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Abdul
Sekolah Tinggi Ilmu Ekonomi Mahardhika Surabaya, Indonesia

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PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Sarmila Rumaf; Abdul; Agus Sumarnadi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 4 No. 1 (2025): NOVEMBER 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v4i1.230

Abstract

This study aims to examine the effect of profitability (ROA), liquidity (CR), and solvency (DER) on firm value as measured by Price to Book Value (PBV) in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research method used is quantitative with an associative approach. The data were obtained from the companies’ annual financial statements and analyzed using classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, t-test (partial), F-test (simultaneous), and coefficient of determination (R²) processed with IBM SPSS version 23. The results show that profitability (ROA) has a significant effect on the logarithm of firm value, indicating that higher profitability leads to a higher firm value. In contrast, liquidity (CR) and solvency (DER) have no significant effect on firm value, suggesting that liquidity conditions and funding structure are not the main factors influencing firm value in the energy sector during the study period. Furthermore, the F-test results indicate that ROA, CR, and DER jointly have a significant effect on firm value, confirming that the regression model is valid in explaining the variation of firm value. These findings highlight profitability as the main consideration for investors, while liquidity and solvency still need proper management to maintain financial stability.
Peran Teknologi Informasi dalam Meningkatkan Efisiensi Proses Akuntansi di Perusahaan Kecil dan Menengah Filomena; Abdul; Gusti
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 4 No. 1 (2025): NOVEMBER 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v4i1.239

Abstract

This research aims to analyze the role of information technology in improving the efficiency of accounting processes in small and medium enterprises (SMEs). In today's digital era, the use of information technology is an important factor in supporting business operations, including in financial recording, reporting, and analysis activities. The research method used is a descriptive qualitative approach with data collection through interviews, observations, and documentation studies on several SMEs that have implemented technology-based accounting systems. The results show that the application of information technology, such as accounting software and cloud-based systems, significantly helps speed up the accounting process, reduce recording errors, and improve the accuracy and transparency of financial statements. However, there are several challenges such as limited skilled human resources and system implementation costs. In conclusion, information technology has a crucial role in improving the efficiency of the accounting process in SMEs, although it requires the right strategy in its application so that the benefits can be felt optimally.
Co-Authors Agus Sumarnadi Filomena Gusti Sarmila Rumaf