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All Journal YUME : Journal of Management Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital
Andi Nurhaeda
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Social Sciences

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Refinancing Dalam Capital Structure: Studi Pada Perusahaan LQ 45 Di Bursa Efek Indonesia Andi Nurhaeda; Rezki Arianty Akob; Nur Azizah Basmar; Susianah Susianah
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i2.1022

Abstract

AbstrakPenelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh profitability terhadap capital structure dan apakah refinancing memperkuat atau memperlemah pengaruh profitability terhadap capital structure. Metode penelitian yang digunakan adalah analisis regresi berganda dengan pengamatan terhadap 29 perusahaan yang tercatat sebagai perusahaan LQ 45 secara konsisten sejak Agustus 2015 sampai Januari 2021 di Bursa Efek Indonesia. Penelitian ini menggunakan laporan keuangan tahunan atau annual report dan diolah dengan menggunakan SPSP. Adapun variabel independen dalam penelitian ini adalah profitability dan refinancing sekaligus sebagai variabel moderasi, sementara variabel independen adalah capital structure. Hasil penelitian menunjukkan bahwa profitability memiliki efek negatif yang signifikan pada struktur permodalan, dan refinancing melemahkan efek negatif profitability pada capital structure yang berarti bahwa adanya pengaruh negatif profitability terhadap capital structure tersebut akan menjadi lemah jika perusahaan melakukan refinancing. Kata Kunci: Capital Structure, Parking Order Theory, Profitability, Refinancing. AbstractThis study was conducted to know the effect of profitability on the capital structure and whether refinancing strengthens or weakens the effect of profitability on the capital structure. The research method used is multiple regression analysis with observations of 29 LQ 45 companies consistently from August 2015 to January 2021 on the Indonesia Stock Exchange. This study uses an annual financial report or annual report and is processed using SPSP. The independent variables in this study are profitability and refinancing, and moderating variables, while the independent variable is capital structure. The results show that profitability has a significant adverse effect on the capital structure, and refinancing weakens the negative effect of profitability on the capital structure, which means that the negative effect of profitability on the capital structure will be weak if the company undertakes to refinance. Keywords: Capital Structure, Parking Order Theory, Profitability, Refinancing.
Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten Enrekang Andi Nurhaeda; Baiq Solatiyah
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): Agustus: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i3.468

Abstract

Adequate human resource competency supported by an internal control system is expected to create accountable and transparent village fund management. This study was conducted to determine the effect of human resource competency and internal control system on the accountability of village fund management in Enrekang district. This study uses primary data obtained from respondents' answers to the distributed questionnaires. The sampling technique used was purposive sampling so that 56 respondents were obtained. The data was processed using SPSS and analyzed using multiple regression analysis. The results of the study indicate that partially human resource competency and internal control system have a positive and significant effect on the accountability of village fund management in Enrekang district.
Pengaruh Profitabilitas dan Leverage dengan Reaksi Pasar Terhadap Kinerja Saham Sebagai Variabel Moderator Andi Nurhaeda; Fanesa Isalia Minanda Syaifuddin
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 2 (2025): Maret : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v3i2.1275

Abstract

The capital market plays a strategic role in the economy as a means for companies to obtain long-term funding. Profitability, leverage, and firm size are fundamental factors that can influence market reaction. This study aims to analyze the effect of profitability and leverage on market reaction and examine the moderating role of stock performance. The data used is secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period of 2022 to 2024. The results show that profitability have a positive and significant effect on market reaction, while leverage has a negative and significant effect on market reaction. However, stock performance failed to moderate the effect of profitability and leverage on market reaction. These findings support the Signaling Theory and Trade-Off Theory in the context of the Indonesian capital market. The implication of this research is that companies need to improve profitability and strengthen their financial structure to enhance investor confidence and improve market positioning.
Struktur Modal, Efisiensi Intermediasi, dan Profitabilitas Bank: Evidensi Perusahaan Tercatat di Bursa Efek Indonesia Andi Nurhaeda; Andi Rudy Arfah
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1529

Abstract

Banking is a key pillar of the financial system, playing a crucial role as an intermediary between those with excess funds and those in need of financing. In the context of post-pandemic economic recovery in the 2022–2024 period, bank sustainability and resilience, particularly in terms of profit-generating ability, are crucial aspects to consider. This study was conducted to analyze the extent to which capital structure and intermediation efficiency influence the profitability of banks listed on the Indonesia Stock Exchange. Capital structure in this study is proxied by the Capital Adequacy Ratio (CAR), while intermediation efficiency is measured by the Loan to Deposit Ratio (LDR). The profitability indicator used is Return on Assets (ROA), which reflects a bank's effectiveness in utilizing its assets to generate profits. This research methodology uses a quantitative approach through multiple linear regression analysis with secondary data in the form of annual financial reports from 111 banks for the 2022–2024 period. The analysis results show that simultaneously, CAR and LDR variables have a significant effect on ROA. Furthermore, both variables have been shown to contribute positively to increasing bank profitability. In other words, maintaining adequate capital and efficient credit management can strengthen overall financial performance. This finding offers strategic implications for bank management in formulating capital and liquidity management policies. Optimizing these two aspects not only impacts short-term profit achievement but also contributes to the stability and sustainability of banking profitability in the long term. Therefore, banks need to ensure a strong capital strategy coupled with efficient intermediation to be more resilient in facing future economic dynamics.
Co-Authors Andi Rudy Arfah Baiq Solatiyah Fanesa Isalia Minanda Syaifuddin Nur Azizah Basmar Rezki Arianty Akob Susianah Susianah