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All Journal Gorontalo Accounting Journal Jurnal GeoEkonomi
Atmojo, purwo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Return on Equity, Debt to Equity Ratio, dan Corporate Social Responsibility terhadap Nilai Perusahaan Inas, Dhiya Hanun Azhar; Atmojo, Purwo; Sutadji, Ika Makherta; Saraswati, Wiwik
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4036

Abstract

This study aims to determine the effect of Return On Equity, Debt to Equity Ratio, and Corporate Social Responsibility on firm value. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. Data collection using documentation techniques. Sample selection using purposive sampling method. The sample of this study consisted of 32 companies during the 2021-2023 period. Data collection is based on the company's annual report and sustainability report and after data outliers, the total sample in this study amounted to 66 samples.  The analysis method used in this study is multiple linear regression analysis, classical assumption test, and hypothesis testing using SPSS 26. The results of this study indicate that return on equity affects firm value, corporate social responsibility affects firm value, while debt to equity ratio has no effect on firm value. Simultaneously, return on equity, debt to equity ratio, and corporate social responsibility affect firm value.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS DALAM PENGENDALIAN INTERNAL PERUSAHAAN Reifina Dastia Putri, Dilla; Atmojo, Purwo; Wulan Trifina, Butet
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.479

Abstract

The purpose of this research is to determine the implementation of the internal control system for cash receipt procedures from cash sales implemented at Puan Kopi and the effectiveness of the internal control system for cash receipt procedures from cash sales implemented at Puan Kopi. The data used is an interview source from Puan Kopi. The data analysis method uses interviews and observations with the owner of Puan Kopi in Balikpapan City. The results of the analysis show that the product operational standards (SOP) for sales and cash receipts have been prepared in detail and are sufficient to support the implementation of cash receipts from cash sales.
Co-Authors Inas, Dhiya Hanun Azhar Reifina Dastia Putri, Dilla Sutadji, Ika Makherta Wiwik Saraswati, Wiwik Wulan Trifina, Butet