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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Intelek Insan Cendikia
Chairil Akhyar
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF PROFITABILITY, ASSETS STRUCTURE, AND LIQUIDITY ON CAPITAL STRUCTURE FOOD AND BEVERAGE COMPANY WHICH IS REGISTERED ON BEI 2019-2022 Isma Putri Agustina; Rico Nur Ilham; Muttaqien; Chairil Akhyar
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 2 (2023): IHERT (2023) SECOND ISSUE: International Conference on Health Science, Green Ec
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i2.377

Abstract

This research aims to analyze the influence of profitability, asset structure and liquidity on the capital structure of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study were 43 Food and Beverage Companies registered on the IDX 2019-2022. The samples selected based on purposive sampling technique were 24 Food and Beverage Companies and had 96 observations. This research uses secondary data. The estimated model used is panel data regression analysis with the Fixed Effect Model. The research result show that Profitability has a negative and insignificant effect on Capital Structure, Asset Structure has a negative and significant effect on Capital Structure, Liquidity has a negative and insignificant effect on Capital Structure.
THE EFFECT OF CAPITAL STRUCTURE, COMPANY SIZE, PROFITABILITY AND DIVIDEND POLICY ON THE VALUE OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD Wilda Nafisa; Chairil Akhyar; Marzuki; Faisal Matriadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.43

Abstract

This study examines the effect of capital structure, firm size, profitability, and dividend policy on the value of food and beverage companies listed on the Indonesia Stock Exchange during 2017-2021. This study uses secondary data, and the samples are 10 food and beverage companies listed on the Indonesia Stock Exchange during 2017-2021. The sampling technique used purposive sampling technique. The data analysis method used is the panel data regression analysis method. The results indicate that capital structure positively and significantly affects firm value, firm size positively and significantly affects firm value, profitability has no significant effect on firm value, and dividend policy positively and significantly affects the value of food and beverage companies listed on the Indonesia Stock Exchange for 2017-2021.
THE EFFECT OF LEVERAGE, SYSTEMATIC RISK, FIRM SIZE, GROWTH OPPORTUNITY AND ROA ON EARNING RESPONSE COEFFICIENT IN PHARMACEUTICAL COMPANIES ON THE INDONESIA STOCK EXCHANGE Ferian; Chairil Akhyar; Rico Nur Ilham; M. Subhan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.44

Abstract

This study examines the effect of Leverage, Systematic Risk, Firm Size, Growth Opportunity, and ROA on the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange. The data used in this study are secondary data for 2019-2021. In sampling, the author uses a purposive sampling technique, namely the sampling method based on specific criteria. The sample in this study was 7 pharmaceutical companies conducted from the first Quarter of 2019 to Quarter 4 2021, so the number of observations in this study amounted to 84 observations using panel data regression analysis. Data is obtained from the publication of the Indonesia Stock Exchange. The results indicate that Leverage negatively and significantly affects Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, Systematic Risk negatively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, while Firm Size positively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange. Growth Opportunity does not influence the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, and ROA negatively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange..
THE INFLUENCE OF AUDITOR QUALITY, CORPORATE GOVERNANCE, AND TAX PLANNING ON PROFIT MANAGEMENT (Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange) Sumiati; Rico Nur Ilham; Chairil Akhyar; Darmawati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.47

Abstract

This study aims to analyze the Effect of Auditor Quality, Good Corporate Governance and Tax Planning on Earnings Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange). The data analysis method used is panel data regression analysis and classical assumption test with the help of Eviews software. The sampling method used in this research is purposive sampling method. Partially, the results of the study state that audit quality and good corporate governance have a negative effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Tax planning has no effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Simultaneously audit quality, good corporate governance and tax planning affect earnings management in manufacturing companies on the Indonesia Stock Exchange.
THE INFLUENCE OF PROFIT MANAGEMENT AND FINANCIAL PERFORMANCE ON COMPANY VALUE IN BUILDING MATERIALS CONSTRUCTION SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018-2021 PERIOD Muliani; Rico Nur Ilham; Chairil Akhyar; Siti Maimunah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.52

Abstract

This study examined the effect of earnings management, profitability, capital structure, and liquidity on the firm value in building materials construction sub-sector companies listed on the Indonesia Stock Exchange during 2018-2021. This study used secondary data in the form of financial statements of each company in the building materials construction sub-sector. The sample in this study consisted of 16 building materials construction sub-sector companies listed on the Indonesia Stock Exchange. The data analysis method used was multiple linear regression using Eviews 12. The results partially indicated showed that earnings management and liquidity had no significant effect on firm value, while profitability and capital structure had a positive and significant effect on firm value. Meanwhile, the simultaneous test results showed that earnings management, profitability, capital structure, and liquidity significantly affected firm value in building materials construction sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2021.
THE EFFECT OF INFLATION, EXCHANGE EXCHANGE, INTEREST RATE ON STOCK PRICE IN THE TRANSPORTATION SUB-SECTOR, 2018-2020 Siska Tri Amanda; Chairil Akhyar; Rico Nur Ilham; Adnan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.54

Abstract

This study aims to examine the effect of inflation, exchange rates, interest rates on stock prices in the transportation sub-sector in 2018-2020. For the purposes of data analysis, quantitative methods were used. The data used is secondary data obtained from the website id.investing.com and data published by Bank Indonesia. The sample in this study were 11 transportation companies listed on the IDX for the 2018-2020 period. The sampling technique used purposive sampling. The data analysis method in this study is the panel data regression analysis method. The results of the study prove that partially, the inflation variable (X1) has a positive and significant effect on stock prices (Y), exchange rates (X2) has no significant negative effect on stock prices (Y), interest rates (X3), no significant positive effect on stock prices. Furthermore, the simultaneous test results prove that Ftable of 4.46 is much smaller than Fcount, namely 11.73007. So it can be concluded that simultaneously the independent variables namely Inflation, Exchange Rates, Interest rates have a positive and significant effect on the dependent variable, namely the stock price of registered transportation companies on the IDX in 2018-2020.
THE INFLUENCE OF LOCAL OWN-SOURCE REVENUE (PAD) ON THE FINANCIAL INDEPENDENCE OF REGENCIES/CITIES THROUGHOUT SUMATRA ISLAND Sri Rizky; Chairil Akhyar; Ristati; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.55

Abstract

This study examines the influence of Local Own-source Revenue (PAD) and gross regional domestic product on regional financial independence in regencies/cities on Sumatra Island in 2020. This study uses secondary data in the form of budget realization reports published at the Directorate General of Fiscal Balance. The sample in this study consists of 154 regencies/cities throughout Sumatra Island. The data analysis method used is multiple linear regression using Eviews 12. The results partially indicate that Local Own-source Revenue (PAD) and gross regional domestic product have a positive and significant effect on regional financial independence in districts/cities on the island of Sumatra year 2020.
DETERMINATION OF GENUINE OWN INCOME, PROFIT-SHARING FUNDS, GENERAL ALLOCATION FUNDS, SPECIAL ALLOCATION FUNDS AND SILPA ON CAPITAL EXPENDITURES IN 5 CITIES IN ACEH PROVINCIAL GOVERNMENT IN 2012-2021 Widya Ningrum; Chairil Akhyar; Nurlela; Halida Bahri
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.56

Abstract

This study aims to determine the Determination of Regional Original Income, Profit Sharing Funds, General Allocation Funds, Special Allocation Funds and Silpa on Capital Expenditures in 5 Cities in the Provincial Government of Aceh in 2012-2021. The data used in this study are secondary data of 50 observations. . The method used to analyze the relationship between the independent variables and the dependent variable is panel data regression analysis. The results of the study show that local revenue has a positive effect on capital expenditure in 5 municipal governments in Aceh Province, revenue sharing has no effect on capital expenditure in 5 municipal governments in Aceh Province. General allocation funds have a negative effect on capital spending in 5 municipal governments in Aceh Province. Special allocation funds have a positive effect on capital spending in 5 municipal governments in Aceh Province. Silpa has no effect on capital expenditure in 5 municipal governments in Aceh Province.
THE INFLUENCE OF PROFITABILITY, CAPITAL STRUCTURE, INVESTMENT DECISION, AND FIRM SIZE ON FIRM VALUE (A Study in the Pharmaceutical Sector Listed on the Indonesian Stock Exchange) Chairil Akhyar; Hepi Boang Manalu; Husaini; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.61

Abstract

This study examines the influence of profitability, capital structure, investment decisions, and firm size on firm value in pharmaceutical sub-sector companies on the Indonesia Stock Exchange. This study uses secondary data from the financial statements of each pharmaceutical sub-sector company. The sample in this study consists of 9 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during 2018-2021. The data analysis method used is a multiple linear regression test with the help of Eviews 12. The results partially show that return on assets, return on equity, and capital structure has a positive and significant effect on firm value. Meanwhile, investment decisions and firm size partially do not significantly affect firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period.
THE INFLUENCE OF REGIONAL GENUINE INCOME, BALANCED FUNDS AND BUDGET RETURN CALCULATIONS (SILPA) ON CAPITAL EXPENDITURES IN INDONESIAN PROVINCE Marzuki; Halida Bahri; Chairil Akhyar; Hairani Putri
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.95

Abstract

This study aims to analyze the effect of regional original income, balancing funds, and excess budget calculations on capital expenditure in provinces throughout Indonesia. The population in this study totaled 34 provinces. The samples used in this study amounted to 34 provinces. The type of research used is quantitative.Quantitative research is a study that emphasizes the analysis of numerical data (numbers) that are processed using certain statistical methods. The data collection technique used in this study was a documentation technique and analyzed using panel data regression and processed using the Eviews9 application. The results of the study found that the variable regional original income (PAD) had a positive and significant effect on capital expenditure, while balancing funds (DP) and remaining budget calculations (SiLPA) had a negative and insignificant effect on capital expenditure.
Co-Authors -, Suci Andriani Adnan Arya Permana Ginting Bahri, Halida Chairul Azman Darmawati Darmawati Muchtar Ferian Ghazali Syamni Hairani Putri Hasvinsa Mahra Hepi Boang Manalu Husaini Husaini Husaini Iklil Isma Putri Agustina Jumaini Jummaini Lily Andari Mukhtar M Albani M. Subhan Marzuki Marzuki Marzuki Matriadi, Faisal Muliani Muttaqien Nurlela Ratna Sari Siregar Ravina Reza Hendri Yana Rico Nur Ilham Ristati Sari Yulis Terfiadi Shinta Novitalia Siska Tri Amanda Siti Maimunah Siti Zahara Sri Rizky Sri Wahyuni Sultan Fadlullah Nuri Sumiati Wahyuddin Wahyuddin Wardhiah Widya Hartanti Widya Ningrum Wilda Nafisa Yusniar Zihan Chairunnisa Zulfan