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Pengaruh Good Corporate Governance dan Profitabilitas terhadap Nilai Perusahaan Ratnajunita, Kristi; Setiyono, Taufiq Andre
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11533

Abstract

This research aims to empirically test the influence of Good Corporate Governance and Profitability on Company Value (Case Study of Pharmaceutical Companies Listed on the IDX 2019-2023). From the results of the Pharmaceutical Research and Manufactures of America (PhRMA) study, it is known that the availability of new medicines in Indonesia is only 9% of the 460 new medicines launched globally during 2012-2021, showing that the limitations of innovative medicines and medical devices have hampered people's access to the best treatment and found inconsistencies in research results measuring company value. The population in this study were pharmaceutical sub-sector companies registered on the IDX in 2019-2023, the sample method used a purposive sampling method, totaling 50 research samples. Based on the results of data processing carried out with the help of SPSS 27. There is a positive influence of the good corporate governance variable on company value, while there is an insignificant influence of the profitability variable on company value. Good corporate governance and profitability have a positive and significant effect on company value.
Pengaruh Literasi Keuangan, Gaya Hidup Hedonis dan Sikap Keuangan Pribadi Terhadap Perilaku Keuangan Pada Generasi Z di Kota Semarang Chasanah, Sofa Dwi; Setiyono, Taufiq Andre
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12760

Abstract

This study aims to examine the effect of financial literacy, hedonistic lifestyle, and personal financial attitudes on the financial behavior of Generation Z in Semarang City. The sample in this study consisted of active Accounting undergraduate students who belong to Generation Z and reside in Semarang City. The sampling technique used was purposive sampling. The type of data used in this study is quantitative, with primary data collected through questionnaires. The data analysis technique employed in this research is multiple linear regression analysis processed using SPSS. The results of the study show that financial literacy has a positive and significant effect on financial behavior, hedonistic lifestyle does not have a negative significant effect on financial behavior, and personal financial attitudes have a positive and significant effect on financial behavior. Simultaneously, all three variables significantly influence the financial behavior of Generation Z in Semarang.
PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN MANUFAKTUR Setiyono, Taufiq Andre; Izzaty, Khairina Nur
Applied Research in Management and Business Vol. 5 No. 2 (2025): Desember 2025
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v5i2.426

Abstract

High quality of earnings can be determine company value. This study aims to determine the effect of quality of earnings (which is includes the cash conversion ratio, operational profit margin, net profit margin, and price-to-earnings ratio) on the manufacturing company value at companies listed on Indonesia Stock Exchange (IDX) for the 2022-2024 period. The population in this study were manufacturing companies listed on the IDX, and 68 sample were selected using a purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS program. The results showed that the cash conversion ratio, net profit margin, and price-to-earnings ratio had a positive effect on company value, while operational profit margin had no significant effect.
Pengaruh Kapabilitas Inovasi, Modal Usaha, Diversifikasi Produk dan Pemahaman Akuntansi terhadap Keberlanjutan Bisnis UMKM Bidang Kuliner di Kota Semarang Yulia Intan Pratiwi; Taufiq Andre Setiyono
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10161

Abstract

This study aims to analyze the influence of innovation capability, venture capital, product diversification and accounting understanding on the sustainability of MSME businesses in Semarang City. The population of this study is MSME actors in the culinary field in Semarang City. The sample in this study was obtained using the Slovin formula, namely 331 MSMEs. This study is a quantitative study and was analyzed using the SPSS version 25 analysis tool. The results of the study indicate that innovation capability does not affect business sustainability. Venture capital has a significant positive effect on business sustainability. Product diversification has a significant positive effect on business sustainability. Accounting understanding has a significant positive effect on business sustainability.
Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Pada Perusahaan FMCG Yang Terdaftar di BEI Periode 2020-2025 Aurora Audreia Yuda; Taufiq Andre Setiyono
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.472

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen modal kerja yang diproksikan dengan Days Inventory Outstanding (DIO), Days Sales Outstanding (DSO), dan Days Payable Outstanding (DPO) terhadap profitabilitas yang diproksikan dengan Return on Assets (ROA) pada perusahaan Fast Moving Consumer Goods (FMCG) yang terdaftar di Bursa Efek Indonesia periode 2020–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 25 perusahaan dengan total 150 observasi. Data dianalisis menggunakan metode regresi data panel. Hasil penelitian menunjukkan bahwa Days Inventory Outstanding (DIO) berpengaruh negatif dan signifikan terhadap Return on Assets (ROA). Sementara itu, Days Sales Outstanding (DSO) dan Days Payable Outstanding (DPO) tidak berpengaruh signifikan terhadap Return on Assets (ROA). Secara simultan, DIO, DSO, dan DPO berpengaruh signifikan terhadap profitabilitas perusahaan. Implikasi penelitian ini menunjukkan bahwa perusahaan perlu mengelola modal kerja secara optimal, khususnya dalam pengelolaan persediaan, guna meningkatkan efisiensi operasional dan profitabilitas perusahaan.