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Lukman Effendy
Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia
Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening Cahya Suryani; Lilik Handajani; Lukman Effendy
E-Jurnal Akuntansi Vol 30 No 7 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i07.p18

Abstract

This study aims to analyze the factors that affect Company Value by using profitability as an Intervening Variable. The research data was obtained from the annual financial statements of the banking sub-sector companies listed on the Indonesia Stock Exchange in 2016 to 2018. Data analysis used path analysis techniques. The analysis shows that the intellectual capital variable measured by VAICTM has no effect on profitability that is proxied by ROE and the value of the company is measured using the total amount of assets, this is because there are still many companies that do not pay attention to intellectual capial on their companies, companies tend to pay more attention tangible assets while Good corporate governance which is proxied by the number of audit committees only has a significant effect on firm value while profitability (ROE) has a significant effect on firm value. Keywords: Company Value; Profitability; Intellectual Capital; Good Corporate Governance.
Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar di BEI Khayyit Khalil Ridho; Lukman Effendy; Robith Hudaya
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p17

Abstract

CSR is basically very important to be applied to companies. The company's CSR activities will have a positive impact because companies that implement CSR activities will be able to attract the attention of consumers so that they can influence the company's image to consumers. The aim of the study is to determine the effect of CSR on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) by using ROA, ROE, and NPM as a proxy for financial performance. The method used to select the sample was purposive sampling, with a total sample of 131 manufacturing companies. The analysis used is simple linear regression. The results of the study are that CSR has a significant positive effect on ROA and ROE, but CSR has no effect on NPM. Keywords: Corporate Social Responsibility (CSR); Return on Asset (ROA); Return on Equity (ROE); Net Profit Margin (NPM)
Co-Authors Cahya Suryani Khayyit Khalil Ridho Lilik Handajani Robith Hudaya