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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Manajemen Bisnis Journal of Accounting and Investment Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Akuntansi dan Ekonomika JMM (Jurnal Masyarakat Mandiri) Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal of Artificial Intelligence and Digital Business Journal of Business Economics and Agribusiness Jurnal Ar Ro'is Mandalika (Armada) Journal of Knowledge and Collaboration
Lela Hindasah
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan dengan Locus of Control sebagai Variabel Mediasi pada Industri Kreatif di Yogyakarta Febitha Asyifa Salma; Lela Hindasah
Journal of Knowledge and Collaboration Vol. 2 No. 6 (2025): Journal of Knowledge and Collaboration
Publisher : Arbain Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/4eygxs16

Abstract

Penelitian ini bertujuan mengkaji pengaruh literasi keuangan dan sikap keuangan terhadap perilaku pengelolaan keuangan, dengan locus of control sebagai variabel mediasi, pada pelaku UMKM di Daerah Istimewa Yogyakarta. Peneliti menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui penyebaran kuesioner. Peneliti menjadikan pelaku UMKM di Daerah Istimewa Yogyakarta sebagai subjek penelitian, dengan 173 responden yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan menggunakan perangkat lunak SmartPLS v.4. Hasil analisis menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan. Sikap keuangan juga memberikan pengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan. Selain itu, locus of control terbukti berpengaruh terhadap perilaku pengelolaan keuangan. Literasi keuangan memengaruhi locus of control secara positif, sedangkan sikap keuangan tidak menunjukkan pengaruh signifikan terhadap locus of control. Locus of control berperan memediasi pengaruh literasi keuangan terhadap perilaku pengelolaan keuangan, tetapi tidak memediasi pengaruh sikap keuangan terhadap perilaku pengelolaan keuangan.
Determinants of Stock Returns: The Role of Ownership Structure, Firm Fundamentals, and Market Variables in Sharia Stocks Lela Hindasah
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 2 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i2.4852

Abstract

This study aims to examine the effect of ownership structure (institutional ownership, managerial ownership, and foreign ownership), firm fundamentals (profitability, leverage, dividend policy, and firm size), and market variables (book-to-market ratio, trading volume, and stock volatility) on the stock returns of Sharia-compliant firms listed on the Indonesia Stock Exchange during the 2020 pandemic crisis. The study utilizes a sample of 322 Sharia-compliant firms in 2020 and employs multiple linear regression analysis. The results indicate that managerial ownership and institutional ownership do not have a significant effect on stock returns, while foreign ownership has a negative effect. Regarding firm fundamentals, Return on Assets (ROA) and market capitalization have a positive effect on stock returns, whereas leverage and dividend policy do not show significant influence. Among market variables, the book-to-market ratio has a positive effect on stock returns, while trading volume and stock volatility are found to be insignificant. These findings suggest that during a crisis period, firm fundamentals and stock valuation remain the primary determinants influencing investment decisions in the Sharia stock market.
Pengaruh Kinerja Lingkungan, Kinerja Sosial dan Mekanisme Tata Kelola Terhadap Kinerja Keuangan Pada Perusahaan Go Public di Indonesia Susanti, Elyssa; Hindasah, Lela
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19033

Abstract

This study aims to examine the impact of environmental performance, social performance, and governance mechanisms on the financial performance of publicly listed companies in Indonesia during the 2019–2023 period. Utilizing 245 firm data, the analysis was conducted using multiple linear regression with a fixed effect model approach. The findings reveal that environmental performance has a negative and significant impact on financial performance, indicating that the high costs of meeting strict environmental standards may suppress profitability. Conversely, social performance has a positive and significant impact on financial performance, demonstrating that corporate social responsibility contributes to enhanced reputation and operational efficiency. Institutional ownership negatively and significantly affects financial performance, possibly due to short-term pressures from institutional investors. In contrast, foreign ownership positively and significantly influences financial performance, reflecting benefits such as technology transfer, improved managerial expertise, and access to international markets. Meanwhile, the presence of independent commissioners does not significantly affect financial performance, which may be attributed to limited supervisory effectiveness. This study contributes to understanding the dynamics between environmental, social, and governance performance and financial performance, offering practical implications for managerial decision-making.mechanisms and improved independence in decision-making.
Pengaruh Profitabilitas, Likuiditas Leverage, Assets Growth, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Kebijakan Dividen Pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Uqba, Luthfia Aulia; Lela Hindasah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2939

Abstract

Dividend distributions among non-financial companies listed on the Indonesia Stock Exchange (IDX) often exhibit inconsistency, highlighting a disparity between market expectations and actual performance. Variability in the Dividend Payout Ratio (DPR) can diminish a company’s appeal in the capital market, weaken investor confidence, and discourage investment interest. This research aims to examine the effect of profitability, liquidity, leverage, asset growth, company size, and institutional ownership on dividend policy in non-financial companies listed on the IDX during the period from 2019 to 2023. Using a sample of 625 observations, the study employs multiple linear regression analysis to determine the key factors that influence dividend decisions, with STATA 17 as the primary analytical tool. The results show that profitability and asset growth have a significant negative impact on dividend policy, while liquidity, leverage, company size, and institutional ownership do not have a significant effect
PENGARUH PROFITABILITAS, KEPUTUSAN KEUANGAN, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Hakim, Muhammad Luqman; Hindasah, Lela
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.4714

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi nilai perusahaan pada perusahaan yang listed di Bursa Efek Indonesia dan masuk di Jakarta Islamic Index 70 (JII70) periode 2018–2021. Faktor yang diteliti mencakup profitabilitas, keputusan keuangan yang terdiri dari struktur modal, kebijakan dividen dan keputusan investasi. Prediktor nilai perusahaan lainnya yaitu struktur kepemilikan yang terdiri dari kepemilikan manajerial dan kepemilikan institusional, yang terakhir yaitu ukuran perusahaan. Data penelitian sebanyak 180 dari 65 perusahaan dipilih menggunakan teknik purposive sampling berdasarkan kriteria pelaporan keuangan tahunan, perolehan laba, pembagian dividen, serta adanya struktur kepemilikan manajerial dan institusional. Analsis data menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas, struktur modal, kebijakan dividen, kepemilikan manajerial dan ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Sebaliknya, keputusan investasi, dan kepemilikan institusional tidak berpengaruh signifikan terhadap nilai perusahaan
PERAN CORPORATE GOVERNANCE DAN FINANCIAL CAPABILITY TERHADAP VOLATILITAS RETURN SAHAM Hindasah, Lela
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5588

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Governance dan financial capacity terhadap volatilitas return saham pada masa krisis. Objek penelitian yaitu perusahaan yang terdaftar di Bursa Efek Indonesia. Variabel Corporate Governance berdasarkan jumlah direktur dan persentase komisaris independen, sementara financial capacity berdasarkan profitabilitas, leverage, arus kas operasi, dan ukuran perusahaan. Metode analisis yang digunakan adalah regresi linier berganda dengan jumlah sampel sebanyak 510 perusahaan. Data tahun 2019 digunakan untuk mengukur variabel independen, sedangkan volatilitas return saham sebagai variabel dependen menggunakan data tahun 2020, yang merepresentasikan periode krisis akibat pandemi COVID-19. Hasil penelitian menunjukkan bahwa jumlah direktur, profitabilitas, leverage, arus kas operasi, dan ukuran perusahaan berpengaruh signifikan terhadap volatilitas return saham. Sebaliknya, persentase komisaris independen tidak menunjukkan pengaruh yang signifikan. Temuan ini mengindikasikan bahwa praktik corporate governance yang efektif, khususnya melalui keberadaan jumlah direktur yang memadai, serta kapasitas finansial yang kuat berdasarkan profitabilitas, arus kas operasi, dan ukuran perusahaan dapat mereduksi volatilitas saham pada masa krisis. Di sisi lain, tingkat leverage yang tinggi meningkatkan risiko volatilitas return saham.
Analisis Persamaan Simultan Insider Ownership, Utang dan Kebijakan Deviden Beserta Faktor-Faktor yang mempengaruhinya. Akmalia, Alien; Hindasah, Lela
Jurnal Manajemen Bisnis Vol. 1 No. 1: March 2010
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study excamined the simultaneous between debt, dividend and insider ownership with the factors that have influence. This reaserch facused on non financial companies which is register in Indonesia Derivative Exchange (BEI), for 2002-2006, it report the financial data complately and publish on Indonesian Capital Market Directory (ICMD). Sample taking use purposive sampling method and bring 76 compaies as the result.This study use Two Stage Square (2SLS), because the identification of simultaneous equation must fulfill just identified criteria. The exogeneous variables that use in this study are debt, dividend and insider ownership. The endogenous variables that use in this study are business risk, profitability, investment, fixed assets, growth and size of the firm.The result of reasearch shows that on debt equastion : dividend, insider ownership, risk, profitability and fixed asset have sigificant influence to debt. On dividend equation: debt, insider ownership, risk, profitability, investment and growth have significant influence to devidend. On insider ownership equastion debt, dividend, risk, and size have significant influence to insider ownership.
Capital Structure, Firm Size, and Firm Growth: Do They Influence Firm Value Through Profitability? Evidence from Indonesian Manufacturing Firms Hindasah, Lela; Suprijanto, Dewi Hasanah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7333

Abstract

Firm value represents an important indicator of corporate performance and reflects investors’ perceptions of a company’s future prospects. Understanding the factors that influence firm value is therefore crucial for both managers and investors. This study aims to examine the effects of capital structure, firm size, and firm growth on firm value, with profitability acting as a mediating variable. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using a quantitative research approach, secondary data were collected from companies’ financial statements, resulting in 433 firm-year observations selected through purposive sampling. Panel data regression analysis was employed to examine the direct relationships among variables, while the Sobel test was used to analyze the mediating role of profitability. The results show that capital structure has a negative and significant effect on profitability, whereas firm size and firm growth have positive and significant effects on profitability. However, capital structure, firm size, and firm growth do not have significant direct effects on firm value. Profitability, on the other hand, has a positive and significant influence on firm value. Furthermore, the mediation analysis confirms that profitability significantly mediates the relationships between capital structure, firm size, firm growth, and firm value. These findings suggest that profitability plays a crucial role in transmitting the effects of corporate financial and operational characteristics on firm value. Therefore, companies seeking to enhance their market value should prioritize strategies that improve financial performance and profitability.
Co-Authors Ajat Sudrajat Akhmad Adi Saputro Akmalia, Alien Arifin Prasetya, Arifin Bambang Sutrisno Fauziah Meyla Idhvelani Arda Fauziyah Fauziyah Febitha Asyifa Salma Hanifah, Azimah Herliyana, Dea Hotimah, Nunu Nurul Hotimah, Nunu Nurul Mugi Harsono Muhammad Luqman Hakim, Muhammad Luqman Pambayun, Tania Elisa Rafiienza, Richie RINI JUNI ASTUTI Rini Juni Astuti Riyanti Riyanti RR. Ella Evrita Hestiandari Suprijanto, Dewi Hasanah Susan Pratiwi, Susan Susanti, Elyssa syamsudin Syamsudin Syamsudin Uqba, Luthfia Aulia Viky Hari Chandra Siregar, Viky Hari