisanya lebih dipengaruhi oleh faktor eksternal seperti suku bunga, inflasi, kebijakan fiskal, dan sentimen pasar. Temuan ini memberikan implikasi penting bagi investor, manajer keuangan, dan regulator untuk mempertimbangkan faktor makroekonomi dalam pengambilan keputusan investasi dan kebijakan korporasi.
PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN UKURAN DEWAN DIREKSI TERHADAP NILAI PERUSAHAAN DI SEKTOR PROPERTI Dhea Ayu Puspita Sari; Rahman Anshari; Muhammad Iqbal Pribadi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 05 (2025): Vol. 5 No. 05 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i05.1490

Abstract

This study aims to examine the effect of board characteristics and board size on firm value in the property sector listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The research method used is quantitative with a causal approach. The sampling technique used purposive sampling and resulted in 273 firm-year observations. The dependent variable used is firm value as measured using the Price to Book Value (PBV) ratio, while the independent variables consist of board characteristics and board size. Data is obtained through documentation from the company's annual report. Data analysis was conducted with multiple linear regression and classical assumption tests. The results showed that the characteristics of the board of directors have no significant effect on firm value. Meanwhile, board size has a significant negative effect on firm value. The low coefficient of determination (adjusted R²) of 1.3% indicates that the independent variables only explain a small part of the variation in firm value. These findings suggest that the effectiveness of corporate governance is not solely determined by the characteristics or number of board members, but is also influenced by other external factors and operational performance. This study provides implications for company management and investors to be more selective in assessing board structure and its impact on firm value.
Pengaruh Leverage Dan Volatilitas Laba Terhadap Volatilitas Harga Saham Pada Sektor Properties dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Fatimatuzzahra, Siti; Tri Kusumawati, Yulia; Anshari, Rahman
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.10378

Abstract

This study aims to examine the effect of leverage and earnings volatility on stock price volatility in the property and real estate sector listed on the Indonesia Stock Exchange during the 2023–2024 period. This sector plays a key role in national economic development but remains vulnerable to market fluctuations. Using a quantitative approach, the study involved a population of 94 companies and selected 77 companies as samples through purposive sampling. Data were collected using documentation methods from annual financial reports available on the Indonesia Stock Exchange and company websites. The analysis employed multiple linear regression. The results show that leverage has no significant effect on stock price volatility. On the other hand, earnings volatility has a significant and negative effect, indicating that higher earnings fluctuations tend to lower stock price volatility. These findings support signaling theory and offer valuable insights for investors, corporate managers, and regulators in understanding market risk behavior. However, the model explains only 2.4% of the variation in stock prices, suggesting the need for further research with broader variables and a longer time horizon.
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP KEMUNGKINAN KESULITAN KEUANGAN PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Sartika, Dhea; Anshari, Rahman; Wahyuni Jamal, Sri
Manajemen: Jurnal Ekonomi USI Vol 6 No 2 (2024): Vol. 6 No. 2 Tahun 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/n8e3je35

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh struktur kepemilikan manajerial terhadap kemungkinan kesulitan keuangan pada perusahaan sektor industri barang konsumsi. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan archival research yang menggunakan pencatatan time series. Populasi penelitian terdiri dari 296 data perusahaan sektor industri barang konsumsi. Teknik pengambilan sampel menggunakan non - probability sampling dengan metode purposive sampling, sehingga diperoleh 173 data perusahaan yang memenuhi kriteria sampel. Sumber data yang digunakan adalah data sekunder yang diperoleh dari situs resmi perusahaan. Struktur kepemilikan manajerial direpresentasikan melalui perbandingan jumlah saham yang telah dilepas ke publik dengan nilai yang dinyatakan dalam bentuk persentase, sedangkan kemungkinan kesulitan keuangan diukur dengan Interest Coverage Ratio. Teknik analisis data yang digunakan pada penelitian ini adalah uji regresi logistik. Hasil penelitian menunjukkan bahwa struktur kepemilikan manajerial berpengaruh positif sebesar 0,000 terhadap kemungkinan kesulitan keuangan perusahaan sektor industri barang konsumsi
Pengaruh Inflasi dan Nilai Tukar Terhadap Return Saham pada Sektor Energi yang Terdaftar di Bursa Efek Indonesia Ririn, Ririn Suwarni; Pribadi, Muhammad Iqbal; Anshari, Rahman
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1371

Abstract

Penelitian ini bertujuan menguji pengaruh inflasi dan nilai tukar terhadap return saham pada sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Sampel ditentukan dengan purposive sampling, sedangkan data diperoleh melalui metode dokumentasi. Analisis menggunakan regresi data panel, berbeda dari penelitian sebelumnya yang umumnya menggunakan regresi linier berganda dengan lebih banyak variabel independen. Hasil penelitian menunjukkan bahwa inflasi berpengaruh negatif dan signifikan terhadap return saham, sedangkan nilai tukar berpengaruh positif dan signifikan. Kebaruan penelitian ini terletak pada penerapan regresi data panel dengan fokus pada dua variabel utama, yakni inflasi dan nilai tukar. Secara teoritis, temuan ini memperkaya literatur mengenai hubungan faktor makroekonomi dan kinerja saham sektor energi di Indonesia. Secara praktis, penelitian ini diharapkan memberikan informasi bagi investor dalam mengambil keputusan, membantu perusahaan memahami dampak faktor makroekonomi terhadap saham, serta menjadi referensi bagi penelitian selanjutnya.
Co-Authors 'Aini, Tsabitah Qurratun Ahmad Faqih Al-Rasyid, Akhmad Maslan Triananda Surya Alfin Syahrian Dwi Nugraha Andini Andini Anggryani, Rossa Awahda Dzahwa Kurnia Syafitri Azyyati, Nur Isnaini Bafadal, Mentarry Bambang Setiaji Bambang Setiaji Chaerul Fadly Mochtar Dedi Setiawan Dewi Sartika Dhea Ayu Puspita Sari 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 Halim Setya Candra Hamzah, Hasyrul Isnalita Jamiatur Rasyidah Jati Pratiwi Joko Sabtohadi Junianda Haris Dwiagam Khalish Arsy Al Khairy Siregar Kharisa Kharisa Kusumawati, Yulia Tri Lila Zulfa Kamila Marliani Melyana Rizky Mirna Zahra Baco Muhammad Iqbal Pribadi Muhammad Ridho Akmal Nabilah, Hafidah Nia Ramadani Norma Feti Farida Nur Atika Astriani Nur Halimah Nur Syarisma Nurcahyati, Sintiya Oky Jeania Nellanda Prastyawati, Tika Pribadi , Muhammad Iqbal Pribadi, Muhammad Iqbal Putri Nur Hasanah Putri, Nur Aprilia 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 Syayid Al Manar Tri Kusumawati, Yulia Tri Putri Erawati Umah, Khirzatul Wahyuni Jamal, Sri Widya Rahmah