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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Ekonomi : Journal of Economic Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi AKUNTANSI DEWANTARA JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) JURNAL EDUCATION AND DEVELOPMENT JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Akuntansi Bisnis Jurnal Informatika Ekonomi Bisnis Business Management Journal Program Studi Manajemen JIIP (Jurnal Ilmiah Ilmu Pendidikan) Enrichment : Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ekuilnomi Jurnal Teknologi dan Sistem Tertanam International Journal of Science and Society (IJSOC)
Hermanto, Hermanto
Universitas Esa Unggul
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences Other

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Pengaruh Rasio Intermediasi Makroprudensial, Dan Ukuran Perusahaan Terhadap Return On Assets Dengan Manajemen Laba Sebagai Variabel Intervening Hermanto Hermanto; Nurhidayah Nurhidayah
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.4757

Abstract

The purpose of this study is to see the effect of Macroprudential Intermediation Ratio (RIM), firm size on Return on Assets with earnings management as an intervention variable. The current study utilizes information taken from the financial statements of banks listed on the BEI using a purposive sampling test method that meets the exploratory steps. The researcher studied for a period of five years using a sample of 120 data from 24 banking sector entities. This study uses Partial Least Square (PLS) with secondary data types. From the results in this study partially negative effect of Macroprudential Intermediation Ratio (RIM) on Return On Assets, then firm size has a positive effect on Return On Assets, Macroprudential Intermediation Ratio (RIM) can have a negative influence on management earnings, firm size has a positive effect on earnings management and earnings management has a negative effect on Return On Assets. Earnings management is able to mediate the relationship between Macroprudential Intermediation Ratio (RIM) on Return On Assets and earnings management is not able to mediate firm size on Return On Assets.
Pengaruh Profitabilitas, Kebijakan Hutang dan Rasio Lancar terhadap Harga Saham dengan PBV Sebagai Variabel Moderating Yurfani Yurfani; Hermanto Hermanto
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 8 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jiip.v6i8.2065

Abstract

Penelitian ini digunakan untuk mengetahui seberapa besar pengaruh profitabilitas, kebijakan utang, dan rasio lancar terhadap harga saham dengan PBV sebagai variabel moderasi. 22 perusahaan di subsektor properti and real estat yang terdaftar di Bursa Efek Indonesia (BEI) memberikan 88 sampel untuk penelitian ini dari tahun 2018-2021. Berdasarkan kajian yang dilakukan, mendapatkan hasil profitabilitas berdampak negatif signifikan terhadap harga saham yang artinya ketika permintaan saham naik investor lebih cenderung memperhatikan saham yang sedang banyak diminati para investment serta investor pemula juga dapat mengambil inisiatif untuk mencoba menanamkan modalnya, kebijakan hutang memiliki dampak negatif signifikan terhadap harga saham yakni ketika hutang tinggi maka investor akan lebih memperhatikan nilai sahamnya, ketika hutang perusahaan tinggi akan berpotensi mengalami kerugian, rasio lancar memiliki dampak tidak berdampak terhadap harga saham, PBV mampu memoderasi secara negatif signifikan profitabilitas terhadap harga saham yang berarti tidak semua investor akan memperhatikan nilai pada PBV tapi mengikuti para investor yang sebelumnya sudah menanamkan modalnya, PBV tidak mampu memoderasi kebijakan hutang terhadap harga saham dan PBV tidak mampu memoderasi rasio lancar terhadap harga saham.
FAKTOR FAKTOR RASIO KEUANGAN YANG MEMPENGARUHI CASH HOLDINGS: Pengaruh leverage, profitability, firm size, sales growth, operating cash flow dan tangible assets on cash holdings Hermanto; Mesy
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15497

Abstract

This study is used to determine the effect of leverage, profitability, firm size, sales growth, operating cash flow and tangible assets on cash holdings in food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling technique used in this study was purposive sampling, with a total sample data used of 42 data from 7 entities in the food and beverage subsector. This study applies multiple linear regression as an analytical technique. The results of this study finds that: (1) Leverage, profitability and tangible assets have a negative and significant effect on cash holdings, (2) Company size and sales growth don’t effect cash holdings, (3) Operating cash flow effects positively on cash holdings. This research is useful for investors to be used as a reference source in making investment decisions as well as useful for company management in improving company performance in managing and holding cash, and also contributing to companies, especially the food and beverages sub-sector in the welfare of the Indonesian economy. As for the writer, this research is useful to deepen the researcher's insight into the factors of financial ratios that influence cash holdings.
The influence of capital risk, liquidity risk, and credit risk, on profitability with macroprudential intermediation ratio as a moderating variable Febiyanni Febiyanni; Hermanto Hermanto
Enrichment : Journal of Management Vol. 13 No. 3 (2023): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i3.1397

Abstract

The banking industry faces bank business activities with increasingly complex risks due to rapid development that creates new risk exposures, so the bank must implement good risk management to reduce risks arising from bank activities. This study aims to determine the determinants of profitability, such as capital risk, liquidity risk, credit risk, and macroprudential intermediation ratio as moderation variables. This study utilized information taken from the financial statements of bank companies that have been registered on the IDX by using a purposive sampling test method that met the research criteria. The research period was taken for five years with a total of 130 data from 26 banking sector entities. This study utilized multiple linear analysis methods with secondary data types. The study results revealed a simultaneous influence between capital risk, liquidity risk, credit risk, and macroprudential intermediation ratios on profitability. Capital risk has a negative impact on profitability, liquidity risk shows a a positive relationship with profitability, and the presence of capital risk mediated by macroprudential intermediation ratios strengthens the relationship with profitability. Additionally, liquidity risk mediated by macroprudential intermediation ratios strenghthens the relationshio with profitability, while credit risk mediated by macroprudential intermediation ratios weakens the relationship with profitability.
FAKTOR – FAKTOR RASIO KEUANGAN YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN NON PERFORMING LOAN SEBAGAI VARIABEL MODERASI yenny yenny; Hermanto Hermanto
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2023): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v12i2.1604

Abstract

AbstrakBank memiliki kepentingan dalam menjaga stabilitas sistem keuangan guna memastikan optimalitas fungsi intermediasi dan layanan jasa keuangan lainnya dalam sistem keuangan, sehingga dapat berkontribusi pada pertumbuhan perekonomian nasional. Kajian ini bertujuan untuk menguji kaitan rasio keuangan dimediasi oleh non performing loan berdampak pada nilai perusahaan sektor bank konvensional yang terdaftar di BEI periode 2017-2022. Kajian ini memanfaatkan informasi dari laporan keuangan yang termuat di BEI, jenis data sekunder serta dilakukan dengan metode purposive sampling dalam pengamatan selama 6 tahun dan diperoleh sebanyak 54 data dari 9 entitas perbankan. Kajian ini diolah dengan analisis linear berganda dengan model Moderated Regression Analysis (MRA) dan dengan menggunakan aplikasi RStudio. Hasil kajian ini menunjukkan terdapat hubungan positif dan negatif diantara profitabilitas dan likuiditas dengan nilai perusahaan. Sedangkan, leverage tidak memiliki hubungan dengan nilai perusahaan. Non performing loan dapat menjadi mediasi antara profitabilitas dan likuiditas pada nilai perusahaan dan non performing loan tidak dapat menjadi mediasi leverage pada nilai perusahaan.Kata Kunci: Likuiditas, Leverage, Profitabilitas, dan Nilai PerusahaanAbstractThis study aims to provide the connection between financial ratios mediated by non-performing loans and their impact on the firm value of conventional banking sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2017-2022. This study utilizes information from financial reports available at the BEI, using secondary data and employing purposive sampling method with a 6-year observation period. A total of 54 data points were obtained from 9 banking entities involved in the study. This study was processed using multiple linear analysis using the Moderated Regression Analysis (MRA) model and using the RStudio application. The study reveals both positive and negative connection between profitability, liquidity, and firm value. However, no significant connection is found between leverage and firm value. Non-performing loans are found to mediate the connection between profitability, liquidity, and firm value. However, non-performing loans do not act as a mediator between leverage and firm value.Keywords: Liquidity, Leverage, Profitability and Company Value
Pengaruh Keputusan Investasi PerusahaanTerhadap Kinerja Perusahaan Dengan Arus Kas Sebagai Variabel Moderasi Hermanto Hermanto; Andrew Andrew
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3810

Abstract

This study aims to provide assistance on the relationship between investment decisions and company performance in food and beverage subsector companies with cash flow as a moderating variable. The data for this study utilizes information on food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for 5 research year periods, from 2018 to 2022 with the amount of information used, namely 40 data from 8 food and beverage subsector entities after using purposive sampling. Samples with secondary data types. The results of the study show that there is a positive influence from most of the investment decision proxies used, namely the growth rate of total assets, CAPTA, and the investment index have a positive effect on ROA as a proxy for company performance and there is a negative effect of fixed asset growth rates on ROA. Cash flow was able to strengthen the CAPTA and the investment index and weaken the growth rate of total assets and growth rate of total assets. The results of disclosing the variable growth rate of total assets, CAPTA, and investment index can be used as a consideration in making investment decisions that can improve company performance.
Pengaruh Manajemen Risiko Korporasi, Perputaran Persediaan, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan Hermanto; Jessica Margarena
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.766

Abstract

This test aims to identify the correlation between corporate risk management, inventory turnover, profitability, and firm size with firm value. This study uses data collected from the financial statements of the food and beverage sub-sector listed on the Indonesia Stock Exchange during the research period 2016-2022. The purposive sampling method was carried out with exploratory steps, where this study took 63 samples from a total of 9 companies and reduced after testing several criteria to 6 companies so that the total sample studied was 42 samples over a 7-year period in accordance with the research criteria. The results showed that corporate risk management has no correlation to firm value, inventory turnover has no effect on firm value, while profitability has a positive influence on firm value, and firm size has no correlation to firm value.
Faktor–Faktor Rasio Keuangan Yang Mempengaruhi Non-Performing Loan (NPL) Widya Hasnadz Dzakiyani; Hermanto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1721

Abstract

This research was conducted with the aim of examining the factors that influence Non-Performing Loan (NPL), such as Return on Assets (ROA), Capital Adequacy Ratio (CAR), Bank efficiency, Diversification Income, Current Account Saving Account (CASA). The population in this research is from the banking subsector listed on the IDX during the period 2018 to 2022, using data from the annual financial statements of conventional banks. The data collection technique in this research uses the Purposive sampling method using secondary data, so that 75 data from 25 companies in the banking subsector in Indonesia are obtained. This research is processed by multiple linear regression analysis using JASP statistical data processing application. The research results can be interpreted that return on assets (ROA) has a negative but insignificant effect on NPL. Capital Adequacy Ratio (CAR), Diversification Income and Current Account Saving Account (CASA) have a negative and significant effect on NPL. Meanwhile, bank efficiency has a positive and significant effect on NPL.
Pengaruh Pajak Penghasilan Badan, Perputaran Aset, Likuiditas Dan Struktur Modal Terhadap Kinerja Perusahaan Pada Sub Sektor Makanan Dan Minuman Tahun 2018 - 2023 Dyah Puspita Ayuningtyas; Hermanto
Jurnal Ekuilnomi Vol. 6 No. 3 (2024): Ekuilnomi Vol 6(3) Nov 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/7x3my644

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak penghasilan perusahaan, perputaran aset, likuiditas dan struktur modal terhadap kinerja perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2018 - 2023. Metode analisis yang digunakan adalah regresi linear berganda untuk menguji hubungan antara variabel independen berupa pajak penghasilan perusahaan, perputaran aset, likuiditas, dan struktur modal terhadap variabel dependen yang berupa kinerja perusahaan. Hasil penelitian menunjukkan bahwa pajak penghasilan memiliki pengaruh positif dan signifikan terhadap kinerja perusahaan, yang mengindikasikan bahwa pajak secara langsung mempengaruhi kinerja perusahaan. Perputaran aset memiliki pengaruh positif namun tidak signifikan terhadap kinerja perusahaan, yang mengindikasikan bahwa efisiensi terhadap aset tidak selalu menjadi faktor utama dalam penilaian kinerja perusahaan. Likuiditas berpengaruh positif dan signifikan terhadap kinerja perusahaan, yang, mengindikasikan bahwa perusahaan dengan likuiditas yang lebih baik cenderung memiliki kinerja yang lebih baik. Struktur modal yang diukur melalui rasio utang terhadap ekuitas (DER), menunjukkan pengaruh negatif dan tidak signifikan terhadap kinerja perusahaan, yang mengindikasikan bahwa leverage tinggi tidak secara langsung mengurangi kinerja perusahaan
Co-Authors Adibuwono, Sigit Agustiningsih, Wulandari Andrew Andrew Angga VB Anita Anita Budi Tjahjono Daniel Hutajulu Dyah Puspita Ayuningtyas Effendi Tjahjadi Elisa Aryani Febiyanni Febiyanni Fullysa Chohan Gebrina Riski Hanadi, Juliani Isdwi Yanti Jessica Margarena Menik Indrati Mesy Novia Asih Rizki Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurriyah Purwaningsih, Eny Rahmah Nabila Prabowo Ratna Sari Natalia Berutu Ratna Susiani Berutu Sri Husni Hidayati Vivaldi Raditya Putra Widya Hasnadz Dzakiyani Yenny Yenny Yurfani Yurfani