Articles
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
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DOI: 10.55606/jekombis.v1i4.684
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
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DOI: 10.55606/jekombis.v1i3.708
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
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DOI: 10.55606/jekombis.v1i3.709
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 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
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DOI: 10.30640/inisiatif.v1i4.381
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.
PENGARUH STRUKTUR MODAL, KUALITAS AUDIT, KINERJA KEUANGAN, AUDIT DELAY TERHADAP NILAI PERUSAHAAN
Shufi Muhammad Mushab Mujaddidi;
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
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DOI: 10.30640/inisiatif.v1i4.382
The Main Purpose of This Research Is To Know The Effect Of Capital Structure, Audit Quality, Financial Performance, And Audit Delay On Company Value In Industrial Sub-Sector Manufacturing Companies Listed On The Indonesia Stock Exchange For The 2015-2021 Period. Samples Obtained by Purposive Sampling Method and Based on Criteria Selected 6 Companies As Samples of This Research. The results of this study simultaneously are that capital structure, audit quality, financial performance, audit delays have an effect on firm value.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, ECONOMIC VALUE ADDED DAN RETURN ON INVESTMENT TERHADAP RETURN SAHAM
Noramita, Noramita;
Hesty Ervianni Zulaecha;
Hamdani, Hamdani;
Seleman Hardy Yahawi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya
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DOI: 10.30640/jumma45.v1i2.324
The purpose of this study was to determine the effect of company size, leverage, economic value added and return on investment on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (BEI). The research time periodused is 8 years, namely the 2014-2021 period. The study population includes food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2021 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 9 companies were obtained. The type of data used si secondary data obtained from the Indonesia Stock Exchange website and the official website of the sample companies. The analysis method used is panel data regression analysis. The results showed that company size had no effect on stock returns, Leverage had a positive effect on stock returns, Economic value added had no effect on stock returns, and Return on investment had an effect on stock returns.
PENGARUH TINGKAT HUTANG, BOOK TAX DIFFERENCE, VOLATILITAS PENJUALAN DAN LAVERAGE TERHADAP PERSISTENSI LABA
Nurpadlillah Nurpadlillah;
Hesty Ervianni Zulaecha;
Hamdani Hamdani;
Sigit Budi Santoso
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya
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DOI: 10.30640/jumma45.v1i2.325
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Debt Level, Book Tax Difference, Sales Volatility, dan leverage pada perusahaan Manufaktur subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI). Jangka waktu penelitian yang digunakan adalah 6 tahun yaitu periode 2016-2021. Populasi penelitian ini adalah perusahaan Manufaktur subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2021. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh 10 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel yang didukung oleh program Eviews 9.0. Hasil penelitian menunjukkan bahwa Tingkat Hutang berpengaruh terhadap Persistensi Laba, sedangkan Volatilitas Penjualan Perbedaan Pajak Buku dan Leverage menunjukkan secara bersama-sama tidak berpengaruh terhadap Persistensi Laba.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN
Rahayu Nur Listiyo Ningsih;
Hesty Ervianni Zulaecha;
Imam Hidayat;
Indra Gunawan Siregar
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya
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DOI: 10.30640/jumma45.v1i2.327
Tujuan penelitian ini adalah untuk mengetahui pengaruh struktur modal, profitabilitas, ukuran perusahaan dan leverage terhadap nilai perusahaan pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2021. Penelitian ini merupakan penelitian kuantitatif. Sampel dalam penelitian ini adalah 16 perusahaan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengumpulan data sekunder diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Teknik analisis yang digunakan adalah analisis regresi data panel dengan menggunakan software Eviews 12.0. Hasil penelitian menunjukkan bahwa Struktur Modal, Profitabilitas, Ukuran Perusahaan dan Leverage tidak berpengaruh terhadap Nilai Perusahaan. Sedangkan secara simultan Struktur Modal, Profitabilitas dan Ukuran Perusahaan berpengaruh terhadap Nilai Perusahaan.
PENGARUH KEPEMILIKAN MANAJERIAL, INTENSITAS MODAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI
Repi Dwi Putri;
Hesty Ervianni Zulaecha;
Imam Hidayat;
Eko Sudarmanto
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya
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DOI: 10.30640/jumma45.v1i2.328
Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, leverage, dan financial distress terhadap konservatisme akuntansi pada perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN
Risseu Rizkia Monika;
Hesty Ervianni Zulaecha;
Hamdani Hamdani;
Watiyarrahmah Watiyarrahmah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya
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DOI: 10.30640/jumma45.v1i2.330
Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mepengaruhi Kebijakan Deviden. Faktor-faktor tersebut adalah Kepemilikan Manajerial (KM), Kepemilikan Institusional (KI), Profitabilitas (ROE) dan Ukuran Perusahaan (SZ). Data yang digunakan adalah data sekunder yaitu laporan keuangan tahunan pada Perusahaan Properti dan Real Estate. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Dengan metode ini, diperoleh 35 perusahaan yang dijadikan sebagai sampel penelitian. Metode analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan eview versi 10.0. Hasil penelitian menunjukkan bahwa Kepemilikan Manajerial, Profitabilitas dan Ukuran Perusahaan tidak berpengaruh terhadap Kebijakan Deviden dan Kepemilikan Institusional berpengaruh terhadap Kebijakan Deviden.