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<![CDATA[CAPITALS STRUCTURE AND INVESTMENT DECISIONS ON FIRM VALUE WITH PROFIFITABILITY AS A MODERATOR ]]>
<![CDATA[Syamsudin, Syamsudin]]>;
<![CDATA[Setiadi, Iwan]]>;
<![CDATA[Santoso, Dwi]]>;
<![CDATA[Setiany, Erna]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v5i3.13217
<![CDATA[This study aims to examine the effect of capital structure and investment decisions on firm value with profitability as a moderating variable. Capital structure is measured by debt to equity ratio, investment decisions are measured by price earnings ratio, profitability is measured by Return on Assets and firm value is measured by Tobins Q. The analytical tool used is multiple linear regression analysis to test the direct effect between variables and the Moderated Regression Analysis is used to test the effect of moderating variables. The sampling method uses purposive sampling technique. The research sample amounted to 18 LQ45 non-financial sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The results of the study prove that capital structure, investment decisions and profitability have a significant positive effect on firm value. Profitability is proven to be able to moderate the influence of capital structure and investment decisions on firm value. The implications of this study indicate that profitability has an important role in realizing the dimensions of the company's growth prospects that have an impact with increasing corporate value.]]>
<![CDATA[Pengaruh kinerja lingkungan, biaya lingkungan dan ukuran perusahaan terhadap kinerja keuangan ]]>
<![CDATA[Setiadi, Iwan]]>
<![CDATA[ INOVASI Vol 17, No 4 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jinv.v17i4.10054
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, biaya lingkungan dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Kinerja keuangan perusahaan pada penelitian ini diukur dengan Return on Assets (ROA). Populasi dalam penelitian ini adalah semua perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia. Sampel penelitian ini merupakan semua perusahaan BUMN non keuangan yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling, yang terdiri dari 11 perusahaan BUMN non keuangan. Analisis data pada penelitian ini menggunakan analisis regresi linear berganda dengan pengujian asumsi klasik. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan berpengaruh positif dan signifikan terhadap kinerja keuangan. Biaya lingkungan tidak berpengaruh terhadap kinerja keuangan. Ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan. Hasil penelitian ini menunjukkan bahwa pelaksanaan program perlindungan lingkungan yang dilakukan oleh perusahaan mampu meningkatkan kepercayaan stakeholders, sehingga mendorong peningkatan kinerja perusahaan khususnya kinerja keuangan perusahaan.]]>
<![CDATA[CAPITALS STRUCTURE AND INVESTMENT DECISIONS ON FIRM VALUE WITH PROFIFITABILITY AS A MODERATOR ]]>
<![CDATA[Syamsudin Syamsudin]]>;
<![CDATA[Iwan Setiadi]]>;
<![CDATA[Dwi Santoso]]>;
<![CDATA[Erna Setiany]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v5i3.13217
<![CDATA[This study aims to examine the effect of capital structure and investment decisions on firm value with profitability as a moderating variable. Capital structure is measured by debt to equity ratio, investment decisions are measured by price earnings ratio, profitability is measured by Return on Assets and firm value is measured by Tobins Q. The analytical tool used is multiple linear regression analysis to test the direct effect between variables and the Moderated Regression Analysis is used to test the effect of moderating variables. The sampling method uses purposive sampling technique. The research sample amounted to 18 LQ45 non-financial sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The results of the study prove that capital structure, investment decisions and profitability have a significant positive effect on firm value. Profitability is proven to be able to moderate the influence of capital structure and investment decisions on firm value. The implications of this study indicate that profitability has an important role in realizing the dimensions of the company's growth prospects that have an impact with increasing corporate value.]]>
<![CDATA[PENGARUH CSR TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI PEMODERASI ]]>
<![CDATA[Desita Riyanta Mitra Karina]]>;
<![CDATA[Iwan Setiadi]]>
<![CDATA[ (JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 6, No 1: Mei 2020 ]]>
Publisher : <![CDATA[Universitas Mercu Buana Yogyakarta ]]>
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DOI: 10.26486/jramb.v6i1.1054
<![CDATA[Tujuan penelitian ini adalah menganalisis bagaimana pengaruh Corporate Social Responsibility terhadap nilai perusahaan. Kedua, mengetahui apakah Good Corporate Governance memoderasi hubungan antara Corporate Social Responsibility dengan nilai perusahaan. Penentuan sampel dilakukan menggunakan metode purposive sampling, yaitu teknik sampling dengan menggunakan pertimbangan dan batasan tertentu sehingga sampel yang dipilih relevan dengan tujuan penelitian. Jumlah sampel yang diperoleh sebanyak 12 perusahaan yang terdaftar di IICG. Data dianalisis dengan analisis deskriptif dan analisis regresi berganda. Hasil analisis menunjukkan bahwa Corporate Social Responsibility secara signifikan berpengaruh positif terhadap nilai perusahaan. Hal ini berarti semakin baik penerapan CSR oleh perusahaan maka nilai perusahaan akan semakin meningkat. Kedua, Good Corporate Governance sebagai variabel moderating memperlemah terhadap hubungan antara Corporate Social Responsibility dan nilai perusahaan.]]>
<![CDATA[Pelatihan Pemanfaatan Teknologi Seluler dalam Pengelolaan Keuangan Usaha Mikro Kecil Menengah (UMKM) ]]>
<![CDATA[Yumniati Agustina]]>;
<![CDATA[Iwan Setiadi]]>;
<![CDATA[Widyat Nurcahyo]]>
<![CDATA[ Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2022): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surabaya ]]>
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DOI: 10.30651/aks.v6i2.5593
<![CDATA[ Tujuan dari pelaksanaan pengabdian masyarakat ini adalah untuk memberikan pelatihan penyusunan laporan keuangan berbasis teknologi mobile dengan menggunakan aplikasi Si Apik dan edukasi kepada peserta mengenai alternatif pengelolaan keuangan UMKM yang lebih mudah dengan memanfaatkan teknologi online. Metode pelaksanaan kegiatan berbentuk workshop yang dilaksanakan pada tanggal 13 Januari 2020, pukul 08.00 – 15.00 WIB, di Universitas Tama Jagakarsa. Jl. TB. Simatupang No. 152. Tanjung Barat. Jakarta Selatan, di Ruang 310. Metode pelaksanaan kegiatan terdiri dari 3 tahap, yaitu: Persiapan, Pelaksanaan, dan Evaluasi. Berdasarkan hasil evaluasi melalui kuesioner, pelatihan berhasil meningkatkan pengetahuan peserta tentang akuntansi secara umum. aplikasi SI APIK mudah digunakan, bermanfaat, dan peserta ingin menggunakan aplikasi SI APIK dalam usaha mereka, Peserta lebih menyukai dan memilih SI APIK ketimbang CENT. Sebagai tindak lanjut kegiatan ini adalah membuka Forum Bantuan bagi pelaku UMKM untuk membantu mereka dalam penggunaan aplikasi yang telah dilatih, Menjajaki peluang kerjasama dengan kelompok UMKM lain untuk memperluas khalayak dan Memberkan usulan kepada LP3M untuk membuat lembaga Pusat inkubator Bisnis bagi pelaku UMKM. ]]>
<![CDATA[Determinasi Profitabilitas Pada Perusahaan Manufaktur Sektor Barang Konsumsi ]]>
<![CDATA[Evi Husnah]]>;
<![CDATA[Iwan Setiadi]]>
<![CDATA[ Journal of Accounting Science Vol 4 No 1 (2020): January ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v4i1.412
<![CDATA[This study aims to analyze the effect of Current Ratio, Total Asset Turnover, Debt to Equity and Firm Size on Profitability in Manufacturing Companies in the Consumer Goods Industry Sector in 2011-2017. The design of this study is causal associative. The population of this study includes all Manufacturing Companies of the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange during 2011-2017. Sample selection techniques using purposive sampling method and research data obtained by 20 companies. The data analysis technique is done by using Descriptive Statistical Analysis, Classic assumption test which includes normality test, autocorrelation test, heteroscedasticity test and multicollinearity test, Multiple Linear Regression Test and Model Feasibility Test which include Determination Coefficient Test, T test and F Test. The research results partially show the Current Ratio has a negative and not significant effect on Return on Assets. Total Asset Turnover and company size have a positive and significant effect on Return on Assets, and Debt to Equity Ratio has a negative and significant effect on Return on Assets. But Simultaneously it is known that CR, TATO, DER and Size have a significant effect on ROA.]]>
<![CDATA[Pengaruh Good Corporate Governance Dan Firm Size Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Non Keuangan Indeks LQ 45 Yang Terdaftar Di BEI Tahun 2013-2017) ]]>
<![CDATA[Faisal Suroto]]>;
<![CDATA[Iwan Setiadi]]>
<![CDATA[ Journal of Accounting Science Vol 3 No 2 (2019): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v3i2.2567
<![CDATA[This study aims to determine the effect of Good Corporate Governance on profitability and company size. Good corporate governance in this study is proxied by independent board of commissioners, managerial ownership, institutional ownership, audit quality and Firm Size. Company profitability is measured by Return on Equity (ROE). This type of research is quantitative with a descriptive approach. The population in this study is the LQ45 non-financial company listed on the Indonesia Stock Exchange in 2013-2017. The sample selection technique is using purposive sampling. The type of data used is student data. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that simultaneous independent commissioner variables, managerial ownership, institutional ownership, audit quality and firm size have a significant effect on profitability. partially independent board of commissioner variables have a significant negative effect on priofitability. Managerial ownership does not have a significant effect on profitability. Institutional ownership has a significant positive effect on profitability. Audit quality does not have a significant effect on profitability, Firm size does not have a significant effect on profitability.]]>
<![CDATA[Pengaruh Komisaris Independen, Komite Audit Independen, Likuiditas dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan ]]>
<![CDATA[Imaz Masriah]]>;
<![CDATA[Iwan Setiadi]]>
<![CDATA[ Indonesian Journal of Economics Application (IJEA) Vol 2 No 2 (2020) ]]>
Publisher : <![CDATA[ITB Ahmad Dahlan Jakarta ]]>
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<![CDATA[The purpose of this study is to prove the influence of corporate governance mechanisms,liquidity and company size on the integrity of financial statements in various industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2018 period. The corporate governance mechanism in this study was measured by an independent commissioner and an independent audit committee. The sample of this study was 21 companies of various industry sectors which were listed on the Indonesia Stock Exchange (IDX) for the 2012-2018 period so that the total sample of this study was 147 samples. This research belongs to associative research (relationship). The sample selection uses a purposive sampling method. The values tested in this thesis use the formula of financial ratios and regression analysis. The results of this study indicate that independent commissioners and company size do not affect the integrity of financial statements. The Independent Audit Committee has a negative effect on the integrity of the financial statements.While liquidity (current ratio) has a positive effect on the integrity of financial statements.]]>
<![CDATA[PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR ASET, RISIKO BISNIS DAN FREE CASH FLOW TERHADAP KEBIJAKAN HUTANG (Studi pada Perusahaan BUMN Go Public yang terdaftar di BEI) ]]>
<![CDATA[Farah Fadhilah]]>;
<![CDATA[Iwan Setiadi]]>;
<![CDATA[Henny Mulyati]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.1, Maret 2021 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v19i1.11222
<![CDATA[This research aims to analyze the correlation of corporate growth, asset structure, business risk and free cash flow with debt policy. This research was conducted on SOEs companies Go Public registered in IDX period 2015 - 2019. This research sample used purposive sampling method. This research method uses causal research design. The data used is secondary data from the company's annual report. The analysis technique used is multiple linear regression analysis. The results of this research show that the company's growth is negatively correlated with debt policy. Asset structure is negatively correlated with debt policy. Business risk is negatively correlated with debt policy. Free cash flow is not significantly correlated with debt policy. Multiple linear regression analysis shows that the company's growth, asset structure, business risk, and free cash flow are simultaneously positively correlated with debt policy.]]>
<![CDATA[Pengungkapan Lingkungan, Profitabilitas dan Nilai Perusahaan ]]>
<![CDATA[Iwan Setiadi]]>;
<![CDATA[Yumniati Agustina]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v17i2.5807
<![CDATA[This study aims to examine the effect of environmental disclosures on firm value by using profitability as a moderating variable. The research sample is all companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling, which consisted of 143 companies. The analysis of this study uses moderated regression analysis. The results of this study indicate that environmental disclosure has a positive and significant effect on firm value. Proability strengthens the influence of environmental disclosures on firm value. The more environmental information disclosed by the company, the higher the trust of stakeholders in the company, so as to encourage stakeholders to help and cooperate with companies in earning profits, the increase in profits encourages an increase in the value of the company itself. Keywords: environmental disclosure, profitability, firm value]]>
