Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JAKBS
Enny Arita
Universitas Dharma Andalas, Padang
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Struktur Modal, Likuiditas Dan Profitabilitas Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Annisa Shalmi Jhon; Enny Arita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.768

Abstract

The aim of this research is to determine the influence of capital structure, liquidity and profitability on the financial performance of companies in the food and beverage subsector manufacturing sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The variable used to measure capital structure is the debt to equity ratio (DER), the liquidity variable is measured by the current ratio (CR), profitability is measured by return on assets (ROA), and the financial performance variable is measured by return on equity (ROE). The population of this research is food and beverage subsector manufacturing companies listed on the IDX for the 2020-2022 period with a total of 84 companies. Using purposive sampling and random sampling, a sample of 25 companies was taken. The analysis technique used is multiple linear regression analysis and hypothesis testing and classical assumption tests are also carried out which include normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests, with an alpha significance level of 5%. The research results show that the capital structure variable (DER) has no influence on ROE. The liquidity variable (CR) has no effect on ROE, while the profitability variable (ROA) has a significant effect on ROE. The variables capital structure (DER), liquidity (CR) and profitability (ROA) simultaneously influence ROE.
Pengaruh Penerapan Good Corporate Governance dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Properti dam Real Estate Yang Terdaftar Di BEI Periode 2020-2022 Wafiq Nurul Azizah; Enny Arita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.779

Abstract

This research aimed to examine the effect of goost corporate governance that was referred to as managerial oumership, institutional oumership, independent commissioner board, and capital structur which seas referred to as deht to equity ratio (DER); on the firm value was referred to price to book value (PSV) The population was 85 property sector companies and real estate with purposive sampling as the data collection technique in line with that, there were 24 data samples with 3 years of observation (2020-2022) Furthermore, the data used were secondary, in form of companies annual reports, that were list on the indonesia stock exchange (IDX) during 2016-2020. The data analysis technique used descriptive statistics and multiple linear regression with SPSS. The result concluded that on inumagerial ownership and institusional oumership had a positive effect on firm value. However, independent commissioner board, as well as a capital structure (DER), had a significant negative effect on firm value.
Co-Authors Annisa Shalmi Jhon Wafiq Nurul Azizah