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All Journal Excellent JURNAL ABDIMAS TRIDHARMA MANAJEMEN Abdimisi Jurnal Neraca Peradaban Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
DARSITA, ITA
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Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Perputaran Modal Kerja dan Pertumbuhan Penjualan Terhadap Profitabilitas ROA Pada PT Ace Hardware Indonesia Periode 2014-2023. Nurcahayati, Siti; Darsita, Ita; Dumilah, Ratna
Excellent Vol 12, No 1 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i1.1921

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Perputaran Modal Kerja dan Pertumbuhan Penjualan terhadap Profitabilitas Return On Asset (ROA) pada PT Ace Hardware Indonesia Periode 2014-2023. Metode penelitian ini adalah penelitian kuantitatif deskriptif dengan menggunakan uji asumsi klasik, analisis regresi linier berganda, uji hipotesis dan uji koefisien determinasi. Analisis data pada penelitian ini pengolahan datanya menggunakan aplikasi SPSS versi 22. Hasil penelitian menunjukkan bahwa Perputaran Modal Kerja secara parsial berpengaruh positif signifikan terhadap variabel dependen ROA dibuktikan dengan hasil Uji t-hitung > t-tabel (3,935 > 2,365 ) dengan nilai signifikan 0,006. Pertumbuhan Penjualan secara parsial tidak berpengaruh signifikan terhadap ROA dengan hasil uji t-hitung < t-tabel (1,209 < 2,365) dengan nilai signifikan 0.266. Hasil Uji simultan (Uji F) bahwa Perputaran Modal Kerja dan Pertumbuhan Penjualan secara simultan berpengaruh signifikan terhadap ROA hasil yang diperoleh F-hitung > F-tabel (15,400 > 4,46). Nilai R square sebesar 0,815, bahwa kontribusi variabel Perputaran Modal Kerja dan pertumbuhan penjualan terhadap ROA sebesar 81,5% sedangkan sisanya sebesar 18,5% dipengaruhi oleh variabel lainnya yang tidak digunakan dalam penelitian ini.
Peranan Financial Performance Memoderasi Hubungan Penerapan Green Accounting dan Corporate Social Responsibility Dengan Firm Value Darsita, Ita
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2027

Abstract

This research explains the phenomenon of factors that influence company value. Company value is very important because it will affect the company's image. The better the company's image, the more it will influence investors' confidence in making investments. Based on related phenomena and theories, the factors that influence company value in this research are the implementation of green accounting and corporate social responsibility. A company's success is often directly related to rising stock prices. Companies that have good value tend to have high share prices, both short and long term. This research aims to examine and analyze the moderating role of financial performance in the influence of the implementation of green accounting and corporate social responsibility on firm value in energy companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The type of research used is associative quantitative research. This research uses secondary data, a population of 82 energy companies listed on the Indonesia Stock Exchange from 2018-2022, the sampling method used a random  sampling technique to obtain 13 companies as research samples. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 12 applications. The research results show that green accounting and corporate social responsibility have a positive effect on firm value. Partially, green accounting has a negative effect on firm value, while corporate social responsibility has a positive effect on firm value. Financial performance can moderate the relationship between green accounting and corporate social responsibility on firm value.
Co-Authors Abu Yazid, Abu Akbar, Arief Rahman Dumilah, Ratna Finatariani, Endah Intan sari Budhiarjo Nurcahayati, Siti Oktrima, Bulan Setianingsih Setianingsih, Setianingsih Sicillia, Mita