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Investigating the Effect of Liquidity, Leverage, Sales Growth and Good Corporate Governance on Financial Distress Agustina Dianova; Joicenda Nahumury
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.49

Large companies may experience financial distress because of their inability to compete. Therefore, investors should be more vigilant in investing their funds. Some ways that can be done is through cash flow analysis, analysis of corporate strategy, and analysis of financial statements. This study aims to determine the effect of liquidity, leverage, sales growth, and good corporate governance on financial distress. The study used 55 samples of telecommunication and non-construction companies listed in Indonesia Stock Exchange period 2013-2017. The technique sampling in this study is the purposive sampling method. The data analysis method is PLS (Partial Least Square). The results of this study indicate that liquidity, leverage, sales growth, and good corporate governance do not affect financial distress. These unexpected results may due to the limitation of this study. Therefore, for future research in financial distress, it is suggested to take into account the sample size and other variables that expected to affect financial distress.

Effect of Leverage, Profitability and Audit Committee on Audit Delay with KAP Reputation as Moderating Variable Agustina Dianova; Titik Mildawati; Kurnia Kurnia
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2158

This research is meant to find out whether the influence of stock leverage, profitability and audit committee on audit report lags with a moderating variable of Public Accounting Firm (KAP)’s reputation. The research population was mining company listed on the Indonesia Stock Exchange (IDX) in the period of 2014 to 2018. This research has been done by using purposive sampling method and applied quantitative research. The data has been obtained from www.idx.co.id. The samples are 69 companies. The independent variables leverage, profitability and audit committee. The dependent variable is audit delay. Moderating variable is KAP’s reputation. This research has been done by using multiple linear regressions and statistics. Based on the result of the research, it indicates that leverage and profitability does not give any influence to the audit delay. KAP’s reputation does not moderate the effect of leverage, profitability and audit committee on audit delay audit committee gives negative influence on audit delay.

PENGARUH EARNING GROWTH, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP PRICE EARNING RATIO Abdul Hadi; Agustina Dianova; Alfiya Nur Maulidyah
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.557

The study aims to provide empirical data on the impact of profit growth (EG), debt toequity ratio (DER) and net income (NPM) on profitability ratios (PER) in lodging, restaurant and travel registered business entities (IDX) in 2018. The research method uses multiple regression analysis with data collection techniques through documentation. The results of the study explain that there is an effect of the debt to equity ratio and net income on the price/earnings ratio, but the development of earnings does not affect the price/earnings ratio. The impact of this research is that investors are advised to look at several other indicators besides profit (EG), debt to equity ratio (DER) and net income (NPM) to profitability ratio (PER) in representing the price earning ratio.

Pengaruh Harga, Promosi dan Kualitas Produk terhadap Keputusan Pembelian pada Marketplac Shopee CV.Kanaya Berkah Mandiri Abdul Hadi; Afanin Hanani Pribadi; Agustina Dianova
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.383

Online shopping has now become a trend to penetrate society because the price of online shopping has caused a change in behavior among the community, especially in the family sphere. This change in behavior can be seen from the shopping habits of customers who previously shopped directly at the market or at the nearest mall, whereas now they prefer to shop directly at the market or at the nearest mall. likes shopping online. Moreover, with online shopping applications, we can see various kinds of goods and can buy them using the internet without having to leave the house or go to the shop in person. This is what causes the online shopping trend to be very popular in Indonesia today. The research aims to determine the influence of price, promotion and product quality on purchasing decisions on the Shopee CV. Price has a 25.1% influence on purchasing decisions. The Promotion variable has an influence of 0252 on purchasing decisions for Kanaya children's clothing consumers in the Shopee marketplace with a significant value of 0.000. Promotion has an influence of 36.9% on purchasing decisions. The product quality variable has an influence of 0.210 on purchasing decisions for Kanaya children's clothing consumers in the Shopee marketplace with a significant value of 0.001. Product quality has an influence of 29.1% on purchasing decisions. This means that an increase or decrease in the Product Quality factor will increase or decrease the Purchasing Decision of Kanaya Children's Clothes consumers in the Shopee marketplace. Promotion has the largest beta value, namely 0.369 or 36.9% of the Purchasing Decision of Kanaya Children's Clothes consumers in the marketplace. Shopee This means that the promotion factor has the greatest influence on purchasing decisions for Kanaya children's clothing consumers in the Shopee marketplace.

Pengaruh Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Agustina Dianova; R Paulus Widyalasmono WS
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6916

Kompetitifnya era persaingan industri membuat perusahaan harus berusaha dalam menjaga keberlangsungan hidupnya. Salah satu cara untuk menjaga keberlangsungan hidup perusahaan yaitu dengan meningkatkan nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan data kuantitatif. Penelitian ini menggunakan perusahaan sektor Consumer Non Cyclical yang terdaftar dis BEI Periode 2020-2022. Teknik pengambilan sampel menggunakan purposive sampling. Diperoleh data penelitian berjumlah 330 sampel. Teknik analisis data yang digunakan yaitu: uji statistik deskriptif, outer model, inner model serta uji hipotesis. Hasil penelitian menunjukkan bahwa leverage dan profitabilitas berpengaruh positif terhadap nilai perusahaan. Tingginya leverage dapat meningkatkan nilai perusahaan. Investor memiliki pandangan baik terhadap manajemen untuk mengelola perusahaan yang mendapatkan dana melalui hutang, sehingga semakin meningkatnya hutang maka nilai perusahaan juga semakin meningkat. Pada sisi profitabilitas, tingginya profitabilitas menunjukkan kinerja perusahaan yang baik yaitu dengan menghasilkan laba yang maksimal. Adanya laba yang maksimal dapat menarik investor untuk berinvestasi sehingga meningkatkan harga saham yang berimbas pada meningkatnya nilai perusahaan.

Dampak Narsisme CEO dan (Environment, Social, Governance) ESG Terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Manufaktur Agustina Dianova
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1123

Penelitian ini bertujuan untuk menganalisis pengaruh narsisme Chief Executive Officer (CEO) dan Environmental, Social, and Governance (ESG) terhadap nilai perusahaan pada sektor manufaktur sektor makanan dan minuman di Indonesia. Studi ini menggunakan pendekatan kuantitatif dengan data sekunder dari 135 sampel perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Analisis dilakukan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa narsisme CEO berpengaruh negatif signifikan terhadap nilai perusahaan, sedangkan praktik ESG berpengaruh positif signifikan. CEO dengan tingkat narsisme tinggi cenderung mengambil keputusan yang berisiko dan berorientasi pada diri sendiri, sehingga berdampak negatif terhadap kepercayaan pasar dan nilai perusahaan. Sebaliknya, perusahaan yang menerapkan praktik ESG secara konsisten mampu memperkuat reputasi, membangun kepercayaan investor, dan meningkatkan nilai pasar mereka.

Dampak Narsisme CEO dan (Environment, Social, Governance) ESG Terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Manufaktur Agustina Dianova
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1538

and Governance (ESG) terhadap nilai perusahaan pada sektor manufaktur sektor makanan dan minuman di Indonesia. Studi ini menggunakan pendekatan kuantitatif dengan data sekunder dari 135 sampel perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Analisis dilakukan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa narsisme CEO berpengaruh negatif signifikan terhadap nilai perusahaan, sedangkan praktik ESG berpengaruh positif signifikan. CEO dengan tingkat narsisme tinggi cenderung mengambil keputusan yang berisiko dan berorientasi pada diri sendiri, sehingga berdampak negatif terhadap kepercayaan pasar dan nilai perusahaan. Sebaliknya, perusahaan yang menerapkan praktik ESG secara konsisten mampu memperkuat reputasi, membangun kepercayaan investor, dan meningkatkan nilai pasar mereka

Analysis of the Influence of Brand Image as a Moderating Variable in the Relationship between Influencer Credibility and Electronic Word of Mouth (E-WOM) on Purchase Decisions in Online Marketplaces Tjiptojuwono, Eko; Dianova, Agustina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9037

This study aims to analyze the influence of brand image as a moderating variable in the relationship between influencer credibility and electronic word of mouth (E-WOM) on purchase decisions in online marketplaces. The increasing influence of social media and digital marketplaces highlights the importance of understanding how source credibility and brand perception affect consumer purchasing behavior. This research employs an explanatory quantitative approach by distributing online questionnaires to 40 active users of online marketplaces. The data were analyzed using Moderated Regression Analysis (MRA) to test both the direct and moderating effects. The results reveal that influencer credibility and E-WOM have a positive and significant impact on purchase decisions. Furthermore, brand image significantly moderates the relationship between these variables and purchase decisions. These findings indicate that a strong brand image enhances the effectiveness of digital promotional messages in shaping consumer purchasing decisions. This study contributes to the development of digital marketing theory by positioning brand image as a moderating variable that plays a crucial role in the interaction between source credibility and consumer behavior. Practically, the results provide strategic implications for companies to build a consistent brand image, select credible influencers, and manage authentic E-WOM to increase purchase decisions in online marketplaces.

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