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All Journal Journal Of World Science Journal of Business, Social and Technology
Gurendrawari, Etty
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Computer Science & IT Economics, Econometrics & Finance Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Financial Distress, Profitability, and Leverage on Profit Management with Institutional Ownership as a Moderation in Telecommunications Sector Companies Listed on the IDX Putri, Yazena; Prihatni, Rida; Gurendrawari, Etty
Journal of Business Social and Technology Vol. 6 No. 1 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i1.263

Abstract

The purpose of this study is to evaluate the influence of financial distress, profitability, and leverage on profit management, as well as to examine the role of institutional ownership as a moderating variable in the relationship between financial distress, profitability, and leverage on profit management. This study uses a quantitative research method. Quantitative research emphasizes more on testing theories through the measurement of research variables with numbers and conducting data analysis with statistical procedures. This study uses a causal design, which is a study that explains the causal relationship of independent variables to dependent variables. The results showed that financial distress, profitability, and leverage had no effect on profit management in telecommunications sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. However, institutional ownership can weaken the influence of financial distress and profitability on profit management, while institutional ownership does not affect the influence of leverage on profit management.
The Effect of Institutional Ownership, Profitability, and Liquidity on Capital Structure with the Cost of Capital as a Mediating Variable: Empirical Study on Property Companies Listed on the Indonesia Stock Exchange 2018 - 2022 Zulviana, Saumi; Prihatni, Rida; Gurendrawari, Etty
Journal of World Science Vol. 3 No. 8 (2024): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v3i8.713

Abstract

This study aimed to determine and analyze the effect of institutional ownership, profitability, and Liquidity on capital structure with the cost of Capital as a mediating variable in property companies listed on the Indonesian stock exchange in 2018 - 2022. The method used in this research is quantitative. The population in the study were 92 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used purposive sampling. The data analysis technique uses the classic assumption test and hypothesis testing. The results showed that in property companies on the IDX for the 2018-2022 period, institutional ownership had no significant effect on the structure and cost of Capital. Profitability has a significant negative effect on capital structure and a significant positive effect on the cost of Capital. Liquidity has no significant effect on capital structure, but is significantly negative on the cost of Capital. The cost of Capital has a significant positive effect on capital structure. It can mediate the effect of profitability on capital structure. However, it does not mediate the effect of institutional ownership and Liquidity. This study has implications for corporate financial policy, especially in managing capital structure and cost of Capital. Companies need to pay attention to profitability and liquidity factors in making financial decisions, because both significantly influence the structure and cost of Capital.
The Effect of Financial Distress, Profitability, and Leverage on Profit Management with Institutional Ownership as a Moderation in Telecommunications Sector Companies Listed on the IDX Putri, Yazena; Prihatni, Rida; Gurendrawari, Etty
Journal of Business Social and Technology Vol. 6 No. 1 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i1.263

Abstract

The purpose of this study is to evaluate the influence of financial distress, profitability, and leverage on profit management, as well as to examine the role of institutional ownership as a moderating variable in the relationship between financial distress, profitability, and leverage on profit management. This study uses a quantitative research method. Quantitative research emphasizes more on testing theories through the measurement of research variables with numbers and conducting data analysis with statistical procedures. This study uses a causal design, which is a study that explains the causal relationship of independent variables to dependent variables. The results showed that financial distress, profitability, and leverage had no effect on profit management in telecommunications sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. However, institutional ownership can weaken the influence of financial distress and profitability on profit management, while institutional ownership does not affect the influence of leverage on profit management.
Co-Authors Putri, Yazena Rida Prihatni Zulviana, Saumi