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All Journal Jurnal Akuntansi Kompetif Jurnal Bisnis Kompetitif
Nichen Nichen
Universitas Sembilanbelas November Kolaka
Economics, Econometrics & Finance Social Sciences

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PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2021 -2023 Wa Ode Debi Yustisia; La Ode Turi; Nichen Nichen
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2733

Abstract

This study aims to examine the effect of leverage and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses a quantitative approach. The data used are secondary data obtained from the financial statements of manufacturing companies listed on the IDX for the 2021-2023 period. The analytical method used is multiple linear regression analysis using SPSS Version 23. The findings indicate that leverage does not have a substantial impact on company value, as evidenced by a significance value of 0.599 (>0.05). Profitability significantly influences Firm Value, as indicated by a significance value of 0.000 (<0.05). Both Leverage and Profitability substantially affect Firm Value, as evidenced by a significance value of 0.000 (<0.05). An R value of 0.979 signifies a robust positive correlation between the independent variables (Leverage and Profitability) and the dependent variable (Firm Value). This means that the independent variables have a correlation of 97.9% with Firm Value. The R-square value of 0.959 indicates that Profitability contributes 95.9% to the variance of Company Value, and the remaining 4.1% is due to external variables
PENGARUH BIAYA PRODUKSI DAN HARGA JUAL TERHADAP PENDAPATAN PETANI KELAPA SAWIT DESA LAMONDAPE KECAMATAN POLINGGONA Novi Juwita Sari; La Ode Turi; Nichen Nichen
Jurnal Ekonomi Bisnis Kompetif Vol 5 No 1 (2026): JURNAL BISNIS KOMPETIF (JBK) 2026
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v5i1.2764

Abstract

The purpose of this study was to determine the effect of production costs and selling prices on the income of oil palm farmers in Lamundape Village, Polinggona District, Kolaka Regency. This study used a quantitative approach. Data collection was carried out by distributing questionnaires in print form directly to the respondents (oil palm farmers). The population in this study was palm oil farmers in Lamundape Village who farm palm oil. The sample size was determined using random sampling, which amounted to 60 people. The research instruments were tested using validity and reliability tests. This study used multiple linear regression analysis with data processing using the SPSS 26 application. The results of this study indicate that production costs have a positive and significant effect on farmers' income (sig 0.000 < 0.05) with a t-value of 33.142 > t-table 1.671, and that selling prices have a positive and significant effect on farmers' income (sig 0.000 < 0.05) with a t-value of 3.75 > t-table 1.671. simultaneously, production cost and selling prices have a positive and significant effect on the income of oil palm farmers. In addition, the R-squared value of 0.956 shows that production costs and selling prices account for 95.6% of income, while the remaining 4.4% is influenced by other variables.
Co-Authors La Ode Turi Novi Juwita Sari Wa Ode Debi Yustisia