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The Mediating Role of Capital Structure in the Impact of Profitability and Liquidity on Firm Value Astuti, Dwi Puji; Mahmudi, Bambang; Mulyani, Ana Susi
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.194

Abstract

Companies in the property and real estate sectors play a significant role in the economic growth of a country because they are among the sectors that contribute the most to investment realisation in Indonesia. A company's worth is a key indicator of its performance for businesses in the real estate and property industries. The purpose of this study is to determine how profitability and liquidity affect a company's value by using capital structure as an intervening variable. The study will focus on real estate and property sector businesses that are listed on the Indonesian Stock Exchange between 2013 and 2022. Purposive sampling is used in the study, and a sample of 14 samples from 43 property and real estate businesses are used. In this study, the application of SPSS 25 is used as a data analysis tool that will be described with descriptive statistical methods and inferential statistics. The results of the research, obtained in part, show that profitability and capital structure have a significant positive impact on the value of the company. Liquidity has a significant negative impact on company value. Profitability and liquidity have significant negative effects on capital structure. Capital structure is unable to mediate the impact of profitability on the company's value but mediates the effect of profitability on firm value.
Peran Profitabilitas dan Solvabilitas dalam Memediasi Hubungan Antara Ukuran Perusahaan dengan Harga Saham Utami, Khairunnisa Mulyan; Mahmudi, Bambang; Mulyani, Ana Susi
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.197

Abstract

Salah satu kegiatan dalam teknologi keuangan adalah investasi di pasar saham. Harga saham pada sektor Consumer Cyclicals sangat fluktuatif dikarenakan sektor ini rentan terhadap perubahan ekonomi dan siklus bisnis. Salah satu faktor yang mempengaruhi harga saham ialah ukuran perusahaan. Hasil dari ukuran perusahaan justru mengalami tren kenaikan padahal harga sahamnya mengalami fluktuasi. Fenoemena ini bertentangan dengan Signaling Theory dimana seharusnya jika perusahaan memberi sinyal positif kepada calon investor maka harga saham dapat meningkat. Maka dari itu diperlukan variabel lain untuk memediasi ukuran perusahaan terhadap harga saham yaitu profitabilitas dan solvabilitas. Tujuan dari studi ini untuk mengetahui dampak dari Ukuran Perusahaan (X) terhadap Harga Saham (Y) melalui Profitabilitas yang diproksikan dengan Return On Equity (Z1) dan Solvabilitas yang diproksikan dengan Debt to Equity Ratio (DER) sebagai variabel mediasi pada Perusahaan Sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2012 – 2022. Metode yang digunakan adalah purposive sampling 29 perusahaan yang menjadi sampel dari 69 total populasi. Uji asumsi klasik, analisis jalur, uji sobel, uji t, dan pengujian data dengan SPSS 20 merupakan teknik analisis data yang digunakan. Hasil pada studi ini menunjukkan bahwa ukuran perusahaan tidak berdampak dan tidak signifikan terhadap harga saham, ukuran perusahaan berdampak positif dan signifikan terhadap profitabilitas, ukuran perusahaan tidak berdampak dan tidak signifikan terhadap solvabilitas, profitabilitas berdampak positif dan signifikan terhadap harga saham, solvabilitas berdampak positif dan signifikan terhadap harga saham, profitabilitas mampu memediasi dampak ukuran perusahaan terhadap harga saham, dan solvabilitas tidak mampu memediasi dampak ukuran perusahaan terhadap harga saham.
A Systematic Literature Review of Accounting Information Systems Implementation Success Factors Andi; Bahiroh, Eloh; Mulyani, Ana Susi
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 3 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/zs6wm395

Abstract

This study aims to investigate the influence of factors related to Accounting Information Systems (AIS) on the level of innovation in organizations. The factors analyzed include the characteristics of the Accounting Information System (AIS) for innovation, resource allocation and integrated reporting, the quality of the Accounting Information System, and the role of Strategic Management Accounting. Data was collected through surveys and analyzed using a systematic literature review method approach. The research results show that AIS characteristics that support innovation, appropriate resource allocation, AIS quality, and the role of Strategic Management Accounting have a significant positive impact on the level of innovation in the organization. These findings emphasize the importance of using an Accounting Information System that supports innovation in improving the innovative performance of an organization.
The Effect of Teamwork and Work Dicipline on Employee Performance with Job Satisfaction as an Intervening Variable Al-Aziz, Muhammad Faqih; Bahiroh, Eloh; Mulyani, Ana Susi
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.286

Abstract

This research aims to determine the effect of teamwork and work discipline on employee performance with job satisfaction as an intervening variable at Regional Drinking Water Company Tirta Madani, Serang City. This research is a quantitative type of research using a saturated sample method with 50 predetermined respondents. This research uses descriptive statistical t-tests, outer models for measurement, and inner models for structural analysis, all within the SmartPLS 4.0 analysis tool. The results of this research show that: teamwork has a positive and significant effect on employee performance. Work discipline has a positive and significant effect on employee performance. Teamwork has a positive and significant effect on job satisfaction. Work discipline has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on employee performance. Job satisfaction can mediate the relationship between teamwork and employee performance. Job satisfaction can mediate the relationship between work discipline and employee performance.
Business Management Alfai, Mujid; Mulyani, Ana Susi
Indonesian Journal of Advanced Research Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v2i12.7404

Abstract

The business management discussed in this article includes the functions and roles of management, company organization, management of the production of goods and services, and management of human resources. The main focus is understanding how effective management can improve company performance through strategic planning, good organization, efficient production supervision, and human resource management oriented towards developing employee potential. This article details the importance of integrating all these aspects in achieving business goals and increasing a company's competitiveness in a dynamic business environment. This article was created using the Literature Study Method by searching from book sources related to Business Management which were then studied and collected into data. In business management, the role and function of management is very crucial. Management is responsible for organizing the company, managing the production of goods and services, and managing human resources. By designing efficient organizational structures, coordinating production processes, and leading human resource development, management helps achieve business goals in a sustainable manner. Overall, the role of integrated management plays a key role in the success and growth of the business.
Penguatan Hubungan Profitabilitas dengan Nilai Perusahaan Melalui Kebijakan Dividen: Studi Empiris Pada Perusahaan Yang Terdaftar dalam Indeks Kompas-100 Pratama, Hafidh Ahmad Rizqi; Akhmadi, Akhmadi; Mulyani, Ana Susi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2014

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap nilai perusahaan dengan menggunakan kebijakan dividen sebagai variabel pemediasi dan ukuran perusahaan sebagai variabel kontrol. Populasi dalam penelitian ini adalah perusahaan yang terdaftar pada indeks KOMPAS100 periode 2018-2022 dengan 52 sampel yang dipilih menggunakan teknik purposive sampling. Teknik analisis data mengunakan analisis uji hipotesis yang meliputi Uji T Statistik Parsial dan Analisis Jalur. Hasil analisis data menunjukkan profitabilitas tidak berpengaruh terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen. Kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan. Kebijakan dividen mampu memediasi pengaruh profitabilitas terhadap nilai perusahaan.