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All Journal Quantitative Economics and Management Studies JURNAL LENTERA AKUNTANSI Goodwood Akuntansi dan Auditing Reviu
Siti Lestari
Universitas Esa Unggul
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Other

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The Impact of Liquidity, Solvability, Activity, Profitability, Asset Growth, and Sales Growth to Systematic Risk With Firm Size as Moderating Variable on Consumer Non-Cyclicals Company Listed in Indonesia Stock Exchange 2017-2021 Siti Lestari; Lis Sintha
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.406 KB) | DOI: 10.35877/454RI.qems1110

Abstract

Investors need useful information as a signal to decide on investment because investment activity contains risk of uncertainty that will occur in the future that can not be handled by diversification which is called systematic risk. Systematic risk is calculated by beta stock which the companies have different beta values. Therefore, this research aims to analyze the impact of financial information on the beta stock in sector consumer non-cyclicals listed on Bursa Efek Indonesia (BEI) with the observation period 2017-2021. Respon variables in this research are liquidity, solvability, activity, profitability, asset growth, and sales growth, with firm size as the moderating variable. Population in this research was 103 companies, then got 40 companies after doing the purposive sampling method, so there were 200 units of analysis with five years of analysis. Data analysis method using SEM-PLS analysis with software SmartPLS. The results show that liquidity has a significant negative impact on systematic risk. Solvability, profitability, and sales growth significantly positively affect systematic risk. Activity and asset growth are not relevant to systematic risk. The moderation test result proves that firm size significantly adequates the impact of liquidity, profitability, and sales growth on systematic risk. Firm size does not significantly adequate the impact of solvability, activity, and asset growth on systematic risk.
ANALISIS PERBANDINGAN KINERJA PERUSAHAAN MELALUI RASIO KEUANGAN PADA PERUSAHAAN INDUSTRI MAKANAN Sastrawan, Rahman; Pratiwi, Nia; Lestari, Siti; Azmi, Ika Nur
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1491

Abstract

This study aims to analyze the performance of companies in the food industry, namely: Indofood CBP Sukses Makmur Tbk (ICBP), Indofood Sukses Makmur Tbk (INDF), Mayora Indah Tbk (MYOR), Nippon Indosari Corpindo Tbk (ROTI), and Garudafood Putra Putri Jaya Tbk (GOOD) for the period 2022-2024 using financial ratios through liquidity, solvency, activity and profitability parameters. This research method is quantitative descriptive, research data in the form of company financial reports for the period 2022-2024. The results of the study show that the analysis of company performance with financial ratios through liquidity ratio parameters can be concluded that the company with the ICBP code has the best company performance in the last three years (2022-2024). Judging from the solvency ratio, activity ratio, and profitability ratio, the best company performance in the last three years (2022-2024) is the company with the ROTI code. Every company must increase its assets, sales and reduce its debt or liabilities, so that the company's performance can be better.
PENGARUH UKURAN PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP NILAI PERUSAHAAN DENGAN AUDIT DELAY SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR DI BEI Patria, Andika; Lestari, Siti; Maulana, Arief Rio
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1560

Abstract

This study is conducted to explore and evaluate the influence of company size and the auditor switching on company value, as well as to assess the mediating role of audit delay in the relationship between coompany size, auditor switching, and company value. The reasearch sample includes 15 manufacturing companies on IDX during the 2021-2023 period that experienced delays in financial reporting. The analysis is performed using a variance based SEM-PLS approach. In this research, udit delay refers to dellay exceeding 90 days. The finding reveall that company size and auditor switching do not significantly impact company value. Furthermore, audit delay is found to mediate the relationship between company size and company value, while it does not mediate the effect of auditor switching on company value.
Return Saham: Pengaruh Profitabilitas dan Kebijakan Dividen dengan Moderasi Struktur Modal Lestari, Siti; Patria, Andika; Saputra, Edi
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 2 (2025): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i2.4659

Abstract

Purpose: This study aims to analyze the effect of profitability and dividend policy on stock returns, with capital structure as a moderating variable. Methodology: The research focuses on financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. A total of 97 companies met the sampling criteria. Data were analyzed using Partial Least Square Structural Equation Modeling (SEM-PLS) with WarpPLS software. Results: The results show that profitability has a significant negative effect on stock returns, while dividend policy has no significant effect. Capital structure, as a moderating variable, does not moderate independent to dependent variable. Conclusion: These findings suggest that investor do not always respond to increased profitability with higher stock return, possibly due to the influence of other factors. Additionally, Investor may not consider dividend policy as a key factor in their investment decision, as they can seek capital gains from the market without regards to capital structure as a reinforcing factor. Limitations: This study is limited by the relatively small sample size and the exclusion of other fundamental factors that may influence stock return. Contribution: This study provides useful insights for investors as a reference when making decisions to buy or sell stocks.
Co-Authors ARIEF RIO MAULANA Azmi, Ika Nur EDI SAPUTRA Lis Sintha Nia Pratiwi PATRIA, ANDIKA Rahman Sastrawan