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All Journal International Journal of Economics Development Research (IJEDR) Journal of Accounting and Finance Management (JAFM)
Angelica Cindiyasari, Shiwi
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Foreign Debt, Liquidity dan Firm Size terhadap Hedging Decision (Studi Kasus Perusahaan Manufaktur Subsektor Semen Yang Terdaftar di BEI Tahun 2017-2023) Febrianti, Berliana; Angelica Cindiyasari, Shiwi
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.940

Abstract

This study aims to analyze the influence of foreign debt, liquidity and firm size on hedging decisions in cement subsector manufacturing companies listed on the Indonesian stock exchange during the period 2017-2023. The sample of this study consisted of 6 companies with a total 42 observations. The method used in this study was a descriptive statistical analysis, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination test (R2). The results show that foreign debt and liquidity do not have a significant influence on hedging decisions, while firm size has a significant influence on hedging decisions. Thisw, large companies in the cement subsector can leverage their size advantage in managing financial risk, while companies that are small may need to re-evaluate their risk management strategies. This study is expected to contribute to the development policies in the manufacturing sector, paticularly in the cement subsector.
Analisis Pengaruh Perencanaan Keuangan, Pengalaman Investasi dan Risk Tolerance Terhadap Keputusan Investasi Mahasiswa di Bandar Lampung Hafidh, M.; Angelica Cindiyasari, Shiwi
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1040

Abstract

This research aims to test whether there is a significant influence between financial planning, investment experience and risk tolerance on students' investment decisions in Bandar Lampung. This research uses validity test, reliability test and multiple analysis to test the influence between independent variables and dependent variables with the help of SPSS. This research uses independent variables, namely financial planning, investment experience, risk tolerance and dependent variables, namely investment decisions. The results of this research prove that financial planning, investment experience, risk tolerance don’t have a significant influence on students' investment decisions in Bandar Lampung. While risk tolerance has a significant influence on students' investment decisions in Bandar Lampung.
Pengaruh Leverage, Kepemilikan Manajerial dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Kesehatan Yang Terdaftar Di BEI Periode 2021-2023 Wayan Septiani Jayati, Ni; Angelica Cindiyasari, Shiwi
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1041

Abstract

This research aims to analyze the influence of leverage, managerial ownership and profitability on company value in health sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research sample consisted of 30 companies selected through a purposive sampling method. Testing was carried out using the data panel regression analysis with EViews 12 software to analyze the influence of the independent variable on the dependent variable. The research results show that profitability has a positive and significant influence on company value, while leverage and managerial ownership do not have a significant effect on company value. Based on the results of the F test, leverage, managerial ownership and profitability simultaneously have a significant effect on the value of health sector companies. In addition, the coefficient of determination test results of 86.39% show that the independent variable is able to explain 86.39% of the dependent variable, with the remaining 13.61% explained by other variables.
The Effect of CEO Gender, Director Reputation, and Institutional Ownership on the Quality of Financial Reporting in Manufacturing Firms Listed on the Indonesia Stock Exchange for the Period 2022–2024 Sholihah, Salma Putri; Angelica Cindiyasari, Shiwi
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9530

Abstract

Examining the impact of CEO gender, director reputation, and institutional ownership on the quality of financial reports for manufacturing companies listed on the Indonesia Stock Exchange between 2022 and 2024 is the aim of this study. Based on data completeness criteria, 60 companies and 240 firm-year observations were selected by purposeful selection from the research population, which comprised 81 industrial organizations. The data was examined using multiple linear regression using SPSS 25. This was followed by classical assumption tests such as the autocorrelation, multicollinearity, heteroscedasticity, and normality tests. In contrast, director reputation demonstrates a significant negative influence, indicating that possessing a strong reputation does not necessarily lead to higher transparency in financial reporting. Meanwhile, institutional ownership shows a significant positive relationship with financial statement quality, emphasizing the vital monitoring function of institutional investors in corporate governance. With an adjusted R2 value of 32.8%, the three independent factors taken together have a considerable combined impact on the quality of financial statements. This suggests that factors beyond the scope of this model also have an impact on variations in reporting quality. Therefore, it may be said that the quality of financial statements is shaped by the interaction of ownership structure, board reputation, and leadership qualities. Consequently, enhancing financial reporting quality requires the support of additional corporate governance mechanisms that strengthen managerial transparency and accountability.
Co-Authors Febrianti, Berliana Hafidh, M. Sholihah, Salma Putri Wayan Septiani Jayati, Ni