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Pengaruh Profitabilitas, Umur Perusahaan, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan : Studi Empiris Pada Perusahaan Properti dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia Periode 2019 – 2023 Rosa Amelia; Rinny Meidiyustiani
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3221

Abstract

This study was conducted to analyze profitability, company age, leverage, and company size on company value. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2023. The method of determining the sample in this study using purposive sampling method with a sample of 25 property and real estate companies that met the sample criteria. This study uses multiple linear regression analysis techniques and uses the SPSS version 22.0 statistical test tool. The results of this study indicate that the variables profitability and company size have a positive effect on company value, company age has a negative effect on company value, and leverage has no effect on company value.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit dan Leverage terhadap Integritas Laporan Keuangan: (Studi Empiris pada Perusahaan Manufaktur Sektor Food and Beverages di Bursa Efek Indonesia peiode 2021-2023) Arini Izzatamillah; Rinny Meidiyustiani
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i1.870

Abstract

This study aims to test and analyze the effect of Institutional Ownership, Managerial Ownership, Audit Committee and Leverage on Financial Statement Integrity in Food and Beverages Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2021-2023 Period. The data used in this research is secondary data in the form of financial reports and annual reports of food and beverage sub-sector companies listed on the IDX from 2021-2023. The population in this study amounted to 20 company reports, with the sample determined through purposive sampling technique, and obtained a research sample of 18 companies. The analysis method used in this research is multiple linear regression using SPSS software version 25. The test results show that managerial ownership, audit committee have a positive influence on the integrity of financial statements, while institutional ownership and leverage have no influence on the integrity of financial statements.
Pengungkapan Sustainability Report dalam Meningkatkan Kinerja Perusahaan: Peran Ukuran Perusahaan sebagai Moderasi Meidiyustiani, Rinny; Rachmat Arief
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sustainable reporting, or sustainable accounting, is gaining traction as a tool to mitigate the environmental and social impacts faced by companies, while maintaining healthy financial performance. This study aims to find out whether there is an effect of the disclosure of the Sustainability Report on the company's performance with company size as a moderation variable. This type of research is quantitative research. The source of data for this research uses secondary data obtained from the company's financial statements published on the Indonesia Stock Exchange (IDX) and also uses sustainability reports (Sustainability Report) obtained from the company's official website and on the Indonesia Stock Exchange (IDX). The data was analyzed using the SPSS 26 program. Sampling in this study uses the purposive sampling method. The sample used is food and beverage companies that meet the criteria. conducted in this study using a moderation regression test with an SPSS test tool. The hypothesis test based on the t-test showed that there was no significant influence between economic dimension variables on company performance variables. As for the environmental dimension and the social dimension, it is concluded that these dimensions each affect financial performance. The company size variable is able to moderate the influence of the relationship between the environmental dimension and the social dimension on the company's performance and the company size variable is not able to moderate the influence of the economic dimension relationship on the company's performance.
Pengaruh Leverage Dan Intellectual Capital Terhadap Kinerja Perusahaan Dengan Komite Audit Sebagai Variabel Moderating Pada Perusahaan Sektor Properties & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022 Srie Hendraliany; Rinny Meidiyustiani; Karmia Delphina
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5486

Abstract

This study aims to determine the effect of leverage and changes in intangible assets on company performance, and to analyze whether the audit committee can strengthen or weaken the relationship between leverage and changes in intangible assets on company performance. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange in the 2017-2022 financial statements. The sampling technique in this study used a purposive sampling method and obtained a sample of 43 companies. The analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA) using SPSS software version 22.0. The results of this study indicate that leverage and intellectual capital have a positive effect on firm performance, the effect of leverage on firm performance moderated by the audit committee variable has no effect, intellectual capital on firm performance moderated by the audit committee variable have no effect.
Jurnal Pengendalian Persediaan Obat-Obatan Di Fasilitas Kesehatan Indonesia Sesuai PSAK No. 14 : Literature Review Julia Jaimega; Saskia Fadya Alifah; Seli Marcelinda; Rinny Meidiyustiani
Jurnal Cakrawala Akademika Vol. 1 No. 3 (2024): Edisi September-Oktober
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/JCA.v1i3.65

Abstract

 Persediaan obat di rumah sakit memiliki peran penting dalam mendukung kelancaran pelayanan kesehatan. Pengendalian persediaan yang kurang optimal dapat menyebabkan ketersediaan obat yang tidak memadai atau kelebihan stok yang berdampak pada tingginya biaya penyimpanan. Penelitian ini bertujuan untuk menganalisis pengendalian persediaan obat di Rumah Sakit Umum di Indonesia apakah sistem pencatatan dan metode penilaian persediaan dan pengawasan persediaan obar-obatan sudah diterapkan sesuai dengan PSAK NO. 14. Hasil penelitian dalam jurnal literature review menunjukan bahwa masih banyak rumah sakit di Indonesia yang belum menerapkan pengendalian persediaan sesua dengan PSAK NO. 14. Hal ini menunjukkan bahwa pengendalian persediaan obat-obatan perlu diterapkan dengan baik.
Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage, Struktur Modal terhadap Kinerja Keuangan : Studi Empiris pada Perusahaan Sub Sektor Insurance Tahun 2019 -2023 yang Terdaftar pada Bursa Efek Indonesia Aghnia Gita Apralia; Rinny Meidiyustiani
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 2 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1516

Abstract

This study aims to analyze and determine how managerial ownership, firm size, leverage, and capital structure affect financial performance in insurance companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study focused on 15 companies that met the sample criteria and were deemed representative of the Indonesian insurance industry during that period. The data used in this study were sourced from officially published company financial reports. Furthermore, the data was processed using Microsoft Excel 2018 and SPSS version 25 software to ensure accurate analysis results. The analysis method used was multiple linear regression, as it is considered appropriate for testing the influence of more than one independent variable on the dependent variable. This approach allows the researchers to identify whether each independent variable has a significant effect on financial performance when tested simultaneously. The results showed consistent findings across all variables. First, managerial ownership has a positive and significant effect on financial performance. This indicates that the higher the managerial ownership, the better the alignment of interests between managers and shareholders, leading to improved financial outcomes. Second, company size also has a positive and significant effect on financial performance, meaning the larger the company, the better the performance. Furthermore, leverage has been shown to have a positive and significant effect on financial performance. This suggests that optimal use of debt can enhance company performance by providing additional resources for growth. Finally, capital structure also has a positive and significant effect on financial performance, indicating that the right combination of debt and equity can increase company value. Overall, the findings highlight the importance of financial and managerial decisions in shaping the performance of insurance companies in Indonesia during the observed period.
DETERMINAN LEVERAGE DAN INTANGIBLE ASSET TERHADAP PROFITABILITAS DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING Wahyuni, Endah Sri; Meidiyustiani , Rinny; Oktaviani, Retno Fuji; Laksmiwati, Mia
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.203

Abstract

Tujuan dari penelitian ini adalah untuk memahami hubungan antara leverage dan perubahan aset tidak berwujud dan bagaimana pengaruhnya terhadap operasional bisnis, serta menganalisis apakah komite audit dapat menghubungkan kedua faktor tersebut. Dalam penelitian ini, perusahaan yang paling banyak ditemui adalah perusahaan sektor real estate dan jasa real estate yang terdaftar di Bursa Efek Indonesia tahun buku 2017–2022. Purposive sampling adalah metode yang digunakan dalam teknik persiapan sampel penelitian ini, yang diterapkan pada sampel dari sekitar 43 bisnis yang berbeda. Metode analisis yang digunakan meliputi analisis regresi moderat (MRA) dan analisis regresi berganda linier (LBER) dengan menggunakan SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa meskipun leverage dan aset tidak berwujud berpengaruh positif dan signifikan terhadap kinerja bisnis, namun pengaruh leverage terhadap kinerja bisnis yang disebabkan oleh variabel yang digunakan dalam komite audit tidak signifikan.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Ariansyah, Rega; Meidiyustiani, Rinny; Lestari, Indah Rahayu
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.205

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, kepemilikan institusional, dan likuiditas terhadap kinerja keuangan dengan struktur modal sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sektor properties dan real estate yang terdaftar di Bursa Efek Indonesia pada laporan keuangan periode 2017-2022. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 42 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linier berganda dan Moderated Regression Analysis (MRA) dengan menggunakan software SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan dan kepemilikan institusional berpengaruh positif dan signifikan terhadap kinerja keuangan, likuiditas tidak berpengaruh terhadap kinerja keuangan, dan struktur modal tidak mampu memoderasi hubungan ukuran perusahaan, kepemilikan institusional dan likuiditas terhadap kinerja keungan.
PENERAPAN TEKNOLOGI TEPAT GUNA UNTUK MENGATASI SAMPAH ORGANIK DAN AN-ORGANIK GUNA MENDUKUNG GREEN EKONOMI DI PKK ASOKA DI KOTA TANGERANG Meidiyustiani, Rinny; Putri Suryandari; Setyani Dwi Lestari; Eryco Muhdaliha; Panca Maulana
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.325

Abstract

PKK Asoka, located on Karyawan Street 3, RT 002/RW 09, Karang Tengah, Cileduk, Tangerang, faced issues with the accumulation of organic waste such as vegetable scraps and fruit peels, as well as plastic waste, leading to an unclean environment and unpleasant odors that could cause disease. The main challenges were the lack of knowledge and facilities for proper waste management. The PKM team from Budi Luhur University (UBL) conducted observations and provided assistance in applying appropriate technology. Residents were trained to process organic waste using a composter to produce liquid fertilizer through fermentation. Meanwhile, inorganic waste was recycled into valuable items such as wallets and trash bins that could be sold. The PKM team also provided training in financial recording and sales techniques, and introduced a smart financial application to help PKK Asoka record transactions and prepare financial reports. As a result, the community became more environmentally conscious, gained the ability to manage waste independently, and increased their income by utilizing waste materials, contributing to the realization of a Green Economy in their neighborhood.
Peningkatan Kualitas Laporan Keuangan UMKM di Tangerang Berbasis Teknologi Informasi Imelda, I; Meidiyustiani, Rinny; Lestari, Indah Rahayu
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 2 No. 1 (2024): Juni
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v2i1.28

Abstract

The presence of an accounting information system (SIA) is one of the means fo Micros, Small, an Medium Enterprises (MSMEs) for preparing financial report that can ber provide financial reports quickly and accurately. MSMEs of food packaging cluster in Karang Tengah, Tangerang still run their businesses traditionally, then they realize the importance of finacial statement to advance their businisses. Constraints encountered by MSMEs are: (1) Lack of knowledge regarding financial statements, (2) Do not know types of financial statements, (3) Do not understand te importance of financial statements for businesses, (4) difficulties in obtaining funding from banks, (5) Has ever made financial statements using computer. The solutions are: (1) providing basic knowledge abaout financial statements, (2) introducing types of financial statements based on Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS MSMEs), (3) Explaining the importance of financial statements for business progress, (4) Providing training and skill in preparing financial reports based using FAS MSMEs, (5) Using accounting information system application to facilitaate MSMEs for preparing financial statements. The method are: preparation, implementation which is an evaluation of activities. The activity material included the introduction of basic concepts of financial statements, introduction of financial satements benefit, to the preparation of financial statements based on FAS MSMEs using lamikro application which made by Cooperatives and Small Micro Enterprises Ministry (CSMEs Ministry). After the training, increased understanding and improvement of MSMEs skill for preparing financial statements, especially using Lamikro application, to supporting their businesses. coaching periodically until MSMEs can preparing financial statements independently.
Co-Authors Abdul Kudus Adinda Naya Salsabilla Aghnia Gita Apralia Akbariani, Nurhaliza Vania Ali Niazi , Hakam Almaas Rahmadhani Sulaiimah Andira Brabo, Nora Andira, Reza Anggraini, Eka Ranti ANISAH Ardati, Yulia Ardhina Dwi Sabtara Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arini Izzatamillah Arya Putra Maulana Aryanto, Puput Azel Zahran Arsyfandy Bunga Zenia Sawa Chairunisa Nabila Putri Cynthia Wulandari Dahlya Theresia Dafinta Damayanti, Devina Dendi Anggi Gumilang Desi Natalia Desi Susilowati Desi Susilowati Desy Mariani Dewa Ayu Dita Sri Ardani Dewi Kusumaningsih Dewi Kusumaningsih Dewi Puspaningtyas Faeni Dika Yulistini Dira Julinda Swasti Dita Dwy Cahyani Dita Puspitawati Dita Puspitawati Divyana Aprila Daung Salsabilla Dolly Virgian Shaka Yudha Sakti Duta Achmad Hartono Duwi Duwi Elizabeth Elizabeth Eny Retnoningrum Eryco Muhdaliha Fara Frida Aulia Ferliana Anggraini Florentino Edoardo Christian Uwong Fuji Oktaviani, Retno Hakam Ali Niazi Hakam Ali Niazi Harlis Setiyowati Harlis Setiyowati Haryatih, Haryatih Hayatul Khairul Rahmat Heni Iswati Heni Iswati Heni Iswati Heni Iswati Heni Iswati Hidayat, Ravindra Safitra Imelda Imelda Imelda Imelda, I Imelda, Imelda Indah Rahayu Lestari Inggit Anggraeni Innaya Ramadhanty Irfan Maulana Irfan Maulana, Irfan Isnaini Nur Hikmawati Iswati, Heni Ivo Rolanda Jihan Hasan Jihan Nur Armalia Julia Jaimega Kaela Atifa Armanny Karmia Delphina Kensani Laras Sekar Kristom Eko Kanika L. Gaol, Denada L. Gaol, Denada Faraswacyen Laksmiwati , Mia Laksmiwati, Mia Malik Alfi Kurniawan Malisa, Berlian Margaretha Yeniwati Maya Kusuma Dewi Mei, Linda Permatasari Loe Siu Mia Laksmiwati Mia Laksmiwati Muhamad Ridho Athoriq Muhamad Satrio Aditomo Muhammad Fikri Ramadhan Muhammad Iqbal Al 'Mudatsir Muhammad Ridwan Naomi Veronika Aprilia Nidya Kusumawardhany Nopaludin, Nopaludin Nora Adriana Brabo Nora Andira Brabo Novi Rahmadani Nur Ageng Sebayu Nur Fitri Septiani Nurani Utami Nurhaliza Vania Akbariani Olga Claudia Bela Arsita Panca Maulana Permatasari, Selviya Dwi Asi Prasetya, Rizky Eka Prawestri, Fatimah Azzahra Priyanto , Sugeng P Puput Aryanto Putri Febisianigrum Putri Suryandari Qodariah Qodariah Qodariah, Qodariah Rachmat Arief Rachmat Arief Rachmat Arief Ramadan, Rakhazia Ratih Puspaningtias Faeni Ratih Puspitaningtias Faeni Retno Fuji Oktaviani Riska Amelia Arief Rismawandi, Rismawandi Rosa Amelia Rosita Rosita Sabila Resti Syafira Sabtara, Ardhina Dwi Salsa Indriyani Salsa Indriyani Salsabilla, Adinda Naya Salsabilla, Divyana Aprila Daung Sari, Nurma Elita Saskia Fadya Alifah Sayyidah, Hanna Sa’adah, Fathiatus Sekar Sari Seli Marcelinda Sella Putri Oktaviani Setyani Dwi Lestari Shinta Utama Wati Sri Rahayu Srie Hendraliany Subandi Subandi Sugeng Priyanto Suryani Suryani Syaiful Anwar Taufik Dwi Setiawan Triana Anggraeni Tuti Tuti Utami, Nurani Wahyumi Ekawanti Wahyumi Ekawanti Wati, Shinta Utama Widya Kartika Wulan Dwi Antari Wulandari, Cynthia Wuri Septi Handayani Yulia Ardati Yuwono Yuwono Zulfa, Sabila