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PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Hawa, Siti; Parlindungan Dongoran; Tita Safitriawati
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/xs1a9108

This research aims to determine the effect of leverage, company size and liquidity on company value with dividend policy as a moderating variable. This research uses a quantitative approach with secondary data through company financial reports and public reports on the Indonesia Stock Exchange. The research population consists of mining companies listed on the Indonesia Stock Exchange for 2018-2022 with a total of 47 companies. The number of samples in this research was 19 companies obtained through the purposive sampling method. The analysis method used includes descriptive statistical data analysis, panel data, verification statistics, and moderated regression analysis, using the Eviews 12 analysis tool. The partial research results show that leverage, company size and liquidity variables influence company value. Other results, the results of moderate testing show that dividend policy is unable to moderate the influence of leverage and company size on company value, while dividend policy can moderate the influence of leverage on company value.

The Effect Of Capital Expenditure On Financial Performance With Good Corporate Governance As A Moderating Variable Made Susilawati; Parlindungan Dongoran; Tita Safitriawati; Siti Hawa; Neneng Widayati
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.1077

This research is quantitative with an explanatory approach, namely an approach that has a fulcrum in previous research. The data used in this research is primary, which the researcher obtained from the annual report of the National Statistics Agency from 2015 to 2024. The data that the researcher obtained was analyzed using the smart PLS 4.0 analysis tool. The result in this article shows that the Capital Expenditure variable can have a positive relationship and an insignificant influence on Company Performance because the P-values are positive and below the 0.05 significance level, namely 0.063. These results are inconsistent with the second study. These results indicate no positive relationship between regional Capital Expenditure and good regional Financial Performance. Other relevant factors include Good Corporate Governance, Regional Original Income, etc. The second hypothesis in this article also shows a positive but insignificant relationship because the P-values are at 0.051, less than 0.05. Based on this, it can be concluded that this article's first and second hypotheses cannot be accepted.

Pengaruh Current Ratio, Return on Equity, Debt to Equity Ratio dan Earning per Share terhadap Return Saham Riska Apriyanti; Tita Safitriawati; Yosi Safri Yetmi
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 2 (2025): Juni: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i2.773

This study aims to examine in depth the influence of financial variables consisting of Current Ratio (CR), Return on Equity (ROE), Debt to Equity Ratio (DER), and Earning per Share (EPS) on Stock Returns in primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. This study uses a quantitative approach by utilizing secondary data in the form of annual reports published through the official websites of each company and the Indonesia Stock Exchange page, so that the data used can be accounted for its validity. Sample selection was carried out through a purposive sampling technique with certain criteria resulting in 15 sample companies with a total of 75 observation data which were then analyzed using Eviews 13 statistical software. The analysis focused on partial and simultaneous relationships between variables to determine how much each factor contributed to the movement of Stock Returns. The results showed that the Current Ratio had no significant effect on Stock Returns with a probability value of 0.4079, so that company liquidity in the short term was not a major determining factor for investors. Return on Equity also did not show a significant effect with a probability value of 0.2591, indicating that the company's efficiency in generating profits from shareholder equity has not been a consistent benchmark for investment returns. Conversely, the Debt to Equity Ratio was shown to have a significant negative effect on Stock Returns with a probability value of 0.0053, meaning that the higher the company's leverage level, the greater the risk borne, thus implying a decrease in investor interest and a decrease in returns. Earnings per Share also did not have a significant effect on Stock Returns with a probability value of 0.2989, indicating that although EPS is one of the fundamental indicators, in the context of this research period its effect was inconsistent on the returns received.

The Effect Of Capital Expenditure On Financial Performance With Good Corporate Governance As A Moderating Variable Made Susilawati; Parlindungan Dongoran; Tita Safitriawati; Siti Hawa; Neneng Widayati
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.1077

This research is quantitative with an explanatory approach, namely an approach that has a fulcrum in previous research. The data used in this research is primary, which the researcher obtained from the annual report of the National Statistics Agency from 2015 to 2024. The data that the researcher obtained was analyzed using the smart PLS 4.0 analysis tool. The result in this article shows that the Capital Expenditure variable can have a positive relationship and an insignificant influence on Company Performance because the P-values are positive and below the 0.05 significance level, namely 0.063. These results are inconsistent with the second study. These results indicate no positive relationship between regional Capital Expenditure and good regional Financial Performance. Other relevant factors include Good Corporate Governance, Regional Original Income, etc. The second hypothesis in this article also shows a positive but insignificant relationship because the P-values are at 0.051, less than 0.05. Based on this, it can be concluded that this article's first and second hypotheses cannot be accepted.

Simple Digital-Based Financial Bookkeeping Training to Improve the Quality of Village Cash Reports Rika Lidyah; Liestyowati; Tita Safitriawati; Parlindungan Dongoran; Asramid Yasin
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.4226

Penyaluran Dana Desa secara besar-besaran menuntut akuntabilitas dan transparansi yang tinggi dalam pengelolaan keuangan di tingkat desa. Mitra layanan, Pemerintah Desa [Nama Desa Negara Bagian/Lokasi Mitra], menghadapi tantangan signifikan terkait kualitas pelaporan keuangan, yang seringkali ditandai dengan perbedaan data antara catatan kas harian dan laporan bulanan, keterlambatan dalam penyusunan laporan, dan kerentanan terhadap kesalahan pencatatan manual. Masalah-masalah ini menghambat proses audit, verifikasi oleh Badan Konsultatif Desa (BPD), dan berdampak pada kecepatan penyerapan anggaran untuk kegiatan pembangunan desa. Solusi yang ditawarkan adalah Pelatihan Pembukuan Keuangan Berbasis Digital Sederhana menggunakan [Aplikasi/Platform Sederhana Negara Bagian, misalnya: Microsoft Excel atau Aplikasi Keuangan Sederhana] yang disesuaikan dengan kebutuhan pelaporan desa. Metode implementasinya meliputi penilaian kebutuhan, pelatihan praktik intensif, pendampingan praktis, dan evaluasi dampak. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman tim manajemen keuangan desa (bendahara dan sekretaris) mengenai prinsip-prinsip akuntansi dasar dan, yang lebih penting, peningkatan kecepatan (efisiensi waktu) dan akurasi (meminimalkan kesalahan manusia) dalam menyusun Laporan Realisasi Anggaran Kas Desa. Keberhasilan program ini berkontribusi langsung pada peningkatan kualitas Laporan Kas Desa, mendukung Tata Kelola Pemerintahan yang Baik di tingkat lokal, dan memastikan bahwa Dana Desa dapat dimanfaatkan secara optimal dan akuntabel.

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