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All Journal JAAF (Journal of Applied Accounting and Finance) Jurnal Akuntansi AKUNESA Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS
Boru Hotang, Keri
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Economics, Econometrics & Finance

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Determinan Nilai Perusahaan Pada Sektor Property dan Real Estate Boru Hotang, Keri; Taufiq, Eindye
Jurnal Akuntansi Vol 12 No 1 (2023): AKUNESA (September 2023)
Publisher : Universitas Negeri Surabaya

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis hubungan antara Struktur Modal, Profitabilitas, Intellectual Capital terhadap Nilai Perusahaan. Penelitian ini dilakukan dengan menggunakan teknik purposive sampling. Data penelitian ini berfokus pada Perusahaan Property dan Real estate dengan 12 sampel penelitian selama tahun 2014-2022
The moderating role of profitability in predicting financial distress in companies within the property and real estate sector Boru Hotang, Keri
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v9i1.6314

Abstract

The purpose of this study is to provide empirical evidence through a purposive sampling approach to understand the role of profitability when a company is experiencing financial constraints and to predict the influence of leverage, company size, and sales growth. Data testing was conducted on 13 property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the period 2014-2024. Data analysis used partial and moderation tests. The results of the data testing indicate that leverage and company size have an impact on financial distress, but this does not correspond to sales growth, which has no impact on financial distress. Furthermore, profitability is proven unable to moderate leverage and sales growth on financial distress, while company size weakens the impact on financial distress.
Analysis of Factors Affecting the Financial Performance in Energy Sector Companies Boru Hotang, Keri
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1.482

Abstract

This research aims to determine company size, managerial ownership, capital structure and dividend policy on financial performance in energy sector companies listed on the Indonesian stock exchange for the 2019-2023 period. Data collection method is by collecting annual financial reports on the IDX website. The number of samples used in this research was 55 observations. The research results show that the variable company size, dividend policy partially has an influence on financial performance, while managerial ownership and capital structure partially have no influence on financial performance.
Co-Authors Eindye Taufiq, Eindye