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Analytics

Puspa Dwi Banowati; Umi Nadhiroh; Ririn Wahyu Arida

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to explain and test the hypotheses regarding the effect of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality. A quantitative approach with an associative method was employed to examine the influence of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality at PT BFI Finance Indonesia Tbk during the 2016–2023 period. The data analyzed are secondary data obtained from financial statements and earnings quality records listed on the Indonesia Stock Exchange. The analysis was conducted using multiple linear regression with both partial and simultaneous hypothesis testing. The partial analysis results indicate that Profit Growth has a negative and significant effect, Capital Structure has a negative and insignificant effect, while Liquidity Ratio has a positive and insignificant effect on Earnings Quality. Simultaneously, the three variables were found to have a significant effect on Earnings Quality. The contribution of Profit Growth, Capital Structure, and Liquidity Ratio to Earnings Quality is 60.7%, while the remaining 39.3% is influenced by other variables not included in this study.

Maya Tika Zulkarnain; Wastam Wahyu Hidayat; Supardi Supardi

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of capital structure, company size, and liquidity on the financial performance of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The food and beverage industry is one of the sectors that has a significant contribution to national economic growth, so understanding the factors that affect its financial performance is crucial. The method used is a quantitative approach with multiple linear regression analysis techniques to test the relationships between variables. The data used comes from the annual financial statements of companies that are included in the sub-sector for the past five years. The results of the study show that partially, the capital structure has a significant influence on the company's financial performance, which is shown by a calculated t-value of 6.414 and a significance value of 0.000 (< 0.05). These findings indicate that the more optimal the capital structure managed by the company, the better its financial performance. On the other hand, company size and liquidity do not show a significant influence on financial performance. The company size has a t-value of -1.493 with a significance of 0.140 (> 0.05), while liquidity has a t-value of 0.765 with a significance of 0.447 (> 0.05). However, simultaneously, these three independent variables together have a significant effect on financial performance, as shown by a calculated F-value of 19,527 and a significance value of 0.000 (< 0.05). The results of this study provide important implications for company management to pay more attention to the management of capital structure, as it is the dominant factor in influencing financial performance. Optimizing capital structure can be used as a strategy to increase the efficiency and competitiveness of the company in the midst of the dynamics of the food and beverage industry.

Agus Bambang Sunyoto; Radittya Mahasputra Antara; Tutut Arif Rachman

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Company Performance is one of the most important things for a company. Company Performance is an indicator  for stakeholders because it showshow good is the company and whether to considered to invest in the company. With the phenomenon of sustainability in this era, it also determines stakeholder decisions in viewing a company, therefore stakeholders do not only look at the company's financial statements, but also the disclosure of the Sustainability Report (SR). This study examines the influence of SR disclosure on Company Financial Performance. The companies used in this study are APP Group issuer companies, namely PT. Tjiwi Kimia Paper Factory and PT Indah Kiat Pulp & Paper Tbk. Using quantitative methods with simple regression analysis. The findings of this study state that SR disclosure has no effect on the company's financial performance.

Lita Suwasyono

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of financial performance, profibility, and capital structure on company value in LQ45 companies listed on the Indonesia Stock Exchange. This study used quantitative methods. Sampling is done using the purposive sampling method which means the sample is selected based on certain considerations. The data used are financial statements obtained through https://old.idx.co.id/ website. In this study only data that met the criteria and needs of the authors were used as samples. The results of the study stated that financial performance had a significant effect on company value, it can be seen from T for financial performance variables is 0.608 0.05, profitability has a significant effect on company value, seen from the calculated value for profitability variables is 0.935 0.05, capital structure has a significant effect on company value,  can be seen from the calculated value for the capital structure variable is 0.633 0.05, and the F test is used to determine the influence of independent variables simultaneously (together) can be seen from the statistical value of F value is 0.155 F value is 0.926 greater than 0.05 then it has no effect on the value of the company.The results of the above research can then be drawn 4 conclusions, namely: 1. Financial performance does not have a significant effect on the value of the company. 2. Profitability has no significant effect on the value of the company. 3. Capital structure has no significant effect on the value of the company. 4. Financial performance, profitability, and capital structure on company value have no effect on company value.LQ45 is listed on Indonesia Stock Exchange.