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All Journal Jurnal Ekonomi Akuntansi Krida Wacana JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Bina Akuntansi Jurnal Bakti Masyarakat Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Paradigma Akuntansi Economic Reviews Journal Prosiding Seri Seminar Nasional Edunity: Kajian Ilmu Sosial dan Pendidikan Journal of Sustainable Community Service International Journal of Application on Economics and Business International Journal of Economic Research and Financial Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Serina Abdimas
Liana Susanto
Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Public Health Social Sciences Other

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Determinants of Firm Value in The Mining Sector: The Role of Profitability, Capital Structure, and Liquidity Sephia Angela Yosephine; Liana Susanto
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 5 No. 6 (2026): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v5i6.526

Abstract

Determinants of Firm Value in The Mining Sector: The Role of Profitability, Capital Structure, and Liquidity” This study aims to analyze the effects of profitability, capital structure, and liquidity on firm value in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Firm value is proxied by Price-to-Book Value (PBV), profitability is proxied by Return on Assets (ROA), capital structure is proxied by Debt-to-Equity Ratio (DER), and liquidity is proxied by Current Ratio (CR). This research applies a quantitative approach using secondary data obtained from the companies’ annual financial statements. The sample was selected using a purposive sampling method based on predetermined criteria, resulting in 11 companies with a total of 55 observations after excluding outliers. The data were analyzed using panel data regression with the assistance of EViews 13. The results show that profitability has a positive and significant effect on firm value. Meanwhile, capital structure and liquidity have no significant effect on firm value. These findings indicate that a company’s ability to generate profits is a more important consideration for investors than its level of debt usage or its ability to meet short-term obligations. Therefore, mining sector companies are expected to improve profitability through effective and efficient asset management in order to increase firm value.
PROFITABILITY, CAPITAL STRUCTURE, AND LIQUIDITY AS DETERMINANTS OF FINANCIAL DISTRESS IN CONSUMER NON-CYCLICALS Nicholas Kevin; Liana Susanto
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.207-216

Abstract

This study’s purpose is to analyze the effect of profitability, capital structure, and liquidity on financial distress among consumer non-cyclicals sector firms listed on the BEI during 2022–2024. The urgency of this study lies in the strategic role of consumer non-cyclicals companies in providing basic needs, yet still facing post-pandemic challenges such as rising raw material costs, fluctuating consumer purchasing power, and global supply chain uncertainty. Theoretically, financial variables such as profitability, capital structure, and liquidity are considered essential predictors of potential bankruptcy. This research applies a quantitative design using secondary data from 64 company observations, analyzed with IBM SPSS Statistics 31. The outcome indicates that both liquidity and profitability contribute significantly to lowering financial distress, while capital structure shows no significant effect. This indicates that firms with higher Return on Assets (ROA) and Current Ratio (CR) tend to have higher Z-Scores, reflecting stronger financial health. Conversely, Capital Structure (DER) cannot serve as a reliable predictor since its effect is inconsistent across firms. In conclusion, the key factors strengthening financial resilience in consumer non-cyclicals companies are profitability and liquidity, while capital structure plays a relatively weak role.
Analisis Determinan Keputusan Revaluasi Aset Tetap pada Perusahaan Subsektor Batubara Vanessa Anastasia Nugraha; Liana Susanto
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5193

Abstract

Penelitian ini dilakukan dalam rangka mendapatkan bukti empiris tentang pengaruh intensitas aset tetap, leverage, dan liquidity terhadap revaluasi aset tetap pada perusahaan batubara yang terdaftar di BEI periode 2020-2022. Sampel dipilih dengan teknik purposive sampling, dengan data valid yang diperoleh adalah 93 perusahaan. Teknik yang diterapkan dalam mengolah data adalah analisis regresi logistik yang didukung oleh program SPSS, serta Microsoft Excel. Temuan penelitian ini mengungkapkan bahwa intensitas aset tetap, leverage, dan liquidity memiliki pengaruh yang tidak signifikan terhadap revaluasi aset tetap. Temuan penelitian ini mengimplikasikan bahwa perusahaan perlu melakukan penilaian menyeluruh terhadap faktor-faktor selain intensitas aset tetap, leverage, dan liquidity sebelum memutuskan untuk melakukan revaluasi aset tetap. Hal ini akan membantu perusahaan memaksimalkan manfaat dari revaluasi aset tetap dan mengurangi risiko penurunan nilai aset di masa depan.
Co-Authors Albert Albert Alberto, Metio Amin Wijoyo Ariedina Ariedina Artina, Radinka Kaisya Aryanto, Reviena Averina, Gracia Christie, Tiara Dewi Amalia Fahrulroji, Maulida Muthokharoh Fedora, Jessica Felixianto Rozali Fergusen , Alex Harsono, Serena Beatrice Heavenly, Felicia Tyrenz Henny Wirianata Henny Wirianata Henny Wirianata, Viriany, Himawan, Joenardi Hollyana Hariputeri Jeremy, Viriany Julia Angelica Wijaya Klaudia Julindra Klaudia Julindra Lawinata, Karen Levina Clarinda Clarinda Luh Gde Tiara Ary Putri Marvellyn, Marvellyn May, Florencia Mega Augustine Merry Susanti Monica Wulan Martsia Paninggar Muliawan, Leandro Keefe Arie Natasha Claudia Darmawan Nicholas Nicholas Kevin Oktaviani, Klarisa Prawira, Antony Pricilia, Shierly Regine Chandra Richardson, Nicholas Riyanto, Vanessa Josephine Sasmita, Jonathan Savero, Davin Sephia Angela Yosephine Shierly Pricilia Sofia Prima Dewi Sofia Prima Dewi Sofian, Stephanie Chrystella Song, William Sufiyati Sufiyati Sufiyati Sugihwan, Bryan Adithya Suryanata, Sherina Syanti Dewi Tanujaya, Cindy Timothy Brian Kurniawan Valencia, Hilary Larissa Vanessa Anastasia Nugraha Varella, Josephine Isabel Viorenstia Nery Viriany widjaja, chelsya Wijayanty, Alexandra Dewi Williem, Kevin Yanti Yanti Yanti Yanti Yanti Yanti Yapriansen, Jonathan Natanael Yonata, Patricia Nikita Zebua , Lydia Patricia