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All Journal Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Journal of Innovation in Business and Economics Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ekuivalensi Jurnal Inovasi Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Dwiarso Utomo
Faculty Of Economics And Business, Universitas Dian Nuswantoro, Semarang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences

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Journal : JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

 1 
RELEVANSI KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Muchamad Aprillia Salas; Anna Sumaryati; Dwiarso Utomo
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 1 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.957 KB) | DOI: 10.56696/jaka.v2i1.5153

Abstract

ABSTRACTFirm value is the investor's perception of the company's success associated with the stock price. Several things that affect firm value include managerial share ownership and profitability. This study aims to analyze the effect of managerial ownership and profitability on firm value. The population of this research is all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The sample was chosen using  purposive sampling method. The data analysis technique used in this research is descriptive statistical tests and multiple linear regression. The results showed that managerial ownership and profitability were proven to have a significant effect on firm value.Keywords: managerial ownership; profitability; firms value ABSTRAKNilai perusahaan merupakan persepsi investor terhadap keberhasilan perusahaan yang dikaitkan dengan harga saham. Beberapa hal yang mempengaruhi nilai perusahaan antara lain kepemilikan saham manajerial dan profitabilitas. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial dan profitabilitas terhadap nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 sampai 2019. Pengambilan sampel dilakukan dengan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah uji statistik deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan profitabilitas terbukti berpengaruh signifikan terhadap nilai perusahaan.Kata Kunci: Kepemilikan Manajerial; Profitabilitas: Nilai Perusahaan.ABSTRACTFirm value is the investor's perception of the company's success associated with the stock price. Several things that affect firm value include managerial share ownership and profitability. This study aims to analyze the effect of managerial ownership and profitability on firm value. The population of this research is all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The sample was chosen using  purposive sampling method. The data analysis technique used in this research is descriptive statistical tests and multiple linear regression. The results showed that managerial ownership and profitability were proven to have a significant effect on firm value.Keywords: managerial ownership; profitability; firms value ABSTRAKNilai perusahaan merupakan persepsi investor terhadap keberhasilan perusahaan yang dikaitkan dengan harga saham. Beberapa hal yang mempengaruhi nilai perusahaan antara lain kepemilikan saham manajerial dan profitabilitas. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial dan profitabilitas terhadap nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 sampai 2019. Pengambilan sampel dilakukan dengan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah uji statistik deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan profitabilitas terbukti berpengaruh signifikan terhadap nilai perusahaan.
PERAN MODERASI UKURAN PERUSAHAAN PADA HUBUNGAN PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN PENGUNGKAPAN CSR Anindyafebi Tanara; Zaky Machmuddah; St. Dwiarso Utomo
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8290

Abstract

This research was conducted at the intention of observing and measuring the result of profitability, liquidity and leverage on CSR and company size as a moderating variable. The population taken was 29 manufacturing corporation in the food and beverage area recorded on the IDX in 2018-2021. The sample selection category applied purposive sampling, with a total of 116 samples tested using WarpPLS 7.0 as a research tool. Independent variables include profitability, liquidity, and leverage whereas the dependent variable include CSR and company size as moderating variables. The research results show that ROA and DER have a notable impact on the corporate social explanations. Meanwhile, CR has no impact on the explanation of CSR. Company size could strengthen ROA, CR, and DER in CSR disclosure. 
Co-Authors Anindyafebi Tanara Anna Sumaryati Bambang Minarso, Bambang Dedi Kurniadi Fuad Fuad Hayu Wikan Kinasih Jesica Viranco Intan Miranda Kusni Ingsih Machmuddah, Zaky Melati Oktafiyani Muchamad Aprillia Salas Naela Mardlotillah Nila Tristiarini Tiwi Jiarni Yashinta Putri Wijayanti Yulita Setiawanta