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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Daniel Kartika Adhi
Universitas Pandanaran
Economics, Econometrics & Finance

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Pengaruh Efisiensi Aset, Profitabilitas, dan Margin Laba terhadap Nilai Perusahaan dengan Kinerja Laba sebagai Moderasi pada Industri Kertas BEI 2012–2024 Annisa Maharani; Daniel Kartika Adhi; Patricia Dhiana Paramita
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2583

Abstract

Every business entity is established to maximize profit and increase firm value. Firm value reflects a company’s financial performance and can be evaluated through various financial indicators. This study aims to examine the effect of asset efficiency, profitability, and profit margin on firm value, with earnings performance as a moderating variable. The research sample consists of paper industry sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2012–2024. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that asset efficiency has no significant effect on firm value. In contrast, profitability and profit margin have positive and significant effects on firm value. Earnings performance strengthens the relationship between asset efficiency and firm value as well as between profitability and firm value. However, earnings performance weakens the relationship between profit margin and firm value. These findings provide insights for companies and investors in improving financial performance and making investment decisions.
Pengaruh NPM, DAR, dan QR terhadap Financial Distress Dimoderasi Kepemilikan Institusional pada Perusahaan Transportasi dan Logistik di IDX Tahun 2021-2025 Eva Dwi Riyanti; Daniel Kartika Adhi; Patricia Dhiana Paramita
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2585

Abstract

The transportation and logistics sector experienced significant pressure due to the COVID-19 pandemic and entered a recovery process during the 2021-2025 period, although pressure on financial performance has continued. This study aims to analyze the effect of Net profit margin (NPM),Debt to assets ratio (DAR), and Quick ratio (QR) on financial distress, as well as to examine institutional ownership as a moderating variable. This study employs a quantitative approach using secondary data from the financial statements of transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2025 period. Out of a population of 41 companies, 14 companies were selected as the sample through purposive sampling. Financial distress is measured using the modified Altman Z-Score model, with data analyzed through Multiple Linear Regression and Moderated Regression Analysis (MRA). The results indicate that NPM and QR have a significant positive effect on financial distress, suggesting that an increase in profitability and liquidity plays an important role in raising the Altman Z-Score value, while DAR has a significant negative effect, indicating that a higher leverage level leads to a greater decline in the Altman Z-Score. Institutional ownership is proven to strengthen the effect of NPM and QR, while weakening the effect of DAR on financial distress. The findings of this study are expected to provide insights for companies in mitigating the risk of financial distress through optimizing financial performance, as well as serve as a consideration for investors in making investment decisions.
Pengaruh Pendapatan, Literasi Keuangan dan Aksesibilitas terhadap Pengguna Pinjaman Online dengan Sikap terhadap Risiko sebagai Variabel Intervening Onnei Isti Cigareta; Patricia Dhiana Paramita; Daniel Kartika Adhi
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i2.2587

Abstract

This study aims to analyze the effect of income, financial literacy, and accessibility on the use of online loans, with risk attitude as an intervening variable among Generation Z in Grobogan Regency. This research employs a quantitative approach using a survey method involving 100 Generation Z respondents aged 17–28 years who have used online loan services. The respondents were selected through purposive sampling based on predetermined criteria. Data were collected using questionnaires and analyzed using multiple linear regression with IBM SPSS and path analysis to examine both direct and indirect relationships among the variables. The results indicate that income, financial literacy, and accessibility have positive and significant effects on risk attitude. Furthermore, income, financial literacy, and accessibility also have positive and significant effects on the use of online loans. However, risk attitude is not proven to significantly mediate the effects of income, financial literacy, and accessibility on the use of online loans. These findings suggest that online loan usage among Generation Z in Grobogan Regency is more strongly influenced by the direct effects of income, financial literacy, and accessibility than by risk attitude as an intervening variable. The study provides insights into the factors influencing online loan usage among young consumers.
Co-Authors Annisa Maharani Eva Dwi Riyanti Onnei Isti Cigareta Patricia Dhiana Paramita