SciRepID - Scientific Publication Search

Publication Search

41,520 articles from 397 journals · 1,447 citations tracked

Showing 1-11 of 11

Analytics

Aprilyanti, Savira Nur; Gantino, Rilla

Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of profitability, sales growth, and liquidity on debt policy in property and real estate companies listed on the Indonesia Stock Exchange for the 2019–2024 period. The independent variables in this study include profitability, measured by Return on Assets (ROA); sales growth (SG); and liquidity, measured by the Current Ratio (CR). Meanwhile, the dependent variable is debt policy, measured by the Debt-to-Equity Ratio (DER). This study uses a quantitative approach, employing multiple linear regression analysis. The sample comprises 174 observational data points collected using purposive sampling. Testing was conducted using SPSS software, which includes the classical assumption test, the coefficient of determination test, the simultaneous test (F test), and the partial test (t test). The results show that profitability, sales growth, and liquidity simultaneously significantly affect debt policy. Partially, profitability tends to be positive, sales growth tends to be negative but not significant with respect to debt policy, while liquidity has a simultaneous negative effect. Of the four hypotheses proposed, two were accepted, and two were rejected because the direction of the influence did not match the initial assumption, and the significance value was more than 0.05.

Achmalia, Nurul; Menik Indrati

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

The purpose of this research is to analyze the correlation between capital structure, profitability, and stock market value, proxied by the price-to-book ratio. The capital structure variable is measured using DER, while profitability is measured using the ROA. In this study, the data used comes from the financial statements of property and real estate companies listed on the IDX during the period of 2020 to 2023. This study applies multiple linear regression analysis with the help of SPSS to process data obtained from 22 purposively selected companies over four years. The research concludes that capital structure and profitability are crucial factors that can influence stock prices. These results indicate that companies need to focus on improving profitability and maintaining healthy debt management to enhance their value in the eyes of investors. Additionally, investors should not rely solely on the PBV when evaluating investment prospects.

Fitriyah, Nayla Rahmi; Syaiful

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

The learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0.  The total learning sample is worth 100. Based on the learning, It is observed that all independent variables have a significant effect on the dependent variable which has been verified on the BEI since2022-2023. However, partially the liquidity variable affects financial performance, while the leverage variable and company size have no partial effect on financial performance.

Risaani, Julietta Fariskha; Sudarsi, Sri

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

The company’s value is evidence that the entity has tried to run the company’s operation well with maximum profit and is a useful indicator for investors and shareholders, as it describes the success of an entity that can be seen from the price of shares. From that understanding it was decided to testing and proving the significance of profitability (ROE), company size (SIZE), leverage (DER), and liquidity (CR) towards company’s value (PBV). This type of research is the entire property and real estate companies listed on the Indonesian Stock Exchange (IDX) and sampling using purposive sampling with the final sample of 90 surveys. Double linear regression for data analysis methods using the help of SPSS software. From this study obtained results and proved that profitability (ROE) and leverage (DER) have an influence towards company’s value. Whereas, company’s size (SIZE) and liquidity (CR) proved to have no influence towards company’s value.

Haryati, Indah; Muhammad Rosidi

Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital structure. Current ratio has a negative and signification effect on capital structure. Company size does not have a signification effect on capital structure. Asset structure has a positive and signification effect on capital structure.

Ramadhan, Zikratul; Tri Utami Lestari; Ramadhan, Zikratul

Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

This study aims to determine the simultaneous or partial effect of XBRL implementation, company size, and managerial ownership on financial reporting quality using the modified jones model in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative methods. The unit of analysis used is a group, namely property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021, and are the population in this study. By using the purposive sampling method, 66 companies were selected as research samples. The data analysis method used in this study is descriptive statistics and panel data regression analysis using Eviews 12 software. The results of this study indicate that XBRL implementation, company size, and managerial ownership simultaneously have a significant effect on financial reporting quality. Partially, company size has a significant positive effect on financial reporting quality, while XBRL implementation and managerial ownership have no significant effect on financial reporting quality.  

Agis Pratiwi; Tri Utami Lestari

Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting

Nadya Mei Aulia; G. Anggana Lisiantara

Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.

muchammad tri rinaldi; Sartika Wulandari; Muhammad Ali Ma'sum

Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.

Sirotun Nabawiyah; Jaeni

Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to determine the analysis of differences in financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic as measured using ratios, solvency ratios, activity ratiod, and profitability ratios. The method used is purposive sampling where from 62 companies there are 47 companies used in the study based on certain considerations in accordance with the criteria carried out. The type data used id secondary data obtained from the Indonesia Stock Exchange in the form of Property and Real Estate annual report for the period 2019-2020. The ratios used in this study are Cash Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), dan Return On Assets (ROA). The result of this study indicate thet the Debt to Assets Ratio (DAR), Total Asset Turn Over (TATO), and Return On Assets (ROA) have significant differences. While the Cash Ratio (CR) there is no significant difference.

Fasridon Fasridon; Yuli Angraini

Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of structure on ownership, profitability, and capital structure of firm value on property and real estate listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used porpusive sampling and obtained as many as 30 Property and Real Estate Companies. The data analysis technique used panel data regression analysis using Eviews 10.0. Based on the results of partial hypothesis testing, it was found that the ownership structure had no significant effect on firm value. Profitability has a positive and significant effect on firm value. Capital structure has a positive and significant effect on firm value. Based on the hypothesis, simultaneously ownership structure, profitability and capital structure have a positive and significant effect on firm value in Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2020. The contribution of the independent variables of ownership structure, profitability and capital structure to the dependent variable of firm value is 0.80213 or 80%. Meanwhile, 20% is influenced by other variables outside the study. It is hoped that this research can help properties and real estate listed on the Indonesia Stock Exchange to increase firm value by considering factors that have a significant effect on profitability such as ownership structure, profitability, and capital structure.