Capital structure and firm size on firm value moderated by profitability

The purpose of this study is to determine the effect of capital structure and firm size on firm value, moderated by profitability. The sample of this research is mining sector companies listed on IDX. This research uses the non-participant observation method with path analysis technique. The method of data analysis used is multiple linear regression with data analysis tool using SPSS 22. Based on the analysis results, it was concluded that capital structure has a significant positive effect on firm value while firm size has a significant negative effect on firm value. Profitability has no significant effect on firm value, whilst company size has a significant positive effect on profitability. However, profitability is not able to mediate the influence of capital structure and firm size on firm value.peer-reviewe

Affecting Factors on Debt Agreement in Indonesia’s Manufacturing Company Listed in IDX

This study aims to examine the affecting factor on debt agreement in manufacturing company listed in Indonesia’s Stock Exchange (IDX).  The studi population include all manufacturing company listed in 2010-2014 and have debt agreement and stated in annual report. The samples in this study were selected through the purposive sampling method and tested hypothesis by logistic regression. The results found that collateral, profitability, growth have not significant affecting on debt agreement and leverage have significant influence affecting on debt agreement in manufacturing company. Keywords: debt Agreement, collateral, profitability, growth, leverag

FAKTOR-FAKTOR YANG MEMENGARUHI RETURN ON ASSET (Perusahaan Jasa Konsumen di Bursa Efek Indonesia Periode 2016-2020)

Penelitian bertujuan untuk menganalisis variabel-variabel yang memengaruhi return on asset. Populasi dalam penelitian ini adalah 18 perusahaan sub sektor jasa konsumen. Sampel yang digunakan adalah sebanyak 8 perusahaan. Metode penarikan sampel menggunakan metode purposive sampling. Metode pengumpulan data menggunakan studi kepustakaan yaitu dengan cara mengumpulkan bahan atau data yang berkaitan dengan objek pembahasan. Metode analisis data menggunakan metode analisis regresi data panel. Penelitian ini membuktikan bahwa current ratio tidak berpengaruh signifikan terhadap return on asset. Total asset turn over berpengaruh positif dan signifikan terhadap return on asset. Debt to equity ratio tidak berpengaruh signifikan terhadap return on asset. Firm size berpengaruh positif dan signifikan terhadap return on asset. Sales growth berpengaruh positif dan signifikan terhadap return on asset

PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, ARUS KAS, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN RITEL YANG TERDAFTAR DI BEI TAHUN 2016-2020

Penelitian ini bertujuan untuk mengetahui Pengaruh Return On Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Arus Kas, dan Ukuran Perusahaan terhadap prediksi Financial Distress pada Perusahaan Sub Sektor Perdagangan Ritel yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Sampel yang digunakan dalam penelitian ini yaitu sebanyak 10 perusahaan Ritel. Metode penarikan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling, yaitu pengambilan sampelnya dengan pertimbangan tertentu dan memenuhi kriteria yang ditentukan. Metode pengumpulan data menggunakan data sekunder, yaitu dengan melihat informasi kinerja keuangan pada laporan keuangan Perusahaan Sub Sektor Perdagangan Ritel yang terdaftar di BEI periode 2016-2020. Metode pengolahan data dalam penelitian ini adalah menggunakan bantuan software EViews versi 10. Hasil penelitian ini menunjukkan bahwa Arus Kas tidak berpengaruh terhadap Financial Distress, Return On Asset (ROA) berpengaruh positif signifikan terhadap Financial Distress, Debt to Equity Ratio (DER) dan Ukuran Perusahaan berpengaruh negatif signifikan, Sedangkan Current Ratio (CR) berpengaruh positif tidak signifikan. Kata Kunci : Return On Assets, Current Ratio, Debt to Equity Ratio, Arus Kas, Ukuran Perusahaan, Financial Distress

Analysis of Factors Affecting Hedging Decision Making (Study in Pharmaceutical Sub-Sectors Listed in Indonesia Stock Exchange, 2009-2018)

This study aims to analyze the influence of the factors affecting hedging decision making (study on the pharmaceutical sub-sector listed on the Indonesian Stock Exchange 2009-2018). In conducting this research, the writer uses quantitative research methods with casual approaches. This study uses secondary data, namely annual financial report data published by pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The population used in this study were pharmaceutical companies listed on the Indonesia Stock Exchange in 2009-2018. The sampling technique in this study was purposive sampling and according to the predetermined criteria, it was obtained 4 sample companies from 10 populations who had data to be studied. This study uses a logistic regression model. The results of this study indicate that firm size has a positive and significant effect on hedging decisions, Profitability has a positive and significant effect on hedging decisions, liquidity has a negative and significant effect on hedging decisions, and leverage has a positive and significant effect on hedging decisions. Keywords: hedging decision, firm size, profitability, liquidity, leverage DOI: 10.7176/RJFA/12-12-04 Publication date:June 30th 202

Penggunaan Internet Dalam Mengembangkan Metode Pengajaran Untuk Guru-Guru di Kelurahan Rawa Buaya Jakarta Barat

The aim of this Community Service activity is for teachers to be able to use and utilize the internet optimally to develop teaching methods effectively. The training was attended by 10 participants and 2 participants did not complete the training because there were assignments from the school. The number of participants in this training is limited because the members of the implementation team, facilities and infrastructure are limited. The training material is the introduction of the internet to develop teaching methods, the target of the activity is the teachers in the West Jakarta Rawa Buaya Village. Activities carried out by lecture, demonstration and hands-on method with technical guidance. Participants are guided to upload and download, and browse. The participants then exchanged e-mail addresses and conducted correspondence via e-mail, browsing and downloading certain subject matter. The equipment used in this training activity is a computer connected to the Internet for the means of opening PPT program files, Infocus for and Cameras to cover and document photographs in the form of activities carried out

Decoupage Training for Community Kampung Sawah, Bekasi Town

The community service team of Unversitas Mercu Buana Jakarta held entrepreneurship training for the community, especially for the young generation and housewives who do not have job, and to grow entrepreneurship spirit as well as explore their potential. The entrepreneurship training was expected to bring new business and give a positive effect on the development of independent spirits of the younger generation and housewives in their efforts of earning additional income. The Decoupage Training for the Kampung Sawah Kota Bekasi community aimed to i) foster enthusiasm, motivation and entrepreneurial creativity for the community and ii) to provide sufficient knowledge and skills so that the participants could obtain the entrepreneurship spirits. The participants consisted of 22 teenage girls who dropped out of school and unemployed housewives. We believe that the training brought good results and we hope that in the future the creativity of the community can be developed and enhanced into a productive business to support family finances

Similarity Can Financial Knowledge, Attitude And Experience Drive Investors' Financial Behavior?

Background: A person who has responsibility for financial behavior will use money effectively by budgeting, saving money and controlling expenses, making investments and paying debts on time. The purpose of this study is to analyze whether knowledge, attitudes, and experience in finance encourage the financial behavior of investors in the Jakarta area during the COVID-19 pandemic. Materials and Methods: This study used a proportional random sampling technique which was conducted on 100 samples from 408,728 populations of investors in the Jakarta area. Methods of data analysis in this study using Partial Least Square with SmartPLS version 3.0. The implication is that investors can improve financial behavior and need to realize that the ability to act and make decisions in finance is very important to manage finances better. Results: The findings of this study are financial knowledge has a positive and significant effect on financial behavior. Financial attitude has a positive and significant effect on financial behavior. Financial experience has a positive and significant effect on financial behavior. Conclusion: The increasing financial knowledge, financial attitude and financial experience of a person, it can drive better financial behavio

Peer Review-Can Financial Knowledge, Attitude And Experience Drive Investors' Financial Behavior

Background: A person who has responsibility for financial behavior will use money effectively by budgeting, saving money and controlling expenses, making investments and paying debts on time. The purpose of this study is to analyze whether knowledge, attitudes, and experience in finance encourage the financial behavior of investors in the Jakarta area during the COVID-19 pandemic. Materials and Methods: This study used a proportional random sampling technique which was conducted on 100 samples from 408,728 populations of investors in the Jakarta area. Methods of data analysis in this study using Partial Least Square with SmartPLS version 3.0. The implication is that investors can improve financial behavior and need to realize that the ability to act and make decisions in finance is very important to manage finances better. Results: The findings of this study are financial knowledge has a positive and significant effect on financial behavior. Financial attitude has a positive and significant effect on financial behavior. Financial experience has a positive and significant effect on financial behavior. Conclusion: The increasing financial knowledge, financial attitude and financial experience of a person, it can drive better financial behavio