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PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Wenny Claudia; Agustin Ekadjaja
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Jurnal Akuntansi

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AbstractThe purpose of this research is to get the empirical proof whether or not variables of managerial ownership, institutional ownership, investment decisions, financing decisions, and profitability, either partially or simultaneously, have significant impacts on the value of manufacturing firm listed on the Indonesia Stock Exchange in period 2010-2012. This research was conducted by means of multiple regression linear analysis with the help of a computer programme of SPSS version 20.0. With a 95% confidence level, the result of this research conducted partially from 2010 to 2012 is that managerial ownership had significant impacts on firm value, institutional ownership had no significant impacts on the firm value, investment decisions had significant impacts on firm value, financing decisions had no significant impacts on firm value, and profitability had significant impacts on firm value. While conducted simulatenously, the result shows that variables of managerial ownership, institutional ownership, investment decisions, financing decisions, and profitability significantly impacted the firm value. It is reccommended that, for the next research, more independent variables and research samples be used and a longer period be needed as well.Keywords : Managerial Ownership, Institutional Ownership, Investment Decisions, Financing Decisions, Profitability, Firm Value

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Wenny Claudia; Agustin Ekadjaja
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v13i02.1159

AbstractThe purpose of this research is to get the empirical proof whether or not variables of managerial ownership, institutional ownership, investment decisions, financing decisions, and profitability, either partially or simultaneously, have significant impacts on the value of manufacturing firm listed on the Indonesia Stock Exchange in period 2010-2012. This research was conducted by means of multiple regression linear analysis with the help of a computer programme of SPSS version 20.0. With a 95% confidence level, the result of this research conducted partially from 2010 to 2012 is that managerial ownership had significant impacts on firm value, institutional ownership had no significant impacts on the firm value, investment decisions had significant impacts on firm value, financing decisions had no significant impacts on firm value, and profitability had significant impacts on firm value. While conducted simulatenously, the result shows that variables of managerial ownership, institutional ownership, investment decisions, financing decisions, and profitability significantly impacted the firm value. It is reccommended that, for the next research, more independent variables and research samples be used and a longer period be needed as well.Keywords : Managerial Ownership, Institutional Ownership, Investment Decisions, Financing Decisions, Profitability, Firm Value

The Ability of Company Performance and Accrual Components to Predict Future Cash Flows Diah Saraswati; Agustin Ekadjaja
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2350

Financial information is essential for stakeholders as a basis for making economic decisions. Cash flow is a crucial indicator that enables stakeholders to evaluate a company's ability to sustain future operational activities. This study aims to examine the effects of net income, changes in accounts receivable, and changes in accounts payable on future cash flows. This study employs a quantitative research approach using a purposive sampling method based on a population of publicly listed companies in the Consumer Non-Cyclicals sector. The data are analyzed using panel data regression with the assistance of the E-Views application. The results indicate that net income and changes in accounts receivable have a significant effect on future cash flows, whereas changes in accounts payable do not have a significant effect. Simultaneously, the three variables significantly influence future cash flows. These findings confirm that future cash flows are primarily influenced by company performance and accrued income rather than accrued expenses.

The Effect of Profitability, Liquidity, and Leverage on Financial Distress in Property and Real Estate Companies Listed on the IDX Adania Azzahra; Agustin Ekadjaja
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2390

This study examines the effect of profitability, liquidity, and leverage on the probability of financial distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Employing a quantitative approach with a causal design, this study uses secondary data drawn from annual and financial reports of 75 companies, yielding 225 panel observations. Financial distress is measured using the modified Altman Z-Score, transformed into a binary dummy variable, while profitability is proxied by Return on Assets (ROA), liquidity by the Current Ratio (CR), and leverage by the Debt-to-Assets Ratio (DAR). The data are analysed using binary logistic regression with panel data, estimated via EViews 10. The results reveal that profitability has a significant negative effect on financial distress, confirming that higher asset returns reduce distress risk. Liquidity also exerts a significant negative effect, indicating that adequate current assets protect companies from short-term payment failure. In contrast, leverage has a significant positive effect, demonstrating that a greater reliance on external debt amplifies financial vulnerability. Collectively, the three variables explain 55.96% of the variation in financial distress probability, with an overall model prediction accuracy of 87.56%. These findings provide practical guidance for management, investors, and regulators in assessing financial health risks within Indonesia's property and real estate sector.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PERUSAHAAN DAGANG UNTUK SMA Agustin Ekadjaja; Tirza Meydwi; Devinia Renata
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.19571

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini merupakan wujud nyata Tri Dharma Perguruan Tinggi dalam aspek pengabdian melalui kontribusi edukatif bagi komunitas pendidikan. Program pelatihan ditujukan untuk mengenalkan siswa SMA pada dasar-dasar akuntansi, khususnya penyusunan laporan keuangan perusahaan dagang. Tujuan pelaksanaan kegiatan ini adalah untuk menumbuhkan literasi finansial sejak dini sekaligus membekali keterampilan praktis yang relevan dan mudah dipahami dengan dunia usaha. Pelatihan dilakukan secara tatap muka dengan pendekatan interaktif yang menggabungkan teori, studi kasus sederhana, dan praktik penggunaan alat-alat secara langsung. Materi pelatihan disusun secara sistematis dan terstruktur sesuai dengan standar akuntansi. Penyampaian materi juga dilakukan secara bertahap agar lebih mudah dipahami, menekankan keterkaitan pencatatan transaksi dengan laporan laba rugi, neraca, dan aliran nilai dagang. Pengemasan materi pada pelatihan ini merupakan hal yang krusial mengingat peserta pelatihan merupakan siswa SMA dan belum pernah mendapatkan pembekalan terkait akuntansi sebelumnya. Kegiatan diawali dengan pelaksanaan koordinasi dengan sekolah untuk menyesuaikan kebutuhan siswa dengan penekanan fokus pada penguatan literasi akuntansi dan pemanfaatan solusi digital sederhana. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman laporan keuangan, keterampilan analisis, serta sikap teliti dan sistematis dalam mengelola data akuntansi. Kata Kunci : Pelatihan Akuntansi Dasar, Laporan Keuangan; Perusahaan Dagang, Praktik Penyusunan LaporanKeuangan, Keterampilan Analisis Finansial. Abstract This Community Service (PKM) activity is a tangible manifestation of the Tri Dharma of Higher Education in the aspect of service through educational contributions to the educational community. The training program is aimed at introducing high school students to the basics of accounting, especially the preparation of financial statements of trading companies. The purpose of this activity is to foster financial literacy from an early age while equipping practical skills that are relevant and easy to understand with the business world. The training is conducted face-to-face with an interactive approach that combines theory, simple case studies, and hands-on use of tools. The training materials are systematically arranged and structured in accordance with accounting standards. The delivery of material is also carried out in stages to make it easier to understand, emphasizing the relationship between transaction recording and income statements, balance sheets, and trade value flows. The packaging of materials in this training is crucial considering that the trainees are high school students and have never received debriefing related to accounting before. The activity began with coordination with schools to adjust student needs with an emphasis on strengthening accounting literacy and the use of simple digital solutions. The results of this activity show an increase in understanding of financial statements, analytical skills, and a thorough and systematic attitude in managing accounting data. Keywords: Basic : Accounting Training, Financial Reports; Trading Companies, Report Preparation Practices Financial Analysis Skills.

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