Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Arumbae: Jurnal Ilmiah Teologi dan Studi Agama ARBUS Asian Journal of Social and Humanities
Susanto, Daniel
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : ARBUS

 1 
ANALISIS PENGARUH EFISIENSI OPERASIONAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN PERIODE 2020-2024 Choirunisa, Ananda; Susanto, Daniel
Accounting Research and Business Journal Vol. 3 No. 2 (2025): Edisi : Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v3i1.116

Abstract

This study aims to analyze the effect of operational efficiency and profitability on firm value in the mining sector listed on the Indonesia Stock Exchange during the 2020–2024 period. Operational efficiency is proxied by Working Capital Turnover and Total Assets Turnover, while profitability is proxied by Net Profit Margin and Return on Assets. Firm value is measured using Price to Book Value (PBV). This study uses a quantitative approach with multiple linear regression. The results show that partially, Working Capital Turnover, Total Assets Turnover, and Net Profit Margin have a negative and significant effect on Price to Book Value, while Return on Assets has a positive and significant effect. Simultaneously, all independent variables have a significant effect on firm value. These results indicate that operational efficiency and profitability are important factors influencing market perceptions of firm value. Therefore, companies need to manage their assets and working capital efficiently and maintain profitability to increase their value in the eyes of investors
Analisis pengaruh Profitabilitas, Struktur Modal dan Total Asset Turnover Terhadap Nilai Perusahaan pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Septiana Kristina Ningrum, Maria; Susanto, Daniel
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.73

Abstract

This research aims to examine the factors that influence the company value of LQ45 companies listed on the Indonesia Stock Exchange (BEI) seen from the annual reports and financial reports of LQ45 companies in the 2017-2021 period. The factors used to see their influence on Company Value are Profitability, Capital Structure, and Total Asset Turn Over. The results of this research show that the Return On Equity and Debt to Equity Ratio variables have an influence on company value. This can be seen in the test results (t), Return On Equity has a significant positive influence with a calculated t of 2,264 > t table of 2.0391 with a significant value of 0.021<0.050, and Debt to Equity Ratio has a significant negative influence with a calculated t of -3,649 > t-table of -2.03915 with a significance of 0.001 < 0.050 so that H1 and H2 are accepted. Meanwhile Total Asset Turn Over has no effect on company value. These results can be seen from the test results (t) with a t-count of -199 < -2.03951 with a significant value of 0.843 > 0.050 so that H3 is rejected. Apart from that, based on the (F) test, Profitability, Capital Structure and Total Asset Turn Over on Company Value have an effect simultaneously (together), this is shown by the calculated F value of 5,324 > F-table of 2.69 and a significant value of 0.004 < 0.050.
Co-Authors Choirunisa, Ananda Fensi, Fabianus Septiana Kristina Ningrum, Maria Souisa, Nancy Tutupary, Joneldra Karla