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Pengaruh Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Riska Melita; Lamria Simamora; Rini Oktavia; Oktobria Y. Asi; Agus Kubertein; Septa Soraida
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1147

This research aims to examine the influence of company size and sales growth on capital structure with profitability as a moderating variable (in IDX30 index companies for the 2019-2022 period). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis. The results of this research indicate that company size has an effect on capital structure. Meanwhile, sales growth has no effect on capital structure. Moderating profitability can strengthen the influence of company size on capital structure. Meanwhile, moderate profitability can weaken the influence of sales growth on capital structure.

Analisis Pengaruh Good Corporate Governance (GCG) Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Pemoderasi : Studi Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Periode 2019-2022 Nur Halimah; Sri Yuni; Agus Kubertein
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 1 (2024): JANUARI : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i1.1127

This research aims to examine the influence of institutional ownership and independent commissioners on the integrity of financial reports with audit quality as a moderator. The population in this study are manufacturing companies in the basic industry and chemical sub-sectors listed on the IDX for the 2019-2022 period. The sampling method uses sampling with a total sample of 46 companies. The data analysis technique uses the SPSS version 25 program. The data analysis technique in this research uses descriptive statistics, classical assumption tests, multiple regression analysis, moderated regression analysis and hypothesis testing using the t test and coefficient of determination test. The test results show that institutional ownership has no effect on the integrity of financial reports, while independent commissioners have a negative and significant effect on the integrity of financial reports. Then audit quality as a moderator is unable to moderate the influence of institutional ownership on the integrity of financial reports. Meanwhile, audit quality is able to moderate the influence of independent commissioners on the integrity of financial reports

Analisis Pengaruh Current Ratio, Price To Book Value Dan Earning Per Share Terhadap Harga Saham Dengan Price Earning Ratio Sebagai Variabel Moderasi Franki Sinaga; Sri Yuni; Agus Kubertein; Mutmainah Mutmainah; Tatik Zulaika; Darmae Nasir
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to determine the effect of the current ratio, price to book value, and earnings per share on stock prices in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. This study uses a type of quantitative research. The data used in this research is secondary data with a period of 3 years. The method used in this study is Multiple Regression Analysis. As the dependent variable in this study the current ratio, price to book value, earnings per share, and stock prices as independent variables, as well as price earning ratio as a moderating variable. The results of this study are that partially price to book value and earnings per share have a positive and significant effect on stock prices, and the current ratio has a negative and insignificant effect on stock prices. And in moderation the price earning ratio as a moderating variable is able to strengthen the relationship between price to book value to stock prices, and the price earning ratio weakens the relationship between current ratio, earnings per share to stock prices. Simultaneously, the current ratio, price to book value and earnings per share together have a positive and significant effect on the stock price variable.

Pengaruh Persentase Saham Dan Akuntansi Konservatisme Terhadap Relevansi Nilai Laporan Keuangan Dengan Kualitas Laba Sebagai Variabel Moderasi Roy Alpinus Ginting; Lamria Simamora; M. Ichsan Diarsyad; Sri Yuni; Agus Kubertein; Iwan Christian
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1807

This study aims to determine the effect of share percentage, accounting conservatism, the interaction of earnings quality and share percentage on value relevance and the interaction of earnings quality and accounting conservatism on value relevance in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The number of manufacturing companies used as samples in this study were 96 companies after going through the purposive sampling method. The results showed that partially the variable percentage of shares has no effect on value relevance, accounting conservatism has no effect on value relevance, earnings quality interactions are proven to be unable to moderate the relationship between share percentage to value relevance and earnings quality interactions are proven to be unable to moderate the relationship between accounting conservatism and relevance. Companies are expected to see the importance of other factors that can increase the relevance of the value of financial statements optimally. For investors, it is hoped that this can be used as input in making investment decisions in the future, before deciding to invest in the company. For further research, it is hoped that by adding other variables that might be able to predict the value relevance of financial statements even better.

PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS IDX30 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 Lisdiana, Nitya; Fitria Husnatarina; Agus Kubertein; Oktobria Y. Asi; Christina Fransiska; Iwan Christian
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i7.5121

Abstract This research aims to examine the influence of profitability, dividend policy, and debt to equity ratio on share prices in IDX30 index companies listed on the Indonesian Stock Exchange in 2019-2022. The population in this research are companies included in the IDX30 on the BEI in 2019-2022. The research method used was purposive sampling with a sample size of 69 companies. The data analysis techniques used in this research are descriptive statistics, classical assumption tests, multiple regression analysis, hypothesis testing using the t test and f test, and the coefficient of determination test. and assistance with the SPSS application program version 26. The test results show that profitability has no effect on stock prices, while dividend policy has a negative and significant effect on stock prices, and the debt to equity ratio has a positive and significant effect on stock prices. Keywords: Profitability, Dividend Policy, Debt to Equity Ratio, Share Price Abstrak Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kebijakan dividen, dan debt to equity ratio terhadap harga saham pada perusahaan indeks idx30 yang terdaftar di bursa efek Indonesia tahun 2019-2022. Populasi dalam penelitian ini adalah perusahaan yang termasuk dalam IDX30 di BEI tahun 2019-2022. Metode penelitian yang digunakan adalah purposive sampling dengan jumlah sampel 69 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji hipotesis yang menggunakan uji t dan uji f, serta uji koefisien determinasi. dan bantuan program aplikasi SPSS versi 26. Hasil pengujian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap harga saham, sedangkan kebijakan dividen berpengaruh negatif dan signifikan terhadap harga saham, dan debt to equity ratio berpengaruh positif dan signifikan terhadap harga saham. Kata kunci: Profitabilitas, Kebijakan Dividen, Debt to Equity Ratio, Harga Saham.

Pengaruh Free Cash Flow dan Leverage terhadap Kinerja Keuangan dengan Likuiditas sebagai Pemoderasi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Mia Agustina Natalia Putri; Sri Yuni; Agus Kubertein; Oktobria Y. Asi; Christina Fransiska; Iwan Christian
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i3.956

This research aims to examine the effect of free cash flow and leverage on financial performance with liquidity as a moderating variable in consumer goods industry companies listed on the IDX in 2020-2022. The population in this study are consumer goods industrial companies listed on the IDX in 2020-2022. The sampling method uses purposive sampling with a final sample size of 31 companies. The data analysis technique uses the help of the SPSS application program version 25. The data analysis technique in this research uses descriptive statistics, classical assumption tests, multiple regression analysis, moderated regression analysis and hypothesis testing using the t test and coefficient of determination test. The test results show that free cash flow has a positive and significant effect on financial performance, while leverage has no significant effect on financial performance. Liquidity as a moderator weakens the influence of free cash flow on financial performance, while liquidity can strengthen the influence of leverage on financial performance.

Pengaruh Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Riska Melita; Lamria Simamora; Rini Oktavia; Oktobria Y. Asi; Agus Kubertein; Septa Soraida
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1147

This research aims to examine the influence of company size and sales growth on capital structure with profitability as a moderating variable (in IDX30 index companies for the 2019-2022 period). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis. The results of this research indicate that company size has an effect on capital structure. Meanwhile, sales growth has no effect on capital structure. Moderating profitability can strengthen the influence of company size on capital structure. Meanwhile, moderate profitability can weaken the influence of sales growth on capital structure.

Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas : Studi Kasus pada Perusahaan Sub Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Irma Lestari; Sri Yuni; Agus Kubertein
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1440

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

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