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All Journal Media Mahardhika IKRA-ITH EKONOMIKA Value: Jurnal Manajemen dan Akuntansi JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Journal of Economic, Business and Engineering (JEBE) Balance : Jurnal Akuntansi dan Manajemen PERADABAN JOURNAL of ECONOMIC and BUSINESS Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Manajemen, Akuntansi, Ekonomi Enrichment: Journal of Multidisciplinary Research and Development Manajemen : Jurnal Ekonomi
Pribadi, Muhammad Iqbal
Unknown Affiliation
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Mechanical Engineering Social Sciences

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Pengaruh Return on Asset & Debt to Asset Ratio Terhadap Cash Holding Pada Perusahaan Sektor Consumer Cyclicals Di Bursa Efek Indonesia Anggryani, Rossa; 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.v4i2.1378

Abstract

Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh Return on Assets (ROA) dan Debt to Asset Ratio (DAR) terhadap tingkat kas (cash holding) yang ditahan perusahaan. Penelitian ini menerapkan analisis regresi data panel dan menggunakan purposive sampling dalam pemilihan sampel. Populasi penelitian ini mencakup 120 perusahaan sektor consumer cyclicals yang tercatat di Bursa Efek Indonesia (BEI). Dengan kriteria yang telah ditetapkan, diperoleh 107 perusahaan sebagai sampel dalam kurun waktu 2021 hingga 2023, menghasilkan 321 data observasi. Cash Holding berperan sebagai variabel terikat, sedangkan Return on Assets (ROA) dan Debt to Asset Ratio (DAR) berfungsi sebagai variabel bebas. Studi ini menekankan dinamika cash holding dalam konteks perusahaan consumer cyclicals, sebuah sektor yang punya karakteristik pertumbuhan dan kebutuhan modal kerja yang khas. Hasil analisis mengungkapkan bahwa pada sektor industri consumer cyclicals, ROA berkontribusi positif dan signifikan terhadap Cash Holding, demikian pula DAR yang menunjukkan arah pengaruh serupa.
Determining the Dominant Variable in Budgeting on Performance Effectiveness / PT (Persero) Indra Karya All Branches in Indonesia Halim, Abdul; Pribadi, Muhammad Iqbal
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 9 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i9.78

Abstract

This study aims to determine and analyze among the variables: 1) participation in budget preparation, 2) clarity of budget targets, 3) budget feedback, 4) budget evaluation, and 5) level of budget difficulty, which variables have a dominant influence in budgeting on the effectiveness of the performance of PT (Persero) Indra Karya all branches in Indonesia. Using saturated sampling techniques, 41 branch managers of PT (Persero) Indra Karya were obtained throughout Indonesia. Primary data related to research variables were obtained by sending questionnaires directly to respondents via google form. It was further analyzed using multiple linear regression. However, it was previously tested: validity, reliability, linearity, model feasibility, and classical assumption tests include: multicollinearity, heteroscedasticity, normality. The hypothesis was tested using a t-test, The results of this study proved that among the variables: 1) participation in budget preparation, 2) clarity of budget goals, 3) budget feedback, 4) budget evaluation, and 5) budget difficulty; So the variable of participation in budgeting has a significant positive dominant effect in budgeting on the effectiveness of company performance. This is indicated by the value of the regression coefficient is the largest among other variables.
Co-Authors A Halim Anggryani, Rossa Anshari, Rahman Aribah, Lutfiah Azyyati, Nur Isnaini Fadhila, Annisa Kusumawati, Yulia Tri Mutiara Dewi, Mutiara Nurcahyati, Sintiya Nurfadillah, Mursidah Praja Hadi Saputra Prastyawati, Tika Priyam Budi Utomo Rahmah, Asmadhini Handayani Ririn, Ririn Suwarni Saputri, Melinda Sri Wahyuni Jamal Syahputra, Muhammad Daffa Haikal Wulandari, Sepia Tri