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PENGARUH INSTITUTIONAL OWNERSHIP ,COLLATERALIZABLE ASSETS, DEBT TO TOTAL ASSETS, FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO Monica Rahardian Ary Helmina; Raudhatul Hidayah
Jurnal Ilmiah Ekonomi Bisnis Vol 3 No 1 (2017): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.197 KB) | DOI: 10.35972/jieb.v3i1.49

Abstract

Abstrak : Tujuan utama dari penelitian ini adalah untuk mengetahui pengaruh dari institutional ownership, collateralizable assets, debt to total assets dan firm size secara simultan maupun parsial terhadap  dividend payout ratio. Populasi dari penelitan ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia periode 2013-2014 sejumlah 136 perusahaan. Sampel sebanyak 27 perusahaan diambil dengan metode purposive sampling. Analisis data menggunakan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial institutional ownership memiliki pengaruh positif yang signifikan terhadap dividend policy, sedangkan collateralizable assets, debt to total assets dan firm size tidak berpengaruh signifikan terhadap dividend policy. Secara simultan semua variabel bebas memiliki pengaruh positif yang signifikan terhadap dividend payout ratio. Kata Kunci : Institutional ownership, collateralizable assets, Debt to total assets, Firm size, Dividend payout ratio
Peran Kualitas Laporan Keuangan Dalam Memediasi Pengaruh Board Diversity Terhadap Nilai Perusahaan Aisyah Aura Vatur; Raudhatul Hidayah
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.306 KB) | DOI: 10.36418/syntax-literate.v7i12.2943

Abstract

Penelitian ini bertujuan menguj keragaman dewan komisaris dan direksi dengan nilai perusahaan yang dimediasi oleh kualitas laporan keuangan. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI periode 2017-2021. Pengujian dilakukan dengan metode Partial Least Square (PLS)-SEM dengan software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa umur berpengaruh terhadap nilai perusahaan, gender dan latar belakang pendidikan tidak berpengaruh terhadap nilai perusahaan, usia tidak berpengaruh terhadap kualitas laporan keuangan, gender berpengaruh terhadap kualitas laporan keuangan, latar belakang pendidikan tidak berpengaruh terhadap nilai perusahaan, kualitas laporan keuangan berpengaruh terhadap nilai perusahaan, umur dan latar belakang pendidikan tidak berpengaruh terhadap nilai perusahaan dimediasi oleh kualitas laporan keuangan dan gender berpengaruh terhadap nilai perusahaan dimediasi oleh kualitas laporan keuangan.
Pengaruh Profitabilitas, Leverage, Inflasi dan Suku Bunga terhadap Financial Distress dalam Masa Pandemi Covid-19 Muhammad Fadhil Al Amin; Raudhatul Hidayah
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v8i7.12920

Abstract

This study analyzes the relationship between profitability, leverage, inflation and interest rates with financial distress in manufacturing companies listed on the IDX during the Covid-19 pandemic, namely during 2019-2021. The population in this study are all manufacturing companies listed on the IDX for the 2019-2021 period. Data obtained through the website idx.co.id. From the purposive sampling results, there were 66 companies that met the criteria. In this study using logistic regression analysis because there is a dummy variable in the dependent variable. This study uses the SPSS software test tool version 21. Based on the results obtained, profitability has a negative and significant impact on financial distress. The higher the profitability, the smaller the level of financial risk in a company. This is because the effective use of company assets will minimize company costs, enabling them to save funds and manage their business more efficiently. Leverage also has a significant effect on financial distress. Low corporate debt will minimize the risk of financial distress that will be borne by the company
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Adopsi Tata Kelola Teknologi Informasi (Pada Perusahaan Manufaktur dan Pertambangan yang Terdaftar di BEI) Aninda Puji Adila; Raudhatul Hidayah
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v8i7.13107

Abstract

The objective of this study is to test and to prove whether companies that have adopted information technology (IT) governance mechanisms have improved their financial performance, by measuring profitability, productivity and market value pre and post adoption. Manufacturing and mining companies listed on the Indonesia Stock Exchange are the population of the research by using event study methodology. Researcher employs secondary data in the form of corporate annual reports that gotten by firm's official website. The SPSS 26 application used to process the data by testing hypotheses through descriptive statistics, normality tests and paired sample t-test. According to the study's findings, there were no appreciable changes between the financial performance of mining and manufacturing companies before and after adopting IT governance. Two of the eight indicators—asset turnover and share repurchase—have a considerable divergence from one another.
The Effect Of ESG (Environmental, Social And Governance) Performance On Company Value And Company Performance Elika Mahsa Delvina; Raudhatul Hidayah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2903

Abstract

This study aims to prove that ESG performance has a positive and significant effect on firm value (Tobins'Q) and firm performance (ROA) in non-financial sector public companies on the Indonesia Stock Exchange in 2017-2021. Purposive sampling was used to select 34 companies as samples with a total of 170 observations during the five years of research. The method used is a quantitative approach with secondary data from the Refinitiv Eikon Database, and the regression analysis was performed using IBM SPSS version 21. The results show that companies that focus on ESG aspects tend to achieve better company value and company performance. ESG performance provides public legitimacy that increases trust, support and acceptance from various stakeholders, including investors, consumers, governments, communities and other groups. The research recommendation is for companies to integrate ESG aspects in business decisions and for investors to consider ESG aspects in investment decisions.  
The Influence of Corporate Social Responsibility in Mediating Relationships Green Accounting on Financial Performance Anggela Sukma Pratiwi; Raudhatul Hidayah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2913

Abstract

Improving financial performance is the main goal of every company. However, the company's operations are always related to the depletion of natural resources, which causes environmental damage. Green accounting efforts are made to preserve the environment. This study aims to determine the effect of CSR disclosure in mediating green accounting (environmental performance and environmental costs) on financial performance. The research sample consisted of 85 observations of non-financial sector companies listed on the Indonesian stock exchange and participating in the Ministry of Environment's PROPER for the 2019-2021 period by purposive sampling. SEM PLS path regression was used to test the direct and indirect effects of 7 hypotheses using the SmartPLS 4.0 statistical tool. research results show evidence that environmental performance has a significant positive effect on financial performance; Environmental cost has a significant positive effect on company performance; environmental performance has no significant effect on CSR disclosure; Environmental cost has no significant effect on CSR disclosure; Disclosure of CSR has a significant positive effect on financial performance; CSR is not able to mediate green accounting on financial performance. The research findings show that environmental performance, environmental costs, and CSR disclosure on company websites have an effect on improving financial performance. So companies need to consider making decisions about disclosing these items on the company's website in an effort to improve financial performance and a positive image in society.