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PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Sukanti, Anisah Tri Woro; Rahmawati, Mia Ika
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5742

Abstract

This research aims to analyze and find out the effect of profitability, liquidity, and firm size on firm value. The profitability was measured by Return on Asset (ROA), liquidity was measured by Loan on Deposit Ratio (LDR), firm size was measured by Logarithm Natural (Ln) total asset, and firm value was measured by Price to Book Value (PBV). The research was quantitative. Moreover, the population was banking companies that were listed on Indonesia Stock Exchange (IDX) for 3 years (2019- 2021). The data collection technique used purposive sampling, which was used to gain an appropriate sample. In line with that, there were 87 companies as the sample. Furthermore, the data analysis technique, in order to examine the hypothesis, used multiple linear regression with SPSS. The research result concluded that profitability (ROA) had a positive effect on firm value. On the other hand, liquidity (LDR) had a negative effect on firm value. In contrast, firm size (SIZE) had a positive effect on firm value.
Upgrading dan Brainstorming Pengetahuan Potensi Ekonomi Wisata Religi “Bujuk Nur Kasian” Widaninggar, Nanda; Rahmawati, Mia Ika; Febrianto, Mory Victor; Purwanti, Lusi; Nabawiyah, Maulidatun
Jurnal Pengabdian Masyarakat Vol 6 No 1: September 2025 - Februari 2026
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v6i1.1682

Abstract

Program Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan mutu Pekerjaan agar menjadi Layak sesuai dengan prioritas Sustainability Development Goals dengan memberikan pengetahuan tentang potensi ekonomi wilayah. Di Desa Kotakan masih terdapat sebagian wilayah yang menjadi pusat aktivitas prostitusi. Paradoks dengan hal tersebut, tidak jauh dari lokasi prostitusi terdapat makam dari tokoh yang dianggap suci dan sering dikunjungi dalam konteks ziarah wisata religi. Namun demikian, pada sebagian masyarakat, ziarah seringkali disalahartikan, yaitu dengan berharap untuk memperoleh rezeki dan mendapatkan keberuntungan karena karisma dan keistimewaan tokoh yang dimakamkan di tempat ziarah, khususnya yang terjadi di Wisata Religi “Bujuk Nur Kasian”. Pengabdian kepada Masyarakat ini juga ditujukan untuk melakukan rekonstruksi konsep ziarah untuk memperkokoh akidah dengan melakukan brainstorming terkait etika ziarah, etika moral masyarakat, dan secara simultan memberikan peluang potensi ekonomi untuk meningkatkan kelayakan pekerjaan. Metode dilakukan dengan pendekatan Asset Based Community Development dengan hasil masyarakat memperoleh peningkatan pengetahuan yang diukur dengan pengujian secara interaktif. Kegiatan dilakukan melalui upgrading dan brainstorming etika ziarah, etika moral, dan membangun kesadaran terhadap potensi ekonomi wilayah. Program ini juga berhasil membentuk Kelompok Sadar Wisata dan meningkatkan level keberdayaan ekonomi melalui kegiatan wisata religi.
The Effect of Profitability, Liquidity, and Leverage on Dividend Policy with Firm Size as a Moderating Variable Susanto, Herry; Rahmawati, Mia Ika
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.987

Abstract

This study aims to examining and analysing how profitability, liquidity, and leverage affect dividend policy is the goal of this study. It also seeks to determine whether business size influences the correlations between these variables. The study focuses on businesses that were part of the Indonesia Stock Exchange’s (IDX) LQ45 index between 2021 and 2024. Purposive sampling was used to choose the sample, and only companies that regularly paid dividends during the observation period were included. The IDX audited yearly financial statements serve as the data source. Data analysis was conducted using multiple linear regression and moderated regression analysis. Profitability and liquidity have a positive and significant effect on dividend policy, while leverage has a negative and significant effect. Firm size strengthens the relationship between liquidity and dividend policy but does not moderate the effects of profitability and leverage. These results highlight how crucial it is for a company to sustain profitability and efficiently manage its capital structure to guarantee the long-term viability of dividend payments. The study’s findings might be considered by investors when evaluating a company’s stability and prospects in light of its size and financial performance.