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The Influence of Liquidity, Solvency and Profitability on Company Stock Prices Food and Beverage Subsector Fahrizah, Ismah; Sofyaun, Ashari; Matyani, Matyani
Riwayat: Educational Journal of History and Humanities Vol 8, No 2 (2025): April
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i2.45687

Abstract

This study aims to test the influence of liquidity as measured by the Current Ratio and Solvency as measured by Debt to Equity Ratio and Profitability with Return On Equity proxy on Stock Price. The data used is secondary data from the Annual Report. The sample used in this study was 15 companies in the Food and Beverage subsector. listed on the Indonesia Stock Exchange that meets the requirements for use in research with a period from 20 20 to 2023 ( 4 years), so that the data observed is 60. This study uses a quantitative method with SPSS analysis tools. The findings of this study indicate that liquidity has a positive effect on stock prices. Sol vability and profitability partially do not affect stock prices
The Influence of Financial Ratios and Investment Decisions On Stock Prices Aradhana, Danu; Sofyaun, Ashari; Matyani, Matyani
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.43744

Abstract

Financial and market ratios describe a relationship based on considerations between a certain amount and another amount. This ratio explains the good or bad condition of a company's financial position, especially when the figure is compared to the comparative figure used as a standard. The financial ratios in this study include leverage and profitability, while the market ratio is related to investment decisions. The documentation method is used in collecting research data with secondary data types in the form of annual reports of pharmaceutical sub-sector companies on the Indonesia Stock Exchange for the period 2019-2023. The findings show that partially Debt to Equity and Return on Equity do not affect stock prices. Price Earning Ratio has a positive effect on stock prices.
Financial Distress In Monitoring Company Financial Performance With Mediation Profitability Soraya, Rima; Sofyaun, Ashari; Matyani, Matyani
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.43707

Abstract

Profitability mediates the company's financial performance in influencing financial distress to be the research objective. The data used are in the form of financial reports of companies in the Property and Real Estate sub-sector. on the Indonesia Stock Exchange for the 2020-2023 period . The research findings show that liquidity has a positive effect on financial distress, and partially profitability is not affected by liquidity and leverage. Financial distress is partially not affected by leverage and profitability. In the review of the indirect effects of liquidity and leverage, profitability cannot be mediated by financial distress.
Investor Behavior In Investment Decisions Violita, Futri; Sofyaun, Ashari; Matyani, Matyani
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.43606

Abstract

Quantitative approach as a type of research with questionnaires as a data collection tool. The population in the study were class A students of the management study program, class of 2021, Balikpapan University with a sample of 94 people. The data analysis method used multiple linear regression analysis for hypothesis testing, and the coefficient of determination. The results of the study showed that partially, the variables overconfidence, and investment knowledge had a positive and significant effect on Investment Decisions, while the variables investment motivation and risk tolerance had no effect.
The Influence Of Financial Performance On Company Value Febriana, Amanda; Sofyaun, Ashari; Matyani, Matyani
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.43534

Abstract

This study aims to determine the Influence of Financial Performance with the proxy Current Ratio, Debt to Equity Ratio, Return on Assets on Company Value with the proxy Price to Book Value as the objective of the study. The study was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample selection was carried out using the purposive sampling technique and obtained 32 companies, with a total observation data of 128. The findings of the study showed that liquidity had no effect, while leverage and profitability partially succeeded in positively influencing company value.
Return On Asset Mediates Current Ratio And Receivables Turnover To Company Value Monica, Monica; Sofyaun, Ashari; Matyani, Matyani
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.43226

Abstract

The purpose of the study was to determine Return on Assets mediating the current ratio and accounts receivable turnover on company value. The data used were the financial statements of food and beverage sub-sector companies on the Indonesia Stock Exchange for the period 2019-2023. The findings of the study Current Ratio has no effect on Return on Assets. Accounts receivable turnover has a negative effect on Return on Assets. Current Ratio has a negative effect on Company Value. Accounts receivable turnover has no effect on Company Value. Return on Asset has a positive effect on Company Value. Return on Asset cannot mediate Current Ratio on Company Value. Return on Asset can mediate Accounts Receivable Turnover on Company Value.Keywords: Current ratio, Receivable turnover, ROA, Company value
Pengaruh Likuiditas, Profitabilitas dan Ukuran Perusahaan Terhadap Harga Saham Pada Perusahaan Subsektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Febrina, Febi; Hernadi Moorcy, Nadi; Matyani, Matyani
Jurnal Edueco Vol. 9 No. 01 (2026): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v9i01.459

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh likuiditas, perofitabilitas dan ukuran perusahaan terhadap harga saham pada perusahaan subsektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia, dengan sampel sebanyak 13 perusahaan selama periode 5 tahun yaitu 2020 sampai 2024, metode penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Pengumpulan data dengan cara purposive sampling sebagai penentuan kriteria sampel. Metode analisis data menggunakan SPSS versi 24. Hasil analisis menunjukkan bahwa variabel Likuiditas dan Profitabilitas mempunyai hubungan positif dan signifikan terhadap Harga Saham, sedangkan variabel Ukuran Perusahaan memiliki hubungan positif dan tidak signifikan terhadap Harga Saham.
PENGARUH PROFITABILITAS, PERTUMBUHAN LABA, DAN PERPUTARAN ASET TERHADAP NILAI PERUSAHAAN SUBSEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Kan, Nicholas Walmond; Susilowati, Dwi; Matyani, Matyani
Jurnal Edueco Vol. 9 No. 01 (2026): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v9i01.473

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Profitabilitas, Pertumbuhan Laba, dan Perputaran Aset Terhadap Nilai Perusahaan Subsektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia dengan sampel sebanyak 21 perusahaan selama periode 2 tahun yaitu 2023 sampai 2024, metode penelitian ini menggunakan metode kuantitatif. Metode pengambilan sampel menggunakan purposive sampling sebagai penentuan kriteria sampel. Teknik analisis data yang digunakan adalah alat uji asumsi klasik dengan melakukan uji normalitas, uji autokorelasi, uji multikolonieritas, uji heteroskedastisitas, serta analisis regresi linear berganda, dan ada uji anova dengan melakukan uji koefisien korelasi (R), uji koefisien determinasi (R2), uji secara simultan (F), dan pengujian hipotesis (Uji t). Hasil penelitian menunjukkan bahwa variable Return On Asset terbukti berpengaruh negatif signifikan terhadap Price Book Value pada perusahaan subsektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia Tahun 2023-2024. Sedangkan Pertumbuhan Laba dan Total Asset Turnover terbukti tidak berpengaruh terhadap Price Book Value pada perusahaan subsektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia Tahun 2023-2024.
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESISA Xena Saban, Hiezkia; Nurlia, Nurlia; Matyani, Matyani; Juwari
MEDIA RISET EKONOMI [MR.EKO] Vol 5 No 3 (2026): MEDIA RISET EKONOMI [MR.EKO] (in-press)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v5i3.755

Abstract

This study aims to analyze the effect of liquidity, solvency, and profitability on firm value in Food and Beverage subsector companies listed on the Indonesia Stock Exchange. The independent variables used in this study consist of liquidity proxied by the Current Ratio (CR), solvency proxied by the Debt to Equity Ratio (DER), and profitability proxied by Return on Assets (ROA). Meanwhile, the dependent variable is firm value proxied by Price to Book Value (PBV). This research employed a quantitative research method using a purposive sampling technique. The population of this study consisted of 45 Food and Beverage subsector companies, while the sample included 23 companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The data analysis techniques applied in this research included classical assumption tests, namely the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test, as well as multiple linear regression analysis. Hypothesis testing was conducted through the correlation coefficient test (R), coefficient of determination test (R²), simultaneous test (F-test), and partial test (t-test). The results of this study indicate that profitability proxied by Return on Assets (ROA) has a positive and significant effect on firm value (PBV). On the other hand, liquidity proxied by Current Ratio (CR) and solvency proxied by Debt to Equity Ratio (DER) do not have a significant effect on firm value in Food and Beverage subsector companies listed on the Indonesia Stock Exchange
SOSIALISASI PERPAJAKAN PELAKU UMKM DI KELURAHAN GUNUNG SAMARINDA Matyani, Matyani; Sarah Octavia, Gusti; Angellika, Maria; sofyaun, Ashari; Lestari, Winda
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 7 No. 2 (2025)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v7i2.609

Abstract

One of the problems faced by Micro, Small and Medium Enterprises (UMKM) in Mt. Samarinda Village, North Balikpapan District, is the lack of understanding of tax obligations. Many UMKM actors are not aware of the importance of paying taxes and the benefits that can be obtained from tax compliance, such as access to various government facilities and programs. As an effort to increase this awareness, the UMKM Tax Socialization program was carried out, which aims to 1) Increase the understanding of UMKM actors regarding tax obligations and tax administration procedures; 2) Assisting business actors in calculating, reporting, and paying taxes in accordance with applicable regulations; 3) Encourage tax compliance so that UMKM can develop more professionally and contribute to regional development. The results of this socialization program show that UMKM actors better understand the importance of paying taxes and how to implement them. In addition, they also get solutions to tax problems that are often faced in running their businesses