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All Journal Jurnal Akuntansi dan Keuangan
SUCI WAHYULIZA
Universitas Maritim Raja Ali Haji
Economics, Econometrics & Finance

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FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SUCI WAHYULIZA; NURFTRIYENNY NURFTRIYENNY
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4960

Abstract

The purpose of this study is to determine the influence of factors, in this case debt and dividend policies, on firm value in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange during the period 2018 to 2022. The research technique used used is associative research. This research uses secondary data. The data analysis method used in this study is multiple linear regression analysis. The results of this study indicate that partially and simultaneously debt and dividend policies have a positive and significant effect on firm value
PERAN UKURAN PERUSAHAAN DALAM MEMODERASI PENGARUH PERPUTARAN KAS DAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN FARMASI   RINI YULIA; SUCI WAHYULIZA; NURFITRIYENNY NURFITRIYENNY
JURNAL AKUNTANSI DAN KEUANGAN Vol 15 No 1 (2026): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/k8m36f41

Abstract

ABSTRACT This study aims to analyze the effect of cash turnover and working capital turnover on profitability and examine the role of firm size as a moderating variable in pharmaceutical companies listed on the Indonesia Stock Exchange during 2022–2025. This research uses a quantitative approach with secondary data obtained from annual financial reports. The sample was selected using purposive sampling. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The results show that cash turnover and working capital turnover significantly affect profitability, while firm size has no significant effect on profitability. Simultaneously, cash turnover, working capital turnover, and firm size significantly affect profitability. Furthermore, firm size is unable to moderate the effect of cash turnover and working capital turnover on profitability. These findings indicate that profitability is more influenced by the efficiency of cash and working capital management than by the size of the company. Keywords: Cash Turnover, Firm Size, Pharmaceutical Companies, Profitability, Working Capital Turnover   ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh perputaran kas dan perputaran modal kerja terhadap profitabilitas serta menguji peran ukuran perusahaan sebagai variabel moderasi pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel dipilih menggunakan metode purposive sampling. Analisis data dilakukan dengan regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa perputaran kas dan perputaran modal kerja berpengaruh signifikan terhadap profitabilitas, sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap profitabilitas. Secara simultan, perputaran kas, perputaran modal kerja, dan ukuran perusahaan berpengaruh signifikan terhadap profitabilitas. Selain itu, ukuran perusahaan tidak mampu memoderasi pengaruh perputaran kas dan perputaran modal kerja terhadap profitabilitas. Temuan ini menunjukkan bahwa profitabilitas lebih dipengaruhi oleh efisiensi pengelolaan kas dan modal kerja dibandingkan oleh besarnya ukuran 
Co-Authors NURFITRIYENNY NURFITRIYENNY NURFTRIYENNY NURFTRIYENNY RINI YULIA