Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Santri : Jurnal Ekonomi dan Keuangan Islam JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Puspita Rani
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Struktur Modal, Perencanaan Pajak, Firm Growth, dan Investment Opportunity Set terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2024) Ningrum, Masayu Purbo; Puspita Rani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9868

Abstract

This research examines the impact of capital structure, tax planning, firm growth, and investment opportunity set on firm value in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach was employed using secondary data derived from annual financial reports. The sample was selected through purposive sampling, resulting in 33 firms. The data were analyzed using multiple linear regression techniques. The findings indicate that capital structure, firm growth, and investment opportunity set positively and significantly influence firm value. In contrast, tax planning, measured by the effective tax rate, shows a negative and significant effect on firm value. These results suggest that financing policy, growth performance, and investment prospects are key drivers of firm value, while more aggressive tax planning strategies tend to be viewed less favorably by the market.
Pengaruh Struktur Modal, Kepemilikan Asing, Kepemilikan Institusional dan Intellectual Capital terhadap Profitabilitas Perusahaan: Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar pada Bursa Efek Indonesia Periode 2020-2024 Nurul Anfita; Puspita Rani
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 4 (2026): Agustus: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i4.2538

Abstract

This study aims to examine the effects of capital structure, foreign ownership, institutional ownership, and intellectual capital on the profitability of energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Profitability is an important indicator for assessing a company’s ability to generate profits and reflects the effectiveness of managing its available resources. This study employed a quantitative approach using secondary data obtained from the financial statements and annual reports of energy sector companies listed on the Indonesia Stock Exchange during the observation period. The sampling technique used purposive sampling based on predetermined criteria, resulting in a sample of 53 companies. Data were analyzed using multiple linear regression analysis with the assistance of SPSS software version 26.0. The results showed that capital structure had a negative and significant effect on profitability. This indicates that increased use of debt-based capital structure can increase a company’s financial burden, thereby reducing profitability. Intellectual capital had a positive and significant effect on profitability, indicating that effective management of knowledge, competencies, and intellectual resources can enhance a company’s ability to generate profits. Meanwhile, foreign ownership and institutional ownership did not have significant effects on company profitability. These findings indicate that not all ownership structure mechanisms are capable of directly influencing improvements in the profitability of energy sector companies during the research period.
Co-Authors Ningrum, Masayu Purbo Nurul Anfita