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<![CDATA[Pengaruh Profitabilitas, Risiko Bisnis, dan Struktur Utang Terhadap Nilai Perusahaan ]]>
<![CDATA[Rinjani, Fatima]]>;
<![CDATA[Indrati, Menik]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
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DOI: 10.31004/jptam.v7i3.10856
<![CDATA[Tujuan penelitian ini yaitu untuk menganalisa pengaruh Profitabilitas, Risiko Bisnis, dan Struktur utang terhadap Nilai Perusahaan. Penelitian ini terdiri dari tiga variabel independen yaitu Profitabilitas diproksikan dengan ROA, Risiko Bisnis diproksikan dengan DOL, dan Struktur Utang diproksikan dengan DER, dengan variabel dependen yaitu Nilai Perusahaan yang diproksikan dengan PBV. Pada penelitian ini terdapat 28 perusahaan yang memenuhi kriteria dari total observasi yaitu sebanyak 72 perusahaan dengan objek penelitian pada perusahaan subsektor makanan dan minuman yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2022. Hasil penelitian ini menunjukkan bahwa variabel Profitabilitas perusahaan berpengaruh positif terhadap Nilai Perusahaan. Variabel Risiko Bisnis berpengaruh negatif terhadap Nilai Perusahaan. Dan Variabel Struktur Utang berpengaruh negatif terhadap Nilai Perusahaan. Penelitian ini dapat menjadi bahan pertimbangan investor dan pemegang saham untuk berinvestasi pada perusahaan, khususnya pada perusahaan sektor makanan dan minuman, serta perlu mengetahui dan mempertimbangkan kinerja dan nilai perusahaan.]]>
<![CDATA[Pengaruh Price Earning Ratio, Firm Size, Liquidity, dan Operating Cash Flow terhadap Stock Return ]]>
<![CDATA[Indrati, Menik]]>;
<![CDATA[Hartati, Siti Annisa]]>
<![CDATA[ AKSES: Jurnal Ekonomi dan Bisnis Vol 19, No 1 (2024): AKSES: JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Universitas Wahid Hasyim ]]>
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DOI: 10.31942/akses.v19i1.11886
<![CDATA[Tujuan dari penlitian ini untuk menganalisis pengaruh Price Earning Ratio, Firm Size, Liquidity, serta Operating Cash Flow terhadap Stock Return. Terdapat empat variabel independen yang digunakan pada penelitian ini, yaitu Price Earning Ratio yang diproksikan dengan PER, Firm Size yang diproksikan dengan Size, Liquidity yang diproksikan dengan Current Ratio (CR), dan Operating Cash Flow yang diproksikan dengan OCF. Serta satu variabel independen yaitu Stock Return yang diproksikan dengan SR. Terdapat 16 dari total 30 perusahaan yang dapat memenuhi kriteria sampel pada perusahaan transportasi dan logistik yang tercatat dalam Bursa Efek Indonesia (BEI) selama tahun 2019-2021. Hasil dari penelitian ini membuktikan bahwa variabel Price Earning Ratio, Liquidity, serta Operating Cash Flow berdampak positif terhadap Stock Return. Sedangkan variabel Firm Size berdampak negatif terhadap Stock Return. Penelitian ini dapat berguna bagi suatu perusahaan agar mampu menjaga performa perusahaan tersebut guna memenuhi harapan para investor dalam memberikan retrun saham. Serta bagi para investor agar lebih cermat saat mengambil keputusan dalam berinvestasi untuk mencapai return saham yang diharapkan.Kata kunci: Arus Kas Aktivitas Operasi, Likuiditas, Pengembalian Saham, Price Earning Ratio, Ukuran Perusahaan]]>
<![CDATA[The effect of good corporate governance on financial distress ]]>
<![CDATA[Indrati, Menik]]>;
<![CDATA[Handayani, Rafika]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4i10.1745
<![CDATA[This study aims to determine the effect of good corporate governance on financial distress. Corporate governance (independent boards of commissioners, blockholder ownership, CEO-chair duality and board ownership) and financial hardship are being studied on firms listed on the Indonesian Stock Exchange between 2017 and 2019, according to a study. Purposive sampling was utilized by the researchers in this study to collect their data. Information about financial statements and corporate annual reports may be found at www.idxco.in, the primary source. This research includes 30 different firms. Statistical methods such as logistic regression analysis were employed in our investigation. The audit committee, the ceo-chair duality, board ownership, or the independent board of commissioners had no influence on the organization's financial troubles.]]>
<![CDATA[Pengaruh Leverage, Likuiditas, dan Profitabilitas Terhadap Kesulitan Keuangan ]]>
<![CDATA[Indrati, Menik]]>;
<![CDATA[Azizah, Intan]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i3.2468
<![CDATA[This study aims to analyze the effect of leverage, liquidity, and profitability on financial difficulties. The sample used is the retail sub-sector companies listed on the Indonesia Stock Exchange for 2018–2020. The sample used the purposive sampling method and obtained as many as 13 companies from a total observation of 26 companies. SPSS (Statistical Program for Social Science) data processing application software was used to test hypotheses using a multiple linear regression analysis model. The results showed that leverage had a positive effect on financial difficulties. Liquidity has a negative effect on financial difficulties. Profitability has a negative effect on financial difficulties. This research can be considered in making investment decisions by assessing each financial ratio and other information for accuracy in investing funds and getting the desired return. Companies need to maintain leverage ratios at a reasonable level and not too high, maintain liquidity ratios, and keep their activities at a high enough level to avoid financial difficulties and increase their ability to generate profits.]]>
<![CDATA[Mekanisme Good Corporate Governance (GCG) terhadap manajemen laba ]]>
<![CDATA[Ramdhanti, Moza]]>;
<![CDATA[Indrati, Menik]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i4.2583
<![CDATA[This study aims to determine the effect of good corporate governance mechanisms as measured by the Independent Board of Commissioners, Audit Committee, Auditor Quality, and Institutional Ownership on Earnings Management. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This study uses multiple linear regression analysis method, and uses the application of the Statistical Program for Social Science (SPSS). The population in this study were 26 food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period and the sample used was 20 companies using a purposive sampling technique. The results of this study indicate that the Independent Board of Commissioners variable has a negative effect on Earnings Management. The Audit Committee variable has a negative effect on Earnings Management. Auditor Quality variable has a negative effect on Earnings Management. Institutional Ownership Variables have a negative effect on Earnings Management. This research for the company is expected by the management to be more careful in including costs or expenses in the calculation of profit. If an error occurs, the earnings management carried out will have an impact. Meanwhile, prospective investors should be more careful in making investment decisions in companies that are carried out by assessing the quality of earnings in the observation period presented in the financial statements.]]>
<![CDATA[Pengaruh profitabilitas, likuiditas, dan price earning ratio terhadap nilai perusahaan ]]>
<![CDATA[Nurindrayani, Aulya]]>;
<![CDATA[Indrati, Menik]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i5.2724
<![CDATA[The COVID-19 pandemic has had an impact on the activities of Indonesian manufacturing companies, even though the impact of the COVID-19 pandemic has not directly affected the company's value, which is associated with share prices, but has instead affected company profits. The purpose of this study is to analyze the effect of profitability, liquidity, and price-earnings ratio on firm value. This study uses descriptive statistical methods with data analysis techniques such as multiple regression analysis using the Statistical Package for the Social Sciences (SPSS). In this study, 35 companies met the criteria from a total population of 39 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period were sampled. These results indicate that the profitability variable has no effect on firm value, the liquidity variable has a positive effect on firm value, and the price-earnings ratio has a positive effect on firm value. This research can provide advice to shareholders about paying close attention to the company's value regarding financial and management information published by the company when making decisions about purchasing company shares.]]>
<![CDATA[Pengaruh leverage, debt maturity, ukuran perusahaan, dan usia perusahaan terhadap kinerja perusahaan ]]>
<![CDATA[Datun, Fajar Wakhi]]>;
<![CDATA[Indrati, Menik]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i5.2725
<![CDATA[The purpose of this study is to analyze the effect of Debt to Asset Ratio, Short Term Debt, company size, and company age on company performance. This study uses multiple linear regression analysis in its testing. In this study, there were 32 companies that met the criteria from a total observation of 45 companies with research objects in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The Debt to Asset Ratio variable has a negative effect on company performance. Short Term Debt variable has a negative effect on company performance. Company size and company age variables have a positive effect on company performance. This research can also be taken into consideration for investors to be more careful in interpreting publications by companies in terms of making decisions with investment decisions, especially so that they can ensure that the investments they make in companies will bring benefits in the future. Companies should analyze aspects that can affect company performance so that they can be improved in order to encourage companies to be better with good company performance.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA SEKTOR INDUSTRI HEALTHCARE DI INDONESIA ]]>
<![CDATA[Ramadhaningsih, Devi]]>;
<![CDATA[Indrati, Menik]]>
<![CDATA[ Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's) ]]>
Publisher : <![CDATA[Universitas Nusa Cendana ]]>
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DOI: 10.35508/jom.v17i2.17437
<![CDATA[This study aims to investigate the impact of capital structure, company size, sales growth, and managerial ownership on profitability. In this study, the capital structure variable is measured by Debt to Equity Ratio (DER), company size is measured by the natural logarithm (Ln) of Total Assets, and sales growth is measured by the difference in the level of sales obtained this year minus the level of sales obtained last year divided by the level of sales last year, and managerial ownership is measured by the number of shares owned by management divided by the number of shares outstanding. This study uses the purposive sampling technique with the multiple linear regression analysis method using the Statistical Program for Social Science 25 (SPSS) application. The research population includes healthcare sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, with 33 companies. The results of this study indicate that capital structure has a negative effect on profitability, company size has a negative effect on profitability, sales growth has a positive effect on profitability, managerial ownership has a positive effect on profitability, and profitability is measured by Return on Assets (ROA). Keywords: Capital Structure; Company Size; Sales Growth; Managerial Ownership; Profitability]]>
<![CDATA[ANALISA KINERJA KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR TAHUN 2019 SAMPAI 2023 DI INDONESIA ]]>
<![CDATA[Putri, Eka Noviana]]>;
<![CDATA[Indrati, Menik]]>
<![CDATA[ Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's) ]]>
Publisher : <![CDATA[Universitas Nusa Cendana ]]>
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DOI: 10.35508/jom.v17i2.17452
<![CDATA[This research aims to analyze the influence of investment decisions, capital structure, dividend policy, and inflation on a company's financial performance. This research consists of four independent ones consisting of investment decisions proxied by PER (Price Earning Ratio), capital structure proxied by DER (Debt to Equity Ratio), dividend policy proxied by DPR (Dividend Payout Ratio), and Inflation. And one dependent financial performance is proxied by ROA (Return on Assets). In this research, there were 51 companies in the infrastructure sector, but only 13 companies met the criteria. So of the 255 total observation data, only 65 data serve as sample size. The results of this research show that investment decisions have a negative effect on financial performance. Capital structure has a negative effect on financial performance. Dividend policy has a positive effect on financial performance. Inflation has a negative effect on financial performance. Overall, this research provides empirical evidence about the importance of managing investment decisions, capital structure, and dividend policy in improving company financial performance, as well as highlighting the negative impacts that must be anticipated by company management. This research can also be a consideration for investors and shareholders to be more careful in receiving financial report information provided by companies in making investment decisions in order to produce maximum returns from profits generated in financial performance reports. Keywords: Investment Decisions; Capital Structure; Dividend Policy; Inflation; Financial Performance]]>
<![CDATA[Pengaruh Struktur Modal, Profitabilitas, Dan Price To Book Value Terhadap Harga Saham ]]>
<![CDATA[Nurul Achmalia]]>;
<![CDATA[Menik Indrati]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v17i2.2070
<![CDATA[The purpose of this research is to analyze the correlation between capital structure, profitability, and stock market value, proxied by the price-to-book ratio. The capital structure variable is measured using DER, while profitability is measured using the ROA. In this study, the data used comes from the financial statements of property and real estate companies listed on the IDX during the period of 2020 to 2023. This study applies multiple linear regression analysis with the help of SPSS to process data obtained from 22 purposively selected companies over four years. The research concludes that capital structure and profitability are crucial factors that can influence stock prices. These results indicate that companies need to focus on improving profitability and maintaining healthy debt management to enhance their value in the eyes of investors. Additionally, investors should not rely solely on the PBV when evaluating investment prospects.]]>
