Article Per Year (5 Year)
p-Index From 2021 - 2026
3.173
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Owner : Riset dan Jurnal Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Ultima Management : Jurnal Ilmu Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Business, Law, and Education Jurnal Pengabdian kepada Masyarakat Strategic: Journal of Management Sciences Applied Quantitative Analysis (AQA) Glow: Jurnal Pengabdian Kepada Masyarakat JAS (Jurnal Akuntansi Syariah)
Ady Inrawan
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

Published : 100 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 100 Documents
Search

 6   7   8   9   10 
The Moderating Role of Liquidity in the Relationship between Leverage, Firm Size, and Profitability Inrawan, Ady; Sembiring, Lenny Dermawan; Loist, Christine
International Journal of Business, Law, and Education Vol. 6 No. 1 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i1.961

Abstract

This study aims to analyze the role of liquidity in moderating the effect of capital structure and firm size on profitability. The data used in this research is secondary data from companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The study employs panel data with a sample of 45 companies selected using purposive sampling, resulting in 225 observations. The analysis uses panel data regression with EViews 13 software, with the best model chosen through the Chow, Hausman, and Lagrange Multiplier tests. The study results indicate that capital structure and liquidity do not significantly affect profitability, while firm size positively affects profitability. Furthermore, liquidity does not moderate the effect of capital structure and firm size on profitability. These findings provide implications for companies and investors in designing strategies and making decisions based on financial analysis to maintain stable financial performance.
PENGARUH STRUKTUR ASET, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PULP DAN KERTAS YANG TERDAFTAR DI BURSA EFEK INDONESIA Sinaga, Ade Nova Lina; Lie, Darwin; Inrawan, Ady; Nainggolan, Christine Dewi
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.397

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui gambaran Struktur Aset, Struktur Modal, Ukuran Perusahaan, dan Nilai Perusahaan dan  untuk mengetahui pengaruh Struktur Aset, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Hasil penelitian ini dapat disimpulkan sebagai berikut : 1.Rata-rata struktur aset, ukuran perusahaan dan nilai perusahaan cenderung meningkat, sedangkan struktur modal cenderung menurun. 2. Dari hasil pengujian regresi linier berganda diketahui bahwa Struktur Aset berpengaruh negatif, sedangkan Struktur Modal dan Ukuran Perusahaan berpengaruh positif terhadap Nilai Perusahaan. 3. Dari hasil pengujian regresi linier sederhana diketahui bahwa Struktur Aset dan Struktur Modal berpengaruh negatif, sedangkan Ukuran Perusahaan berpengaruh positif terhadap Nilai Perusahaan. 4. Hasil uji koefisien Struktur Aset, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan diketahui bahwa terdapat hubungan yang rendah antara variabel bebas dengan variabel terikat. Sementara untuk hasil koefisien determinasi diketahui bahwa Struktur Aset, Struktur Modal, dan Ukuran Perusahaan mampu menjelaskan Nilai Perusahaan dan sisanya dijelaskan oleh variabel lain atau faktor lain yang tidak diteliti pada penelitian ini seperti keputusan investasi, perputaran piutang, dan sebagainya. 5. Menurut hasil uji F diketahui bahwa Struktur Aset, Struktur Modal, dan Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan. 6. Hasil uji t Struktur Aset, Struktur Modal berpengaruh negatif dan tidak signifikan sedangkan ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap nilai perusahaan.Kata kunci: Struktur Aset, Struktur Modal, Ukuran Perusahaan, dan Nilai Perusahaan
STUDI EMPIRIS: HUBUNGAN INFLASI, SUKU BUNGA, LIKUIDITAS, DAN LEVERAGE TERHADAP PROFITABILITAS Inrawan, Ady; Sianipar, Ruth Tridianty; Putri, Juan Anastasia; Silitonga, Hery Pandapotan
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i2.646

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, suku bunga, likuiditas, dan leverage terhadap profitabilitas. Data yang digunakan dalam penelitian ini adalah data sekunder perusahaan sektor properti dan real estate BEI periode 2019–2023. Penelitian ini menggunakan data panel dengan sampel sebanyak 45 perusahaan yang dipilih menggunakan teknik purposive sampling, menghasilkan 225 observasi. Analisis dilakukan dengan metode regresi data panel menggunakan perangkat lunak EViews 13, dengan model terbaik yang dipilih melalui uji Chow, Hausman, dan Lagrange Multiplier. Hasil penelitian menunjukkan bahwa secara simultan, inflasi, suku bunga, likuiditas, dan leverage berpengaruh signifikan terhadap profitabilitas. Secara parsial, likuiditas berpengaruh positif, sedangkan inflasi, suku bunga, dan leverage tidak berpengaruh terhadap profitabilitas. Penelitian ini memberikan implikasi bahwa perusahaan perlu memprioritaskan pengelolaan likuiditas yang baik dan strategi mitigasi risiko ekonomi makro guna menjaga kinerja keuangan yang stabil
THE ROLE OF FIRM SIZE IN MODERATING THE RELATIONSHIP BETWEEN PROFITABILITY AND FIRM VALUE: Firm Value, Firm Size, Profitability Inrawan, Ady; Silitonga, Hery Pandapotan; Dermawan Sembiring, Lenny
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.733

Abstract

The primary objective of this study is to analyze the effect of profitability on firm value, with firm size serving as the moderating variable. The data used in this study are secondary data in the form of financial statements obtained from the Indonesia Stock Exchange (IDX) and the websites of the sampled companies. The research population consists of 27 companies in the heavy constructions & civil engineering subsector during the 2019–2023 period. Using a purposive sampling method, 17 companies were selected, resulting in 85 observations. The data analysis technique employed is multiple linear regression with a moderating variable (Moderated Regression Analysis/MRA). The analysis was conducted using panel data with EViews 13 software. Model selection was performed using the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that profitability does not significantly affect firm value. However, firm size is proven to moderate the relationship between profitability and firm value, although the moderation coefficient demonstrates a negative effect. This suggests that larger firms face managerial complexity challenges that may actually weaken the influence of profitability on firm value. This study is expected to serve as a reference for corporate management and investors in considering the influence of profitability and firm size on firm value
DIVIDEND POLICY AS MODERATOR OF FIRM VALUE DETERMINANTS Inrawan, Ady
ULTIMA Management Vol 17 No 1 (2025): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v17i1.4205

Abstract

Abstract- This study is to analyze the influence of leverage, firm size, and profitability on firm value, with dividend policy as moderator. Secondary data were used, consisting of financial reports gathered from the Indonesia Stock Exchange (IDX). The study’s population consists of 67 firms listed in the LQ45 Index between 2019-2023. By applying purposive sampling, 19 companies chosen, resulting in 95 total observations. The data analysis utilized is multiple linear regression incorporating a moderating variable (Moderated Regression Analysis/MRA), performed on panel data using EViews 13 software. The selection of the analytical model was validated through the Chow Test, the Hausman Test, and the Lagrange Multiplier Test. The findings indicate that leverage  has a negative effect on firm value, while profitability has a positive effect. In contrast, firm size has no significant effect on firm value , the findings indicate that dividend policy moderates the relationship between profitability and firm value. However, dividend policy does not moderate the relationship between leverage or firm size and firm value. These findings suggest that while dividend policy can enhance the positive impact of profitability on firm value, it is insufficient to mitigate the negative effect of leverage or to strengthen the insignificant impact of firm size on firm value Keywords: Firm Value; Leverage; Firm Size; Profitability; Dividend Policy
The Role Of Profitability In Mediating Determinants Of Firm Value Inrawan, Ady; Lie, Darwin
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2180

Abstract

This study aims to analyze the role of profitability in mediating the relationship between liquidity, leverage, and firm size on firm value. The data used in this study are secondary data obtained from the Indonesia Stock Exchange websites. The population comprises 71 companies listed in the LQ45 index for 2018-2022. The study sample includes 18 non-bank companies within the LQ45 index, selected through purposive sampling, yielding 90 observations over five years. Data analysis was conducted using panel data with EViews 13 software. Model selection was carried out through the Chow, Hausman, and Lagrange Multiplier tests. The study results show that liquidity does not affect profitability, while leverage negatively affects profitability, but company size positively affects profitability. Furthermore, leverage negatively affects firm value, liquidity, and company size do not affect firm value, but profitability positively affects firm value. Profitability cannot mediate the effect of liquidity and firm size on firm value, but profitability can mediate the effect of leverage on firm value. Theoretically, this research complements previous theories and serves as a reference for future studies. Practically, investors can utilize this information to exercise caution when assessing companies with high leverage levels but low profitability.
The Role Of Profitability In Mediating Determinants Of Firm Value Inrawan, Ady; Lie, Darwin
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2180

Abstract

This study aims to analyze the role of profitability in mediating the relationship between liquidity, leverage, and firm size on firm value. The data used in this study are secondary data obtained from the Indonesia Stock Exchange websites. The population comprises 71 companies listed in the LQ45 index for 2018-2022. The study sample includes 18 non-bank companies within the LQ45 index, selected through purposive sampling, yielding 90 observations over five years. Data analysis was conducted using panel data with EViews 13 software. Model selection was carried out through the Chow, Hausman, and Lagrange Multiplier tests. The study results show that liquidity does not affect profitability, while leverage negatively affects profitability, but company size positively affects profitability. Furthermore, leverage negatively affects firm value, liquidity, and company size do not affect firm value, but profitability positively affects firm value. Profitability cannot mediate the effect of liquidity and firm size on firm value, but profitability can mediate the effect of leverage on firm value. Theoretically, this research complements previous theories and serves as a reference for future studies. Practically, investors can utilize this information to exercise caution when assessing companies with high leverage levels but low profitability.
Pengaruh Komunikasi dan Disiplin Kerja Terhadap Kerja Sama Tim Karyawan Non Medis Pada PT Horas Insani Abadi Pematangsiantar Christine Loist; Darwin Lie; Ady Inrawan; Edy Dharma; Yulianda Ranuwisastri
Strategic: Journal of Management Sciences Vol. 2 No. 1 (2022): Strategic: Journal of Management Sciences
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v2i1.37

Abstract

Objective. The aims of this study are: 1. To find out the description of communication, work discipline, and teamwork of non-medical employees at PT Horas Insani Abadi Pematangsiantar. 2. To determine the effect of communication and work discipline on the teamwork of non-medical employees at PT Horas Insani Abadi Pematangsiantar simultaneously and partially. Research Methods. The place of research was conducted at Horas Insani Hospital Pematangsiantar which is located on Jl. Medan Km 2.5, Siantar Martoba District, Pematangsiantar City, North Sumatra. In this study, the population used were all non-medical employees of PT Horas Insani Abadi Pematangsiantar, totaling 105 people. Results. The results of this study can be concluded as follows: Communication, work discipline, and teamwork of employees are good. There is a positive influence between communication and work discipline on employee teamwork. There is a strong and positive relationship between communication, work discipline and employee teamwork. Then whether or not the teamwork of employees can be explained by communication and work discipline. The results of the hypothesis test stated that H0 was rejected, meaning that communication and work discipline had a positive and significant effect on employee teamwork at PT Horas Insani Abadi Pematangsiantar either simultaneously or partially. Conclusion. The suggestions from the results of this study are: To make communication effective, the hospital should provide facilities in the form of shelves where patient status is stored. To improve work discipline, the hospital should provide sanctions in the form of a warning to employees who violate the rules set by the hospital so that employees are more disciplined at work. To improve teamwork, employees should have discussions related to work so that good cooperation can be established.
Reviewing the Human Capital Performance Stimulants of Private Employees in Indonesia: The Role of Job Satisfaction as a Mediator with a Quantitative Approach Hery Pandapotan Silitonga; Ady Inrawan; Lenny Dermawan Sembiring; Darwin Lie; Sri Rezeki Putri Tanjung
Applied Quantitative Analysis Vol. 1 No. 2 (2021): December 2021
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.746

Abstract

The effectiveness of organizations and companies is correlated with human capital performance. Therefore, we require the use of human capital performance as a benchmark for organizations and companies to achieve the vision and mission together. Later, the benchmark will serve as a basis for policymaking on the future maintenance and improvement of human capital performance. This research aims to find out the stimulants that affect the human capital performance of private employees. The quantitative causality approach is used in this study to answer the formulation of research problems and research hypotheses. Next, the researcher tested the hypothesis using Structural Equation Modeling (SEM) based on a variant called Partial Least Square (PLS) and the SmartPLS version 3.0 application as a tool to analyze it. The results of this research conclude that six hypotheses that examine the direct effect of self-leadership, organizational justice, and work environment on work satisfaction obtain positive and significant results. Then self-leadership, teamwork management, and work satisfaction on human capital performance also obtained positive and significant results. In addition, the results of this research also confirm the positive and significant mediating effect of work satisfaction on the indirect impact of self-leadership, organizational justice, and work environment on human capital performance. For further research, the author recommends further researchers develop variables that are suspected to be the main predictors to encourage work satisfaction and human capital performance to provide complete recommendations regarding the development of human resource performance, especially for millennial workers. This study presents a research model related to human capital performance regarding self-leadership, teamwork management, and work satisfaction and the contribution of self-leadership, organizational justice, and work environment to work satisfaction.
Predictors Affecting Millennial Generation Work Satisfaction in Pematangsiantar City: a Quantitative Approach Ady Inrawan; Ruth Tridianty Sianipar; Hery Pandapotan Silitonga; Acai Sudirman; Edy Dharma
Applied Quantitative Analysis Vol. 1 No. 2 (2021): December 2021
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.747

Abstract

In running the company's operations, skilled and expert human resources are needed to run it to achieve its goals effectively and efficiently. Supporting the role of skilled and expert human resources, optimal job satisfaction is needed for employees to encourage increased performance. The aim of this study is to determine the predictors that affect the job satisfaction of millennial workers in Pematangsiantar City. This research instrument used a questionnaire distributed to 120 respondents who worked in companies and banks. Next, the researcher tested the hypothesis using Structural Equation Modeling (SEM) based on a variant called Partial Least Square (PLS) and the SmartPLS version 3.0 application as a tool to analyze it. The results of this study concluded that five hypotheses were accepted, and 1 hypothesis was rejected. The rejected hypothesis is that organizational justice has no significant effect on work satisfaction. Furthermore, significant results were obtained for the effect of organizational climate, organizational commitment, reward, and work environment on work satisfaction. Then, for the effect of work satisfaction on employee performance, significant results were obtained. For further research, the author recommends researchers develop variables that are suspected to be the main predictors to encourage job satisfaction and employee performance to provide complete recommendations regarding the development of human resource performance, especially for millennial workers. The novelty of this research is in measuring the level of satisfaction of millennial workers, considering that in 2030-2040 the Indonesia will get a substantial demographic bonus. The proposed model includes elements of organizational climate, organizational commitment, reward, organizational justice, and work environment to determine how much influence it has on the level of satisfaction and its impact on performance.
Co-Authors Acai Sudirman Acai Sudirman Ade Nova Lina Sinaga Afrisa Thomas Ananda, Risky Andira, Suci Ayu Astuti Astuti Br Nainggolan, Jenny Frida Butarbutar, Marisi Christine Dewi Nainggolan Christine Loist Darwin Lie Darwin Lie Debi Eka Putri Debora Lusiana Silalahi Desika Desika Devi Sepriana Purba Dian Kartika Sari Gultom Dita Mahriza Dunanti, Indri Edy Dharma Edy Dharma Efendi Efendi Efendi efendi Efendi Efendi Efendi, Efendi Elis Melina Peranginangin Evanna Romaida Purba Ewira Situmorang Farida Nainggolan Farida Natalia Sitanggang Fatmawati Manik Fitria Halim Fitria Halim Hery Pandapotan Silitonga Hery Pandapotan Silitonga hery silitonga Hodri Butar-Butar Indri Dunanti Johnson Johnson Juan Anastasia Putri Jubi Jubi Jubi Jubi Jubi Jubi Jubi, Jubi Kesuma, Indrawati Mara Khairul Azwar Kumala Sari Lenny Dermawan Sembiring Lenny Dermawan Sembiring Lia Agustina, Lia Liana Liana Lieyadi, Gilbert liper siregar Liper siregar liper siregar Lora Ekana Nainggolan Lores Susmia Lubis, Siti Arbaini Lusiana Bakkara Mahriza, Dita Mangisi Bella Rebekka Silitonga Manurung, Ganda Maria Laura Marina marina Marina Marina Marini Manullang Masyitah, Emi Mawar Sari Merry Nurleli Muhammad Tony Siregar Mustika, Widya Nainggolan, Christine Nainggolan, Christine Dewi Nainggolan, Farida Nainggolan, Pinondang Nana Triapnita Nainggolan Noni Listyawati Nurcahyani, Tria Nurtika Sari Octavia Magdalena Simangunsong Paman Tarigan Panggabeam, Verda Desi Yolanda Panjaitan, Wenty Pardede, Demak Aldi Parman Tarigan Parman Tarigan parman Tarigan Pinondang Nainggolan Pradita, Pradita Prihana, Noni Reza Dhea Ardi Robert Tua Siregar Rotua Sidauruk Rudy Rudy Rukmana, Suci Indah Ruth Tridianty Sianipar Ruth Tridianty Sianipar Sandi Saputra Siahaan Saragih, Murni Sari Dewi Sari, Nilam Pusvita Sari, Nurtika Septia Wulandari Septia Wulandari Siahaan, Yansen Siallagan, Maria Emas P. Sidabutar, Rame Uli Orisa Silitonga, Hery Pandapotan Silitonga, Mangisi Bella Rebekka Silitonga, Wati Simanjuntak, Lamtiur Sinaga, Ade Nova Lina Siregar, Liper Siregar, Muhammad Tony Sitanggang, Cindy Eveline Sitanggang, Farida Natalia Siti Arbaini Lubis Sitorus, Fauziyah Sri Rezeki Putri Tanjung Suci Ayu Andira Suhartini Suhartini Suhartini suhartini Supriana Supriana Syahputri, Anggraini Syahputro, Dede Tarigan, Paman Tarigan, Parman Theodore, Stevan Tria Nurcahyani Turnip, Letty Meldawita Vika, Nelly Wati, Yenny Widiyana Reden Yansen Siahaan Yansen Siahaan Yansen Siahaan Yulianda Ranuwisastri