Fenomena gap dalam penelitian ini adalah secara teori financial leverage yang diproksi dengan menggunakan financial leverage berpengaruh positif terhadap profitabilitas, namun pergerakan financial leverage dan profitabilitas pada tahun 2013-2020 tidak menunjukkan hal tersebut karena adanya fluktuasi. Tujuan penelitian ini adalah menganalisis pengaruh sales growth, likuiditas, firm size terhadap financial leverage dan profitabilitas. Populasi yang digunakan dalam penelitian ini adalah seluruh data keuangan perusahaan pertambangan dalam periode 2013-2020 yang ada daalam Bursa Efek Indonesia. Sampel yang digunakan adalah 182 perusahaan pertambangan yang menerbitkan laporan keuangan tahunan secara lengkap selama periode pengamatan. Alat analisis yang digunakan adalah metode analisis kuantitatif, yaitu path analysis. Likuiditas berpengaruh negatif terhadap financial leverage, sedangkan sales growth dan firm size tidak berpengaruh terhadap financial leverage. Sales growth, likuiditas dan firm size berpengaruh positif terhadap profitabilitas. Financial leverage tidak berpengaruh terhadap profitabilitas.

Stakeholder demands for firms to operate by paying attention to environmental aspects make firms implement GI and EMA. This can attract investors and increase firm value. This research aim to re-examine the relationship between GI and EMA on firm value and examine the role of firm reputation as mediator. Samples of this study were firms registered on BEI and PROPER in 2019-2022 using purposive sampling. This research used Eviews 12. The results show that GI has positive effect on firm value while EMA has negative effect on firm value. Meanwhile, firm reputation has not proven to mediate the relationship between GI and EMA on firm value.

Penelitian ini bertujuan untuk menguji pengaruh rasio tingkat kesehatan bank terhadap profitabilitas dengan GCG sebagai variabel moderating. Tingkat kesehatan bank diukur menggunakan rasio NPL, BOPO, CAR, sedangkan profitabilitas diukur menggunakan rasio ROA dan implementasi GCG melalui dewan direksi. Teknik analisis data dalam penelitian ini menggunakan regresi data panel yang diolah dengan Eviews. Sampel yang digunakan sebanyak 30 perusahaan PT. Bank Perkreditan Rakyat Badan Kredit Kecamatan di Jawa Tengah periode 2019-2021 melalui teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa variabel NPL, BOPO berpengaruh signifikan dan negatif terhadap profitabilitas, tetapi variabel CAR tidak berpengaruh signifikan terhadap profitabilitas. Sedangkan variabel GCG mampu memoderasi pengaruh variabel NPL dan BOPO terhadap profitabilitas, namun GCG tidak mampu memoderasi pengaruh variabel CAR terhadap profitabilitas. Variabel kontrol CR, LDR dan Ukuran Perusahaan terbukti tidak berpengaruh signifikan terhadap profitabilitas.

Stock split is a corporate action taken by a company to increase stock liquidity. There is a phenomenon of companies that failed and succeed after carrying out stock split actions. This study aims to examine the company's financial performance and market performance against the success of the stock price after the stock split. The sample of this study is companies listed on the Indonesia Stock Exchange and conducted a stock split in the period 2018 – 2021, using purposive sampling and obtained 41 companies. For the benefit of hypothesis testing using multiple linear regression analysis techniques. The results of the study that financial performance and market performance had no effect on the success of the stock price after the stock split. The results of this study imply that the stock split has not been able to be used as a signaling instrument about the company's positive prospects.

<p>Tujuan dari penelitian ini untuk mengetahui perbedaan abnormal <em>return</em> saham yang terjadi pada peristiwa siklus bulan pada saham-saham IDX 30 dengan <em>day</em> <em>effect</em> sebagai moderating variabel. Penelitian ini menggunakan desain penelitian kuantitatif dengan model <em>event</em> <em>study</em> dan sampel Indeks Saham IDX 30. Data sekunder yang dikumpulkan dengan periode hari perdagangan dari tahun 2018 - 2023. Analisis dilakukan menggunakan model studi peristiwa, statistik deskriptif SPSS dan Uji Kruskal Walis. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek  Indonesia dalam indeks IDX 30 periode tahun 2018 - 2022. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Alat analisis yang digunakan adalah SPSS Versi 25 dengan menggunakan uji Kruskal Walis. Hasil dari penelitian ini menunjukkan bahwa abnormal <em>return</em> saham signifikan naik pada siklus bulan saat bulan baru dan dipengaruhi secara signifikan oleh hari hari Senin dan Jum’at. Namun pada siklus bulan saat bulan purnama tidak terjadi perbedaan dibandingkan hari perdagangan biasa maupun hari Senin dan Jum’at.</p><p><em><span>The purpose of this study is to determine the difference in stock abnormal returns that occur in the events of the lunar cycle on IDX 30 stocks with the day effect as a moderating variable. This research uses a quantitative research design with the event study model and the IDX 30 Stock Index sample. Secondary data is collected with trading day periods from 2018 - 2023. The analysis is carried out using the event study model, SPSS descriptive statistics and the Kruskal Walis Test. The population used in this study are companies listed on the Indonesia Stock Exchange in the IDX 30 index for the period 2018 - 2022. The sampling technique used is purposive sampling. The analytical tool used is SPSS Version 25 using the Kruskal Walis test. The results of this study indicate that abnormal stock returns significantly increase during the new moon and are significantly influenced by Mondays and Fridays. But in the lunar cycle during the full moon, there is no difference compared to ordinary trading days, Mondays, and Fridays.</span></em></p>

The existence of growth caused by changes in demand, supply, inflation and population growth results in companies needing to pay attention to their capital structure. Capital structure is a problem for companies because it affects company value. To create an optimal capital structure, it is necessary to balance debt with own capital  This study aims to analyze the partial effect of liquidity and profitability on capital structure and whether sales growth can moderate liquidity and profitability on the capital structure of Property and Real Estate listed on the Indonesia Stock Exchange for the period 2017–2020. The sample selection technique in this study uses a purposive sampling technique and the results obtained are 35 companies. The results of this study indicate that liquidity is detrimental to capital structure, while profitability does not affect capital structure. Sales growth could not moderate the liquidity and profitability of the capital structure.  

<p><em>This research aims to analyze the effect of Capital Structure on Stock Return with Risk Management and Total Management Efficiency as Intervening Variables so that it aims to determine the factors influencing Stock Return that investors need to pay attention to in determining their investment decisions.  The population used in this study are banking companies listed on the Indonesia Stock Exchange which are included in the Infobank15 index for the period July-December 2019. The sampling technique used is purposive sampling.  The analytical tool used is SPSS Version 25.  The results of this research indicate that the Stock Return is only able to be significantly influenced by Total Management Efficiency. The Capital Structure is not able to significantly influence Risk Management, but is able to significantly influence Total Management Efficiency. The intervening variables of Risk Management and Total Management Efficiency are both unable to mediate the relationship between Capital Structure and Stock Return.</em></p><p><em>Penelitian ini bertujuan untuk menganalisis pengaruh Struktur Modal terhadap <em>Return</em><em> </em>Saham dengan Manajemen Risiko dan Total Efisiensi Manajemen sebagai <em>Intervening Variable</em> sehingga bertujuan untuk mengetahui faktor-faktor pengaruh <em>Return</em><em> </em>Saham yang perlu diperhatikan investor untuk menentukan keputusan investasinya.  Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia yang termasuk dalam indeks Infobank15 periode Juli-Desember 2019. Teknik pengambilan sampel yang digunakan yaitu <em>purposive sampling</em><em>. </em>Alat analisis yang digunakan adalah SPSS Versi 25.  Hasil dari penelitian ini menunjukkan bahwa <em>Return</em><em> </em>Saham hanya mampu dipengaruhi secara signifikan oleh Total Efisiensi Manajemen. Struktur Modal tidak mampu mempengaruhi secara signifikan terhadap Manajemen Risiko, tetapi mampu mempengaruhi secara signifikan terhadap Total Efisensi Manajemen. Variabel intervening Manajemen Risiko dan Total Efisiensi Manajemen keduanya tidak mampu memediasi hubungan antara Struktur Modal dan <em>Return</em><em> </em>Saham.</em></p>

This study aims to analyze the status quo bias as the reason MSME owners do not make accounting records. Exploratory Study was used in this study and data were obtained through interviews with five MSME owners in Salatiga City who are engaged in grocery and culinary businesses and they do not make accounting records. The results of the study indicates that there is a tendency for MSME owners to experience a status quo bias so that they do not make accounting records. This is because they feel comfortable, ignore the opportunity for accounting profits, stop at their desire and they feel worried about the risks that will be faced if they make accounting recods. Another finding is that the status quo bias is not permanent or dynamic,, so that if MSME owners are given certain treatment, they are likely to be willing to make accounting records

<p><em>The purpose of this study is to analyze the effect of liquidity, capital adequacy, GCG and Firm Size on firm value with profitability as an intervening variable in publicly traded banking companies listed on the IDX for the 2016-2019 period. The sampling technique used was purposive sampling. This study uses a SEM (Structural Equation Modeling. The results of this study indicate that liquidity, capital adequacy, GCG, firm size and ROA have no effect on firm value. This research also shows that there is no influence between liquidity, capital adequacy, GCG and firm size on profitability. Profitability is able to mediate LDR and GCG on firm value, while profitability is unable to mediate the influence of NPL, CAR and Firm Size. </em></p><p>Tujuan dari penelitian ini adalah menganalisis pengaruh likuiditas, kecukupan modal, GCG dan <em>Firm Size</em> terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan perbankan <em>go public</em> yang terdaftar di BEI periode 2016-2019. Teknik pengambilan sampel yang digunakan adalah <em>purposive sampling</em>. Penelitian ini menggunakan alat analisis SEM (<em>Structural Equation Modeling) </em>Hasil penelitian ini menunjukan bahwa likuiditas, kecukupan modal, GCG, <em>firm size</em> dan ROA tidak berpengaruh terhadap nilai perusahaan. Penilitian ini juga menunjukkan tidak ada pengaruh antara likuiditas, kecukupan modal, GCG dan <em>firm size</em> terhadap profitabilitas. Profitabilitas mampu memediasi LDR dan GCG terhadap nilai perusahaan, sedangkan profitabilitas tidak mampu memediasi pengaruh NPL, CAR dan Firm Size.</p>