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All Journal Daya Saing : Jurnal Ilmu Manajemen Al-Mal:Jurnal Akuntansi dan Keuangan Islam
Oktaryani, G.A. Sri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUK SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2021-2023 Putri, Ni Wayan Pramesti; Oktaryani, G.A. Sri
Jurnal Daya Saing Vol. 11 No. 2 (2025): Dinamika Manajemen, Ekonomi, dan Kebijakan Publik di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2093

Abstract

Penelitian ini menganalisis pengaruh struktur modal, likuiditas, dan profitabilitas terhadap nilai perusahaan manufaktur sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Sampel yang digunakan sebanyak 57 perusahaan dengan data diakses melalui situs www.idx.co.id. Metode analisis yang digunakan adalah regresi data panel menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa: 1) Struktur modal berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, 2) Likuiditas berpengaruh positif namun tidak signifikan, dan 3) Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Keywords: Struktur Modal, Likuiditas, Profitabilitas, dan Nilai Perusahaan
Comparison of Earnings Management Before and After PSAK 69 in Agricultural Companies: A Review Islamic Perspective Jannatul Ilmi, Baiq Iva Nur; Oktaryani, G.A. Sri; Adelya, Nurrizqiani; Badru, Anang
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 7 No. 2 (2026): Juli s/d Desember 2026
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.21750

Abstract

This study analyzes the determinants of the intention to invest in money market mutual funds among students at Mataram University, focusing on the effects of initial investment capital, investment knowledge, and social media influencers. Using a quantitative approach with an associative research design and primary data collected through a Likert-scale questionnaire from 120 valid respondents, this study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to test the hypothesized relationships. The results indicate that investment knowledge has a positive and significant effect on investment intention and constitutes the strongest determinant among the three variables, supporting the view that adequate understanding of investment concepts, risks, and potential returns is the primary driver of investment intention. Initial investment capital also demonstrates a positive and significant effect, although smaller, indicating that the affordability of initial capital accelerates the formation of investment intention among students. Social media influencer exhibits a positive and significant effect as well, but with the smallest coefficient, suggesting that credible figures on social media serve more as sources of information and early education rather than the primary determinant of investment decisions. These findings highlight the importance of financial literacy, affordable investment instruments, and responsible influencer education as essential for fostering sustainable investment participation among university students. The study provides implications for policymakers, universities, and securities companies to prioritize financial education, accessible investment platforms, and credible digital literacy initiatives as core strategies for expanding the young investor base in Indonesia.
Co-Authors Adelya, Nurrizqiani Badru, Anang Jannatul Ilmi, Baiq Iva Nur Putri, Ni Wayan Pramesti