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Analytics

Henitha Nadia Kristy; Hwihanus Hwihanus

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research aims to analyze the relationship between capital structure, dividend policy, financial performance and company value in the telecommunications industry. This research uses quantitative methods and applies secondary data. The research results show that capital structure, dividend policy and financial performance greatly influence company value. In other words, making decisions about capital structure, dividend policy, and financial performance can positively influence increasing company value. In other words, the results of this research can be used by practitioners and decision makers in the telecommunications industry to help them increase the value of their business.

Alfida Salfa Anisa; Akhmad Naruli; Agus Athori

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this research is to dissect the relationship between capital structure and variables including liquidity, business size, and sales growth. A crude measure of liquidity, the current ratio formula may be found here. A company's size is sometimes described in terms of its Ln (total assets). The debt-equity ratio is used to assess the firm's financial health, and sales growth is calculated by contrasting t+1 with t sales. Researchers employ purposeful sampling to pick research participants from a broader community so that their findings are generally applicable and applicable to the study's goals. Purposive sampling allowed us to gather information from 69 separate companies trading on the Indonesia Stock Exchange within the property and real estate industry for the years 2019 and 2020. The research concluded that liquidity had a positive effect on capital structure

Asna Shofia; Ana Kadarningsih

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research aims to analyze the impact of capital structure, profitability and company growth on company value during the pandemic in beverage and food companies verified on the IDX. This study had a population of 90 companies from December 2019-June 2023. To collect samples in accordance with the requirements, a purposive sampling strategy was applied, 25 companies met the sample collection criteria and a total of 200 data were processed. Descriptive statistical analysis, traditional assumption tests, multiple linear regression testing, and hypotheses are all used in the research analysis approach. The analysis tool uses IBM SPSS version 26. The results of the study show that the structure and partial independent variables have a positive and significant impact on company value. Partial profitability has a positive and significant impact on company value and partial company growth does not have a significant impact on company value. The results of all independent variables simultaneously have an impact on company value.

Annatalia Annatalia; Ana Kadarningsih

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The profitability of a company is used to evaluate or measure whether profits have increased in relation to the seller's total assets and equity capital, whether the company makes a profit, and the profits earned. Company profits are used for the welfare of the company itself. Apart from that, profit also plays an important role in determining the success of a business and as a tool for managerial decision-making. The three objectives of this research are: the effect of asset growth on company profitability; the effect of capital structure on company profitability; and the effect of liquidity on company profitability; In this study, 87 companies registered in oil, gas and geothermal mining were listed on the Indonesia Stock Exchange from 2018 to 2022. Samples taken according to the criteria were collected using a purposive sampling technique. The samples collected included 42 companies, and a total of 210 data were processed. This research analysis uses multiple linear regression analysis, along with descriptive statistical tests, classical assumption tests, and hypothesis tests. The analytical tool used is SPSS version 25. The research results show that only one factor influences the company's profitability, namely asset growth. Capital structure and liquidity, on the other hand, do not affect a company's profitability. Asset growth has a positive impact, while capital structure and liquidity have a negative impact.

Arnetta Valencia Qoys; Dirvi Surya Abbas; Mulyadi Mulyadi

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this study is to determine the effect of profit persistence, book tax differences, and capital structure on the earnings response coefficient in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The sampling technique uses purposive sampling technique. Based on the established criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Profit Persistence influences the Earning Response Coefficient. Book Tax Different and Capital Structure have no effect on the Earning Response Coefficient.    

Ferdiansyah Dista Pratama Putra; Ustadus Sholihin; Zulfia Rahmawati

Jurnal Riset dan Inovasi Manajemen 2023 International Forum of Researchers and Lecturers

The development of the business world and increasingly rapid economic developments encourage business competitors to improve company performance. The establishment of a company must have clear goals. To achieve the company's goal of making a profit, various strong supporting factors are needed, one of which is good funding management. Determining the optimal level of capital structure is a funding decision in achieving company goals. This research aims to determine the partial and simultaneous influence between Return On Assets, Return On Equity and Net Profit Margin on Profit Growth in Cigarette Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period.This research is descriptive research with a quantitative approach. The data source used is a secondary data source originating from the Indonesian Stock Exchange website. The sampling technique in this research used the purposive sampling method. The research results show that the Return On Asset variable has no influence on Profit Growth in Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021, then the Return On Equity variable has no influence on Profit Growth in Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021 , then the Net Profit Margin variable has no influence on Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021, and Return On Assets, Return On Equity, and Net Profit Margin simultaneously have an influence on Profit Growth in Cigarette Companies listed on the Stock Exchange Indonesia 2019-2021.

Dio Rahma Fauzi; Ana Ramdhayanti; Usran Masahere

Jurnal Riset dan Inovasi Manajemen 2023 International Forum of Researchers and Lecturers

This study aims to examine the effect of asset growth and capital structure on profitability either simultaneously or partially. The population in this study are several employees of PT. Asuransi Buana Independent, totaling 97 people, the selection of the research sample was based on the slovin sampling technique with random sampling. And the data analysis method used is descriptive and multiple linear regression analysis, the results of this study show that the regression equation is the Profitability value Y = 4,548 asset growth and 6,479 capital structure. The results of this test show that asset growth has a significant effect on profitability, and also capital structure has a significant effect on profitability because the tcount is greater than ttable.

Aminar Sutra Dewi; Solvia Oktavianti

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

this study aims to determine and analyze the effect of capital structure, company growth and dividend policy on firm value in manufacturing sector companies listed on the indonesia stock exchange. The population in this study are all manufacturing sector companies listed on the indonesia stock exchange during the 2017-2021 observation period is 80 companies. The number of samples in this study were 16 companies with a total of 80 observations. Sampling in this study using purposive sampling technique. This study uses secondary data obtained from the indonesian stock exchange website. Methods of data analysis using multiple linear regression and statistical t-test. The results of the study show that, capital structure has a positive and insignificant effect on company value. Company growth has a negative and insignificant effect on company value. Dividend policy has a significant positive effect on company.

Suparyono Suparyono; Endang Kartini Panggiarti

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This study aims to determine the effect of capital structure and company size on the value of financial sector companies. The data used is secondary data in the form of company financial reports listed on the Indonesia Stock Exchange. The samples used in this study were 47 financial sector companies listed on the Indonesia Stock Exchange. The data processing technique uses multiple linear regression which is carried out using the SPSS application. The results of the research that has been done are that there is no significant effect of capital structure and company size on the value of financial sector firms either simultaneously or partially.  

Revika Oktavia; Wahyu Indah Mursalini; Afni Yeni

Jurnal Riset dan Inovasi Manajemen 2023 International Forum of Researchers and Lecturers

This study aims to analyze the effect of capital structure and net profit margin on company value in transportation and logistics sub-sector companies with a sample of 21 companies listed on the Indonesian stock exchange using the purposive sampling method and based on the 2018-2021 sampling criteria. Based on the results of statistical analysis, it can be concluded that capital structure has a significant effect on the firm value of the transportation and logistics sector studied. this is proven by using the t test with a significant value of 0.003 > 0.05 and tcount 3.040 > ttable 1.989. so it can be concluded that capital structure has a significant effect on value based on statistical analysis it can be concluded that the net profit margin has no effect on the value of the companies in the transportation and logistics sector being studied. this is proven by using the t test with a significant value of 0.205 > 0.10 and tcount 1.277 < ttable 1.989. conclude that net profit margin has no effect on company value. it can be concluded that capital structure and net profit margin have a significant effect on company value in transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018-2021, with Fcount is 5.272 > Ftable 3, 11 significant value of 0.007 is smaller than the targeted significant level of 0.05. R Square of 0.115. This means that there is a contribution of 11.5% from the independent variables, namely capital structure (X1) and net profit margin (X2) to firm value (Y). While the remaining 88.5% is contributed or influenced by other variables.    

Cahyo Cahyo; Sri Harjanto; Putu Sulastri

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This study concerns profitability, aiming to analyze the effect of Non Performing Loans (NPL) and capital structure on profitability mediated by credit growth. The population of this study were all Rural Banks (BPR) in Central Java province, totaling 257 BPRs. This study used purposive sampling, with the criteria being a private BPR with its head office in Central Java province and reporting complete financial data for the 2019-2021 period. Methods of data analysis using multiple linear regression analysis and data processing using SPSS. The results of hypothesis testing show that Non-Performing Loans (NPL) have a significant negative effect on credit growth. Capital structure have a significant positive effect on credit growth. Credit growth have a positive but not significant effect on profitability. Non Performing Loans (NPL) have a significant negative effect on profitability. Capital structure have a significant positive effect on profitability. The results of the analysis of mediating variables using the Sobel test, found that credit growth cannot mediate the effect Non Performing Loans (NPL) against profitability.Credit growth cannot mediate the effectcapital structure on profitability.

Gunawan Aji; Nur Fidia; Vina Nur Azizah; Aisyah Amini

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.