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All Journal Dinamika Akuntansi Keuangan dan Perbankan 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 Applied Quantitative Analysis (AQA)
Ady Inrawan
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Agriculture, Biological Sciences & Forestry Humanities 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

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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
Co-Authors 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 Debi Eka Putri Debora Lusiana Silalahi Desika Desika Devi Sepriana Purba Dharma, Edy Dian Kartika Sari Gultom Dita Mahriza Dunanti, Indri Efendi Efendi Efendi efendi Efendi Efendi Elis Melina Peranginangin Evanna Romaida Purba Ewira Situmorang Farida Nainggolan Farida Natalia Sitanggang Fatmawati Manik Fitria Halim Hery Pandapotan 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 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 Rotua Sidauruk Rudy Rudy Rukmana, Suci Indah 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 Suci Ayu Andira Suhartini suhartini Suhartini Suhartini Supriana Supriana Syahputri, Anggraini Syahputro, Dede Tanjung, Sri Rezeki Putri Tarigan, Paman Tarigan, Parman Theodore, Stevan Tria Nurcahyani Turnip, Letty Meldawita Vika, Nelly Wati, Yenny Widiyana Reden Yansen Siahaan Yansen Siahaan Yansen Siahaan Yusrizal Yusrizal