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Sari, Rr Putri Intan Permata
Universitas Putra Indonesia YPTK Padang
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Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sektor Industrials Yang Terdaftar Di BEI Tahun 2020-2024 Winna Rahma Julita; Elfiswandi Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of profitability and firm size on earnings management with capital structure as an intervening variable in manufacturing companies in the industrials sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research employs secondary data obtained through documentation studies of companies’ financial statements accessed from the official IDX website (www.idx.co.id). The population of this study consists of 65 manufacturing companies in the industrials sector. Using a purposive sampling method, 17 companies were selected as the research sample. The data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and path analysis.The results indicate that profitability and firm size have an effect on capital structure. Partially, profitability and firm size do not have a direct effect on earnings management, whereas capital structure has a significant effect on earnings management. However, the path analysis results show that profitability and firm size affect earnings management through capital structure as an intervening variable. Thus, capital structure is proven to mediate the relationship between profitability and earnings management as well as the relationship between firm size and earnings management. These findings indicate that corporate financing decisions play an important role in encouraging earnings management practices, particularly in manufacturing companies in the industrials sector. This study is expected to provide empirical contributions to the development of financial management theory and serve as a consideration for company management, investors, and regulators in improving the quality of financial reporting.
Pengaruh Suku Bunga, Return On Assets, Dan Debt To Equity Ratio Terhadap Nilai Perusahaan Melalui Harga Saham Sebagai Variabel Intervening Pada Perusahaan Energi Di Bursa Efek Indonesia Periode 2021-2024 Mardho Tillahi Assalam; Elfiswandi .; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of interest rates, Return on Assets (ROA), and Debt to Equity Ratio (DER) on firm value with stock price as an intervening variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The sample was selected using a purposive sampling method to obtain companies that met the research criteria. The data analysis methods employed include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis and path analysis. The results indicate that interest rates do not have a significant effect on stock prices or firm value. Return on Assets (ROA) and Debt to Equity Ratio (DER) have a positive and significant effect on firm value. Furthermore, stock price does not have a significant effect on firm value and therefore does not mediate the relationship between ROA and firm value, nor between DER and firm value. Thus, stock price does not function as an intervening variable in this study. Based on these findings, future research is recommended to extend the observation period and include additional variables that may influence firm value in order to obtain more comprehensive results.
Pengaruh Pendidikan, Pelatihan Dan Pengembangan Karir Terhadap Kinerja Pegawai Ai Elis Karlinda; Putri Intan Permata Sari; Tri Ayu Parwati
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2558

Abstract

This study aims to determine how much, the influence of education, training and career development on employee performance at the Padang City Regional Drinking Water Company. Data collection methods through questionnaires and literature studies. The analysis method used is multiple regression analysis. The results of the study obtained based on partial tests (t-tests) obtained: (a) Education has a significant effect on Employee Performance. (b) Training has a significant effect on Employee Performance. (c) Career Development has a significant effect on Employee Performance. (d) Education, Training and Career Development together have a significant effect on Employee Performance. Finally, the author suggests to the Padang City Regional Drinking Water Company (PDAM) to be able to improve Education, Training and Career Development by using the indicators contained in this study.
Co-Authors Ade, Frihapma Semita Afifatur Rahmi Agam Mei Yudha Ai Elis Karlinda Amelia Rizanti Amelia Rizanti Amirah Fauziah Ananthia Ayu Devitasari Astri Hapsari Awam Mukhatam Riziq Berta Agus Petra Burhanudin Rais Charli, Chintya Ones Deni Saputra Deza Sri Rahayu Dodi Suryadi Ebi Abady Putri Elfiswandi . Elfiswandi, Elfiswandi Fadia Nur Amalia Faiza Izzata Aulia Fajriani Rahma Fitri Fajriani Rahma Fitri Firdausi Nuzula Fitri Yeni, Fitri Fristiohady, Adryan Fuadi, Yasfian Alfi Jihan Salsabila Kamil, Nurhusna Kulsum Nur Hayati Lailaturahmi Latifah, Jihan M Lifrandana J Mardho Tillahi Assalam Maulia Aryani Rofiqoh Meylani Pratiwi Muhamad Agil Dalla Ramadani Muhammad Fikri Ramadhan Muhammad Khudori Nelly Prima Putri Nelvia Nelvia Nini Syofriyeni Nita Trinovitasari Novi Yuliati Novia Rahwatul H Nurhusni Nurul Amanda Putri Ansari Olandari Mulyadi Putra, Ramdani Bayu Putri Hanifah Putri, Ebi Abady Retno Wulansari Rifa'atul Mahmudah Rima Yuwana Yustikaningrum Rindy Citra Dewi Rohmi Triwulandari Ronni Andri Wijaya Rosa Citra Dewi Rozak, Abd. Safeta Weyla Samti Ardhania Sandya Kliana Kurnia Dewi SELFI HASTRIA NINGSIH Siti Sarah, Siti Suhairi Suhairi SUHARDI - Sukiman Sukiman Sukiman Titis Anindyajati Tri Ayu Parwati Tri Ayu Parwati Umi Zahro Vivi Nila Sari Wahdini Marta Wijayanti, Vita Winanda, Dea Jenia Winda Wijayanti Winna Rahma Julita Yamasitha Yani Pratiwi Yosi Puspita Sari Yulasmi Yulia Yosi Zainurika Irna