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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Maghfira, Addiena
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS FAKTOR DETERMINAN STRUKTUR MODAL DAN PERAN PROFITABILITAS DALAM MEMODERASI STRUKTUR ASET Maghfira, Addiena; Kristanti, Farida Titik
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3094

Abstract

Penelitian ini dilakukan untuk menguji bagaimana likuiditas, risiko perusahaan, pertumbuhan penjualan, kepemilikan manajemen, kepemilikan institusional dan struktur aset dapat mempengaruhi struktur modal. Selain itu, profitabilitas digunakan sebagai variabel moderasi yang menguji struktur aset terhadap struktur modal. Penelitian ini terdapat populasi dari perusahaan sektor energi yang tercatat pada Bursa Efek Indonesia (BEI) untuk rentang waktu 2017-2021. Pada penelitian ini software E-Views 12 digunakan untuk menganalisis metode analitik statistik deskriptif dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa likuiditas (X1), risiko bisnis (X2), pertumbuhan penjualan (X3), kepemilikan manajerial (X4), kepemilikan institusional (X5), dan struktur aset (X6) secara simultan berpengaruh terhadap struktur modal. Sementara, secara parsial faktor-faktor seperti likuiditas (X1), pertumbuhan penjualan (X3), kepemilikan manajerial (X4), kepemilikan institusional (X5), dan struktur aset (X6) tidak berpengaruh terhadap struktur modal. Sedangkan, faktor risiko bisnis (X2) dapat mempengaruhi struktur modal secara positif dan profitabilitas menunjukkan dapat memoderasi variabel struktur aset terhadap struktur modal pada perusahaan sektor Energi.
PRESENTATION OF THE FINANCIAL STATEMENTS OF NON-PROFIT ENTITIES BASED ON ISAK 35 AT THE HATI GEMBIRA INDONESIA FOUNDATION Maghfira, Addiena; Putri, Alifah Ghaisani; Listianto, Annisa Nur; Putri, Grace; Astuti, Anisa Putri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2410.82 KB) | DOI: 10.55047/marginal.v1i4.233

Abstract

A non-profit organization is an organization whose primary objective is non-commercial, without any intention of making any profit. ISAK 35 is a guideline in the presentation of financial statements for non-profit oriented entities that has been approved by Board of Financial Accounting Standards of the Indonesian Institute of Accountants (DSAK IAI) and has been implemented since 1st January 2020. This study aims to determine the suitability of presenting financial statements based on ISAK 35 at the Hati Gembira Indonesia Foundation. Data collection techniques using secondary data. This research uses descriptive qualitative method as the method of analysis. The results of this study prove that Hati Gembira Indonesia Foundation has presented financial statements for the 2020 period in accordance with ISAK 35, but further adjustments are needed to produce quality financial reports.
Co-Authors Astuti, Anisa Putri Farida Titik Kristanti Listianto, Annisa Nur Putri, Alifah Ghaisani Putri, Grace