Deni Widyo Prasetyo
Management Study Program, ITEBIS PGRI Dewantara Jombang, Indonesia

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The Effect of Profitability and Investment Decisions on Firm Value with Capital Structure as a Moderating Variable: Case Study on Food and Beverage Sub-Sector Manufacturing Companies Listed on the IDX 2018-2022 Nur Anisah; Deni Widyo Prasetyo; Shella Utria Wati
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 1 (2025): January
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i1.9

Abstract

This study aims to investigate how a firm's worth is influenced by its profits and investment choices, where the capital structure serves as a moderating factor. This research adopts a quantitative method and relies on existing data for gathering information. The sampling technique employed is purposive sampling. Based on the criteria, 16 samples were obtained from 16 food and beverage sub-sector manufacturing companies registered on the IDX in 2018-2022, so that 80 data were obtained. Profitability is proxied by ROA, investment decisions are proxied by PER, company value is proxied by PBV, and capital structure is proxied by DAR. The research utilized a technique called multiple linear regression combined with Moderated Regression Analysis (MRA) through the SPSS version 26 software. Results of the study suggest that company worth is enhanced by both profitability and investment choices. The value of a company can be influenced by its capital structure, which in turn, can impact how profitable it is and the decisions it makes regarding investments.
The Influence of Green Competence Building, Green Training, and Gender Diversity on Environmental Performance Deni Widyo Prasetyo; Joko Muji Subagyo; Ratna Dwijayanti
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 1 (2025): January
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i1.10

Abstract

The aim of this research was to examine how the development of green skills, environmental training, and gender diversity influence the overall environmental impact. This research uses an explanatory approach. The type of data is primary data and data collection using a questionnaire. The sample used was ITEBIS PGRI Dewantara lecturers as many as 72 respondents. Analysis of data through multiple linear regression revealed a noteworthy correlation between Green Competence Building and Environmental Performance. The study also found a strong positive relationship between Green Training and Environmental Performance. Additionally, Gender Diversity among educators was shown to have a significant positive impact on Environmental Performance, indicating that an increase in Gender Diversity leads to improvement in Environmental Performance.