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All Journal Ekspektra: Jurnal Bisnis & Manajemen Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce International Journal of Asian Business and Management (IJABM) Jurnal Nirta: Studi Inovasi Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Bisnis Kreatif dan Inovatif Epaper Bisnis: International Journal Entrepreneurship and Management Harmony Management: International Journal of Management Science and Business Scripta Economica: Journal of Economics, Management, and Accounting
Ida Ayu Sri Brahmayanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Other

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Effect of Macroeconomics, Capital, Governance on Earnings, Risk, Yield to Maturity, with Bond Rating Moderation in Banks Valdo Hana Primasatria; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 2 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i2.253

Abstract

This study aims to analyze the influence of macroeconomic conditions, capital, and good corporate governance on earnings, financial risk, and yield to maturity bond, with bond rating acting as a moderating variable. The research focuses on banking companies listed on the Indonesian Stock Exchange (IDX). A Quantitative approach with a secondary data from Indonesian Stock Exchange (IDX) and Indonesian Bond Market Directory (IDMB) Purposive sampling method was applied, resulting in 102 active banking bond samples listed on the IDX during the 2020–2023 period. The hypotheses were tested using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Out of 14 proposed hypotheses, 4 were supported with statistically significant results, while the remaining 10 were not. The results show that capital has a significant effect on financial risk, while earnings significantly influence both financial risk and bond yield to maturity. Overall, this study shows that internal factors like earnings and capital have a stronger impact on a company’s risk perception and debt cost than implementation good corporate governance and macroeconomic conditions. It also highlights the important role of bond ratings in reflecting a company’s reputation and credit quality in the banking bond market.
Impact of Investment Decisions, Capital Structure, and Firm Size on Profitability and Sustainable Growth, Moderated by Financial Flexibility in Construction Firms Bela Septiana; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 2 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i2.254

Abstract

This study aims to analyze the effect of investment decisions, capital structure, company size on profitability and Sustainable Growth, with profitability as a mediating variable and Financial Flexibility as a moderating variable. Data is obtained from secondary sources, namely audited financial reports from heavy construction and civil engineering subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The analysis was carried out using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that investment decisions, capital structure, and company size have a significant effect on profitability. However, only company size has a significant effect on Sustainable Growth. Investment decisions and capital structure have no significant effect on Sustainable Growth. Profitability also has an insignificant effect on Sustainable Growth and does not mediate the relationship between variables. In addition, financial flexibility does not moderate the relationship between profitability and sustainable growth. This finding indicates that increased profitability is more influenced by investment strategy, capital structure, and firm scale, but does not necessarily translate directly into Sustainable Growth.
Kontribusi Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Profitabilitas dalam Industri Food And Beverage di BEI Tahun 2019-2023 Lalita Zabrina Buchori; Ida Ayu Sri Brahmayanti
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 2 (2025): Juni: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i2.720

Abstract

This study aims to analyze the effect of leverage, liquidity, and company size on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Testing was conducted both partially and simultaneously to obtain a comprehensive picture of the relationship between variables. This study uses a quantitative approach with a sample of 14 companies selected through a purposive sampling method based on certain criteria, such as the completeness of annual financial reports during the study period and the availability of relevant data. The data used are secondary data obtained from the official IDX website (www.idx.co.id), including annual financial reports containing information on total assets, total liabilities, total equity, financial ratios, and the company's profit level. Data analysis was carried out using the multiple linear regression method using SPSS version 26 software, so that the effect of each independent variable on the dependent variable can be tested both individually and together. The results of the study indicate that simultaneously, the variables leverage (X1), liquidity (X2), and company size (X3) have a significant effect on profitability (Y). However, partial test results revealed that leverage had a negative and significant effect on profitability, indicating that a high proportion of debt can reduce a company's ability to generate profits. Meanwhile, liquidity and company size were not shown to have a significant influence on profitability, suggesting that these factors are not the main determinants of profit performance in this sector. This study implies that food and beverage company management needs to carefully consider capital structure to maintain profitability. For further research, it is recommended to add other variables such as operational efficiency, sales growth, and dividend policy, as well as extend the observation period for more in-depth and representative analysis results.
Pengaruh Kontingen Tata Kelola Korporasi, Ukuran Perusahaan, Struktur Kepemilikan, dan Risiko Keuangan terhadap Nilai Perusahaan: Peran Mediasi Pengungkapan CSR dan Pengaruh Moderasi Keuangan Hijau pada Perusahaan Kesehatan yang Terdaftar di Bursa Efek Indonesia Anggun Wida Prawira; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/y2rmry75

Abstract

Penelitian ini mengkaji faktor-faktor penentu nilai perusahaan di sektor kesehatan Indonesia, dengan fokus pada tata kelola korporasi, ukuran perusahaan, struktur kepemilikan, dan risiko keuangan sebagai faktor pendahulu utama. Penelitian ini juga menganalisis peran mediasi pengungkapan tanggung jawab sosial perusahaan (CSR) dan efek moderasi keuangan hijau. Pendekatan kuantitatif eksplanatori digunakan dengan Model Persamaan Struktural berbasis Partial Least Squares (SEM-PLS). Populasi penelitian terdiri dari 38 perusahaan kesehatan yang terdaftar di Bursa Efek Indonesia (IDX) dari tahun 2020 hingga 2024. Sampling purposif menghasilkan sampel efektif sebanyak 18 perusahaan, menghasilkan 90 observasi perusahaan-tahun. Data sekunder dikumpulkan dari laporan keuangan dan keberlanjutan yang diaudit. Temuan menunjukkan bahwa semua variabel independen memiliki pengaruh langsung yang signifikan secara statistik terhadap nilai perusahaan. Secara menonjol, ukuran perusahaan secara signifikan meningkatkan pengungkapan CSR, yang sebagian memediasi dampaknya terhadap nilai perusahaan. Namun, pengungkapan CSR tidak memediasi dampak tata kelola, kepemilikan, atau risiko keuangan, dan keuangan hijau tidak memoderasi hubungan CSR–nilai perusahaan, mencerminkan perkembangan awalnya di industri ini. Hasil ini berkontribusi pada teori manajemen keuangan korporat dengan menjelaskan jalur-jalur unik melalui mana mekanisme keuangan dan tata kelola internal mempengaruhi penilaian pasar. Studi ini menyoroti pentingnya transparansi CSR bagi perusahaan besar dan menyoroti implikasi kebijakan.
Pengaruh Bangunan Hijau, Kepemilikan, Ukuran, dan Leverage terhadap Nilai Perusahaan Melalui Keuntungan dan Kebijakan Pajak Insentif sebagai Moderator pada Perusahaan Sektor Properti yang Terdaftar di Bursa Efek Indonesia Adistie Prestiani Putri; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/n10p5f94

Abstract

This study examined the effect of green building certification, ownership structure, firm size, and leverage on firm value through profitability, and evaluated the moderating role of the government-borne value added tax incentive in property sector companies listed on the Indonesia Stock Exchange during 2021–2024. The research used a quantitative causal explanatory design with 38 firms selected by purposive sampling. Secondary data from audited financial, annual, and sustainability reports were analyzed using Structural Equation Modeling with the Partial Least Squares approach and SmartPLS 4.0, with bootstrapping to test significance. The results showed that green building certification, ownership structure, and leverage had a negative and significant effect on profitability, while firm size had a positive and significant effect on profitability. Green building certification and ownership structure did not significantly affect firm value, whereas firm size had a negative and significant effect and leverage and profitability had a positive and significant effect on firm value. Profitability negatively mediated the effects of green building certification, ownership structure, and leverage on firm value and positively mediated the effect of firm size, while the value added tax incentive did not significantly moderate the relationship between profitability and firm value.  
Pengaruh Regulasi, Inklusi Keuangan, dan Teknologi Keuangan terhadap Perilaku Keuangan, Risiko Keuangan, dan Ketahanan Keuangan dengan Menggunakan Tata Kelola Keuangan yang Baik sebagai Moderator pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Gedeg, Kabupaten Mojokerto Amelia Kusniawati; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/1e5c8902

Abstract

MSMEs in Gedeg District are facing a decline in the number of MSMEs and financial vulnerability, which requires analysis of external factors, namely Regulation, Financial Inclusion, and Financial Technology, as well as internal factors, namely Financial Behavior and Financial Risk, which shape Financial Resilience. This study aims to examine the influence of these three external factors on MSMEs' financial behavior, risk, and resilience, and analyze the mediating role of financial behavior and risk, as well as the moderation of Good Financial Governance (GFG). Using a quantitative approach with primary data obtained from 310 MSMEs through a purposive sampling survey and analyzed using PLS-SEM. The results show that regulation, inclusion, and fintech have a significant effect on financial behavior and risk, which then mediate their influence on financial resilience. However, the direct effect of Regulation and Financial Inclusion on resilience is statistically insignificant. Good Financial Governance (GFG) as a moderator shows insignificant results, implying that governance practices alone may not strengthen resilience without risk management mechanisms and financial behavior. These findings underscore the importance of synergy between financial access, effective regulation, financial literacy, and transparent governance in enhancing the resilience of MSMEs.
Co-Authors Adistie Prestiani Putri Alif Nata Nurani Amelia Kusniawati Anggun Wida Prawira Bela Septiana Bhadreswara, Wira Djuma’iyah Eka Safitri Ericko Fuji Murgana Febrianto, Gustaf Naufan Jaya, I Nyoman Ary Danan Krisna Maulana Pratama Lalita Zabrina Buchori Maulana Muhammad, Akmal Mukhammad Akmal Filardi Tri Ratnawati Triana, Brahma Nanda Putra Valdo Hana Primasatria