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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan Jurnal Pendidikan dan Konseling Jurnal Riset Akuntansi Politala Jurnal Kelola : Jurnal Ilmu Sosial
Ai Hendrani
Universitas Esa Unggul
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh profitabilitas, ukuran perusahaan, dan kebijakan dividen terhadap nilai perusahaan Irnawati Sakinah; Ai Hendrani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2727

Abstract

This study aims to analyze the effect of profitability, firm size and dividend policy on firm value in the consumer goods industry sector. The sample used in this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in this study were 74 companies. The sample in this study was selected using a purposive sampling method with predetermined criteria so that 20 companies can be collected with a total of 80 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used in this study is the classical assumption test, the coefficient of determination (R2) test, multiple linear regression, and hypothesis testing using multiple linear analysis. The results of this study indicate that simultaneously profitability, firm size and dividend policy affect firm value. Partially, profitability has a positive effect on firm value, partially firm size has no effect on firm value and partially dividend policy has no effect on firm value.
Pengaruh Profitabilitas, Lagged Dividen dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Niken Indriani Faadhilah; Ai Hendrani
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 2 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i2.13501

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Profitabilitas, Lagged Dividen dan Kepemilikan Manajerial berpengaruh terhadap Kebijakan Dividen pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) priode 2017-2019. Pengukuran dari setiap variabel dependen yaitu Kebijakan Dividen dapat diukur dengan Dividen Payout Ratio (DPR) dan menggunakan metode statistik deskriptif. Populasi dalam penelitian ini sebanyak 60 laporan keuangan. Teknik pengambilan sampel penelitian ini dilakukan dengan menggunakan Teknik Analisis Regresi, dimana sebelum di uji menggunakan Uji Asumsi Klasik terdapat uji normalis, uji multikolinearitas, uji heteroskedastissitas, dan uji autokorelasi. Uji hipotesis terdiri dari uji signifikansi simultan (uji statistik F) dan uji signifikansi parsial (uji statistik T) dan uji regresi linier berganda. Dividen merupakan hal penting bagi perusahaan karena berkaitan dengan alokasi pendapatan dari pertumbuhan perusahaan dan kemakmuran pemegang saham. Jenis penelitian ini adalah kuantitatif. Kebijakan Dividen merupakan kebijakan yang berperan penting bagi para Stakeholder. Hasil penelitian ini disimpulkan bahwa secara simultan Profitabilitas, Lagged Dividen, Kepemilikan Manajerial berpengaruh terhadap Kebijakan Dividen. Pada Profitabilitas berpengaruh positif terhadap Kebijakan dividen, sedangkan Lagged Dividen dan Kepemilikan Manajerial tidak berpengaruh positif melainkan menolak terhadap Kebijakan Dividen.
Pengaruh profitabilitas, leverage, dan likuiditas terhadap harga saham Aisyah Bestari Putri; Ai Hendrani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to identify whether is an effect of profitability, leverage, and liquidity on stock prices in the food and beverage sub-sector which are listed on the IDX (Indonesian Stock Exchange) for 2018-2021. In this study the independent variables used were the profitability variable using the ROA (Return On Assets) proxy, the leverage variable using the DER (Debt to Equity Ratio) proxy, the liquidity variable using the CR (Current ratio) proxy, and the dependent variable was the stock price variable. Using the closing price. The selection of samples in this study was 15 companies for 4 years so as to produce as many as 60 research samples. The data analysis method used is multiple linear regression analysis. The source of data processing in this study uses the SPSS application. The results of the study show that profitability, leverage, and liquidity have a simultaneous effect on stock prices, variable profitability affects stock prices, leverage has no effect on stock prices, and liquidity has no effect on stock prices.
Pengaruh Likuiditas, Leverage Dan Perputaran Modal Kerja Terhadap Profitabilitas Dara Putri Junianti; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9194

Abstract

Profitability is a measure of the success of a company based on the efficiency of capital use. This ratio can prove the company's level of efficiency in generating profits. The aim of this research is to observe the comparison between variables on profitability, determine the influence between variables on profitability and to analyze the influence of liquidity, leverage and working capital turnover on profitability in the food and beverage sub-sector in 2020 - 2022. The research model uses a causal design model and use the proposed sampling method to analyze data from secondary panel data. In the period 2020 to 2022, 108 data were collected from 36 food and beverage companies. The research results show that leverage (DER) has a negative impact, liquidity (CR) and working capital turnover have a positive impact on profitability (ROA), while liquidity (CR) has a significant negative impact on profitability (ROA), leverage (DER) has a significant negative impact on profitability (ROA) and working capital turnover (WCTO) have no impact on profitability (ROA). Keywords: Profitability, Liquidity, Leverage and working capital turnover
Pengaruh Profitabilitas, Leverage, Likuiditas, Collateralizable Assets, Dan Pertumbuhan Aset Terhadap Kebijakan Dividen Novita Rahmawati Putri; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9195

Abstract

Investors are interested in investing in a company because of its dividend policy, which affects the company's operations. A good dividend policy can provide benefits for investors in the form of dividend income. This study aims to further analyze the influence of profitability, leverage, liquidity, collateralizable assets, and asset growth on dividend policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research method uses multiple linear regression analysis conducted using SPSS software. The purposive sampling technique was used to obtain a sample, resulting in 18 companies that met the criteria, so that the total research sample was 72 data. The results of the study showed that liquidity had no effect on dividend policy. On the other hand, profitability, leverage, collateralizable assets, and asset growth had a negative and significant effect on dividend policy. Keywords: Profitability, Leverage, Liquidity, Collateralizable Assets and Asset Growth, Dividend Policy
Pengaruh Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Eka Setiawati; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9196

Abstract

Profitability needs to be considered as a determinant of good and bad of a company in obtaining profits, Management can use profitability as a strategy to help maximize company profits. This study aims to identify factors affecting the profitability of companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) from 2020-2022. Using causality design and using purposive sampling method to collect 108 financial statement data from 36 companies, this research model uses panel data regression analysis. The results of the study show that liquidity (CR), leverage (DER) and company size have a positive and significant impact on profitability (ROA), while liquidity (CR) has a significant negative impact on profitability (ROA), leverage (DER) has a significant negative impact on profitability (ROA) and company size has no impact on profitability (ROA). Keywords: Profitability, Liquidity, Leverage, Firm Size
Pengaruh Rasio Aktivitas, Profitabilitas, Struktur Modal, Komite Audit, Dan Ukuran Perusahan Terhadap Pengungkapan Sustainability Report Nurlaili Ismi; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9236

Abstract

Finding out how factors like activity ratio, profitability, capital structure, audit committee, and business size affect disclosure in sustainability reports is the main goal of this research. The research relied on quantitative data, namely those extracted from the annual report and sustainability report for disclosure purposes. The secondary data included in this study originated from the official corporate website, which can be found at www.idx.co.id. The sample for the research consisted of 128 manufacturing businesses that were listed on the IDX in the basic and chemical industries between 2020 and 2022. The sampling approach yielded a sample of fourteen companies by means of purposive sampling. The study's methodology makes use of causality design, multiple linear regression analysis, and the application capabilities of SPSS 29. The findings demonstrated that the basic and chemical industrial sectors' sustainability reports were simultaneously impacted by the activity ratio, profitability, capital structure, audit committee, and business size. The sustainability report is not significantly impacted by the activity ratio, profitability, or capital structure. The sustainability report is impacted by the audit committee. Sustainability reports are not impacted by a company's size.
Pengaruh Profitabilitas, Ukuran Perusahaan, Aktivitas, Komite Audit, dan Likuiditas Terhadap Sustainability Report Rosa Oktavia Sinaga; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9237

Abstract

Sustainability report was created as a way to show a company's responsibility for its environment This research was conducted with the aim of seeing how profitability, company size, activity, audit committee, and liquidity relate to sustainability reports This study is a type of causality study that aims to see the relationship between independent and bound variables, with research designs that utilize secondary data sources, namely financial statements and sustainability Report obtained from the www.idx.co.id and company's website In this research, 15 companies have been selected using the purposive sampling method with a total of 45 objects studied, namely primary consumer goods sector companies that published sustainability reports during the period 2020 – 2022. Multiple regression analysis used in this study. This study shows that company size has a significant impact on disclosure in sustainability report, while variables profitability, activity, audit committee, and liquidity do not impact disclosure in sustainability report. Keywords: Profitability, Company Size, Activities, Audit Committee, Liquidity, Sustainability Report
Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Financial Distress Salwa Latifa Putri; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9249

Abstract

Financial distress occurs when a company is unable to meet its financial obligations within a predetermined period of time. This study was conducted with the aim of knowing how profitability, leverage, and liquidity in the retail trade sub-sector industry listed on the Indonesia Stock Exchange (IDX) can have an impact on the state of the company against potential financial distress. This study tries to determine the cause-and-effect relationship between the influenced factor (dependent variable) and the influencing factor (independent variable) known as causality. then emphasizes the use of multiple linear regression analysis to focus on the formation of the equation model. This research design utilizes secondary data sources indirectly from financial reports available on the Indonesia Stock Exchange (IDX) through its official website at www.idx.co.id and also through the official web pages of related entities. This research uses non-probability selection techniques with a purposive sampling approach, finding 12 companies and a total of 48 samples that meet the research criteria in the retail trade sub-sector for the 2019-2022 period. Profitability and liquidity have a significant negative effect on financial distress, while leverage has a significant positive effect on financial distress.
Pengaruh Ukuran Perusahaan, Leverage, Dan Likuidtas Terhadap Kinerja Keuangan Adinda Nilawati; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9256

Abstract

Financial performance describes how well a company's financial performance is when it meets its objectives and utilizes its resources well in using assets to generate and collect profits. The purpose of this study was to determine the effect of firm size, leverage, and liquidity on the financial performance of insurance that has gone public in Indonesia from 2016 to 2022. This research model uses a causality design and uses panel data regression analysis with secondary data. Eviews 12 software is used to measure the data. The sample was selected using a purposive sampling approach and included 56 insurance financial statement data of 18 companies from 2016 to 2022. Based on the findings, financial performance is simultaneously influenced by firm size, leverage, and liquidity. Firm size and leverage partially have no impact on financial performance, while liquidity partially has an impact on financial performance.
Co-Authors Adinda Nilawati Aisyah Bestari Putri Brigita Andriana Yuscintara Cahyo Randi Miftahul Ihsan Dara Putri Junianti Dihin Septyanto Dihin Septyanto Dwi Retno Setianingrum Juli Supriyatno Eka Setiawati Irnawati Sakinah May Sarah Hasibuan Mochamad Alvi Adhitia Ng Husin Niken Indriani Faadhilah Novita Rahmawati Putri Nurlaili Ismi Popong Suryani Ramdhani, Dadan Retrisya Nioko Ricky Harianto Rosa Oktavia Sinaga Salwa Latifa Putri Selin Primasari Sriyani Sriyani Thika Febriani