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All Journal Jurnal Ilmiah Ekonomi Islam Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Bina Akuntansi Jurnal Keuangan dan Bisnis
Marshella, Marshella
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITY, LEVERAGE, DAN ISNTITUSIONAL OWNERSHIPS TERHADAP FIRM VALUE PADA SEKTOR INFRASTRUCTURE PERIODE 2021-2023 Marshella, Marshella; Wijaya, Henryanto
Jurnal Bina Akuntansi Vol. 11 No. 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i2.650

Abstract

Tujuan penelitian ini ialah untuk mengumpulkan data empiris tentang pengaruh profitability, leverage, dan institutional ownership terhadap firm value pada perusahaan infrastruktur yang terdaftar antara tahun 2021 hingga 2023 di Bursa Efek Indonesia. Pemilihan sampel dilakukan dengan metode purposive sampling dan sampel data sekunder dikumpulkan terdiri dari 68 perusahaan. Analisis data tersebut menggunakan SPSS Statistics Version 29 dan Microsoft Excel 2021. Berdasarkan hasil uji-t, pengaruh profitability dan institutional ownership berpengaruh positif dan tidak signifikan terhadap firm value, sedangkan leverage berpengaruh negatif dan signifikan terhadap firm value.
Pengaruh Audit Tenure, Debt Default, Opinion Shopping Dan Mekanisme Corporate Governance Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Sub Sektor Aneka Industri Yang Terdaftar Bursa Efek Indonesia Periode Tahun 2020-2022 Simbolon, Angelina; Marshella, Marshella; Faris, Salman; Nasib, Nasib
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4733

Abstract

Penelitian ini bertujuan untuk menguji variabel audit tenure, debt default, opinion shopping dan mekanisme corporate governance terhadap penerimaan opini audit going concern pada perusahaan manufaktur sub sektor aneka industri yang terdaftar Bursa Efek Indonesia periode tahun 2020-2022. Penelitian ini menggunakan pendekatan kuantitatif. Pengambilan sampel digunakan dengan teknik purposive sampling berdasarkan 63 pengamatan dari perusahaan manufaktur sub sektor aneka industri yang terdaftar Bursa Efek Indonesia. Metode analisis dalam penelitian ini berbasis Analisis Regresi Logistik yang menggunakan perangkat lunak Eviews 12. Dari hasil pengujian menunjukkan bahwa variabel audit tenure dan variabel opinion shopping berpengaruh terhadap penerimaan opini audit going concern. Variabel debt default dan variabel mekanisme corporate governance tidak berpengaruh terhadap penerimaan opini audit going concern.
PERTUMBUHAN PERUSAHAAN DAN LEVERAGE : PENGARUHNYA TERHADAP PERINGKAT OBLIGASI Marshella, Marshella; Mendari, Anastasia Sri; Soejono, Fransiska
Jurnal Keuangan dan Bisnis Vol. 22 No. 2 (2024): Jurnal Keuangan Dan Bisnis Volume 22, Number 2, October 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i2.1130

Abstract

This study aims to examine the effect of company growth and leverage on bond ratings by focusing on non-financial companies listed on the Indonesia Stock Exchange with a research period during 2018-2022. The data used is secondary data. The population in this study are non-financial companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 27 companies with a total of 135 observations. Hypothesis testing is done with logistic regression analysis. The growth of a company is approximated by the assets growth ratio (AGR), while leverage is approximated by the debt to equity ratio (DER). The results of this study indicate that company growth has no effect on bond ratings and leverage affects bond ratings.
Analisis Sistem Dropship Dalam Jual Beli Online Perspektif Ulama Klasik Dan Kontemporer Midisen, Kisanda; Ahmad, Ali Nur; Marshella, Marshella
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13331

Abstract

The aim of this research is to find out the contracts applied to online buying and selling using the dropship system and the laws according to classical scholars and contemporary scholars. This qualitative research uses a descriptive analysis method with a process of collecting data from various sources; observations, interviews, and literature studies in journals, books, and articles relevant to the research topic. The approach used in this research is a phenomonological approach. Based on research findings, it can be said that the dropship system in online buying and selling is not prohibited in Islam and can be used with various contracts, including salam sale and purchase contracts, wakalah bil ujroh contracts, and samsarah contracts. The dropship method fulfills the prerequisites and principles of trade legitimacy in Islam. The permissibility of this dropship system refers to the general rule of muamalah fiqh which says "All forms of muamalah are permitted unless there is an argument that forbids it."
Analisis Sistem Dropship Dalam Jual Beli Online Perspektif Ulama Klasik Dan Kontemporer Midisen, Kisanda; Ahmad, Ali Nur; Marshella, Marshella
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13331

Abstract

The aim of this research is to find out the contracts applied to online buying and selling using the dropship system and the laws according to classical scholars and contemporary scholars. This qualitative research uses a descriptive analysis method with a process of collecting data from various sources; observations, interviews, and literature studies in journals, books, and articles relevant to the research topic. The approach used in this research is a phenomonological approach. Based on research findings, it can be said that the dropship system in online buying and selling is not prohibited in Islam and can be used with various contracts, including salam sale and purchase contracts, wakalah bil ujroh contracts, and samsarah contracts. The dropship method fulfills the prerequisites and principles of trade legitimacy in Islam. The permissibility of this dropship system refers to the general rule of muamalah fiqh which says "All forms of muamalah are permitted unless there is an argument that forbids it."
Co-Authors Ahmad, Ali Nur Anastasia Sri Mendari Fransiska Soejono Henryanto Wijaya Midisen, Kisanda Nasib SALMAN FARIS Simbolon, Angelina