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Keberagaman Gender dan Ukuran Direksi terhadap Nilai Perusahaan Properti Nur Syarisma; Rahman Anshari; Muhammad Iqbal Pribadi
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 2 (2025): Agustus : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i2.2696

Abstract

This study aims to examine the influence of gender diversity and the size of the board of directors on the value of companies in the property sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Company value is measured using the Price to Book Value (PBV) ratio. This research method is quantitative with a multiple linear regression approach. The sample consisted of 296 firm-year observations selected by purposive sampling technique. The results of the study show that gender diversity and the size of the board of directors do not have a significant effect on the company's value. This indicates that these two factors have not yet become the main consideration of the market in assessing the performance of property companies. This study contributes to the corporate governance literature and serves as a consideration for managers and regulators in formulating more inclusive policies.
Pengaruh Net Working Capital dan Ukuran Perusahaan terhadap Cash Holding pada Perusahaan Sektor Consumer Cyclicals di Bursa Efek Indonesia Siti Mariani; Muhammad Iqbal Pribadi; Rahman Anshari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2424

Abstract

This study aims to examine the influence of net working capital and company size on cash holding in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX). The type of research used is a quantitative approach using panel data regression analysis techniques. The population in this study is 166 companies in the consumer cyclicals sector listed on the IDX, then for sampling using the purposive sampling method. There were 107 samples of companies with an observation period of 3 years 2021-2023 (321 data). The type of data studied is secondary data. The data of this research was obtained from financial statements published on the official website of each company and the official website of the IDX. The results of the study show that partially net working capital has a positive and significant effect on cash holding, then company size has a negative and significant effect on cash holding.
Pengaruh Profitabilitas dan Capital Expenditure terhadap Cash Holding pada Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tri Putri Erawati; Muhammad Iqbal Pribadi; Rahman Anshari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2426

Abstract

This study aims to analyze the impact of profitability and capital expenditure on cash holding ownership in companies engaged in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This study applied a quantitative approach by utilizing secondary data as many as 321 observations were used in the study, which came from 107 selected companies using purposive smapping. The data analysis process is carried out using the panel data management method. Based on the results of the model selection test carried out, the appropriate approach is the Fixed Effect Model. The findings of this study show that profitability measured through return on assets (ROA) has a positive and significant influence on cash holding. On the other hand, capital expenditure proxied with the CAPEX value shows a negative and significant influence on the cash holding owned by the company.
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Cash Holding pada Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Kharisa Kharisa; Muhammad Iqbal Pribadi; Rahman Anshari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2436

Abstract

This study examines the effect of profitability and company size on cash holding. The method in this study uses panel data regression and in collecting data using purposive sampling techniques. The main population in this study used the consumer cyclicals subsector from 166 companies and obtained a sample of 107 companies, during the research period starting in 2021-2023 so that the observation data was 321. In research cash holding is measured using cash and cash equivalents / total assets, profitability using Return on assets (ROA), company size is measured using Size. The results of this study indicate that profitability has a significant positive effect on cash holding, while company size also has a significant positive effect on cash holding.
Pengaruh Ukuran Perusahaan dan Risiko Kredit terhadap Stabilitas Keuangan Bank di Indonesia Periode 2019-2023 Muhammad Ridho Akmal; Muhammad Iqbal Pribadi; Rahman Anshari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2570

Abstract

This study aims to analyze the influence of company size and credit risk on bank financial stability in Indonesia during 2019-2023. This study used a quantitative approach with panel data regression and a sample of 235 bank-observations from 25 commercial banks and 24 regional development banks. The Fixed Effect Model (FEM) and Generalized Least Squares (GLS) methods were used to address autocorrelation problems. The results show that both company size (SIZE) and credit risk (NPL) have a significant and negative influence on bank financial stability (Zscore). In other words, greater bank size and higher credit risk contribute to a decline in financial stability. The study concludes that bank management should be more cautious and selective in extending credit and growing their operations in order to maintain financial stability.
Pengaruh Kualitas Audit dan Independensi Komite Audit terhadap Kualitas Pelaporan Keuangan di Sektor Kesehatan Andini Andini; Rahman Anshari; Muhammad Iqbal Pribadi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2608

Abstract

Purpose. This study aims to determine the influence of audit quality and audit committee independence on the quality of financial reporting in the health sector. Method. This research is a quantitative study with a population in the form of health sector companies listed on the IDX for the period 2014–2023. The sample was selected through the purposive sampling method and obtained 106 companies that met the criteria, namely publishing annual reports and financial statements in rupiah. Data containing indications of negative profit management were excluded from the observation. Data analysis was carried out using multiple linear regression, hypothesis test, classical assumption test, and descriptive statistics. Result. In the test results, it was found that  audit quality had a positive effect on the quality of financial reporting, and the independence of the audit committee did not have a significant effect on the quality of financial reporting. Implication. Provide input for companies in improving the quality of financial reporting through improving audit quality. For stakeholders and regulators, this study highlights the limited role of audit committee independence without further strengthening of governance mechanisms.
Pengaruh Frekuensi Rapat Dewan Komisaris dan Karakteristik Dewan Komisaris terhadap NilaiPerusahaan di Sektor Properti dan Real Estate Mirna Zahra Baco; Rahman Anshari; Muhammad Iqbal Pribadi
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 1 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i1.2775

Abstract

This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to certain criteria, resulting in 307 sample observations. The analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that the size of the board of commissioners has a positive and significant effect on company value. Conversely, the frequency of board of commissioner meetings does not have a significant effect. This finding suggests that the composition and number of members of the board of commissioners have a more dominant role in creating company value, compared to how often meetings are held
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Financial Distress Model Altman Z- Score pada Sektor Consumer Cyclicals di Indonesia Putri Nur Hasanah; Muhammad Iqbal Pribadi; Rahman Anshari
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 1 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i1.2829

Abstract

This study aims to examine the influence of profitability and firm size on financial distress  in companies operating within the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2021–2023 period. Financial distress  was assessed using the Altman Z-Score model. A quantitative approach was employed, utilizing purposive sampling to select a final sample of 101 companies. The analysis was conducted using panel data regression with a fixed effect model. The results indicate that profitability has a positive and statistically significant effect on financial distress , while firm size exerts a negative and significant influence. These findings suggest that companies with higher profitability are generally more resilient to financial distress , whereas larger firms may still be exposed to financial vulnerabilities if not managed effectively.
Pengaruh Leverage dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Indeks High Dividend 20 Rina Saputeri; Muhammad Iqbal Pribadi; Sri Wahyuni Jamal
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2225

Abstract

This This study aims to determine the effect of leverage and company size on dividend policy. The method used in this study is panel data regression, and purposive sampling was used in data collection. The main population in this study consists of companies listed on the High Dividend 20 Index, totaling 38 companies, with a sample size of 32 companies. The study period spans from 2018 to 2023, resulting in 192 observations. In this study, dividend policy is measured using the Dividend Payout Ratio (DPR), leverage using the Debt to Equity Ratio (DER), and company size measured using Size. The results of this study indicate that leverage has a positive and significant effect on dividend policy, and company size has a negative and significant effect on dividend policy.
Pengaruh Risiko Bisnis dan Profitabilitas Terhadap Kebijakan Dividen Pada Perusahaan yang Terdaftar dalam Indeks High Dividend 20 Resky Mulyani; Muhammad Iqbal Pribadi; Sri Wahyuni Jamal
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 04 (2025): Vol. 5 No. 04 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i04.1455

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh risiko bisnis dan profitabilitas terhadap kebijakan dividen. Penelitian ini menggunakan metode kuantitatif dengan data sekunder sebagai sumber data. Dalam penelitian ini data populasi yang digunakan adalah semua perusahaan yang terdaftar dalam indeks high dividend 20 dengan periode pengamatan dari tahun 2018 hingga 2023. Metode yang digunakan untuk menentukan sampel yaitu purposive sampling dengan populasi 38 perusahaan dan yang memenuhi kriteria sampel sebanyak 32 perusahaan sehingga data observasi adalah sebanyak 192. Pengukuran menggunakan risiko bisnis, profitabilitas menggunakan return on equity ratio (ROE), dan kebijakan dividen diukur dengan Dividend Payout Ratio (DPR). Hasil penelitian menunjukkan bahwa risiko bisnis berpengaruh positif dan signifikan terhadap kebijakan dividen, dan profitabilitas berpengaruh positif dan signifikan terhadap kebijakan dividen.