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All Journal Gorontalo Accounting Journal Keizai
Apriliani, Lina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Rasio Profitabilitas, Pertumbuhan Penjualan, dan Operating Cash Flow Terhadap Keputusan Investasi Saham: Studi Eksperimen Pada Calon Investor Pemula Apriliani, Lina; Kesuma, Wendy
Keizai Vol 6, No 1 (2025): Maret-Agustus
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i1.489

Abstract

This study aims to analyze how profitability ratios, sales growth, and operating cash flow affect investment decisions empirically. The research employs an experimental methodology with a logistic regression approach. The sample consists of 50 novice investors who have acquired basic investment knowledge. The results indicate that profitability ratios, sales growth, and operating cash flow positively and significantly impact investors' stock investment decisions. Sales growth exhibits the strongest influence on investment decisions. These findings confirm that investors tend to make more rational investment decisions when they understand the fundamental aspects of a company.
Sustainability Accounting: Nilai Perusahaan Dan Carbon Emission Disclosure Apriliani, Lina; Kadir, Kadir; Hifni, Syaiful
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3306

Abstract

The aim of this research is to test the correlation between carbon emission disclosure and firm value. Employing multiple linear regression analysis on energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2021, this study utilized a sample of 51 energy sector companies selected through purposive sampling methods. The findings of this research demonstrate strong evidence of a negative correlation between carbon emission disclosure and firm value. The research results also indicate that size and leverage significantly influence firm value, while profitability does not affect firm value. This study highlights the significance of carbon emission disclosure on firm value. The implications of these findings emphasize the importance of encouraging companies to be more proactive in disclosing and managing carbon emissions as a strategy to gain investor trust and support and maintain long-term value.
Co-Authors Hifni, Syaiful Kadir Kadir Kesuma, Wendy