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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Artificial Intelligence and Digital Business
Nur'aini, Fitri
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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PENGARUH PROFITABILITAS, STRUKTUR ASET, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING Nur'aini, Fitri; Hamid, Mudasetia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.796

Abstract

This study aims to analyze the influence of profitability, asset structure, and company size on company value with capital structure as an intervening variable. The population in this study is insurance sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample in this study includes 8 companies with a total of 40 research data. The sampling technique uses the purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis and path analysis with SPSS version 30. The results of this study conclude that profitability and asset structure do not have a significant effect on the value of the company, while the size of the company and capital structure have a significant effect on the value of the company. Profitability has a significant effect on capital structure, whereas asset structure and company size do not have a significant effect on capital structure. The results of the path analysis test stated that profitability had no effect on the company's value through the capital structure, while the company's asset structure and size had an effect on the company's value through the capital structure.
Analisis Ketahanan Geopolymer Foam Concrete terhadap Lingkungan Asam, Netral dan Basa dengan Variasi Foam Agent Nur'Aini, Fitri; Taveriyanto, Arie
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6789

Abstract

Penelitian ini bertujuan untuk menganalisis ketahanan Geopolymer Foam Concrete (GFC) berbasis fly ash kelas F terhadap paparan lingkungan dengan variasi lingkungan asam (pH 4), lingkungan netral (pH 7), dan lingkungan basa (pH 12) melalui pengaturan kadar foam agent, dimana sebanyak 18 benda uji silinder berukuran 15×30 cm disiapkan dan diuji menggunakan variasi foam agent 0% (tanpa foam), 1:15, dan 1:25 terhadap berat pasta geopolimer serta sistem aktivator NaOH 10 M dan Na₂SiO₃ pada rasio 1:2,5, kemudian mengevaluasi parameter slump flow untuk workability, perubahan massa setelah perendaman 28 hari sebagai indikator durabilitas, dan kuat tekan sebagai representasi performa mekanik, dimana hasil menunjukkan bahwa peningkatan kadar foam agent secara konsisten meningkatkan nilai slump flow dari 66 cm menjadi 76 cm dan 82 cm yang memenuhi klasifikasi Self-Compacting Concrete (SCC) kelas SF2–SF3, namun pada saat yang sama menyebabkan peningkatan porositas yang berdampak pada penurunan signifikan kuat tekan dari 43,63 MPa menjadi 18,80 MPa dan 10,73 MPa, serta memperbesar perubahan massa terutama pada lingkungan asam dengan degradasi tertinggi mencapai 8,84% pada variasi 1:25, sehingga variasi 1:15 dinilai memberikan keseimbangan paling optimal antara kemampuan alir, stabilitas dimensi, dan ketahanan mekanik untuk aplikasi konstruksi berkelanjutan pada kondisi lingkungan multi-pH.
Co-Authors Arie Taveriyanto, Arie Mudasetia Hamid