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PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris pada indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2018) Maptuha, Mamat; Hanifah, Imam Abu; Ismawati, Iis
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.9209

This research is meat to analyze the effect of capital structure, liquidity and firm size on firm value with profitability as an intervening variable. The population in this study is the LQ 45 index companies listed on the Stock Exchange in 2014-2018 using annual financial report data taken by purposive sampling, so that 24 (twenty four) samples that meet the criteria are obtained. The sampling criteria chosen were 1) Companies that were consistently listed on the LQ 45 index in 2014-2018. 2) LQ 45 index companies that report financial reports for the end of December 31, complete with notes on financial statements (CALK) for the years 2014-2018. 3) Companies that use rupiah as their financial reporting currency. 4) Companies that report positive profits in their financial reporting. The analysis technique used is multiple linear regression analysis and path analysis with a significant level of 5%, the results of this study indicate that: 1) Capital structure (DER) has a significant negative effect on profitability. 2) Liquidity (CR) has a significant negative effect on profitability. 3) Firm size (SIZE) has a significant negative effect on profitability. 4) Capital structure (DER) has a significant positive effect on firm value (TOBIN'S Q). 5) Liquidity (CR) has no significant negative effect on firm value (TOBIN'S Q). 6) Firm size (SIZE) has no significant negative effect on firm value (TOBIN'S Q). 7) Profitability (ROA) has a significant positive effect on firm value (TOBIN'S Q). 8) Profitability (ROA) is able to mediate the effect of structure (CR) on firm value (TOBIN's Q). 9) Profitability (ROA) is not able to mediate the effect of liquidity (CR) on firm value (TOBIN's Q). 10) Profitability (ROA) is not able to mediate the effect of firm size (SIZE) on firm value (TOBIN's Q).

PENGARUH STRUKTUR GOVERNANCE DAN ETNISITAS TERHADAP FEE AUDIT (STUDI PADA PERUSAHAAN YANG LISTING DI INDEKS KOMPAS 100 Rahmat Haryo Wibowo
Jurnal Ilmiah Akuntansi dan Humanika Vol. 2 No. 1: EDISI DESEMBER 2012
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i1.557

Abstrak Besar atau kecilnya fee audit menjadi perbincangan yang menarik, mengingat masih kurangnya riset mengenai faktor-faktor apa saja yang sebenarnya dapat memengaruhi besar kecilnya fee audit tersebut. Penelitian ini bertujuan untuk menguji apakah struktur governance yang diproksikan dengan independensi, ukuran, intensitas pertemuan dewan komisaris, keberadaan komite manajemen risiko serta independensi, ukuran, dan intensitas pertemuan komite audit menjadi faktor penentu besar kecilnya fee audit (professional fee). Selanjutnya penelitian ini juga menguji apakah variasi etnis pemilik perusahaan juga menjadi salah satu faktor penentu besar kecilnya fee audit, dimana etnis dipisahkan menjadi dua yaitu etnis masyarakat asli dan etnis masyarakat keturunan atau pendatang. Data yang digunakan merupakan data sekunder dari laporan keuangan perusahaan yang dipublikasikan. Jumlah perusahaan yang menjadi sampel dalam penelitian ini adalah sebanyak 78 perusahaan. Penelitian ini menggunakan teknik analsis data regresi berganda (multiple linier regression). Hasil pengujian menunjukan bahwa dari variabel-variabel yang diuji, terdapat empat variabel yang memberi pengaruh terhadap fee audit. keempat variabel tersebut antara lain dewan komisaris independen, komite manajemen risiko, komite audit independen, dan intensitas pertemuan komite audit. Kata Kunci : Dewan komisaris, komite Audit, etnisitas, fee audit Abstract In Indonesia, the size of the audit fee to be an interesting conversation, given the lack of research on what factors that could affect the size of the audit fee. This study aimed to test whether the governance structure that is proxied to the independence, the size, the intensity of the board meeting, the existence and independence of the risk management committee, size, and intensity of audit committee meetings be the deciding factor on the size of audit fees (professional fee). Furthermore, this study also examined whether ethnic variation owner of the company also became one of the factors determining the size of the audit fee, which is separated into two ethnic ethnicity indigenous and ethnic descent communities or immigrants. The data used are secondary data from published financial statements. The number of companies that were visited in this study were as many as 78 companies. This study uses the technique of multiple regression analysis is the data (multiple linear regression). The test results showed that of the variables tested, there are four variables that influence the audit fee. four variables include an independent board of directors, risk management committee, an independent audit committee, and the intensity of audit committee meetings. Keywords: Board of Commissioners, the Audit Committee, ethnicity, audit fee

Analisis Pengaruh Struktur Modal, Perputaran Modal Kerja dan Solvabilitas terhadap Profitabilitas pada Perusahaan Yang Terdaftar di Indeks Saham Syariah Indonesia Fadhila Amalia Pasaribu; Debbi Chyntia Ovami
Jurnal Multidisiplin Madani Vol. 1 No. 2 (2021): November 2021
Publisher : PT FORMOSA CENDEKIA GLOBAL

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, perputaran modal kerja dan solvabilitas terhadap profitabilitas pada perusahaan yang terdaftar di Indeks Saham Syariah Indonesia tahun 2018-2020. Metode analisis data yang digunakan adalah analisis data deskriptif dan kuantitatif. Penelitian ini dilakukan di Kantor Bursa Efek Indonesia Cabang Sumatera Utara. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) tahun 2018-2020. Pengambilan sampel menggunakan teknik purposive sampling dan diperoleh 21 perusahaan sebagai sampel dalam penelitian. Teknik analisis data yang digunakan adalah regresi data panel dengan model random effect dengan bantuan program Eviews 9. Hasil penelitian menunjukkan bahwa secara parsial struktur modal berpengaruh negatif dan tidak signifikan terhadap profitabilitas, perputaran modal kerja berpengaruh positif dan tidak signifikan terhadap profitabilitas dan solvabilitas berpengaruh negatif dan tidak signifikan terhadap profitabilitas. Secara simultan struktur modal, perputaran modal kerja dan solvabilitas berpengaruh secara signifikan terhadap profitabilitas. Nilai koefisien determinasi (R2) dalam penelitian ini sebesar 0,167864 berarti variabel independen mampu menjelaskan variasi variabel dependen hanya sebesar 16,78%, sedangkan sisanya sebesar 83,22% dijelaskan oleh variabel lain di luar model.

ANALISIS PENGARUH STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS 100
Management Analysis Journal Vol 2 No 1 (2013): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v2i1.1406

Abstrak ___________________________________________________________________ Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal yang diukur dengan debt to asset ratio, debt to equity ratio, dan long debt to equity ratio terhadap kinerja perusahaan yang diukur dengan Economic Value Added pada perusahaan Indeks Kompas 100 yang tercatat di BEI. Sampel dalam penelitian ini adalah perusahaan Indeks Kompas 100 pada 2009-2011, yang berjumlah 36 perusahaan selama tiga tahun. Dari hasil penelitian dapat diketahui bahwa secara simultan variabel DAR, DER dan LDER mempunyai pengaruh yang signifikan terhadap EVA perusahan yang tergabung di Indeks Kompas 100. Secara parsial variabel DAR dan DER mempunyai pengaruh yang signifikan terhadap EVA, sedangkan variabel LDER tidak berpengaruh terhadap EVA perusahan yang tergabung di Indeks Kompas 100. Abstract ___________________________________________________________________ This study aims to determine the influence factor consisting of capital structure meansured by Debt to asset ratio, Debt to equity ratio, and Long Debt to Equity against corporate performance meansured by Economic Value Added Index Kompas 100 companies listed on the Indonesia Stock Exchange simultaneously and partial.. The sample in this study is a company incorporated in the Indeks Kompas 100 in 2009-2011, amounting to 36 companies for three years. From the analysis it could be seen that simultaneous variables DAR, DER, and LDER have a significant effect on EVA of companies incorporated in the Indeks Kompas 100, Partial DAR and DER variables having a significant effect on EVA of companies incorporated in the Indeks Kompas 100, while the LDER variables do not affect the company's EVA was incorporated in the Indeks KOmpas 100.

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN INDEKS LQ45 (2015-2019) Jeremy Fidelio Djie Hutama
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 8 No 1 (2021): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.2021.8.1.1-11

This study aims to examine the effect of capital structure, company size, profitability, and dividend policy on firm value at companies listed on the LQ45 index in 2015 - 2019. The amount of data that fits the sample criteria is 85 data. This study uses multiple linear regression analysis to test the effect of each variable. The results showed that the capital structure has a positive effect on firm value because the higher the debt value or the capital structure of a company, the higher the firm's value. Firm size also has a positive effect on firm value because the larger the company size, the greater the firm value. The profitability of a company also has a positive effect on firm value. Dividend policy also has a positive effect on firm value. Theoretically, this study is in accordance with the pecking order theory which states that companies with high debt levels and good management levels will increase the firm value of the company. A company can increase its firm value by paying attention to its debt level or capital structure, increasing company size, increasing profitability, and increasing dividends given to investors.

PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN YANG TERCATAT PADA INDEKS LQ45 BURSA EFEK INDONESIA TAHUN 2015-2019 Putu Nanda Diantari; Ni Nyoman Sri Rahayu Trisna Dewi; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The purpose of this research is to determine the effect of company size, capital structure and dividend policy on company value listed on the LQ45 index of the Indonesia Stock Exchange in 2015-2019. The population of this research is 68 companies listed on the LQ45 index in 2015 - 2019. The sample consisted of 25 companies, with a total of 125 observations. The sampling technique used purposive sampling method with certain criteria. The data analysis technique used in this research is multiple linear regression test. The results of this research indicate that company size has a positive and significant effect on the value of companies listed on the LQ45 index of the Indonesia Stock Exchange in 2015-2019, capital structure has a positive and significant effect on the value of companies listed on the LQ45 index of the Indonesia Stock Exchange in 2015-2019, and dividend policy has a positive and significant effect on company value listed on the LQ45 index of the Indonesia Stock Exchange in 2015-2019.

Struktur Peramalan System Multi-Model untuk pemodelan matematika pada Forecast Indeks Pembangunan Manusia Provinsi Bali Ade Onny Siagian
DIAJAR: Jurnal Pendidikan dan Pembelajaran Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

The purpose of this research is to develop a product was called Forecasting System Multi-Model (FSM) to determine the best method in the forecasting system by constructing several methods in the form of Graphical User Interface (GUI) Matlab. It was done by all indicator accuration to find the best mathematical model of time series data in a certain period. In the simulation phase, this research used the Human Development Index (HDI) data of Bali Province in 2010 - 2017 to predict the HDI data of Bali in 2018. The methods tested were Moving Average (SMA, WMA and EMA), Exponential Smoothing Method (SES, Brown, Holt, and Winter), Naive Method, Interpolation Method (Newton Gregory), and Artificial Neural Network (Back Propagation). Then the models/methods were evaluated to see the level of accuracy of each method based on the value of MAD, MSE, and MAPE. Based on data simulation result from 10 tested method known that Holt method is most accurate with prediction result of 2018 equal to 67,45 with MAD, MSE, and MAPE respectively equal to 0.22654, 0.075955 and 0.34829.

MODERASI KINERJA KEUANGAN PADA PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DI INDEKS SRI KEHATI TAHUN 2013-2017 Bayu Saputro Utomo
Jurnal Akuntansi Vol 9 No 2 (2021): AKUNESA (JANUARI 2021)
Publisher : Universitas Negeri Surabaya

This Research aims to examine the effect of ownership structure on sustainability reports disclosure of companies listed on SRI KEHATI index in Indonesian Stock Exchange, with financial performance as a moderating variable. The ownership structure as an independent variable is proxied by managerial ownership, institutional ownership, and foreign ownership, while the dependent variable is sustainability report disclosure, and the moderating variable of research is financial performance. The object of this research is companies that have been registered of the SRI KEHATI index from 2013-2017. Based on the results of testing using the WarpPLS software, this research shows that from the three construct equations the maximum results are obtained in the first construct equation, that managerial ownership structure that shows influence to sustainability disclosure with financial performance which is able to moderate it.

Analisis Hubungan Struktur Modal Berdasarkan Trade Off Theory dan Pecking Order Theorypada Sektor Perbankan yang Terdaftar Pada Indeks LQ 45 Arifah Hidayati Universitas Prof. Dr. Hazairin, SH Bengkulu; Idham Lakoni 3Universitas Prof. Dr. Hazairin, SH Bengkulu; Winny Lian Seventeen 3Universitas Prof. Dr. Hazairin, SH Bengkulu
Jurnal Manajemen dan Perbankan (JUMPA) Vol. 8 No. 3 (2021): Jurnal Manajemen dan Perbankan (JUMPA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Y.A.I - Jakarta - Indonesia

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, pertumbuhan perusahaan, ukuran perusahaan dan struktur aktiva terhadap struktur modal dan apakah teori struktur modal yaitu trade off theory dan pecking order theory mempunyai hubungan antara nilai profitabilitas, growth, ukuran perusahaan, dan struktur aktiva pada sektor perbankan yang terdaftar pada Indeks LQ 45 tahun 2016-2020. Metode analisis data pada penelitian ini menggunakan regresi linier berganda. Dari hasil perhitungan sendiri diperoleh persamaan regresi linier yaitu SM= -391,652 + 7,886X1 + 17,931X2 + 41,850X3 – 0,145X4 dimana persamaan tersebut dapat diartikan bahwa terdapat pengaruh positif untuk X1(profitabilitas), X2(pertumbuhan perusahaan) dan X3(ukuran perusahaan), sedangkan X4(struktur aktiva) berpengaruh negatif. Koefisien korelasi pasrial (r) masing-masing dari variabel independen adalah sebesar profitabilitas (0,120), pertumbuhan perusahaan (0,423), ukuran perusahaan (0,443) dan struktur aktiva (-0,036). Pada koefisien korelasi berganda (R) didapatkan nilai sebesar (0,590) dan koefisien determinasi (r2) sebesar (0,218). Dilihat dari hasil pengujian uji f dan uji t maka didapatkan hasil bahwa profitabilitas (X1), pertumbuhan perusahaan (X2) dan Ukuran perusahaan (X3) mendukung teori trade off theory sedangkan struktur aktiva (X4) lebih mendukung teori pecking order.

Pengaruh Struktur Modal, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Indeks BUMN20 yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019 Siti Fatimah
Jurnal Riset Manajemen dan Bisnis Volume 1, No. 2, Desember 2021 Jurnal Riset Manajemen dan Bisnis (JRMB)
Publisher : UPT Publikasi Ilmiah Unisba

Abstract. This study aims to determine the effect of capital structure, profitability, and firm size on firm value in BUMN20 index companies listed on the Indonesia Stock Exchange in 2018-2020. Based on the criteria using the purposive sampling method, a sample of 16 SOEs 20 index companies listed on the Indonesia Stock Exchange was obtained. Panel data regression analysis was used as an analytical method assisted by the Eviews 10 program. The results of this study indicate that there is a simultaneous influence between capital structure, profitability, and firm size on firm value (Tobin's Q). Partially, the capital structure calculated through DER (Debt Equity Ratio) and firm size have no significant effect on firm value. Profitability calculated through ROA (Return On Assets) has a positive and significant effect on firm value. While profitability calculated through ROE (Return On Equity) has a negative and significant effect on firm value. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan indeks BUMN20 yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Berdasarkan kriteria dengan menggunakan metode purposive sampling, diperoleh sample sebanyak 16 perusahaan indeks BUMN20 yang terdaftar di Bursa Efek Indonesia. Analisis regresi regresi data panel digunakan sebagai metode analisis dibantu oleh program Eviews 10. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh antara struktur modal, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan (Tobin’s Q) secara stimultan. Secara parsial, struktur modal yang dihitung melalui DER (Debt Equity Ratio) dan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Profitabilitas yang dihitung melalui ROA (Return On Asset) berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan profitabilitas yang dihitung melalui ROE (Return On Equity) berpengaruh negatif dan signifikan terhadap nilai perusahaan

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