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All Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Bijak, Abdillah
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Economics, Econometrics & Finance

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PENGARUH PERPUTARAN KAS, PIUTANG, DAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN Bijak, Abdillah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.911 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.882

Abstract

The purpose of the research is to examine Cash Turnover, Receivable Turnover and Inventory Turnover simultaneously have a significant effect on profitability on property and real estate companies listed on the Indonesia Stock Exchange in 2015-2017. This research is a study using purposive sampling technique in determining samples that produce 34 sample companies. The analytical model used in this study is multiple linear regression models. The results of the study show that Cash Turnover, Receivable Turnover, and Inventory Turnover simultaneously affect Profitability can be seen from the significance amounting to 0.033 and Cash Turnover partially has an influence on profitability seen from the significance value of 0.004 while Receivable Turnover of the significance value is 0.609 and Inventory Turnover the significance value of 0.674 partially has no effect on Profitability.
Pengaruh Tingkat Kesehatan Bank Terhadap Firm Value Dengan CSR Expenditure Sebagai Variabel Moderasi Bijak, Abdillah; Soemantri, Roebiandini; Soenaria, Syaiful Rahman
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2063

Abstract

This research investigates the influence of various financial variables on Bank Health Level on Company Value (PBV) with CSR Expenditure as a moderating variable in the context of the banking industry in Indonesia. The research method used in this research is descriptive and verification research, while the sampling technique used is non-probability sampling with a purposive sampling method, the sample for this research is 26 companies. This research identifies Non-Performing Loans (NPL) and Return on Assets (ROA) as factors that influence Price to Book Value (PBV). Then CSR Expenditure can moderate the Non-Performing Loan (NPL), Loan Deposit Ratio (LDR), and Good Corporate Government (GCG) variables on price-to-book value (PBV). Simultaneously, the results of the F test show that collectively these variables have a significant effect on Price to Book Value (PBV), and CSR Expenditure is an important factor that contributes positively to Price to Book Value (PBV), which can be concluded that CSR policy is very capable strengthening company performance in increasing stakeholder perception and trust which is reflected in increasing company value.
Co-Authors Roebiandini Soemantri, Roebiandini Soenaria, Syaiful Rahman