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All Journal Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ JOURNAL OF SCIENCE AND SOCIAL RESEARCH AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Riset Terapan Akuntansi Jurnal Vokasi Jurnal Riset Akuntansi Politala JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Mattawang: Jurnal Pengabdian Masyarakat BERKAT: Jurnal Pemberdayaan Masyarakat Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Minfo Polgan (JMP) Journal of Social Research Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Majalah Iptek Politeknik Negeri Medan Polimedia JURNAL AKUNTANSI DAN BISNIS Jurnal Akuntansi, Keuangan dan Perpajakan JAT (Journal of Accounting and Tax) METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Safrida, Eli
Department Of Accounting, Politeknik Negeri Medan, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR CONSUMER NON- CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Musa Siagian; Muhammad Asrin Jazuli; Jojor Lisbet Sibarani; Eli Safrida
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1449

Abstract

This research aims to empirically prove the influence of profitability, solvency, and company size on stock returns in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange. The sampling technique in this research is the purposive sampling method. The sample in this research consisted of 29 companies and 116 observation data. The data collection technique used in this research is documentation techniques. Data was collected based on annual reports and audited financial statements of consumer non-cyclical sector companies for the period 2020–2023, which can be accessed via the official website of the Indonesia Stock Exchange. The data was processed and analyzed using multiple linear regression analysis techniques with SPSS version 25 software. The results of this research show that profitability has a positive effect on stock returns, solvability has a positive effect on stock returns, while company size has no effect on stock returns
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVEARGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Fery Andrian; Khanti Listya; Eli Safrida; Muhammad Asrin Jazuli
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1454

Abstract

Penelitian ini memiliki tujuan untuk menguji dampak dari Rasio Profitabilitas, Ukuran Perusahaan dan Leverage pelaporan Corporate Social Responsibility pada perusahaan yang beroperasi di sektor Pertambangan dan terdaftar di Bursa Efek indonesia. Teknik pengambilan sampel dalam penelitian ini ialah Peneliti menggunakan metode purposive sampling dalam pengambilan sampel, dengan total 21 perusahaan dan 84 data observasi. Data dikumpulkan melalui teknik dokumentasi, bersumber dari annual report dan laporan keuangan auditan perusahaan sektor pertambangan periode 2021–2024 yang diperoleh dari situs resmi Bursa Efek Indonesia. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Hasil analisis menunjukkan bahwa profitabilitas dan leverage berpengaruh negatif terhadap pengungkapan Corporate Social Responsibility (CSR), sedangkan ukuran perusahaan berpengaruh positif terhadap pengungkapan CSR.
PENGARUH BIOLOGICAL ASSET INTENSITY, KEPEMILIKAN MANAJERIAL, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA SEKTOR AGRIKULTUR Davit Andryan Pakpahan; Selfi Afriani Gultom; Lili Sri Ayu Harahap; Ilham Hidayah Napitupulu; Eli Safrida
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1678

Abstract

This study examines the effect of biological asset intensity, managerial ownership, and profitability on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach with secondary data from annual reports and financial statements, the study analyzes 10 companies selected through purposive sampling, resulting in 50 observations. Data are analyzed using descriptive statistics and multiple linear regression with SPSS 27. The results show that biological asset intensity has a positive and significant effect, managerial ownership has no significant effect, and profitability has a negative and significant effect on biological asset disclosure.
PENGARUH SALES GROWTH, CAPITAL INTENSITY  DAN FINANCIAL DISTRESS TERHADAP TAX AGGRESSIVENESS Sindy Losa Sinuhaji; Ilham H Napitupulu; Eli Safrida; Rahmadani Rahmadani
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1392

Abstract

This study examines the effect of sales growth, capital intensity, and financial distress on tax aggressiveness in infrastructure, property, and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2024. This quantitative research utilizes secondary data and purposive sampling, resulting in 198 observations from 33 companies. Multiple linear regression analysis was performed using SPSS 25. The findings reveal that sales growth has a negative and significant effect on tax aggressiveness, indicating that higher sales growth reduces tax aggressiveness. Financial distress also shows a negative and significant effect, meaning that companies experiencing financial difficulties tend to be less tax-aggressive. Conversely, capital intensity does not have a significant effect on tax aggressiveness. The coefficient of determination (R-squared) is 0.153, indicating that the three independent variables explain 15.3% of the variation in tax aggressiveness, while the remaining 84.7% is explained by other factors outside the model. These results contribute to understanding corporate tax behavior in Indonesia's infrastructure and property sectors  
Analisis VAIC sebagai Determinan Kinerja Keuangan pada Perusahaan Perbankan di Bursa Efek Indonesia Salmariana Pasaribu; Jojor Lisbet Sibarani; Eli Safrida; Khanti Listya
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2794

Abstract

The advancement of technology in the digital era and the increasing competition in the banking industry demand that companies not only rely on physical assets but also leverage intellectual capital to enhance financial performance. Intellectual capital comprises physical capital, human capital, and structural capital, which must be effectively managed to create value ad    ded and maintain competitiveness. This study aims to examine the effect of intellectual capital on financial performance, measured by Return on Assets. It addresses the research gap arising from inconsistent findings in previous studies regarding the impact of intellectual capital components on profitability, as well as the limited focus on the Indonesian banking sector in the post-pandemic period (2020–2024), a critical era of accelerated digital transformation. This study employs the VAICTM (Value Added Intellectual Coefficient) method to measure intellectual capital, with its components Value Added Capital Employed, Value Added Human Capital, and Structural Capital Value Added as independent variables. Using purposive sampling, 19 out of 47 banking companies listed on the Indonesia Stock Exchange were selected. Data were analyzed through multiple linear regression using SPSS. The findings reveal that VACA, VAHU, and STVA each have a positive and significant effect on financial performance. The research model yields an Adjusted R² of 0.684, indicating that 68.4% of the variation in ROA is explained by intellectual capital. These results provide empirical evidence of the importance of intellectual capital in enhancing bank profitability and offer practical implications for banking management in optimizing intellectual resources.
Pengaruh Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi: Studi pada Perusahaan Sektor Industri di Bursa Efek Indonesia Periode 2020–2023 Anjeli Melita Br Aritonang; Eli Safrida; Jojor Lisbet Sibarani
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2806

Abstract

This study examines the effect of leverage and firm size on firm value and investigates the moderating role of profitability in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach with a causal associative design was employed, using 72 observations from 18 firms selected through purposive sampling. Data were obtained from annual financial statements and analyzed with Moderated Regression Analysis (MRA) using SPSS 27. The findings reveal that leverage and firm size do not significantly influence firm value, indicating that higher debt ratios or larger firm size alone do not enhance investor perceptions. However, profitability strengthens the relationship between leverage and firm value, while no moderating effect is observed in the link between firm size and firm value. These results contribute to financial literature by reaffirming the importance of profitability as a strategic factor in capital structure decisions. Practically, managers are encouraged to maintain strong profitability to ensure that debt financing strategies are positively perceived by investors and support value creation.
Good Corporate Governance, Firm Size, and Firm Value: The Moderating Role of Profitability Putri Aulia Umairoh; Eli Safrida; Selfi Afriani Gultom
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2811

Abstract

The value of a company is an important indicator for investors in assessing business sustainability, and it can be influenced by internal governance mechanisms and firm characteristics. However, previous studies provide inconsistent findings regarding the role of Good Corporate Governance (GCG), firm size, and profitability in determining company value, especially in the non-cyclical consumer sector which is considered more resilient during economic fluctuations. This study aims to analyze the effect of GCG and firm size on company value, with profitability as a moderating variable. This research applies a quantitative approach using secondary data obtained from annual and sustainability reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sample was determined using purposive sampling, resulting in 23 companies with a total of 115 observations. The data were analyzed through descriptive statistics and Moderated Regression Analysis (MRA) using SPSS version 27. The results indicate that the board of commissioners, managerial ownership, audit committee, and firm size significantly influence company value, while the board of directors and institutional ownership show no significant effect. Furthermore, profitability strengthens the effect of the board of commissioners, managerial ownership, audit committee, and firm size on company value, but it does not moderate the influence of the board of directors and institutional ownership. Theoretically, this study contributes by providing empirical evidence on the interaction between GCG mechanisms, firm size, and profitability in enhancing firm value within a specific sector. Practically, the findings highlight the importance of effective governance practices and profitability optimization as strategic considerations for managers and investors in improving firm value in the Indonesian capital market.
Pengaruh Struktur Modal dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Venny Amanda Winanty; Eli Safrida; Jojor Lisbet Sibarani
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2812

Abstract

This study aims to determine the effect of capital structure and sales growth on financial performance, with company size as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is supported by Signaling Theory, which explains that financial information conveyed by management through financial reports provides signals to investors regarding the company's condition. The data used are secondary data, consisting of financial reports from consumer goods companies for the 2020–2024 period. The sample was determined using a purposive sampling method, resulting in 220 observations from 44 companies over a five-year period. Data analysis was conducted using descriptive statistics, while hypothesis testing used moderated regression analysis (Moderated Regression Analysis) with the help of SPSS version 27. The results indicate that capital structure has a negative and significant effect on financial performance, such that an increase in capital structure tends to decrease financial performance. Conversely, sales growth has no significant effect on financial performance. Furthermore, company size does not moderate the effect of capital structure or sales growth on financial performance, so company size does not change the strength of the influence of these two independent variables.
Pengaruh Leverage dan Arus Kas Operasi terhadap Financial Distress dengan Moderasi Profitabilitas Fatimah Azzahra; Eli Safrida; Anggiat Situngkir; Ilham Hidayah Napitupulu; Putri Syuhada
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2814

Abstract

The Indonesian textile industry faces intense competition and pressure from imported products, increasing the risk of financial distress. Financial distress, defined as the inability to meet financial obligations, threatens business continuity and is a major concern for investors and creditors. Prior studies on leverage, operating cash flow, and profitability show inconsistent results, leaving a gap in understanding, particularly regarding the moderating role of profitability. This study examines the effects of leverage and operating cash flow on financial distress and tests the moderating role of profitability in textile companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Leverage is measured by the Debt to Equity Ratio (DER), operating cash flow by the Operating Cash Flow Ratio (OCF), and profitability by Return on Assets (ROA). Financial distress is identified using the Springate model, with scores below 0.862 indicating distress. Logistic regression with panel data was applied to 10 purposively selected companies, yielding 50 firm-year observations. The findings reveal that leverage significantly affects financial distress, while operating cash flow and profitability show no significant influence. Moreover, profitability does not moderate the effects of leverage or operating cash flow on distress. Theoretically, this study contributes to the Pecking Order Theory by highlighting the limited role of profitability as an internal financing source. Practically, it provides insights for managers, investors, and creditors to strengthen financial sustainability through better capital structure management and profitability improvement.
Pengaruh Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi Ayu Minarma Pasaribu; Eli Safrida; Jojor Lisbet Sibarani; Anita Putri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2827

Abstract

The volatility of firm value in Indonesia’s consumer non-cyclicals sector in recent years reflects investors’ uncertainty regarding the effectiveness of corporate financial management. Despite the sector’s defensive nature, several leading firms have experienced a decline in stock performance, raising concerns about the role of internal financial factors in determining firm value. This study aims to examine the effect of capital structure and financial performance on firm value, with firm size as a moderating variable. The study employs a quantitative approach using secondary data from the annual reports of 40 consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the 2020–2024 period, resulting in 200 observations. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 27. The results show that capital structure (DER) and financial performance (ROA) have a positive effect on firm value. Moreover, firm size strengthens the relationship between financial performance and firm value but fails to moderate the effect of capital structure on firm value. This study fills the gap by providing evidence from the post-pandemic period, focusing on a defensive sector where firm size may no longer signal financial strength effectively. The findings contribute to both theory and practice by emphasizing that managers in the consumer non-cyclicals sector should maintain optimal leverage and profitability to sustain investor confidence and firm value stability.
Co-Authors Abdul Rahman Abdul Rahman Affandi, Ismi Ajeng Pristi Diah Jagaddita Ana Fitria Anita Putri Anita Putri, Anita Anjeli Melita Br Aritonang Annisa Diftania Falatehan Pasaribu Asmalidar Asmalidar Ayu Minarma Pasaribu Darmawati Simanjuntak - Davit Andryan Pakpahan DELIANA DELIANA Deliana Deliana Dina Arfianti Siregar - Evi Juliani Hutasoit Fatimah Azzahra Fery Andrian Gultom, Selfi Afriani Habibi Habibi Hasibuan, Raya Puspita Sari Hestukoro, Soni Hilmi Ikhwan Harahap Ilham H Napitupulu Indri Dithisari Infarizal Jojor Lisbet Sibarani Jojor Lisbet Sibarani Khanti Listya Larasati Gianis Lili Sri Ayu Harahap M Arif Rahman, M Arif Mariahati Marlya Fatira AK Masyuda Tanjung Tanjung Michael Bungaran Sitanggang Muhammad Asrin Jazuli Musa Siagian Napitupulu, Ilham Hidayah Nisa, Sania Roidhatun Nisfan Bahri Nofianna, Siti Asnida Nur Fitri Soufia HSB Nuraini Nuraini Nuraini Nuraini Nurlinda Nurlinda, N. Pirma Sibarani Putri Aulia Umairoh Putri, Wirdatun Nafiah Rahmadani Rahmadani Ramadhanti, Azka Salsabila Ratna Ratna Raya Puspita Sari Hasibuan Raya Puspita Sari Hasibuan Ridha Asma Nurhusna Rihat Sebayang Rikson Dastin Manurung Rikson Dastin Manurung Riswanto Rumnasari K. Siregar S. Suadi Salmariana Pasaribu Salsabillah, Ananda Sarjianto Sarjianto Sarjianto Sarjianto Sarjianto Sarjianto Sebayang Rihat Selfi Afriani Gultom Sibarani, Jojor Lisbet Silaban, Dewi Hariani Sindy Losa Sinuhaji Siti Asnida Nofianna Situngkir, Anggiat Sri Mahyuni Suadi Sumartono Surbakti, Benar Suri Purnami - Surianti, Meily Surya Dharma Surya Dharma Susilawati Susilawati Suwardani Suwardani Syuhada, Putri Venny Amanda Winanty Wahyu Hidayat