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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Accounting and Business Journal JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Innovative: Journal Of Social Science Research Jurnal Ekonomi Manajemen Akuntansi Jurnal Kewirausahaan Bukit Pengharapan Journal Accounting International Mount Hope Journal of Management and Economics Research Jurnal Manajemen, Bisnis dan Kewirausahaan IDEI: JURNAL EKONOMI & BISNIS Jurnal Studi Akuntansi Pajak Keuangan
Listiorini
Universitas Harapan Medan
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PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN KAS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Rangkuti, Rara Beby Fahira; Listiorini, Listiorini; Azhar, Karya Satya
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.710

Abstract

The purpose of this study was to determine how working capital turnover and cash turnover affect firm value in manufacturing companies listed on the Indonesia Stock Exchange, using profitability as a moderating variable. This type of research is quantitative and associative. The population used in this study are manufacturing companies listed in 2018-2023 on the Indonesia Stock Exchange (IDX). With 58 organizations selected for six years of observation, the sampling technique used purposive sampling, resulting in a total of 206 observations. The findings of this study indicate that the value of a company is not significantly affected by working capital turnover and cash turnover. For manufacturing companies listed on the Indonesia Stock Exchange, profitability can reduce the impact of working capital turnover on firm value between 2018 and 2023.
Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Perusahaan Jasa Kontruksi Dan Bangunan Yang Terdaftar Di Bei Periode 2013-2022 Afwan Habib; Desi Ika; Listiorini, Listiorini
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1518

Abstract

This research aims to see the impact of profitability, liquidity, leverage on profit growth with company size as a moderating variable. The population in this study is all Construction an Building Service Companies listed on the Indonesia Stock Exchange for the 2013-2022. The sampling method uses purposive sampling with a sample of 8 companies with 10 years of observation with a total of 80 observation data. This research data analysis method uses descriptive statistical analysis and a residual test approach in testing moderating variables. The research results state that profitability (tcount 3,764 > ttable 2,01290), liquidity (tcount 3,029 > ttable 2,01290) and leverage (tcount 4,026 > ttable 2,01290) have a positive and significant effect on profit growth. Company size is able to moderate the influence of profitability, liquidity and leverage on profit growth.
Pengaruh Likuiditas, Profitabilitas dan Audit Tenure Terhadap Opini Audit Going Concern Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Simatupang, Riqqah Hasanah; Listiorini, Listiorini
Journal of Management and Economics Research Vol 2 No 1 (2023): December 2023
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v2i1.126

Abstract

This study aims to determine the effect of liquidity, profitability, solvency and audit tenure on going concern audit opinions with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The type of research used in this research is associative with a quantitative approach method. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period which amounted by 181 companies, the sampling method used was purposive sample, with a total sample of 100 companies. The data analysis technique used is logistic regression analysis with statistical data processing using SPSS version 20.0 data processing application. The results of this study indicate that liquidity, profitability and audit tenure have no effect on going concern audit opinions. Firm size is able to moderate the relationship between the influence of liquidity on going concern audit opinions, but firm size is not able to moderate the relationship between the effect of profitability, audit tenure on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange (IDX).
PENGARUH KEPEMILIKAN MANAJERIAL, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019-2023) Lestari, Bunga Indah; Nurmadi, Ruswan; Listiorini, Listiorini
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.21062

Abstract

Penelitian ini bertujuan untuk mengetahui kepemilikan manajerial, struktur modal, dan profitabilitas terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi pada perusahaan property & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023. Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 55 sampel dengan 5 tahun pengamatan terdiri dari 11 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi menggunakan Moderated Regression Analysis. Hasil pengujian penelitian ini menunjukkan bahwa kepemilikan manajerial, struktur modal, dan profitabilitas secara simultan atau bersama – sama berpengaruh terhadap nilai perusahaan. Secara parsial, kepemilikan manajerial dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan struktur modal tidak berpengaruh terhadap nilai perusahaan. Kebijakan dividen mampu memoderasi serta memperkuat pengaruh kepemilikan manajerial dan profitabilitas terhadap nilai perusahaan. Kebijakan dividen tidak mampu memoderasi pengaruh struktur modal terhadap nilai perusahaan.
PENGARUH WORKING CAPITAL TO TOTAL ASSET, LEVERAGE DAN PERPUTARAN ASET TERHADAP PERTUMBUHAN LABA DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING Fatina, Amira; Listiorini, Listiorini; Novietta, Liza
Bisnis-Net Vol 8, No 2: DESEMBER 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i2.6696

Abstract

Penelitian ini bertujuan untuk mengatahui pengaruh Working Capital to Total Asset, Leverage, Perputaran Aset terhadap Pertumbuhan Laba dengan Return on Asset sebagai variabel intervening pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2018-2023. Jenis penelitian ini adalah penelitian kuantitatif yang bersifat asosiatif. Populasi dalam penelitian ini sebanyak 84 perusahaan, metode penarikan sampel yang digunakan adalah purposive sampling, dengan kriteria tertentu total sampel yang diperoleh sebanyak 16 perusahaan dengan 6 tahun pengamatan (16 x 6 tahun pengamatan = 96 sampel). Teknik analisis data statistik yang digunakan aplikasi pengolahan data SPSS versi 26. Hasil penelitan ini menunjukkan bahwa Working Capital to Total Asset, Leverage dan Perputaran Aset berpengaruh terhadap Return on Asset. Working Capital to Total Asset, Leverage dan Perputaran Aset tidak berpengaruh terhadap Pertumbuhan Laba. Return on Asset tidak dapat memediasi pengaruh Working Capital to Total Asset, Leverage dan Perputaran Aset terhadap Pertumbuhan Laba pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia.
Pengaruh Leverage, Ukuran, dan Profitabilitas terhadap Nilai Perusahaan dengan CSR sebagai Variabel Moderasi pada Bank di BEI 2019–2023 Nanda Handayani Rambe; Listiorini Listiorini
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6087

Abstract

The increasingly competitive business environment compels every company to enhance its performance and formulate effective strategies to optimize firm value as a long-term objective. In this context, the banking sector holds a strategic position in supporting national economic stability, where public trust is highly dependent on the bank’s performance. This study aims to examine the influence of leverage, firm size, and profitability on firm value, with Corporate Social Responsibility (CSR) serving as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The analytical methods employed include Moderated Regression Analysis (MRA) and multiple linear regression. The results indicate that leverage, firm size, and profitability have a significant effect on firm value. However, CSR does not moderate the relationship between these three variables and firm value. Despite this, the findings highlight that CSR implementation remains essential in strengthening a bank’s image and enhancing public trust, which ultimately supports the improvement of firm value amid intense competition in the banking industry.
PENGARUH PERPUTARAN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2018-2023): PENGARUH PERPUTARAN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2018-2023) annisa rizky ramadhani siregar; Listiorini; Muhammad Karya Satya Azhar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.643

Abstract

This study aims to determine the effect of turnover  Working Capital and Liquidity on Profitability with Size  Company as a moderating variable. This type of research  is quantitative research. The population in this study is  all Food & Beverages Companies listed on the Stock Exchange Indonesia for the 2018-2023 period. Sampling technique with  using a purposive sampling method with a number of samples  28 companies. This research uses data analysis techniques Moderated Regression Analysis (MRA). The results of this research show that Capital Turnover Work has no effect on Profitability. Liquidity has an effect  on Profitability. Company size is able to moderate  the influence of working capital turnover and liquidity on profitability  
YOUNG WOMEN’S INVESTMENT DECISIONS: BEHAVIORAL BIASES AND FINANCIAL LITERACY Zuwina Miraza; Hafriz Rifki Hafas; Listiorini; Mutiah Fitriani; Miftahul Rizqina
IDEI: Jurnal Ekonomi & Bisnis (IDEI: Journal of Economics & Business) Vol 7 No 1 (2026): JUNE 2026
Publisher : Insan Doktor Ekonomi Indonesia (IDEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38076/ywidc856

Abstract

 This quantitative study analyzed the influence of behavioral biases (overconfidence, representativeness, anchoring, and availability) on investment decision-making, with financial literacy as a mediating variable. The sample used 200 female investor respondents in North Sumatra, selected through purposive sampling. Primary data were obtained through a questionnaire distributed via Google Forms and analyzed using the SEM-PLS method with SmartPLS 4 software. The results showed that only representativeness bias had a significant effect on investment decisions. Meanwhile, overconfidence bias, anchoring bias, and availability bias had no significant effect. Another important finding was that financial literacy did not mediate the relationship between behavioral biases and investment decision-making and did not have a significant direct effect on investment decisions. The conclusion of this study is that representativeness bias is a dominant factor in investment decision-making among respondents, while the mediating role of financial literacy is not significant. 
DETERMINASI TAX AVOIDANCE : EFEK MODERASI UKURAN PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Listiorini Listiorini; Muhammad Arief; Zuwina Miraza; Mhd. Triansyah Putra
Bisnis-Net Vol 9, No 1: MEI 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v9i1.8660

Abstract

 This  study  aims  to  examine  accounting  conservatism,  audit  quality,  and return on assets in relation to tax avoidance, with company size as a moderating variable in consumer goods manufacturing companies listed on the IDX from 2018 to 2023. This study uses a quantitative method with a population of manufacturing companies in the consumer goods industry listed on the IDX. Sampling was conducted using purposive sampling, resulting in a sample size of 228. Data analysis was performed using moderated regression analysis (MRA) with the EViews 12 data processing application. The findings reveal that accounting conservatism has a positive influence on tax avoidance, while audit quality does not exhibit a significant effect. In contrast, ROA has a negative impact on tax avoidance. Furthermore, firm size weakens the relationship between accounting conservatism and tax avoidance and fails to moderate the influence of audit quality. However, firm size strengthens the relationship between ROA and tax avoidance.. 
Profitabilitas dan Likuiditas terhadap Kualitas Laba: Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Makanan dan Minuman BEI 2019–2023 Hani Devi Masitha; Listiorini Listiorini
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8025

Abstract

Earnings quality reflects the degree of reliability of earnings in representing a company’s financial condition and performance, as well as providing objective information regarding the sustainability of the company’s performance. This study analyzes the effects of profitability and liquidity on earnings quality and examines the role of firm size in moderating the relationships among the variables. The study focuses on manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study employs a quantitative approach using a descriptive-analytical method. Based on purposive sampling according to predetermined criteria, 25 companies with 125 observations were selected for the 2019–2023 period. The results show that profitability has a significant effect on earnings quality, while liquidity does not have a significant effect. Firm size moderates the effect of profitability on earnings quality but does not moderate the effect of liquidity. These findings indicate the importance of considering internal company characteristics in understanding earnings quality, particularly profitability and firm size as factors that may strengthen these relationships within the context of this study.
Co-Authors Abdul Rahman Ade Indah Sari Afwan Habib Anni Farida Harahap annisa rizky ramadhani siregar Azhar, Karya Satya Cahya, Dewi Etika DELIANA DELIANA Desi Desi Desi Ika Desi Ika Desi Qonita Dina Aulia Erista Marpaung Fatina, Amira H. Kersna Minan Hafriz Rifki Hafas Hani Devi Masitha Iman Indrafana KH Kersna Minan Lestari, Bunga Indah Liza Novietta Maymunah Ghavira Mhd. Triansyah Putra Miftahul Jannah Nur Setya Murni Miftahul Rizqina Muhammad Arief Muhammad Karya Satya Azhar Mutiah Fitriani Nanda Handayani Rambe Putri, Rani Andira Rangkuti, Rara Beby Fahira Refvisya Nur Ilhami Rizki Syahputra Ruswan Nurmadi Saputra, Muhammad Zein Simatupang, Riqqah Hasanah Syamsul Bahri Arifin Yani Suryani Zuwina Miraza Zuwina Miraza