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PERANAN MANAJEMEN RISIKO DALAM MEMODERASI RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Maychael; Dewi Cahyani Pangestuti
Veteran Economics, Management, & Accounting Review Vol 1 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i2.5714

Abstract

The aim of this research is to determine the role of Risk Management in moderating financial ratios to firm value, as well as to determine Profitability as proxied by Return On Equity Ratio (ROE), Solvency as proxied by Debt to Equity Ratio (DER), and Liquidity as proxied by Current Ratio ( CR) to Company Value as proxied by Tobins'Q. This study examines the population of property sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. By using purposive sampling, 120 samples were obtained. Data analysis in this study was conducted using Panel Data Regression. The results of this study partially show that, (1) Profitability has an effect on Firm Value, (2) Risk Management does not moderate Profitability on Firm Value, (3) Solvency has an effect on Firm Value, (4) Risk Management does not moderate Solvency on Firm Value (5) Liquidity has an effect on Company Value, (6) Risk Management does not moderate Liquidity on Firm Value. Keywords: Profitability, Solvency, Liquidity, Risk Management, Firm Value
Analisis Kinerja Keuangan Sektor Perbankan Sebelum dan Sesudah Adanya Perusahaan Teknologi Finansial Raysa Azahra Ade Putri; Dewi Cahyani Pangestuti; Agus Kusmana
Reviu Akuntansi, Manajemen, dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v1i2.805

Abstract

Purpose: The intention of the research was to examine if there were any discrepancies in banks ’ financial performance before and after the introduction of financial tech firms. Research Methodology: The study's subject was registered banking on the Indonesia Stock Exchange (IDX), with 38 banks chosen as a sample over a two-year period before the introduction of financial tech firms (2013-2014) and two years after the existence of financial tech firms (2016-2017). With a 5% significance rate, the tests utilized in this paper were Paired Sample T-test (normal data) and Wilcoxon Sign Rank Test (abnormal data) with SPSS 25 software assistance. Results: The outcomes of this research, after the arrival of financial technology enterprises, there is a discrepancy in profitability, liquidity, and capital. Limitations: This research's limitations are that certain banks did not leak consecutive financial statements during the research period, and earlier studies had no specific explanation on the same topic. Contribution: The insights can be used by academics as a reference, by the Bank as a foundation for financial management innovation, and by investors as a source of knowledge and consideration when making investment decisions.
Pengaruh Beban Kerja dan Kepuasan Kerja terhadap Turnover Intention Karyawan RSU “ABC” Jakarta Selatan Kherina Maulidah; Syarif Ali; Dewi Cahyani Pangestuti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.611

Abstract

Purpose: This study aims to determine the effect of workload and job satisfaction on turnover intention of employees at ABC General Hospital, South Jakarta. Research Methodology: This research is quantitive research using inferential analysis method and data processing using IBM SPSS 24. Collecting data through distributing quetionnaires to 130 empolyees of the South Jakarta ABC General Hospital. Result: The workload partially has a positive effect on the turnover intention. Job satisfaction partially has a negative effect on turnover intention. Workload and job satisfaction simultaneously the turnover intention. Limitations: The study only conducted research on two independent variables that could affect turnover intention, namely workload and job satisfaction and was carried out during pandemic so that researchers had difficultly coming directly to the field in the data search process. Contributions: This research is expected to be a source of reference for similar research in the future and for hospitals to pay attention to the workload given and increase employee job satisfaction in order to reduce turnover intention.