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All Journal Journal of Economic, Bussines and Accounting (COSTING) Studi Ilmu Manajemen dan Organisasi
Saputra , Darman
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Economics, Econometrics & Finance

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Pengaruh Financial Distress pada Trade Credit Provisions pada Perusahaan Manufaktur di BEI Saputra , Darman; Ismail , Tubagus; Zukhri, Nizwan
Studi Ilmu Manajemen dan Organisasi Vol. 5 No. 2 (2024): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v5i2.3468

Abstract

Purpose: (IDX) period 2018-2023 by focusing on Financial Distress conditions on Trade Credit Provisions. Financial distress is identified through delisting conditions due to negative net income and book value and inappropriate management decisions. Methodology: Through a quantitative approach with 46 samples of companies selected based on stratified random sampling and purposive sampling methods.Results: The results of the analysis show that there is a significant negative relationship between financial difficulties and accounts payable and there is a significant negative relationship between financial difficulties and accounts receivable in the shares of manufacturing sector companies on the IDX.Conclusions: Based on the results of the analysis that has been carried out on that Financial Distress with each dependent variable Trade Payable and Trade Receivable, namely There is a significant negative relationship between financial difficulties and trade payables in the shares of manufacturing sector companies listed on the Indonesian Stock Exchange and there is a significant negative relationship between financial difficulties and trade receivables in the shares of manufacturing sector companies listed on the Indonesian Stock Exchange.Limitations: The limitations of this research are only on financial distress and manufacturing sector companies 2018-2023Contribution: It is therefore worth considering a deeper exploration of how internal mechanisms, such as working capital management and financing strategies, play a role in determining trade credit policies.
ANALYSIS OF THE EFFECT OF DIVIDEND PAYOUT RATIO AND FIRM SIZE ON COMPANY VALUE WITH PROFITABILITY AS A MEDIATING VARIABLE IN THE ENERGY SECTOR ON THE INDONESIA STOCK EXCHANGE Willa Fatika Sari; Saputra , Darman
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/gq68mb56

Abstract

This study aims to analyze the effect of Dividend Payout Ratio (DPR) and Firm Size on Company Value (PBV) with Profitability (ROE) as a mediating variable in energy sector companies on the Indonesia Stock Exchange for the 2018–2024 period. The method used is Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results showed that DPR and Firm Size did not have a significant effect on ROE or PBV, and ROE also did not have a significant effect on PBV. Thus, ROE does not mediate the relationship between these variables. The insignificance of this influence reflects the characteristics of the energy sector which is volatile, capital-intensive, and facing a new and renewable energy transition. Investors pay more attention to asset efficiency, sustainable profitability, and capital structure than dividend policies or company scale.
Co-Authors Ismail , Tubagus Nizwan Zukhri Willa Fatika Sari