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All Journal ProBank: Jurnal Ekonomi dan Perbankan PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) JURNAL AKUNTANSI DAN BISNIS Jurnal Social Society
Hudi Kurniawanto
Doctor In Accounting, Faculty Of Economics, Universitas Slamet Riyadi, Surakarta, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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ENTERPRISE RISK MANAGEMENT AND FIRM VALUE: EVIDENCE FROM STATE-OWNED ENTERPRISE IN INDONESIA Hudi Kurniawanto; Rispantyo; Krisna Puji Rahayu
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2022: PROCEEDINGS ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide empirical evidence of the influence of enterprise risk management on firm value. This study also uses leverage and profitability as control variables. The research population is State-Owned Enterprises listed on the Indonesia Stock Exchange in 2020-2021. The sampling method used is the purposive sampling method, the number of samples according to the criteria of 40 annual reports. The data analysis tool used in this research is multiple linear regression analysis. The results of this study prove that enterprise risk management has a significant positive effect on firm value while leverage and profitability do not affect firm value.Keywords: Enterprise Risk Management, Leverage, Profitability, Firm Value, Indonesia Stock Exchange
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi (Bukti Empiris pada Perusahaan BUMN yang Terdaftar di BEI Periode Tahun 2021-2024) Khariesma Putri Marisa; Hudi Kurniawanto
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v10i1.2005

Abstract

This study aims to examine and analyze the effect of financial performance on company value and to examine the role of Good Corporate Governance (GCG) as a moderating variable in this relationship. The objects of this study are state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) in the period 2021–2024, with a population of 27 companies. The sampling technique used is purposive sampling. Based on these criteria, a sample of 19 companies was obtained. This study uses quantitative data, with the data source being secondary data. The data analysis in this study uses simple linear regression analysis to test the first hypothesis and multiple linear regression analysis using moderation regression analysis (MRA) to test the second hypothesis. The results of the study on the first hypothesis using simple linear regression analysis indicate that financial performance projected by Return on Assets (ROA) has a significant influence on company value, while Good Corporate Governance (Independent Commissioners) does not moderate the relationship between Financial Performance Return on Assets and Company Value.
ANALISIS KINERJA KEUANGAN PADA KOPERASI PONDOK PESANTREN (KOPONTREN) WALISONGO DI KOTA SRAGEN Gita Puspitasari; Rispantyo Rispantyo; Hudi Kurniawanto
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1703

Abstract

The purpose of this study is to analyze the financial performance of Kopontren Walisongo in Sragen City from 2018 to 2021 based on the analysis of capital aspects, productive asset quality aspects, liquidity aspects, independence and growth aspects; and to determine the overall condition of Kopontren Walisongo in Sragen City from 2018 to 2021. The technique used in analyzing the data is descriptive analysis guided by the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number:06/Per/Dep.6/ IV/2016. The variables studied are financial performance, namely capital aspects, productive asset quality aspects, liquidity aspects, independence and growth aspects. The data source used in this study comes from secondary data, namely the Annual General Meeting of Walisongo Islamic Boarding School (RAT) from 2018 to 2021. The results obtained from this study from the capital aspect obtained a score of 70,0 (fairly healthy), the quality aspect of productive assets obtained a score of 89,5 (healthy), the liquidity aspect obtained a score of 70,8 (fairly healthy), the independence and growth aspect obtained a score of 77,5 (fairly healthy). Overall, Walisongo Islamic Boarding School is categorized as Fairly Healthy because the average score obtained is 78.8. The Operating Surplus (SHU) from 2018 to 2021 is Rp.122.190.700; Rp.182.062.459; Rp.185.774.017; Rp.175.287.915. The conclusion obtained from this study is that the financial performance of the Walisongo Islamic Boarding School Cooperative (Kopontren) in Sragen City is quite healthy even though it experienced a decline in Operating Surplus (SHU).
Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen terhadap Nilai Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2021–2024 Diah Retno Wati; Hudi Kurniawanto
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1248

Abstract

Nilai perusahaan merupakan indikator penting bagi investor dalam menilai kinerja dan prospek perusahaan, khususnya pada sektor pertambangan yang memiliki karakteristik padat modal, risiko tinggi, dan fluktuasi pasar yang kuat. Oleh karena itu, penelitian ini bertujuan menganalisis pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Nilai perusahaan diproksikan dengan Price to Book Value (PBV), keputusan investasi dengan Price Earning Ratio (PER), keputusan pendanaan dengan Debt to Equity Ratio (DER), dan kebijakan dividen dengan Dividend Payout Ratio (DPR). Penelitian ini merupakan penelitian kuantitatif asosiatif dengan menggunakan data sekunder berupa laporan keuangan tahunan yang diperoleh melalui situs resmi Bursa Efek Indonesia. Pengumpulan data dilakukan dengan teknik dokumentasi menggunakan lembar dokumentasi sebagai instrumen penelitian. Sampel ditentukan melalui purposive sampling dan diperoleh 19 perusahaan dengan total 76 observasi. Analisis data menggunakan regresi linier berganda dengan bantuan SPSS setelah melalui uji asumsi klasik. Hasil penelitian menunjukkan bahwa keputusan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan (B = 0,050; t = 33,967; p = 0,000), keputusan pendanaan berpengaruh negatif dan signifikan (B = -1,015; t = -6,291; p = 0,000), serta kebijakan dividen berpengaruh negatif dan signifikan (B = -1,153; t = -6,740; p = 0,000). Secara simultan, ketiga variabel berpengaruh signifikan terhadap nilai perusahaan (F = 646,127; p = 0,000) dengan koefisien determinasi sebesar 0,964, yang berarti 96,4% variasi nilai perusahaan dapat dijelaskan oleh model. Temuan ini menegaskan bahwa perusahaan perlu mengoptimalkan keputusan investasi serta mengelola struktur pendanaan dan kebijakan dividen secara hati-hati untuk meningkatkan nilai perusahaan.
Pengaruh Kinerja Keuangan dan Corporate Social Responsibility terhadap Nilai Perusahaan Pertambangan yang terdaftar di BEI Periode 2022-2024 Silvi Meilan Ragitasari; Hudi Kurniawanto
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1253

Abstract

Urgensi penelitian ini adalah untuk menganalisis bagaimana kinerja keuangan dan corporate social responsibility memengaruhi nilai perusahaan pertambangan di BEI periode 2022–2024 sebagai dasar pengambilan keputusan investasi dan strategi keberlanjutan perusahaan. Studi ini dilakukan karena adanya fenomena menurunnya nilai saham yang tercermin dari harga saham pada perusahaan pada periode penelitian. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan dan pengungkapan informasi CSR terhadap nilai perusahaan. Studi ini mengadopsi metode kuantitatif, dengan data sekunder dari annual report dan sustainability report entitas tambang yang terdaftar di BEI, serta halaman resmi masing-masing perusahaan. Sampel sebanyak 23 perusahaan lewat metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil studi menemukan bahwa kinerja keuangan, yang diproksikan melalui return on assets, terbukti memiliki dampak positif signifikan pada nilai perusahaan (Tobin's Q). Di sisi lain, tidak ditemukan pengaruh signifikan dari CSR terhadap nilai perusahaan. Hasil tersebut menggambarkan bahwa pihak yang berkepentingan terutama investor semakin memperhatikan faktor keuangan pada nilai perusahaan.
Co-Authors Diah Retno Wati Gita Puspitasari Khariesma Putri Marisa Krisna Puji Rahayu Rispantyo Rispantyo Rispantyo Silvi Meilan Ragitasari