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All Journal Journal of Management - Small and Medium Enterprises (SME's) Mutiara: Multidiciplinary Scientifict Journal
Ramadhaningsih, Devi
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Arts Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences

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FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA SEKTOR INDUSTRI HEALTHCARE DI INDONESIA Ramadhaningsih, Devi; Indrati, Menik
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i2.17437

Abstract

This study aims to investigate the impact of capital structure, company size, sales growth, and managerial ownership on profitability. In this study, the capital structure variable is measured by Debt to Equity Ratio (DER), company size is measured by the natural logarithm (Ln) of Total Assets, and sales growth is measured by the difference in the level of sales obtained this year minus the level of sales obtained last year divided by the level of sales last year, and managerial ownership is measured by the number of shares owned by management divided by the number of shares outstanding. This study uses the purposive sampling technique with the multiple linear regression analysis method using the Statistical Program for Social Science 25 (SPSS) application. The research population includes healthcare sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, with 33 companies. The results of this study indicate that capital structure has a negative effect on profitability, company size has a negative effect on profitability, sales growth has a positive effect on profitability, managerial ownership has a positive effect on profitability, and profitability is measured by Return on Assets (ROA). Keywords: Capital Structure; Company Size; Sales Growth; Managerial Ownership; Profitability
Income Smoothing Practices in Animal Feed Sub-Sector Companies Listed on the Indonesia Stock Exchange For the 2020-2022 Period Afiffah, Junita Nur; Martin, Boyke; Ramadhaningsih, Devi; Samuel, Binsar; Ramadhan, Yanuar; Atthariq, Muhammad
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 9 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i9.93

Abstract

This study aims to analyze Income Smoothing practices in animal feed sub-sector companies with a focus on the financial implications of using the eckel index during the period 2020 – 2022. The sample used is animal feed sub-sector companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange, there are 5 companies. Based on calculations using the eckel index derived from the financial statements of each company, This research shows that there are 4 companies that do profit smoothing and 1 company that does not do income smoothing.
Co-Authors Afiffah, Junita Nur Atthariq, Muhammad Martin, Boyke Menik Indrati Ramadhan, Yanuar Samuel, Binsar