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All Journal Optimal: Jurnal Ekonomi dan Manajemen Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi

Hesty Ervianni Zulaecha

Unknown Affiliation

Author-ID : 7292191

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 29 Documents Claim Missing Document

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Pengaruh Dana Pihak Ketiga (DPK), Capital Adequancy Ratio (CAR), Loan To Deposit Ratio (LDR), Return On Asset (ROA), Terhadap Penyaluran Kredit Novi Sriwahyuni; Hesty Ervianni Zulaecha; Imam Hidayat; Ahmad Jayanih
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the effect of Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Return On Assets (ROA) on credit at registered National Private Commercial Banks in 2015-2020 on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2020 period. The population in this study are National Private Commercial Bank companies listed on the Indonesia Stock Exchange during the 2015-2020 period. The total samples tested were 11 companies selected by purposive sampling technique so that the data analyzed amounted to 66 companies. The data analysis technique uses panel data regression with the help of the Eviews 9.0 program. The results of this study indicate that Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Return On Assets (ROA) are equally influential positive and significant to Credit Disbursement.

Pengaruh Kompensasi Rugi Fiskal,Return on Asset,Leverage, dan Sales Growth terhadap Tax Avoidance Selly Ariyanti Lestari; Hesty Ervianni Zulaecha; Imam Hidayat; Samino Hendrianto
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 3 (2022): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the effect of Fiscal Loss compensation, Return On Assets, Leverage, and Sales growth, on tax avoidance in the chemical industry sector listed on the Indonesia Stock Exchange (IDX). The research period used is 4 years period 2017-2019.The population of this study includes all companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The analysis used is panel data logistic regression analysis.The results showed that Return on Assets had a negative effect on Tax Avoidance, Fiscal Loss Compensation, Leverage, Sales Growth, did not have a significant effect on tax avoidance.The data analysis technique used in this study is multiple linear regression and processed using the Eviews 9.0 program.

PENGARUH LIKUIDITAS, STRUKTUR MODAL, PERPUTARAN KAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN Yesika Ade Noviyani; Hesty Ervianni Zulaecha; Imam Hidayat; Ahmad Jayanih
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 3 (2022): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Profitability shows the company's ability to earn profits related to sales, total assets and capital with certain measurements. The purpose of this study was to determine the effect of liquidity, capital structure and cash turnover on the profitability of empirical study companies in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015 - 2021 period. The research approach used is quantitative research. The research period was carried outfor 7 years, namely the 2015 - 2021 period. The population of this study included all food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2015 - 2021 period. The sampling technique was using purposive sampling technique. Based on the established criteria, 10 companies have met these criteria. The type ofdata used is secondary data obtained from the official website of the Indonesia Stock Exchange. The analysis method used is panel data regression analysis using Eviews software version 10.0. In this study, profitability is measured using return on assets. The results showed that liquidity as measured by the current ratio had a positive effect on profitability, while the capital structure as measured by the debt to equity ratio had negative effect on profitability, cash turnover had no negative effect on profitability as well as sales growth as measure by the degree of operating leverage had a negatif effect on profitablity. The simultaneous test results for liquidity, capital structure and cash turnover have ajoint effect on profitability.

PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Dwi Ayu Paradita; Hesty Ervianni Zulaecha; Imam Hidayat; Dewi Rachmania
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the effect of leverage, profitability, liquidity, managerial ownership, and institutional ownership on dividend policies in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the period 2015-2019. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria obtained 7 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that institutional ownership has a significant positive effect on dividend policy, managerial ownership has a significant negative effect on dividend policy. Leverage, profitability, and liquidity have no significant influence on dividend policy. Leverage, profitability, liquidity, managerial ownership, and institutional ownership together affect dividend policy

Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak Erma Wati; Hesty Ervianni Zulaecha; Hamdani, Hamdani; Budi Rohmansyah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

The purpose of this study was to determine the effect of Capital Intensity, Leverage, Profitability and Company Size on Tax Management. Empirical Study of Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The time period used in this study is 7 (five) years, starting from 2015-2021. The population in this study includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The sampling technique used was the purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results show that firm size has a significant negative effect on tax management, capital intensity, leverage and profitability have no significant effect on tax management, and capital intensity, leverage, profitability and firm size together have an effect on tax management.

Pengaruh Eksternal Pressure, Leverage, dan Ukuran Perusahaan Terhadap Financial Statement Fraud Adelia Eka Resimasari; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Imam Hidayat
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.931

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang efektivitas tekanan eksternal yaitu leverage, dan rasionalisasi dalam mendeteksi kecurangan laporan keuangan. Variabel fraud triangle yang digunakan adalah tekanan dengan proksi external pressure (LEVERAGE), dan financial statement fraud (M-Score), dan rasionalisasi dengan proksi rasionalisasi (TATA). Dalam penelitian ini untuk mendeteksi kecurangan laporan keuangan digunakan proksi manajemen laba dengan akrual diskresioner sebagai variabel dependen. Populasi penelitian ini adalah BEI tahun 2017-2021. Analisis data yang dilakukan adalah tekanan eksternal (LEVERAGE), rasionalisasi (TATA) berpengaruh terhadap kecurangan laporan keuangan, sedangkan tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.

PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS , DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Anggi Aprilia; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Imam Hidayat
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.932

This study aims to examine the effect of Profitability, Leverage, Liquidity and Company Size on Stock Returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 7 years, namely 2015-2021. The population of this study includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling. Based on predetermined criteria, 17 companies were obtained from food and beverage companies. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using Eviews software version 9.0. The panel data regression model used is the Fixed Effect Model. In this study the dependent variable is Stock Return and the independent variables are Profitability (return on equity), Leverage (debt to equity ratio), Liquidity (Current ratio) and company size (size). The results of this study indicate that Profitability and Liquidity have a positive effect on Stock Returns. Meanwhile, Leverage and Firm Size have no effect on Stock Return. Simultaneously Profitability, Leverage, Liquidity and Company Size affect Stock Returns.

PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP KUALITAS HASIL AUDIT Asri Fitri Annisa; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Imam Hidayat
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.933

This study aims to examine the effect of leverage, company size profitability on the quality of audit results in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2016-2021 period. The research population includes several sub-sector manufacturing companies and are listed on the stock exchange in the 2017-2021 period. The sample taken by this study used a purposive sampling method and had predetermined criteria, namely 10 companies

PENGARUH LIKUIDITAS, FIRM SIZE, LEVERAGE DAN PROFITABILITAS TERHADAP CASH HOLDING Nurul Adibah; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Imam Hidayat
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.934

The purpose of this study is to determine the effect of Liquidity, Firm Size, Leverage, and Profitabilitas on Cash Holding in Basic and Chemical Industry Sector Companies listed on the Indonesia Stock Exchange. The population of this study includes all industrial companies in the Basic and Chemical Industry sectors on the Indonesia Stock Exchange for the 2018-2020 period. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.

PENGARUH LEVERAGE UKURAN PERUSAHAAN PROFITABILITAS TERHADAP FEE AUDIT Shinta Aditia Putri; Dirvi Surya Abbas; Hesty Ervianni Zulaecha
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 1 No. 4 (2022): Oktober : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

This study aimed to examine: 1) the effect of leverage on profitability 2) effect of firm size 3) effect of profitability 4) effect fee audit. This research study considered causative. The population was proverty and real estate companies listed on the Indonesia Stock Exchange in 2017 until 2021. The research sample was determined by the method of purposive sampling to obtain a sample of 14 companies. Types of data used are secondary data and methods of analysis used is multiple regression. This study concluded that leverage was significantly influence profitability, 2) Firm size is not significantly influence the profitability. In this study suggested that further research should consider expanding the sample beyond the properti and real estate sector and extend the observation period, so that the results obtained can be generalized. And also the number of other factors that need to be considered profitability by further research. Subsequent researchers can conduct research associated with profitability, using a variety of relevant variables, which certainly influenced on the performance and development of the profitability of a company.

Co-Authors Abbas, Dirvi Surya Adelia Eka Resimasari Ahmad Jayanih Aldi Al Adiat Anggi Aprilia Annisa Isabela Asri Fitri Annisa Ayu Arifiani Nurfajri Beby Ratna Sari Budi Rohmansyah Dea Safira Dewi Rachmania Djenny Sasmita Dwi Ayu Paradita Erma Wati Fitri Lim Hamdani . Hamdani Hamdani Husna Darra Sarra Imam Hidayat Imas Kismanah Imas Nurhafifah Indra Gunawan Siregar Mairiza Selvia mas Kismanah Moh. Rizki Kurniawan Muhammad Fallah Muhammad Farhan Genio Srikandi muhammad fikri Noramita, Noramita Novi Sriwahyuni Nurpadlillah Nurpadlillah Nurul Adibah Rahayu Nur Listiyo Ningsih Repi Dwi Putri Riska Dwi Amelia Risseu Rizkia Monika Samino Hendrianto Seleman Hardi Yahawi Seleman Hardy Yahawi Selly Ariyanti Lestari Shinta Aditia Putri Shufi Muhammad Mushab Mujaddidi sigit budi santoso Sriyanto Sriyanto Sudarmanto, Eko Watiyarrahmah Watiyarrahmah Yesika Ade Noviyani

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