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All Journal Journal of Accounting and Finance Management (JAFM) IIJSE
Sri Wahyuni
Universitas Muhammadiyah Purwokerto, Purwokerto, Indonesia
Economics, Econometrics & Finance

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A The Effect of Current Ratio and Debt to Equity Ratio on Earnings Growth with Company Size as a Moderating Variable Ummu Azhar Fadillah; Edi Joko Setyadi; Sri Wahyuni; Rezky Pramurindra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8375

Abstract

This study aims to analyze the effect of Current Ratio and Debt to Equity Ratio on profit growth, with firm size as a moderating variable, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research employs a quantitative approach, using Moderated Regression Analysis (MRA) as the data analysis technique. A total of 101 samples were obtained through purposive sampling. The analysis results indicate that the Debt to Equity Ratio has a negative effect on profit growth, while the Current Ratio has no significant effect. Furthermore, firm size is proven to moderate the effect of the Debt to Equity Ratio on profit growth, but it does not moderate the relationship between the Current Ratio and profit growth. This research provides a theoretical contribution to the development of financial literature and offers practical insights for company management and investors in making strategic decisions.
Determinants of Organizational Citizenship Behavior with Job Satisfaction Mediation Diana Mahmudah; Sri Wahyuni; Naelati Tubastuvi; Akhmad Darmawan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8503

Abstract

Organizational Citizenship Behavior (OCB) is voluntary behavior that supports the effectiveness of the organization. Factors that affect OCB teachers in Islamic educational institutions need to be studied to improve the quality of learning. This study aims to analyze the influence of Islamic Leadership, Work-life Balance, and Organizational Culture on Organizational Citizenship Behavior by Mediating Job Satisfaction in teachers of Islamic educational institutions. The research method uses a quantitative approach with survey design. The research population is 164 teachers with 101 teachers who are determined through purposive sampling with a minimum working period of 2 years. The analysis tool used is Partial Least Square (PLS) with a standard of alpha significance of ten percent. The results of the study show that Islamic Leadership and Organizational Culture have a significant positive effect on OCB. Organizational Culture also has a significant positive effect on Job Satisfaction, which then affects OCB. On the other hand, Islamic Leadership has no significant effect on Job Satisfaction, and Work-life Balance does not have a significant effect on Job Satisfaction or OCB. Job Satisfaction mediates the relationship between Organizational Culture and OCB. The implications of the study show that strengthening Organizational Culture is the main strategy in improving teachers' OCB, both directly and through increasing Job Satisfaction. Islamic leadership effectively encourages OCB directly.
Determinasi Nilai Perusahaan dengan Moderasi Kepemilikan Manajerial Pada Sektor Consumer Non Cyclical Bursa Efek Indonesia Revika Fitra Syafira; Rina Mudjiyanti; Sri Wahyuni; Dwi Winarni
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2934

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan, struktur modal, dan pertumbuhan perusahaan terhadap nilai perusahaan, serta menilai peran kepemilikan manajerial sebagai variabel moderasi pada perusahaan sektor consumer non-cyclicals yang tercatat di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data panel yang diperoleh dari laporan keuangan tahunan. Analisis dilakukan melalui statistik deskriptif, uji asumsi klasik, pemilihan model regresi menggunakan hausman test, serta pengujian hipotesis dengan regresi fixed-effect. Selain itu, Moderated Regression Analysis (MRA) digunakan untuk menguji kemampuan kepemilikan manajerial dalam memoderasi hubungan antar variabel. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh positif terhadap nilai perusahaan, menandakan bahwa pemanfaatan utang yang optimal mampu memberikan sinyal positif bagi investor. Sementara itu, ukuran perusahaan dan pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan. Kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan serta memoderasi hubungan ukuran perusahaan dan nilai perusahaan secara negatif, namun tidak memoderasi pengaruh struktur modal dan pertumbuhan perusahaan. Temuan ini menegaskan pentingnya kepemilikan manajerial dalam meningkatkan efektivitas tata kelola perusahaan.
Pengaruh Kepemilikan Manajerial, Komite Audit dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Variabel Moderasi Vira Eka Anggraeni; Edi Joko Setyadi; Sri Wahyuni; Rina Mudjiyanti
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2970

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, komite audit, dan ukuran perusahaan terhadap integritas laporan keuangan dengan kualitas audit sebagai variabel moderasi pada perusahaan sektor industri dasar dan kimia periode 2021-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Generalized Least Square (GLS) model Random Effect dan MRA untuk menguji efek moderasi. Sampel penelitian terdiri dari 35 perusahaan dengan total 140 observasi yang dipilih menggunakan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh positif terhadap integritas laporan keuangan, sedangkan komite audit tidak berpengaruh terhadap integritas laporan keuangan. Selain itu, kualitas audit tidak mampu memoderasi pengaruh kepemilikan manajerial, komite audit, dan ukuran perusahaan terhadap integritas laporan keuangan. Penelitian ini diharapkan dapat memberikan kontribusi empiris bagi pengembangan literatur akuntansi, khususnya terkait mekanisme tata kelola perusahaan dan peran kualitas audit dalam meningkatkan integritas laporan keuangan, serta menjadi bahan pertimbangan bagi manajemen dalam meningkatkan kualitas pelaporan keuangan.
Co-Authors Akhmad Darmawan Diana Mahmudah Dwi Winarni Edi Joko Setyadi Naelati Tubastuvi Pramurindra, Rezky Revika Fitra Syafira Rina Mudjiyanti Ummu Azhar Fadillah Vira Eka Anggraeni