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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 LIKUIDITAS, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS Beby Ratna Sari; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Imas Kismanah
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Every company that stands and exists in the business world is to get profit, another important thing is to survive in the business world. Many things and obstacles are often faced by a company to maintain its existence. Therefore the researchers conducted this research with the aim to determine the effect of liquidity, sales growth and company size on financial distress. The method used in this research is panel data Regression data management, with Eviews 12 as a data processing tool. The data collection technique itself uses purposive sampling and the data used is secondary data. The population of this study are consumer industry companies listed on the IDX in 2017-2022. The results of this study are that liquidity and company size have an insignificant positive effect and sales growth has an insignificant negative effect on financial distress.

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DEWAN KOMISARIS, TERHADAP INTEGRITAS LAPORAN KEUANGAN Mairiza Selvia; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Sigit Budi Santoso
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

The purpose of this study was to determine the effect of managerial ownership ,instutional ownership ,audit commitee,board of comiddioner on the itegrity of financial statments in companies in the basic and chemical industrysectors listed on the indonesia stock exchage(idx).The research period used was 3 years ,namely the 2018-221 period.The sampling technique used purposive samping technique.Bassed on the specified criteria,a sample of 20 companies was obtained from indoesian stock exchage website. The analytical method used is panel data regression analysis including the f test and t test processed using the eviews 9.0 program .The results show taht the board of comissioners has positve effect on the integrityof financial statements whereas ,managerial ownershp ,instutional ownership and the audit commitee have no effect on the integrity of financial statements. Keywords: , , , , .

Pengaruh Kepemilikan Manajerial, Leverage, Finansial Distress, Dan Ukuran Perusahaan Muhammad Fikri; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; mas Kismanah
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

This study aims to determine the effect of managerial ownership, leverage, financial distress, and company size on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study are all companies belonging to the transportation sector in from 2017 to 2021. The total population of 25 companies using the purposive sampling method obtained 12 samples of companies that met the criteria, with a total of 60 data observations. This study used panel data regression analysis with the help of the eviews9 program. The results of the study concluded that managerial ownership had a significant negative effect on accounting conservatism with a significance value of 0.6398, leverage had a significant negative effect on accounting conservatism with a significance value of 0.3907, financial distress had a significant effect on conservatism with a significance value of 0.0000 and firm size negative effect on accounting conservatism with a significance value of 0.1420 .

PENGARUH PERTUMBUHAN PERUSAHAAN, LEVERANGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Riska Dwi Amelia; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Sigit Budi Santoso
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

This research was conducted to determine the effect of company growth, leverage, profitability, and company size on company value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2021 period. The study population was 39 manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a study period of 4 years. The sample selection method is purposive sampling and there are 8 companies that match the sample criteria. The data analysis method uses panel data and ordinary least squares (OLS). The results of hypothesis testing show that partially Firm Growth has a negative and significant effect on firm value, Leverage has a negative and significant effect on firm value, Profitability has a negative and significant effect on firm value, and Company Size has a positive and significant effect on firm value. Simultaneously there is a significant influence of company growth, leverage, profitability, company size on firm value.

PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Fitri Lim; Hesty Ervianni Zulaecha; Hamdani, Hamdani; Sriyanto, Sriyanto
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.109

The purpose of this article is to analyze the significance of the influence of profitability, liquidity, asset structure and company size on capital structure. This research was conducted at Food and Beverage Companies on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, 8 companies were obtained. The type of data used is secondary data, namely through financial report data published on the website www.idx.co.id. The analytical method used is panel data logical regression analysis. The results of the study show that partially Profitability does not have a negative impact on Capital Structure. Liquidity has a negative impact on Capital Structure. Company Size does not have a negative impact on Capital Structure. Asset Structure does not have a negative impact on Capital Structure. Based on the results of the simultaneous analysis, Profitability, Liquidity, Company Size, and Asset Structure have a positive effect on Capital Structure.

PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN, EFEKTIVITAS KOMITE AUDIT DAN SOLVABILITAS TERHADAP TIMELINESS Moh. Rizki Kurniawan; Hesty Ervianni Zulaecha; Imam Hidayat; Seleman Hardi Yahawi
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.115

The purpose of this study was to determine the effect of profitability, ownership structure, effectiveness of the audit committee, solvabilitas on timeliness in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. The research year period used is 4 years, namely the 2016-2021 period. The population of this study includes all consumer-based industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used a population sampling technique. Based on the criteria set, 17 companies were obtained, 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 of the research simultaneously show that profitability, ownership structure, audit committee effectiveness and solvency have an effect on timeliness. Meanwhile, if partially tested, it shows that profitability, ownership structure, audit committee effectiveness and solvency have no significant effect on timeliness.

PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Muhammad Farhan Genio Srikandi; Hesty Ervianni Zulaecha; Imam Hidayat; Imas Kismanah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.118

This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-sized firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Docu-mented is empirical evidence that small-, medium- and large-sized firms tend to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.

Pengaruh Profitabilitas, Kepemilikan Institusional, Kebijakan Deviden, dan Ukuran Perusahaan Terhadap Kebijakan Hutang Aldi Al Adiat; Hesty Ervianni Zulaecha; Imam Hidayat; Djenny Sasmita
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy. Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy.

Pengaruh Kepemilikan Manajerial, IOS, Laverage dan Profitabilitas terhadap Kualitas Laba Dea Safira; Hesty Ervianni Zulaecha; Hamdani, Hamdani; Husna Darra Sarra
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2021 period.The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The type of data used was secondary data obtained from the Indonesia Stock Exchange website.The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The results show that managerial ownership has a positive effect on earnings quality, while ios and leverage have no effect on earnings quality.

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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