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All Journal Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Jurnal Ekonomi dan Bisnis
Dalila Nurfaida
Universitas Tangerang Raya
Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Pengaruh Arus Kas dan Profitabilitas terhadap Kinerja Keuangan Perusahaan Manufaktur di BEI Berliana Rinova Putri; Nadia Safira; Dalila Nurfaida; Nadhira Camilla Putri
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/16tw2843

Abstract

This study aims to analyze the influence of cash flow and profitability on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The independent variables consist of operating cash flow, investing cash flow, financing cash flow, Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), while the dependent variable is financial performance measured by Tobin’s Q ratio. This study employs a quantitative method with a panel data approach. The research population encompasses all manufacturing companies listed on the IDX, with 10 companies selected through purposive sampling over five years, yielding 50 observations. Data were processed using SPSS version 26 with multiple regression analysis, classical assumption tests, coefficient of determination, as well as partial and simultaneous significance tests. The results show that operating cash flow and ROA positively and significantly influence financial performance, while investing cash flow has a significant negative effect. ROE and NPM have positive effects but are not consistently significant across all test models. Simultaneously, all independent variables significantly affect financial performance with an F-value of 18.743 at a significance level of 0.000. The coefficient of determination (R²) of 0.718 indicates that 71.8% of the variation in financial performance can be explained by the variables in the model.
Tinjauan Literatur: Perkembangan Penelitian Etika Profesi di Dunia Akademik Berliana Rinova Putri; Dalila Nurfaida; Nadia Safira Putri; Nadhira Camila Putri; Diah Ayu Sekar Astuti
Surplus: Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v5i1.2382

Abstract

Transformasi digital memperluas akses pengetahuan dan mengotomatisasi pekerjaan profesional, tetapi sekaligus meningkatkan risiko etis di perguruan tinggi dan bidang akuntansi. Penelitian ini menelaah perkembangan kajian etika akademik dan etika profesi serta menganalisis keterkaitan integritas, pendidikan etika, kesadaran diri, religiusitas, dan kepemimpinan organisasi. Kajian menggunakan tinjauan literatur tematik kualitatif terhadap sepuluh artikel ilmiah terbitan 2018–2025 yang ditelusuri melalui Google Scholar, Garuda, dan ScienceDirect. Artikel dipilih berdasarkan relevansi topik, ketersediaan teks lengkap, kejelasan metode, dan kontribusinya terhadap analisis. Sintesis menunjukkan tiga lapis pembentukan perilaku etis. Pada tingkat individual, kesadaran diri dan religiusitas menopang pengendalian moral. Pada tingkat institusional, pendidikan etika berbasis kasus dan tata kelola penelitian memperkuat penalaran moral serta integritas akademik. Pada tingkat organisasi, budaya etis dan kepemimpinan berbasis nilai membantu menerjemahkan kode profesi ke dalam praktik kerja. Literatur yang dikaji masih terfragmentasi, didominasi desain deskriptif, dan menggunakan sampel dengan cakupan institusi terbatas. Penelitian lanjutan perlu menguji model integratif lintas institusi serta memadukan pengukuran perilaku dengan data longitudinal.
Co-Authors Berliana Rinova Putri Diah Ayu Sekar Astuti Nadhira Camila Putri Nadhira Camilla Putri Nadia Safira Nadia Safira Putri