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All Journal Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Penelitian Pendidikan Indonesia International Journal of Business, Economics & Financial Studies Accounting Progress
Zalukhu, Rika Surianto
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Journal : International Journal of Business, Economics

 1 
The Effect of Capital Structure, Financial Performance, Firm Growth and Size on Firm Value: Empirical Study on Manufacturing Listed Companies on the Indonesia Stock Exchange Hutauruk, Rapat Piter Sony; Zalukhu, Rika Surianto; Collyn, Daniel
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.22

Abstract

Today, companies in the industry and the current economic conditions have created tight competition between manufacturing companies. Competition in the manufacturing industry makes every company improve its performance so that its goals can still be achieved. A high company value is the desire of every company owner because a high company value indicates the prosperity of its shareholders is also high. This study analyses the effect of capital structure, financial performance, firm growth, and size on firm value. This type of research was descriptive quantitative. The study was conducted on 181 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019. The research sample was 41 companies. The sampling technique used was purposive. The type of data used is secondary data. Data were analyzed using multiple linear regression analysis methods. The results show that financial performance partially has a positive and significant effect on firm value. Meanwhile, capital structure, firm growth, and firm size partially have a positive and insignificant effect on firm value.
Factors that Influence the Effectiveness of Accounting Information Systems: A Case Study of Government Agency in North Nias Regency, Indonesia Zalukhu, Rika Surianto; Sinurat, Mangasi; Collyn, Daniel; Hutauruk, Rapat Piter Sony; Syahputra, Ari
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.23

Abstract

An Accounting Information System (AIS) is a system that collects, records and processes financial data and non-financial data related to financial transactions to produce information for decision-making. The decision-making process plays an important role in achieving organizational goals. This study aimed to analyze the factors that influence the effectiveness of Accounting Information Systems (AIS) at the government agency in North Nias Regency. The factors tested are user capability, top management support and education and training. The effectiveness of AIS is the study's dependent variable, while user capabilities, top management support and education and training are independent variables. This research was conducted on employees using AIS at the Regional House of Representative Secretariat, Education Office, and Civil Registry Office of North Nias Regency. The research population was 40. The sampling technique used saturation sampling. The type of data used is primary data. Data were obtained by using research questionnaires. Methods of data analysis using multiple linear regression analysis methods. The analysis results show that user capability, top management support, and education and training have a positive and significant effect on the effectiveness of AIS either partially or simultaneously.
Co-Authors Anita Purba Arseto, Dedy Dwi Asmuni Asmuni Astika, Lili Cai Cen, Cia Collyn, Daniel Colyn, Daniel Damanik, Sri Winda Hardiyanti Gugum Mukdas Sudarjah Huatauruk, Rapat Piter Sony HUTABARAT, METYRIA IMELDA Hutauruk, Rapat Piter Sony Isnaini Harahap Jayanti S., Suci Etri JAYANTI, SUCI ETRI Sagala, Yomeini Margaret Sarwoto Sarwoto, Sarwoto Sinaga, Murbanto Sinurat, Mangasi Sinurat, Yenni Mariani Sri Murni Syahputra, Ari