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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan Jurnal Ilmu Sosial dan Humaniora
Esi Fitriani komara
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Economics, Econometrics & Finance

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Pengaruh CR, ROE, dan FAR terhadap Struktur Modal yang Dimoderasi oleh Ukuran Perusahaan pada Sektor Pertambangan Lusya Putri; Esi Fitriani Komara
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 4 No. 1 (2025): Maret 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v4i1.4813

Abstract

The objective of this investigation is to evaluate the influence of CR, ROE, and FAR on the capital structure within the mining sector, moderated by company size, spanning from 2019 through 2023. The study encompasses a population of 71 mining firms listed on the Indonesia Stock Exchange. This research was conducted because of the gap between the mining export value data and the capital structure value, where the export value data shows a graph that tends to increase but is followed by an increasing capital structure value. Not only that, this research is important because the mining sector has a high level of funding risk, so understanding the factors that influence capital structure is crucial for financial decision making. A purposive sampling approach was used to select the sample, based on the criteria set by the researcher, a sample of 53 companies was obtained. This research employs panel data sourced secondarily. It adopts a quantitative methodology. Data were acquired through documentation and processed via editing and tabulation. Analytical methods employed encompass descriptive statistics, classical assumption testing (including multicollinearity and heteroscedasticity tests), panel data regression, and moderated regression analysis (MRA). This study revealed that CR and ROE exert a partially adverse impact on capital structure, while FAR shows no significant effect. The capital structure is jointly influenced by CR, ROE, and FAR. Company size serves to mitigate the influence of ROE on capital structure.
Pengaruh Roa, Sales Growth, dan Current Ratio terhadap Financial Distress dengan Firm Size sebagai Pemoderasi: Pendekatan Regresi Data Panel Wike Oktavia; Esi Fitriani Komara
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5420

Abstract

The main focus of this research is to identify and analyze the effects of ROA, sales growth, and current ratio on financial distress, as well as the role of firm size as a moderator. The analysis was conducted on business entities classified under the apparel and luxury goods subsector from 2019 to 2023, with the requirement that they be listed on the Indonesia Stock Exchange (IDX). This study employed quantitative methods, including descriptive analysis and associative relationships, with data obtained through documentation techniques by accessing information from the IDX's official website at www.idx.co.id. This research adopted panel data regression techniques with interaction testing using moderated regression analysis (MRA) assisted by EViews 12 software. A total of 12 companies were selected as sample units in this study, with 60 observations obtained through the application of purposive sampling techniques. Empirical findings reveal that ROA and current ratio can influence financial distress with a negative relationship, but sales growth has no impact. The three independent variables simultaneously contribute to financial distress. Meanwhile, firm size only reinforces the effect of return on assets on financial distress but fails to act as a moderator in the relationship between sales growth or current ratio to financial distress.
The Influence of Return On Equity, Net Profit Margin, Debt To Equity Ratio, and Dividend Payout Ratio On Stock Returns In Coal Sub Sector Companies Listed On The IDX 2018-2022 Cindy Siti Karmilah; Esi Fitriani Komara
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2546

Abstract

Happen fluctuations in stock returns in coal sub-sector companies for the 2018-2022 period. This research aims to determine the effect of return on equity, net profit margin, debt to equity ratio, and dividend payout ratio on stock returns in coal sub-sector companies listed on the IDX for the 2018-2022 period. The method used in this research is quantitative. The type of data used is secondary data with a population of 31 coal companies using a purposive sampling method and 19 companies used as samples. The data analysis technique used is panel data regression. The research results show that ROE, NPM, DER, and DPR influence stock returns.
Co-Authors Cindy Siti Karmilah Lusya Putri Wike Oktavia