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Journal : Akuntansi'45

Pengaruh Likuidtas Terhadap Struktur Modal Dengan Rasio Akivitas Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Konstruksi Non Bangunan Periode 2018-2022 Fitriyani Fitriyani; Akhmadi Akhmadi
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1147

Abstract

This study aims to obtain emprical evidance of the effort of liquidity, activity on the company’s capital structure. The population used is the non-building construction sub-sector for the 2018-2022 period. The Sampling technique used is porposive sampling with certain criteria. So that 10 companies were obtained according to the criteria. Data analysis technique used in research include multiple linier regression analysys and path analysis. The result of the research test show that liquidity and activity have a significant impact on the capital structure of non-building cconstruction sub-sector companies. In addition, activity variables as intervening variables are able to mediate the relationship between liquidity and capital structure.  
Pengaruh Solvabilitas Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Intervening : (Studi Pada Subsektor Perusahaan Minyak dan Gas Bumi Yang Terdaftar Di Bursa efek Indonesia Periode 2017-2021) Fatiha Fani Anggraeni. S; Akhmadi Akhmadi
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1808

Abstract

During the Covid-19 pandemic in 2020, the oil and gas industry experienced decreased demand, decreased prices, and overproduction (although production decreased). Some oil companies themselves have reduced exploration, including stopping new oil drilling projects. When Covid-19 began to subside, the oil and gas industry again faced the next problem, namely post-pandemic. World oil demand is slowly increasing from a very low level and the impact is that the global economy is starting to return to normal. This research was conducted on the Oil and Gas Subsector in companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The data population is 17 companies and the sample used is 8 companies using purposive sampling method. The variables used in this study are the Solvency Ratio, and Firm Value and Profitability Ratio as intervening variables. The test was carried out by conducting a classical assumption test (normality, multicollinearity and heteroscedasticity) and path analysis test using the SPSS 25 application. The results obtained after conducting research are Solvability has no effect on Profitability, Profitability has no effect on Firm Value, Solvability has an effect on firm value and Profitability cannot mediate the influence between Solvability and Firm Value.