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Analisis Struktur Kepemilikan, Profitabilitas Terhadap Nilai Perusahaan Melalui Opini Audit, Stuktur Modal dan GCG sebagai Variabrel Moderasi pada Sub Sektor Perusahaan Food and Beverage yang Terdaftar di BEI
Kristiana Greta Calosa
; Hwihanus Hwihanus
Jurnal Bisnis, Ekonomi Syariah, dan Pajak
Vol 1
, No 4
(2024)
Abstract.
This study aims to analyze the effect of ownership structure, profitability, and capital structure on firm value with audit opinion and Good Corporate Governance (GCG) as moderating variables. The object of this research is a food and beverage sub-sector company listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, analyzed using the SmartPLS-based Structural Equation Modeling (SEM) method. The results showed that most of the independent variables did not have a sig...
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Dampak Pendidikan Etika Bisnis Sebagai Pondasi Pengembangan Profesionalisme Mahasiswa Akuntansi Pada Era Globalisasi di Universitas Surabaya
Kristiana Greta Calosa
; Nur Fitroten Dian Sari
; Marcella Aulia Jayadi
; Ayu Asari
; Tries Ellia Sandari
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 1
(2024)
Business ethics education plays a crucial role in shaping the professionalism of accounting students, particularly in addressing ethical challenges in the globalization era. This study aims to analyze the impact of business ethics education on the development of professional attitudes among accounting students at the University of Surabaya. Using a descriptive qualitative method, data were collected from 100 respondents who had completed a business ethics course. The findings indicate that busin...
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Komparasi Rasio Keuangan PT. Aneka Tambang, PT. Adaro, PT. Baramulti Suksessarana Perusahaan Sektor Tambang untuk Menilai Stabilitas dan Pertumbuhan Perusahaan
Kristiana Greta Calosa
; Nur Fitroten Dian Sari
; Marcella Aulia Jayadi
; Cholis Hidayati
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 1
(2024)
This study aims to analyze and compare the financial ratios of three mining companies, namely PT Aneka Tambang, PT Adaro Energy, and PT Baramulti Suksessarana, in assessing company stability and growth. The analysis was conducted using a qualitative descriptive approach by utilizing financial ratio data such as liquidity, activity, solvency, profitability, and market in the 2019-2023 period. The results show that PT Aneka Tambang excels in liquidity stability, PT Baramulti Suksessarana has high...
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