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All Journal Fokus Ekonomi Scientific Journal of Reflection : Economic, Accounting, Management and Business Majalah Ilmiah Bijak EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Akuntansi Barelang JURNAL SeMaRaK Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Management Accounting, Tax and Production Fokus Abdimas Jurnal Nusa Akuntansi
Ratnasari, Fina
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Pengaruh Struktur Modal, Kinerja Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan Choirunissa, Syifa; Ratnasari, Fina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1247

Abstract

The value of a company is a key indicator of its success and sustainability, often influenced by various internal factors such as capital structure, financial performance, and company size. This study aims to examine the effect of capital structure, financial performance, and company size on firm value. The research focuses on companies in the Consumer Non-Cyclicals sector, specifically the Food and Beverage subsector, listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach with a causal associative method was employed in this study. The data used are secondary in nature, consisting of financial reports obtained from the official IDX website (www.idx.co.id), IDN Financials, and the respective company websites. A total of 100 data points were selected using purposive sampling. The data were analyzed using multiple regression analysis, including descriptive statistics, panel regression model testing, classical assumption tests, and hypothesis testing. All data processing was conducted using EViews 13. The results indicate that capital structure, financial performance, and company size each have a significant effect on firm value. Furthermore, these three variables also simultaneously influence company value. The findings suggest that internal financial decisions and company scale play an essential role in determining firm valuation, providing useful insights for stakeholders and management in strategic planning.
Pengaruh Tax Avoidance, Agency Cost Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Kepemilikan Institutional Sebagai Variabel Moderasi Wulandari, Hana Dwi; Ratnasari, Fina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1264

Abstract

Firm value is a crucial indicator for investors as it reflects both the company’s performance and long-term competitiveness. Prior studies on the effects of tax avoidance, agency cost, and capital structure on firm value have shown inconsistent results, particularly regarding the role of institutional ownership in moderating these relationships. This study aims to examine the effect of tax avoidance, agency cost, and capital structure on firm value with institutional ownership as a moderating variable. The research uses a quantitative approach with panel data from 21 food and beverage companies listed on the Indonesia Stock Exchange during 2020-2023, resulting in 84 firm-year observations. Data were analyzed using panel regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA) assisted by EViews 13. The findings indicate that simultaneously, tax avoidance, agency cost, and capital structure affect firm value. Partially, tax avoidance and agency cost do not significantly influence firm value, while capital structure has a positive effect. Furthermore, institutional ownership strengthens the moderating effect on the relationship between tax avoidance and capital structure with firm value, but fails to moderate agency cost. These results highlight the importance of institutional ownership in enhancing governance and sustaining firm value in the consumer non-cyclical sector.
PENGARUH STRUKTUR MODAL, VOLUME PERDAGANGAN SAHAM DAN KAPITALISASI PASAR TERHADAP RETURN SAHAM Adrian, Muhammad; Ratnasari, Fina
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10062

Abstract

This study investigates the effect of capital structure, stock trading volume, and market capitalization on stock returns in the banking sub-sector. The research employs a quantitative method using secondary data analyzed through panel data regression over a five-year period from 2019 to 2023, with a sample of 47 banking companies. The analysis involves descriptive statistics, classical assumption testing, panel data regression model testing, and hypothesis testing using EViews 12. The findings reveal that capital structure, stock trading volume, and market capitalization each exert a significant partial effect on stock returns. Furthermore, these variables collectively influence stock returns, as demonstrated by the results of simultaneous testing. The coefficient of determination indicates that 47.81 percent of the variation in stock returns is explained by the variables studied, while the remaining 52.19 percent is attributed to other factors beyond the scope of this research. The study concludes that capital structure, stock trading volume, and market capitalization play an important role in shaping stock returns within the banking sub-sector.
Pengaruh Debt To Euqity Ratio, Earning Per Share , Dan Ukuran Perusahaan Terhadap Return Saham Pada Masa Penyesuian Evaluasi Berkala Dan Evaluasi Fast Entry Di Jakarta Islamic Index ( JII) Nursita, Meta; Ratnasari, Fina
JURNAL SeMaRaK Vol. 5 No. 3 (2022): JURNAL SeMaRaK
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/smk.v5i3.25055

Abstract

Penelitian ini bertujuan untuk menguji pengaruh debt to equity ratio, earnings per share, dan ukuran perusahaan terhadap return saham pada masa penyesuaian evaluasi berkala, dan evaluasi fast entry yang terdaftar di Jakarta Islamic Index (JII) periode 2017- 2021. Metode penelitian yang digunakan dalam penelitian ini adalah purposive sampling. Sampel dalam penelitian ini sebanyak 13 perusahaan yang terdaftar pada Jakarta Islamic Index (JII) periode 2017-2021. Teknik analisis data dimulai denga uji statistic deskriptif, kemudian dilanjutkan dengan uji multikolinieritas, uji keseluruhan model, uji kelayakan model regresi, serta uji hipotesis. Metode statistik yang digunakan adalah analisis regresi data panel. Hasil analisis dalam penelitian ini menunjukkan bahwa secara parsial debt to equity ratio tidak berpengaruh secara signifikan terhadap return saham, earnings per share berpengaruh secara signifikan terhadap return saham, dan ukuran perusahaan tidak berpengaruh secara signifikan terhadap Return Saham, serta secara simultan menunjukkan bahwa debt to equity ratio, earning per share, dan ukuran perusahaan berpengaruh secara signifikan terhadap Return Saham.
Co-Authors Adrian, Muhammad Ajimat, Ajimat Ambarwati Choirunissa, Syifa Doaly, Thom Deutmar Londo Hanna, Riska Haryoso, Gunung Subagyo Anom irfani choiriyah sukriawan Jamil, Siti Nur Aisi Isnen Nursita, Meta Puspita Handayani Putry, Santi Eka Rahma, Ayumi Rahmania, Dinda Raphael , Alexander Rifka, Ode Karmila Sanira, Marbella Umayah Umayah, Umayah Wenten, I Ketut Wulandari, Hana Dwi Yuliani, Ismi Zahira, Sarah