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p-Index From 2021 - 2026
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All Journal Jurnal Akademi Akuntansi (JAA)
Naelati Tubastuvi
Faculty of Economics and Business, University of Muhammadiyah Purwokerto, Purwokerto, Indonesia
Economics, Econometrics & Finance

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Determination of firm value: the role of investment decisions, financing, dividend policy, growth, and profitability Upik Pridita Hudriawati; Naelati Tubastuvi; Erna Handayani; Restu Frida Utami
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.43494

Abstract

Purpose: Analyze the influence of investment decisions, financing decisions, dividend policies, company growth, and profitability on firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the 2021–2024 period. Methodology/approach: This study employed a quantitative approach processed through STATA 17 with multiple linear regression analysis techniques. Sampling was conducted using a purposive sampling method, resulting in 33 companies as samples over four years with a total of 132 observations. Findings: The results of the analysis show that funding decisions and profitability have a positive and significant effect on the company's value. On the other hand, investment decisions, dividend policies, and company growth show no influence. Practical and Theoretical contribution/Originality: The novelty of this research lies in the selection of non-cyclical consumer companies that experienced a decline in stock prices in 2021–2024, differing from previous research that examined the manufacturing sector during the 2020–2022 period. Research Limitation Limited to non-cyclical consumer companies with an observation period of four years (2021-2024), the generalization is still limited.
Digital payment usage: behavioral intention mediating financial literacy, norms and control Bilqis Adila Amri; Naelati Tubastuvi; Erny Rachmawati; Ika Yustiana Rahmawati
Jurnal Akademi Akuntansi Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i3.43582

Abstract

Purpose: This study examines the influence of financial literacy, subjective norm, and perceived behavioral control on the intention and behavior of digital payment usage among Generation Z in Purwokerto. Methodology/approach: A quantitative approach was employed using data from 206 Generation Z respondents in Purwokerto who actively use digital payment applications such as OVO, GoPay, ShopeePay, and DANA. Data were analyzed using SmartPLS 4. Findings: The results indicate that financial literacy does not significantly affect intention or digital payment usage behavior. Perceived behavioral control significantly influences intention but has no direct effect on usage behavior; however, its indirect effect is mediated by intention. Subjective norm significantly affects both intention and actual usage behavior, while intention itself significantly influences digital payment usage behavior. Practical and theoretical contribution/originality: This study extends the Theory of Planned Behavior by incorporating financial literacy and highlights the dominant role of social influence and perceived behavioral control in digital payment adoption. Research limitation: This study is limited to respondents in Purwokerto and a limited number of variables.
Co-Authors Bilqis Adila Amri Erna Handayani Erny Rachmawati Ika Yustiana Rahmawati Restu Frida Utami Upik Pridita Hudriawati