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All Journal KEUNIS Ekalaya : Jurnal Ekonomi Akuntansi Journal of Innovative and Creativity Journal of Islamic Economics and Finance Journal of Economic and Business
Syaiful Bahri
Universitas Islam Majapahit
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Ukuran KAP, Audit Tenure, Pergantian Auditor, Komite Audit, Listing Age, Dan Audit Report Lag Radina Modjaningrat; Syaiful Bahri
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2073

Abstract

The study aims to analyze the influence of audit firm size, audit tenure, auditor turnover, audit committee, and listing age on audit report lag. The study examined coal mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Audit firm size, audit tenure, and audit committee negatively affected audit report lag (ARL). Larger audit firms have more auditors, better trained staff, and more sophisticated audit technology, enabling faster and more efficient audit completion. Auditors with a long track record of dealing with clients have a better understanding of the company's characteristics, systems, and risks, enabling faster and more efficient audit processes. The existence and effectiveness of an audit committee accelerates audit completion. Auditor turnover and listing age do not affect ARL. The audit process is not significantly affected by the appointment of a new auditor, as it must comply with Public Accounting Professional Standards (SPAP). Older listed companies do not always complete audits faster than newer ones.
Pengaruh TATO, ROA, DER, dan Firm Size Terhadap Return Saham Miranti Tri Lestari; Syaiful Bahri; M. Bahril Ilmiddaviq
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2048

Abstract

This study analyzes the effect of TATO, ROA, DER, and company size on stock returns of textile and garment subsector manufacturing companies listed on the IDX for the 2021-2024 period.  This research method uses a quantitative approach with a causal association design using secondary data from the financial statements of 15 companies for four years analyzed through multiple linear regression. The results showed that DER has a negative effect on stock returns, while TATO, ROA, and company size have no effect. The findings confirm capital structure, especially high leverage, adversely affects investment returns, while asset efficiency and firm size do not directly affect stock returns in industries sensitive to global conditions. The study suggests that investors should be cautious in interpreting financial signals and pay attention to capital structure factors in making investment decisions.
Pengaruh Kemahalan Harga, Return, Eps, dan Likuiditas Perdagangan Saham terhadap Keputusan Stock split Winsa Septi Anggreini; Hari Setiono; Syaiful Bahri
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2049

Abstract

A stock split represents a strategic corporate action undertaken to realign share prices to more accessible levels, thereby enhancing their attractiveness to potential investors. This study examines the impact of stock price volatility, stock returns, earning s per share, and trading liquidity on the decision to execute a stock split. Employing a quantitative research design, the analysis utilizes logistic regression techniques. The empirical sample consists of eight financial sector firms listed on the Indonesia Stock Exchange that implemented stock splits between 2020 and 2024. The results indicate that both stock returns and earning s per share exert a statistically significant positive influence on stock split decisions. This implies that firms demonstrating higher returns and greater earnings per share are more inclined to pursue stock splits. In contrast, neither stock price volatility nor trading liquidity shows a significant association with such decisions. These findings suggest that stock split initiatives are predominantly driven by a firm’s financial performance rather than market perceptions of share prices or trading activity levels.
Pengaruh Current Ratio, Debt To Equity Ratio, Gross Profit Margin, Total Assets Turnover Terhadap Pertumbuhan Laba Yang Dimoderasi Ukuran Perusahaan Firli Dwi Lianingsih; Nur Ainiyah; Syaiful Bahri
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2057

Abstract

This study examines the impact of financial ratios on earnings growth in insurance companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, considering company size as a moderator variable. This study analyzes four key ratios-Current Ratio (CR), Debt to Equity Ratio (DER), Gross Profit Margin (GPM), and Total Asset Turnover (TATO)-to evaluate their impact on earnings growth through the perspective of signal theory. Using quantitative methods, purposive sampling was used to select twelve insurance companies that consistently generated profits, resulting in sixty firm-year observations. Data were obtained from annual reports available on the official IDX website and analyzed through multiple linear regression and Moderate Regression Analysis (MRA). The results show that TATO has a large impact on earnings growth, but CR, DER, and GPM do not have a large impact. In addition, firm size strengthens the correlation between DER and TATO with earnings growth, while reducing the relationship between CR and earnings growth; firm size has no moderating effect on GPM. These results show how important asset efficiency is in generating profits in the insurance industry and that firm size has a major influence on its performance.
Pengaruh Ukuran Perusahaan, Likuiditas, Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Silvya Reza Novita Sari; Syaiful Bahri; Nurdiana Fitriani
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2059

Abstract

This study examines the effect of firm size, liquidity, and capital structure on firm value, by including dividend policy as a moderator variable. This study focuses on food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, given the sector's significant impact on the national economy and the varied dynamics of firm value. A quantitative approach is used using secondary data obtained from annual financial reports. Firm size is measured by the natural logarithm of total assets, liquidity by current ratio, capital structure by debt-to-equity ratio, dividend policy by dividend payout ratio, and firm value by price-to-book value ratio. The analysis uses multiple linear regression and moderated regression analysis (MRA) using SPSS. The findings show that firm size has a significant positive effect on firm value, while liquidity and capital structure have no significant effect. In addition, dividend policy does not affect the correlation between firm size, liquidity, or capital structure with firm value, suggesting that investors may prioritize other fundamental factors beyond dividend distribution. These results support signaling theory and have a real impact on the way managers and investors make decisions regarding corporate finance.
Pengaruh Rasio Likuiditas, Struktur Modal, dan Good Corporate Governance terhadap Profitabilitas Maya Permata Sari; Syaiful Bahri; Nurdiana Fitri Isnaini
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2060

Abstract

This study analyzes the impact of liquidity, capital structure, and good corporate governance (GCG) on profitability (return on assets) in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This study aims to provide an empirical overview of internal company factors that influence the financial performance of the food and beverage sector in Indonesia. This research plays a significant role because this sector is one of the strategic areas that demonstrates good resilience to the economy. Therefore, it is hoped that the results of this study can contribute to management in making financial and management decisions. Furthermore, this study aims to develop the literature that examines the impact of good corporate governance on profitability, focusing on the variables of the board of directors, the board of commissioners, and the audit committee as benchmarks for GCG. The sample consisted of 22 companies covering 110 observations. The method applied in this analysis was multiple linear regression. The results of the study indicate that liquidity does not significantly affect ROA, while capital structure and board direction have a significant influence. However, the board of commissioners and the audit committee do not significantly contribute to profitability
Do Green Finance and Green Innovation Enhance Sustainable Investment Decisions? Identifying The Pivotal Role of Artificial Intelligence Maya Novitasari; Syaiful Bahri; Dwi Sulistiani; Yona Octiani Lestari; Moawiah Alghizzawi
KEUNIS Vol. 14 No. 2 (2026): JULY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i2.7440

Abstract

This quantitative study aims to empirically examine the effects of green finance and green innovation on sustainable investment decisions, as well as the role of artificial intelligence in moderating these relationships. The population consisted of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Purposive sampling was employed to select 427 companies for observation. Data were analysed using CEM panel data regression. The results reveal that both green finance and green innovation positively affect sustainable investment decisions, and artificial intelligence can moderate these impacts. The study findings offer valuable insights for companies operating in Indonesia’s non-cyclical consumer sector. Green innovation can be applied as a green finance policy to improve sustainable investment decisions. Furthermore, artificial intelligence can be used to strengthen the influence of green finance on sustainable investment decisions. This study, therefore, supports the triple bottom line and the Sustainable Development Goals, encouraging companies in Indonesia not only to focus on profits but also to increase their environmental awareness.
Determinasi Kualitas Laba: Peran Profitabilitas, Leverage, dan Ukuran Perusahaan Syaiful Bahri; Faisol Faisol
Journal of Economic and Business Vol 3 No 1 (2026): Maret
Publisher : Universitas Nazhatut Thullab Al-Muafa Sampang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52298/joebis.v3i1.185

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap kualitas laba pada perusahaan publik di Indonesia. Kualitas laba dalam penelitian ini diproksikan menggunakan earnings response coefficient (ERC), yang mencerminkan sensitivitas pasar terhadap informasi laba yang diumumkan perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan data pasar modal selama periode observasi tertentu, dengan jumlah sampel sebanyak 160 observasi. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap kualitas laba, leverage berpengaruh positif dan signifikan terhadap kualitas laba, sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap kualitas laba. Temuan ini mengindikasikan bahwa struktur modal memiliki peran yang lebih kuat dalam membentuk persepsi pasar terhadap kualitas laba dibandingkan tingkat profitabilitas maupun skala perusahaan. Penelitian ini memberikan kontribusi empiris dalam memperkaya literatur mengenai determinan kualitas laba pada konteks pasar berkembang.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, SOLVABILITAS, DAN DIVIDEND POLICY TERHADAP NILAI PERUSAHAAN Dela Winda Puspita; Nur Ainiyah; Syaiful Bahri
Journal of Islamic Economics and Finance Vol. 3 No. 1 (2026): Agustus
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v3i1.4415

Abstract

Respons terhadap penurunan harga saham perbankan mengindikasikan melemahnya nilai perusahaan. Penelitian untuk menguji pengaruh CSR, profitabilitas, solvabilitas, dan dividend policy terhadap nilai pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama 2021–2025. Menggunakan metode kuantitatif dengan data sekunder. Teknik purposive sampling diterapkan untuk memperoleh 50 observasi yang akan dianalisis. Analisis regresi dilakukan menggunakan SPSS, yang didukung oleh statistik deskriptif, uji asumsi klasik, uji kelayakan model, koefisien determinasi, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa CSR tidak memengaruhi nilai perusahaan. Sebaliknya, profitabilitas, solvabilitas, dan dividend policy berpengaruh positif terhadap nilai perusahaan mengimplikasikan investor terutama menilai berdasarkan kemampuannya mencetak laba, mempertahankan struktur modal yang sehat, dan pembayaran dividen. Peningkatan lebih dipengaruhi kinerja keuangan dan kebijakan pembagian dividen sehingga menjadi faktor yang lebih dominan.
PENGARUH LIKUIDITAS, SALES GROWTH, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR CONSUMER CYCLICALS Rifatul Mafrudhoh; Syaiful Bahri; Nur Ainiyah
Journal of Islamic Economics and Finance Vol. 3 No. 1 (2026): Agustus
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v3i1.4417

Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis pengaruh likuiditas, sales growth, leverage, serta ukuran perusahaan terhadap profitabilitas perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia pada periode 2021–2025. Penelitian menggunakan pendekatan kuantitatif dengan sumber data berupa laporan keuangan tahunan perusahaan yang diperoleh sebagai data sekunder. Penentuan sampel dilakukan melalui metode purposive sampling berdasarkan kriteria yang telah ditetapkan, sehingga menghasilkan 30 perusahaan dengan total 150 observasi selama lima tahun pengamatan. Pengujian hipotesis dan analisis hubungan antarvariabel dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa likuiditas, sales growth, dan leverage tidak berpengaruh terhadap profitabilitas. Temuan ini mengindikasikan bahwa perubahan pada tingkat likuiditas, pertumbuhan penjualan, maupun penggunaan utang belum mampu memberikan pengaruh yang berarti terhadap kemampuan perusahaan dalam menghasilkan laba selama periode penelitian. Sebaliknya, ukuran perusahaan terbukti berpengaruh negatif terhadap profitabilitas, sehingga peningkatan skala perusahaan tidak selalu diikuti oleh peningkatan kemampuan menghasilkan laba. Secara bersama-sama, likuiditas, sales growth, leverage, dan ukuran perusahaan terbukti berpengaruh terhadap profitabilitas. Nilai koefisien determinasi sebesar 10,8% menunjukkan bahwa model penelitian mampu menjelaskan variasi profitabilitas sebesar 10,8%, sementara 89,2% lainnya dipengaruhi oleh faktor lain di luar variabel yang digunakan dalam penelitian.
Co-Authors Adella Dwi Antari Agnes Julianti Agustin Dela Winda Puspita Dwi Ananta Femi Saputri Dwi Sulistiani Faisol Faisol Firli Dwi Lianingsih Hari Setiono Hari Setiono Ilmidaviq, Muhammad Bahril M. Bahril Ilmiddaviq M. Bahril Ilmiddaviq May Mayangsari Maya Novitasari Maya Permata Sari Miranti Tri Lestari Moawiah Alghizzawi Nia Rahmadani Nur Ainiyah Nur Ainiyah Nur Ainiyah Nurdiana Fitri Isnaini Nurdiana Fitri Isnaini Nurdiana Fitriani Nuroniyah Solihah Rian Wahyuda Pratama Rifatul Mafrudhoh Silvya Reza Novita Sari Syaiful Anas Winsa Septi Anggreini Yona Octiani Lestari