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All Journal Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi Manajemen International Journal of Economics Development Research (IJEDR) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi dan Governance Jurnal Ilmiah Wahana Pendidikan Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Amkop Management Accounting Review (AMAR)
Kusumaningarti, Miladiah
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH ARUS KAS DAN RASIO HUTANG TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING Luayyi, Sri; Nurvianasari, Eliza; Kusumaningarti, Miladiah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5424

Abstract

This research aims to determine the effect of cash flow and debt ratios on companies with financial performance as a moderating variable. This research uses quantitative methods. The data used is secondary data in the form of financial reports for manufacturing companies in the food and beverage sector that were listed on the IDX before the 2016-2018 COVID-19 pandemic and during the 2019-2021 COVID-19 pandemic. The sampling technique used was purposive sampling. The results showed that before the pandemic cash flow had a positive effect on firm value, while during the pandemic this study proved that cash flow had no effect on firm value. The ratio variable before the pandemic in this study proved a positive influence on firm value, while during the pandemic this study proved that the debt ratio had a positive effect on firm value. Based on the moderated cash flow equation variable, it shows that before and during the pandemic it proves that financial performance cannot moderate the effect of cash flow on firm value. And the moderated debt ratio variable before and during the pandemic proves that financial performance can moderate the effect of the debt ratio on firm value.
Firm Value Determinants: : The Role of Financial Distress and Profitability with Firm Size as a Moderating Variable Putri Umami, Wildana; Kusumaningarti, Miladiah; Awalina, Putri
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3490

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kesulitan keuangan dan profitabilitas terhadap nilai perusahaan, dengan menggunakan ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan regresi linier berganda dan Analisis Regresi Moderasi (MRA) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2021–2024. Sampel penelitian terdiri dari 33 orang dengan 121 data observasi. pengukuran keuangan diukur menggunakan Altman Z-Score, profitabilitas menggunakan Return on Assets (ROA), ukuran perusahaan menggunakan logaritma natural dari total aset, dan nilai perusahaan menggunakan rasio pasar. Hasil penelitian menunjukkan bahwa kesulitan keuangan mempunyai pengaruh negatif dan signifikan terhadap nilai perusahaan, sedangkan profitabilitas mempunyai pengaruh positif dan signifikan. Lebih lanjut, ukuran perusahaan terbukti memoderasi pengaruh kesulitan keuangan dan profitabilitas terhadap nilai perusahaan. Temuan ini menunjukkan bahwa perusahaan yang lebih besar memiliki kemampuan yang lebih baik untuk menahan tekanan keuangan dan meningkatkan nilai perusahaan.
Co-Authors Ahmad, Abdul Hadi Bin Andika, Evan Bram Armiyani, Nora Arum Artavia, Abrilla Hani Athori, Agus Awalina, Putri Hamidah, Yuliana Siti Isnaniati, Siti Kusuma, Marhaendra Nur Hidayati Nurvianasari, Eliza Priantoro, Wahyu Puji Rahayu Putri Umami, Wildana Ratih, Nur Rahmanti Reza Setiawan Santos, Alfredo Dos Sri Luayyi Widuri, Trisnia Zulfia Rahmawati