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Liquidity: Jurnal Riset Akuntansi dan Manajemen
Published by Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
ISSN : 18295150     EISSN : 26154846     DOI : 1032546
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Liquidity adalah jurnal yang diterbitkan oleh Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian bidang akuntansi dan manajemen perusahaan terapan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 203 Documents
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Pengaruh Likuiditas, Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Tukar Sukuk Korporasi Di Indonesia Yang Terdaftar Di Index Saham Syariah Indonesia (ISSI) Periode 2019-2023 Rita Puspita Sari; Suhendar; Heni Verawati
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3130

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, ukuran perusahaan, dan struktur modal terhadap nilai tukar sukuk korporasi di Indonesia yang terdaftar pada Indeks Saham Syariah Indonesia (ISSI) selama periode 2019–2023. Isu utama yang diangkat adalah bagaimana faktor internal perusahaan memengaruhi nilai tukar sukuk, mengingat pentingnya instrumen ini dalam mendukung pembiayaan syariah dan pertumbuhan ekonomi nasional. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan analisis regresi linier berganda, berdasarkan data sekunder dari laporan keuangan penerbit sukuk. Likuiditas diukur menggunakan rasio lancar, ukuran perusahaan menggunakan logaritma total aset, dan struktur modal menggunakan rasio utang terhadap ekuitas. Hasil penelitian menunjukkan bahwa likuiditas dan ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai tukar sukuk, sedangkan struktur modal berpengaruh negatif signifikan. Temuan ini menegaskan pentingnya pengelolaan keuangan internal dalam meningkatkan daya tarik sukuk di pasar modal syariah. Penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan dan investor dalam merumuskan strategi keuangan yang lebih optimal.
Efek Kualitas Integrated Reporting Terhadap Biaya Modal Ekuitas Yang Dimoderasi Dengan Kompleksitas Organisasi Amanda Galuh Pitaloka; Ika Permatasari
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3132

Abstract

This study aims to obtain empirical evidence regarding the effect of Integrated Reporting (IR) quality on the cost of equity capital, with organizational complexity as a moderating variable. This research sample includes all companies listed on the Indonesia Stock Exchange ESG index consisting of ESGLEADERS, ESGSKEHATI, and ESGQKEHATI. This research was conducted during the period 2019 to 2023 with a total of 117 observations. The method used is multiple linear regression analysis with the Moderated Regression Analysis (MRA) approach. The results showed that IR quality had no effect on the cost of equity capital, and organizational complexity did not moderate the relationship. This is due to several factors, including the limitations of measuring organizational complexity which is only represented by leverage, the observation period which includes disruptions due to the COVID-19 pandemic, and the relatively limited number and diversity of samples. In addition, the utilization of IR information by domestic investors is still low, due to market orientation that still focuses on conventional financial information and short-term performance. The absence of regulations that require the implementation of IR and the inconsistency of disclosure quality between companies are also factors that hinder IR in functioning as a signal of reducing information asymmetry. This study has implications for investors and policies that support the standardization of integrated reporting, so that IR can function optimally in reducing the cost of capital and increasing market efficiency.
Pengaruh Kepemilikan Institusional dan Komisaris Independen Terhadap Financial Distress Dengan Profitabilitas Sebagai Moderasi Putri Maulidya; Endah Susilowati
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3148

Abstract

This study aims to examine the effect of institutional ownership and independent commissioners on financial distress, as well as the role of profitability in moderating this influence. The population used in this study were textile and garment sub-sector companies in 2019-2023 with a total sample of 16 companies. The analytical method used in this study is PLS-SEM using SmartPLS 3. The research findings show that institutional ownership has no effect on financial distress, independent commissioners have a positive effect on financial distress, profitability can moderate the effect of institutional ownership on financial distress, and profitability is unable to moderate the effect of independent commissioners on financial distress. The novelty of this research is to combine institutional ownership and independent commissioners on financial distress by adding profitability as moderating variable.
Analisis Strategi Influencer Marketing Joybasic.Id Dalam Meningkatkan Brand Awareness di Tiktok Fifian; Anang Muftiadi; Mas Rasmini
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3149

Abstract

Social media has become an integral part of digital marketing strategies, especially in the fashion industry, which is highly visual and trend-driven. TikTok, as a short-form video platform, offers substantial opportunities through influencer marketing strategies that can rapidly and broadly build brand awareness. This study analyzes the influencer marketing strategy employed by the local fashion brand Joybasic in shaping brand awareness via TikTok. The central problem examined is how elements within influencer content such as visual storytelling, personal narratives, and consistent aesthetics contribute to audience perception of the brand. This research uses a descriptive qualitative approach with a case study method focused on Joybasic's campaigns featuring TikTok influencers @curatedmess_ and @kharisjournal, supported by digital documentation, audience engagement data, and content observation. The findings reveal that strategic influencer selection aligned with brand identity, combined with consistent narrative and visual storytelling, creates emotional engagement and strengthens brand associations. Authentic narratives and minimalist visual approaches positively impact perceived product quality and consumer trust. Furthermore, audience engagement increases through interactive and participatory formats tailored to TikTok’s algorithm. The study concludes that strategically integrated influencer marketing, when aligned with brand values and image, significantly enhances brand awareness, particularly among Gen Z users. It recommends the use of authentic narratives and credible influencers as essential components for building brand perception in the digital fashion landscape.
Pengaruh Keadilan Pajak, Sistem Perpajakan, Dan Pemeriksaan Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak Muhammad Zainuri Wicaksono; Umaimah Umaimah
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3161

Abstract

This study aims to observe each independent variable that has been determined in this study on taxpayer perceptions of tax evasion. Tax evasion is classified as a fatal problem that can disrupt state revenues. Taxpayers' assumptions about the effectiveness and fairness of tax forms are also vulnerable to tax audits believed to impact their potential to act to evade taxes. This discussion is quantitative in the form of a survey method involving some individuals and agencies in a region. For the report, multiple linear regression analysis was carried out to observe the contribution of each variable. The results of the study show that each independent variable contributes to taxpayer perceptions of tax evasion. These results indicate that improving the perception of fairness, simplifying the system, and strengthening audits can serve as effective strategies to reduce tax evasion practices.
Determinan Profitabilitas Perusahaan Makanan dan Minuman Tahun 2019-2023 Selvia Febrianti; Siti Sundari
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3164

Abstract

This research investigates the effect of receivables turnover, inventory turnover, and working capital turnover on the profitability of companies operating in the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2019 and 2023. A total of 16 companies were chosen as the sample using purposive sampling based on predetermined criteria. Utilizing a quantitative method with panel data, the analysis was carried out through a fixed effect panel regression model using EViews software. The findings reveal that receivables turnover significantly and positively contributes to profitability, indicating that improved receivables efficiency can enhance a firm’s earnings. On the other hand, inventory turnover and working capital turnover were found to have no meaningful impact on profitability, likely due to unstable management practices and considerable fluctuations observed during the study period.
Pengaruh Pengungkapan Emisi Karbon dan Financial Sustainability Terhadap Nilai Perusahaan Dengan Media Exposure Sebagai Variabel Moderasi Antika Intan Paradilla; Any Eliza; Siska Yuli Anita
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3165

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh pengungkapan emisi karbon dan keberlanjutan keuangan terhadap nilai perusahaan dengan paparan media sebagai variabel moderasi (studi pada perusahaan yang terdaftar di indeks Sri Kehati tahun 2020-2023). Penelitian ini menggunakan metode penelitian kuantitatif dan menggunakan data sekunder yang diperoleh dari laporan keberlanjutan dan laporan tahunan. Populasi dalam penelitian ini adalah 25 perusahaan yang terdaftar di indeks Sri Kehati tahun 2020-2023. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 18 perusahaan. Teknik analisis data yang digunakan adalah dengan menggunakan uji analisis regresi termoderasi, uji analisis statistik deskriptif, uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon berpengaruh negatif signifikan terhadap nilai perusahaan, keberlanjutan keuangan berpengaruh negatif signifikan terhadap nilai perusahaan, paparan media memoderasi pengaruh negatif antara pengungkapan emisi karbon terhadap nilai perusahaan, paparan media memoderasi pengaruh positif antara keberlanjutan keuangan terhadap nilai perusahaan.
Analisis Kualitas Jasa Menggunakan Metode Servqual (Studi Pada Joss Laundry Jatinangor) Nadira Adinda Putri Asmara; Tetty Herawaty; Dian Fordian
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3169

Abstract

Service quality encourages the formation of strong bonds between customers and companies. Customer satisfaction is achieved when their expectations and needs are consistently met through the services provided. This research was conducted at Joss Laundry Jatinangor. To understand and meet customer expectations, the SERVQUAL method was used to measure the gap between customer expectations and perceptions across five dimensions of service quality. The study was also supported by validity and reliability tests to ensure the accuracy of the data. Out of 20 attributes analyzed, 9 were found to have negative gap values, indicating that customer perceptions were still below their expectations. The largest negative gap was identified in the attribute of timeliness in service completion, with a gap value of -0.35. Based on these findings, it is recommended that Joss Laundry Jatinangor prioritize improvements in service timeliness and conduct regular evaluations of other negatively scored attributes. Enhancing operational efficiency and providing employee training are essential steps to improve overall service quality and maintain customer satisfaction.
Planning and Development af a Creative Business Area Based on Freshwater Fish Cultivation in Pandeglang Regency Roy Tumpal Pakpahan
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3180

Abstract

This study aims to examine the planning and development of a creative business district based on freshwater fish farming in Pandeglang Regency, Banten Province. Pandeglang Regency has significant potential in freshwater aquaculture such as tilapia, carp, catfish, and gourami which is spread across almost all sub-districts. However, this potential has yet to be fully optimized as a driving force for the local economy. Using a qualitative approach that includes observations, in-depth interviews, and document analysis, this research explores the current conditions, strategic planning for creative business areas, and collaboration among government, business actors, academics, and local communities. The findings reveal that despite promising potential, several challenges remain, such as limited product innovation, inadequate supporting infrastructure, and low adoption of digital technology and modern marketing strategies. Therefore, an integrated development strategy is required encompassing the strengthening of production and processing centers, development of educational tourism based on freshwater fish, capacity building through training, and enhanced multi-stakeholder collaboration to create a competitive and sustainable creative business ecosystem. This study is expected to serve as both policy recommendations for local government and an academic reference for the development of similar sectors in other regions with comparable potential.
Pengaruh Boox Tax Differences, Akrual, Leverage Dan Aliran Arus Kas Operasi Terhadap Persistensi Laba (Studi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Index Saham Syariah (Issi) Periode 2021-2024) Eni Rusnaini; Erike Anggraeni; Citra Etika
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3181

Abstract

Laporan keuangan merupakan alat strategis untuk menilai kinerja perusahaan melalui penyajian informasi laba yang berkualitas tinggi dan persisten, di mana tingkat persistensi laba mencerminkan stabilitas dan keberlanjutan laba dari waktu ke waktu, sedangkan laba yang fluktuatif cenderung mengurangi keandalan informasi dalam pengambilan keputusan oleh para pemangku kepentingan. Tujuan penelitian ini adalah untuk mengetahui pengaruh selisih pajak buku, akrual, leverage, dan arus kas operasi terhadap persistensi laba. Populasi yang digunakan dalam penelitian ini terdiri dari perusahaan makanan dan minuman yang terdaftar dalam Indeks Saham Syariah Indonesia (ISSI) periode 2021-2024, dengan menggunakan teknik purposive sampling sehingga diperoleh total 64 sampel dari 16 perusahaan. Data yang diperoleh merupakan data sekunder dari www.idx.id. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan perangkat lunak SPSS versi 25. Hasil uji parsial menunjukkan bahwa variabel selisih pajak buku dan akrual berpengaruh negatif signifikan terhadap persistensi laba. Variabel leverage dan arus kas operasi berpengaruh positif signifikan terhadap persistensi laba. Sementara itu, hasil pengujian simultan menunjukkan bahwa variabel perbedaan pajak buku, akrual, leverage, dan arus kas operasi mempengaruhi persistensi laba.

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