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All Journal Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis
Nilwan, Afrizal
Universitas Bandar Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Profitabilitas, Struktur Modal, Dan Kualitas Audit Terhadap Nilai Perusahaan (Sub Sektor Pertambangan Pada Tahun 2022-2023) Khan, Ahmad; Khairudin, Khairudin; Barusman Virgawenda, Tina Miniawati; Nilwan, Afrizal
Jurnal Akuntansi dan Keuangan Vol 16, No 2 (2025): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v16i2.4499

Abstract

Nilai perusahaan yang tinggi mencerminkan kinerja yang solid dan prospek masa depan yang cerah. Penelitian ini penting dilakukan untuk menguji pengaruh profitabilitas, struktur modal, dan kualitas audit terhadap nilai perusahaan (sub sektor pertambangan pada tahun 2022- 2023). Sampel akhir penelitian ini yang memenuhi kriteria berjumlah 44 sampel. Pengujian dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini yaitu profitabilitas dan struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan sedangkan kualitas audit tidak berpengaruh signifikan terhadap nilai perusahaan.
DETERMINASI PRUDENCE ACCOUNTING PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BEI Nilwan, Afrizal; Rahmadila, Ulfa
Jurnal Manajemen dan Bisnis Vol 16, No 1 (2025): Oktober
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmb.v16i1.4747

Abstract

This study aims to analyze the effect of capital structure, financial distress, and litigation risk on prudence accounting in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study uses a quantitative approach utilizing secondary data sourced from the companies' annual financial reports. The sample was determined through a purposive sampling technique, resulting in 25 companies with a total of 75 company-year observations. Capital structure is proxied by the debt-to-equity ratio, financial distress is measured using the Grover model (G-Score), litigation risk is represented by the debt ratio, and prudence accounting is measured using accrual-based conservatism. Data that have met the classical assumption test are then analyzed using multiple linear regression with the help of IBM SPSS. The results show that capital structure does not significantly affect prudence accounting. Conversely, financial distress has a negative and significant effect, indicating that the higher the financial stress experienced by a company, the lower the level of prudence in its accounting practices. Meanwhile, litigation risk has been shown to have a positive and significant effect on prudence accounting, indicating that the increased potential for lawsuits encourages companies to prepare more conservative financial statements. This finding suggests that external pressures, particularly litigation risk, play a more dominant role in driving accounting prudence than internal factors such as capital structure.
Co-Authors Barusman Virgawenda, Tina Miniawati KHAIRUDIN, Khairudin Khan, Ahmad Rahmadila, Ulfa