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All Journal Economics and Digital Business Review International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis
Sastrasasmita, Emillia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PROFITABILITAS PERUSAHAAN CONSUMER NON-CYCLICAL DENGAN FAKTOR PENGARUH SIZE, LEVERAGE, GROWTH DAN EFEK PANDEMI COVID-19 Sastrasasmita, Emillia; Imelda, Elsa
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 2 (2023): September 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i2.27047

Abstract

Kinerja perusahaan umumnya dinilai melalui pendekatan keuangan yaitu bersumber dari laporan keuangan yang dihasilkan oleh perusahaan. Hal ini dikarenakan kinerja keuangan menyajikan aspek penghimpunan dana maupun penyaluran dana. Pandemi Covid-19 yang terjadi berakibat sangat serius pada perekonomian Indonesia, termasuk operasional perusahaan serta kesejahteraan masyarakat. Studi ini memilih perusahan-perusahaan dari sektor consumer non-cyclical yang menghasilkan kebutuhan pokok masyarakat dan tidak terpengaruh oleh gejolak ekonomi. Namun nyatanya kondisi pandemi Covid-19 mengakibatkan perusahaan menghadapi kondisi penurunan pendapatan. Tujuan penelitian ini adalah menyediakan informasi yang dapat menjelaskan keterkaitan antar setiap faktor yaitu Size, Leverage, Growth dan pandemi Covid-19 dengan kinerja keuangan perusahaan. Objek pada studi ini adalah data sekunder sejumlah 33 perusahaan yang terdaftar di Bursa Efek Indonesia dan dipilih dengan metode simple random sampling. Data diobservasi pada kurun waktu 4 tahun yaitu tahun 2018-2021, sehingga total 132 sampel. Data dianalisis menggunakan metode analisis regresi linear berganda dan diolah dengan Eviews versi 10. Melalui analisis diperoleh hasil size, leverage, growth dan Covid-19 berpengaruh secara simultan terhadap profitabilitas. Studi ini juga mendapati bahwa terdapat pengaruh yang signifikan pada variabel size, leverage dan Covid-19 terhadap profitabilitas. Sebaliknya tidak ditemukan pengaruh yang signifikan pada variabel sales growth.
Faktor-Faktor Yang Memengaruhi Keputusan Hedging Pada Perusahaan Badan Usaha Milik Negara Imelda, Elsa; Sastrasasmita, Emillia; Franka, Eugenia; Santoso, Esther Dharmadi
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1575

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari utang luar negeri, likuiditas, ukuran perusahan, nilai tukar, dan peluang pertumbuhan terhadap pengambilan keputusan lindung nilai, dengan profitabilitas sebagai variabel kontrol. Sampel ditujukan pada perusahaan Badan Usaha Milik Negara yang telah terdaftar di Bursa Efek Indonesia pada periode 2020-2022 dengan menggunakan metode purposive sampling, sehingga didapatkan 24 sampel. Dari total 72 data yang didapatkan, hanya 41 data yang sesuai dengan kriteria penelitian ini. Data merupakan data sekunder dan diolah dengan menggunakan software IBM SPSS. Hasil penelitian ini menunjukkan bahwa utang luar negeri, likuiditas, nilai tukar, dan peluang pertumbuhan tidak memiliki pengaruh yang signifikan terhadap pengambilan keputusan lindung nilai, sementara ukuran perusahaan memiliki pengaruh yang signifikan terhadap pengambilan keputusan lindung nilai.
THE EFFECT OF PROFITABILITY, BOARD SIZE, AND WOMAN ON BOARDS ON FINANCIAL DISTRESS Cahyani, Fernanda; Imelda, Elsa; Vira, Vira; Sastrasasmita, Emillia
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.846-853

Abstract

Financial distress is a condition that often occurs in companies due to internal and external factors. This condition must be addressed immediately because it could endanger the business. This research attempts to collect empirical information about how profitability, board size, and women on board impact firms on the LQ-45 company list that are experiencing financial difficulties. Multiple linear regression is the methodology used in this study. EViews version 12 is used for data processing. In this research, the dependent variable is the level of financial distress which is proxied by the Debt-to-Equity Ratio (DER). According to this study, financial distress is negatively impacted by board size and profitability, positively and significantly by having woman on the board of directors, also completely unaffected by having a woman on the board of commissioners.
THE MODERATING EFFECT OF CORPORATE GOVERNANCE ON THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND COMPANY PERFORMANCE Jong, Steven; Imelda, Elsa; Sastrasasmita, Emillia
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.915-924

Abstract

The objective of this research is to identify the impact of corporate governance as moderator variables on the capital structure and company performance relationship within non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2021 to 2023. This study uses secondary data using 54 samples selected through the purposive sampling method and processed using the E-views 12 program. The results obtained show that both long-term and short-term debt-to-total assets ratios have a significant negative impact on ROE. However, corporate governance factors like Board Size, Commissioner Size, and shareholder size cannot moderate this relationship.
THE EFFECT OF PROFITABILITY, FIRM SIZE AND FINANCIAL LEVERAGE ON INCOME SMOOTHING PRACTICES IN NON-CYCLICALS CONSUMER SECTOR LISTED IDX 2021-2023 Stella; Imelda, Elsa; Sastrasasmita, Emillia
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.993-1000

Abstract

The objective of this research is to ascertain how profitability, firm size, financial leverage affect income smoothing. This research utilized a quantitative approach. Purposive sampling was the method chosen and used, then this method produced 73 samples of companies listed on the Indonesia Stock Exchange for 3 periods from 2021-2023. The SPSS application was used to process data and test the hypothesis of logistic regression analysis. Accordings to the findings, income smoothing is significantly positively affected by profitability and financial leverage. On the other hand, income smoothing is unaffected by firm size.
Co-Authors Cahyani, Fernanda Elsa Imelda Franka, Eugenia Jong, Steven Santoso, Esther Dharmadi Stella Vira, Vira