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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL AKUNTANSI DAN BISNIS
Taufiq Andre Setiyono
Universitas BPD Jateng
Economics, Econometrics & Finance

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PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BEI) Rakhmatika Septiana; Taufiq Andre Setiyono
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1441

Abstract

This study aims to analyze the effect of capital structure, company size, company growth, and profitability on company value in the transportation and logistics sector listed on the Indonesia Stock Exchange. The research approach used is quantitative, utilizing secondary data from annual financial reports, which are then analyzed using multiple linear regression. The results show that capital structure has a negative effect on company value, while company size and company growth have a positive effect. Profitability also shows a negative effect, indicating that high profits are not always viewed positively by the market if they are considered unsustainable. Simultaneously, the four independent variables were able to explain 32.3% of the variation in company value, while the rest was influenced by other factors outside the research model. These findings emphasize the importance of optimal capital structure management, increased operational efficiency, sustainable growth, and stable profit quality as strategies to increase company value.
PENGARUH PENERAPAN SUSTAINABILITY REPORTING, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN ETIKA AKUNTANSI TERHADAP TRANSPARANSI LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022–2024 Silvi Oktaviani; Taufiq Andre Setiyono
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): Jurnal Penelitian Ekonomi dan Akuntansi JPENSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v11i2.2801

Abstract

This study aims to examine the effect of sustainability reporting, internal control effectiveness, and accounting ethics on financial statement transparency in companies listed on the Indonesia Stock Exchange (IDX). Financial statement transparency is an important aspect of enhancing corporate accountability and increasing stakeholders' trust in the information disclosed by companies. This study employed a quantitative approach using secondary data obtained from annual reports, financial statements, and sustainability reports for the 2022–2024 period. The sample was selected using a purposive sampling technique, resulting in 48 companies with a tota of 144 observations. Data were analyzed using multiple linear regression with the assistance of SPSS software.
Co-Authors Rakhmatika Septiana Silvi Oktaviani