Jurnal Ekonomi
Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts on the various topics include, but are not limited to, topics covered include: Business Studies, Ethics Education Issues, Entrepreneurship Services, Strategic Alliances Microeconomics Behavioural and Health Economics Government Regulation, Taxation Macroeconomics Financial Markets, Investment, Banking International Economics, FDI Economic Development Environmental Studies, Urban Issues, Emerging Markets Empirical Studies, Quantitative/Experimental Methods
Articles
636 Documents
Pengaruh Intellectual Capital Dan Leverage Terhadap Financial Performance Dengan Moderasi Firm Size
Henny Wirianata, Viriany,
Jurnal Ekonomi Vol 26, No 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/je.v26i3.797
The purpose of this study is to obtain empirical evidence in regard to the effect of intellectual capital, leverage, and liquidity on financial performance, with firm size as a moderating variable on companies in manufacturing sector, listed in Indonesia Stock Exchange for the 2017-2019 period. The research data was tested by utilizing Eviews version 11. The research samples that used are 64 companies in manufacturing sector with a total of 192 data sorted by utilizing purposive sampling technique. The research results indicate that intellectual capital possess a positive and significant effect on financial performance, while leverage possess insignificant effect on financial performance. Furthermore, the results also indicate that firm size moderate the effect of intellectual capital and leverage on financial performance.
Pengaruh Profitabilitas, Likuiditas, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan
Elsa Imelda, Lyon Marvin Sonjaya, Sri Dayanti,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/je.v0i0.776
The main purpose of this research is to analyze the effect of profitability, liquidity, capital structure, and firm size towards firm value on listed manufacturing companies in Indonesia Stock Exchange (IDX). The population of this study is from the year of 2018–2020 using 228 data consisting of 76 manufacturing companies. Eviews 12 was used to process data from this research. The result shown in this research indicates that profitability and capital structure have positive significant effects on firm value, and firm size has negative significant effect on firm value. However, liquidity has no negative significant effect on firm value.
Pengaruh Profitabilitas, Firm Size, Leverage, Dan Net Working Capital Terhadap Cash Holding
Vidyarto Nugroho, Karen Darmawan,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/je.v0i0.792
This research was conducted with the aim of obtaining empirical evidence of the effect of Profitability, firm size, leverage, and Net Working Capital on Cash Holding. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period are the subjects that will be used in this study. The test was carried out on 258 samples of data from 86 samples of manufacturing companies that had been processed using the purposive sampling technique. EViews ver 12.0 program will be used for data processing. The research conducted shows that profitability and Firm Size do not have a significant positive effect on Cash Holding, Leverage has a significant positive effect on Cash Holding, and Net Working Capital has a significant positive effect on Cash Holding.
Determinan Peringkat Obligasi pada Perusahaan Non Keuangan yang Terdaftar di BEI
Susanto Salim, Veliana,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/je.v0i0.771
This study aims to find out empirically whether corporate governance, profitability, leverage, and liquidity have an influence on bond ratings on non-financial companies that issue bonds and are listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The corporate governance proxies used are the size of the board of commissioners, independent commissioners, and audit committees. The data is used in the form of secondary data. The sample of this study was 78 data selected using non-probability sampling method and purposive sampling technique. This study was processed using the IBM Statistics SPSS version 28 program using ordinal logistic regression analysis. The results of this study indicate that board size, audit committee, and profitability have a significant positive effect on bond ratings. Leverage has a significant negative effect on bond ratings. Board independence and liquidity do not have a significant effect on bond ratings.
Pengaruh Pandemi COVID-19 dan Trading Activities terhadap Return Saham
Widyasari, Kezia Dayu Prasasti,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/je.v0i0.787
This study aims to determine the effect of COVID-19 pandemic and trading activities on stock market return in healthcare companies and transportation & logistic companies that was listed in Indonesia Stock Exchange during the research period. The study period from March 2, 2020 to December 31, 2020. The research finds that the best model used in predicting stock market returns is random effect model compared to other 2 selected models. Variables related to COVID-19 outbreak which are daily growth in confirmed cases and daily growth in death causes by COVID-19 were found not affect the stock market return significantly. However, this study found that trading activities described by trading volume and trading frequency variables during the research period had positive and significant effect to the stock market returns.
Analisa Faktor-Faktor yang Mempengaruhi Audit Report Lag Tahun 2019 - 2020
Susanto Salim, Natalia Ervina,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/je.v0i0.766
There are go public entities that are late in publishing audited financial statements to Financial Services Authority. The timeliness of financial reports publication depends on audit report lag. The goal of this empirical study to find out the influence of profitability, liquidity, company size and audit firm size on audit report lag in property, real estate and building construction companies listed on the Indonesia Stock Exchange from 2019-2020. A quantitative approach is applied with multiple linear regression analysis by operating SPSS 25 software. The data used is secondary data that collected through financial statements and annual reports. The total samples obtained in this study were 60 data which were chosen by purposive sampling method. The results stated that profitability and company size partially have a negative significant influence on audit report lag. Meanwhile, liquidity and audit firm size partially have no significant influence on audit reporting lag.
Analisis Rekonsiliasi Fiskal Laporan Keuangan PT.SFM Tahun 2020 Dalam Menghitung PPh Terutang
Purnamawati Helen Widjaja, Suryanti,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/je.v0i0.782
The purpose of this study was to analyze the fiscal reconciliation of PT. SFM financial statement by the applicable current taxation regulations. The research subject in this study is PT. SFM. The objects used are commercial financial statements 2020, corporate income tax, income tax art. 29, and corporate annual tax return 2020. The method used in this research is a descriptive method and the method of data collection is done through observation, documentation, and interviews with the company. The results of the study indicate that there are several mistakes in the fiscal reconciliation made by the company that is not in accordance with tax regulations, so it has an impact on the calculation of corporate income tax payable.
Dampak Tata Kelola Perusahaan Terhadap Kebijakan Pembayaran Dividen Pada Perusahaan Manufaktur
Henny S. Lestari, Veren V. Natalie, Yunita Kusumaningrum,
Jurnal Ekonomi Vol 26, No 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/je.v26i3.798
This research paper scrutinizes the influence of corporate governance which was one of the determinants of dividend payments policy. A total of 195 manufaturing companies listed on Indonesia Stock Exchange used for sampel on this research and using 5 years period start from 2016-2020. The data used in this paper is secondary data and the sampling method is using purposive sampling method. The panel data regression methode is used for this research to test the influence of independent variable toward dependent variable. The outcame of this study reveal that board gender diversity and return on asset ratio (ROA) have negative effect on dividend payout ratio (DPR). However, board size and leverage have no effect on dividend payout ratio (DPR). This research expected to provide an information and overview to investor in making investment decision to pay attention to coporate governance because it's has an impact on the firm's dividend payout policy.
Pengaruh Intellectual Capital, Capital Structure terhadap Firm Performance dengan Moderasi Corporate Governance
Viriany, Daniel,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/je.v0i0.777
The purpose of this research is to analyze the impact of intellectual capital and capital structure as independent variable on firm performance as dependent variable with the role of corporate governance as moderating variable. This research use purposive sampling as sampling method. This research was conducted on manufacturing companies listed on IDX during 2018 to 2020 with selected 82 manufacturing companies and total observation of 225 samples. This research uses multiple regression analysis with Random Effect Model (REM) as regression model. The results before interaction showed that intellectual capital had a significant positive effect on firm performance. Capital structure has a significant negative effect on firm performance. After interacting with moderating variables, the results showed that corporate governance didn’t succeed moderating the influence of intellectual capital and capital structure on firm performance.
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Makanan dan Minuman
Augustpaosa Nariman, Kenny Sukardi,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/je.v0i0.793
This study aims to determine the effect of company size, profitability (ROA), Liquidity, Net Profit Margin and Total Asset Turnover on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2020 research period. The population of the food and beverage sector is 30 companies. The sampling technique used in this research is the purposive sampling method. There are 18 registered food and beverage companies from 2018 to 2020 that meet the criteria to be sampled. The research data used was secondary data which was tested using E-views version 11. The data analysis method used was the multiple regression method. The results of this study indicate that firm size and total asset turnover have a positive effect on the capital structure. Liquidity has a significant negative effect on the capital structure, while profitability and net profit margins have no effect on the capital structure.