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All Journal Journal of Applied Science, Engineering, Technology, and Education Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal PKM Manajemen Bisnis Jurnal Multidisiplin Madani (MUDIMA) Sinergi Akademisi dan Masyarakat JISOSEPOL : Jurnal Ilmu Sosial Ekonomi dan Politik Jurnal Akuntansi dan Bisnis Krisnadwipayana
Ayu Puspitaningtyas
Fakultas Ekonomi Universitas Krisnadwipayana
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS GOOD CORPOTARE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Ayu Puspitaningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.271

Abstract

This study aims to analyse the effect of corporate governance as measured by the variables of the proportion of institutional ownership and the proportion of independent members of the board of commissioners meeting on the company financial performance as measured by return on assets (ROA) and return on equity (ROE).The population used in this study is an agriculture company listed on the Indonesia Stock Exchange during 2017-2021. Sampling technique used in this research is purposive sampling method and obtained 30 samples. This study uses secondary data from annual reports obtained from Indonesia Stock Exchange (BEI) in the period 2017-2021. The method of analysis used to analyze data is multiple regression. Based on the results of hypothesis testing in this study, it is evident that (1) the proportion of institutional ownerships has a negative and significant effect on the ROA. (2) the proportion of independent members of the board of commissioners positively and significant affects the ROA. (3) the proportion of institutional ownerships has a negative and significant effect on the ROE. (4) the proportion of independent members of the board of commissioners positively and doesn’t significant affects the ROE..
ARUS KAS DAN KESULITAN KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR COAL MINING YANG TERDAFTAR DALAM IDX SCM LIQUID DI BURSA EFEK INDONESIA PERIODE 2017 – 2021) Ayu Puspitaningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.308

Abstract

The study evaluates the influence of cash flow on the financial distress of company under study is caol mining sector listed enterprises on IDXSCM Liquid in the Indonesia stock market from 2017 to 2021. We use the data collected from the financial statements of 4 company enterprises listed on the IDX SCM Liquid from 2017 to 2021 in the idx database. The quantile regression method was employed to analyze the effect of cash flow on the financial distress of listed coal mining subsector companies. The results show that the cash flow from operating activities and the cash flow from financial activities have negative relationships with financial distress. However, the cash flow from investing activities has a positive relationship. Based on experimental results, the study proposes some recommendations on cash flow forecasting, building an optimal budget model to help business managers have appropriate cash flow management policies to reduce the risk of financial distress .
MODEL FIRM VALUE PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2023 Ayu Puspitaningtyas
JISOSEPOL: Jurnal Ilmu Sosial Ekonomi dan Politik Vol. 3 No. 2 (2025): JISOSEPOL : Jurnal Ilmu Sosial Ekonomi dan Politik, Edisi Juli-Desember 2025
Publisher : Samudra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61787/rdv2dr16

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Free Cash Flow, Net Gearing Ratio, dan Tingkat Suku Bunga terhadap nilai perusahaan pada sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2023. Nilai perusahaan dalam penelitian ini diproyeksikan dengan menggunakan rasio Price Earning Ratio (PER). Latar belakang penelitian ini didasarkan pada adanya inkonsistensi hasil penelitian sebelumnya mengenai faktor-faktor yang mempengaruhi nilai perusahaan. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan metode analisis regresi data panel. Sampel dalam penelitian ini terdiri dari 14 perusahaan sektor teknologi yang dipilih menggunakan teknik purposive sampling. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan serta data suku bunga dari Bank Indonesia. Analisis data dilakukan dengan menggunakan uji statistik deskriptif, uji asumsi klasik, serta uji regresi panel dengan pendekatan Fixed Effect Model (FEM), yang dipilih melalui uji Chow, Hausman, dan Lagrange Multiplier. Hasil penelitian menunjukkan bahwa secara simultan Free Cash Flow, Net Gearing Ratio, dan Tingkat Suku Bunga berpengaruh signifikan terhadap nilai perusahaan. Secara parsial, Free Cash Flow berpengaruh positif dan signifikan terhadap nilai perusahaan, Net Gearing Ratio berpengaruh negatif dan signifikan, sementara Tingkat Suku Bunga tidak menunjukkan pengaruh yang signifikan.
Co-Authors Adi, Diva Alqamara, Alqamara Apif, Muhamad Arief Rachmawan Assegaf Arry Dwi Syahputra Dhistianti Mei Rahmawantari Diajeng Reztrianti Fajar Cahyo Utomo Farah, Sevia Gustinya, Diana Guswandi, Guswandi Guswandi, Guswandi Herbayu, Tatag Loen, Mishelei Luqman Hakim Maulana, M. Kausar Mellynia Tari Andini Merlizha Genzia Manuhutu Mery Dwi Syavira Muhammad Harri Muhammad Shiddiq Muhammad Shiddiq NIA WATI Rejeki, Dewi Resya, Dinda Rosdiana Rosdiana Rosdiana Rosdiana Safrianto, Arief Syaf Saleh, Nino Nopriandi Santika, Syania Wanialisa, Mery Yuaniko Paramitra Zain, Yuli