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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi Perusahaan
Abdullah Rakhman
Institut Bisnis dan Informatika Kwik Kian Gie
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PADA TAHUN 2011-2014 Abdullah Rakhman; elisabeth vita mutiarawati; david tanujaya
Jurnal Ekonomi Perusahaan Vol. 23 No. 2 (2016): Jurnal Ekonomi Perusahaan Edisi September 2016 Vol.23 No.2
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v23i2.166

Abstract

The aim of this study is to determine the relationship between profitability ratios, which are Return on Asset, Net Profit Margin, Return on Equity, and capital structure toward the company values. This research using non-probability sampling method with purposive sampling method. This research using SPSS 20 to processing the data and result of this research showed that profitability ratio has a significant influence and positive impact toward the company values, while the capital structure has a significant influence and a negative impact toward the company values.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR DI BEI Abdullah Rakhman; liaw bunfa
Jurnal Ekonomi Perusahaan Vol. 24 No. 1 (2017): Jurnal Ekonomi Perusahaan Edisi Maret 2017 Vol.24 No.1
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v24i1.247

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility terhadap nilai perusahaan dan mengetahui peran profitabilitas dalam memoderasi pengaruh hubungan corporate social responsibility terhadap nilai perusahaan pada perusahaan manufaktur. Penelitian ini menggunakan metode regresi linear berganda dengan mengambil sampel 24 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian yaitu tahun 2010-2013 dengan total sampel sebanyak 96 sampel. Hasil analisis penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh negatif dan signifikan terhadap nilai perusahaan. Selain itu diperoleh hasil bahwa profitabilitas sebagai variabel moderating mampu memperkuat hubungan antara corporate social responsibility dan nilai perusahaan.
DETERMINAN KINERJA PACKAGING CKD EKSPOR BERBASIS KPI Damay Setiawan; Abdullah Rakhman
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/8vcrrs55

Abstract

This study examines the determinants of CKD export packaging performance based on process Key Performance Indicators in an automotive manufacturing company. The study used secondary monthly operational data from April 2020 to March 2025, resulting in 60 observations. The analyzed variables include Safety, Quality, Productivity, Cost, Container Efficiency, Employee Attendance, and Employee Idea Suggestion. Data were analyzed using Partial Least Squares Structural Equation Modeling with WarpPLS. The results show that Cost is the most dominant determinant and has a positive significant effect on CKD export packaging performance. Employee Attendance also has a positive significant effect, indicating the importance of workforce stability in maintaining output realization. Productivity shows a marginal positive effect, while Safety and Quality function as baseline requirements. Container Efficiency shows a marginal negative relationship, indicating a potential trade-off between load density and process stability. Employee Idea Suggestion has a negative significant effect in the same period, suggesting short-term disruption, trial, adjustment, and learning-curve effects. The study concludes that CKD export packaging performance is mainly driven by cost efficiency and attendance stability.
The influence of liquidity, profitability and solvency on share prices in banking sector companies listed on the IDX in 2019-2021 Denny Denny; Abdullah Rakhman
Jurnal Ekonomi Perusahaan Vol. 32 No. 1 (2025): March - August 2025
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v32i1.1105

Abstract

The company's stock price is an indicator of the company's success in assessing its good or bad performance. If the stock price in the market increases, the company successfully manages its business activities well. The theory contained in this study consists of banks, stocks, stock prices, liquidity, profitability, and solvency. This study also has a framework that will formulate research hypotheses. The research object used is banking sector companies listed on the Indonesia Stock Exchange in 2019-2021. The data used is secondary data with sample selection using a non-probability sampling technique with a judgment sampling approach. Hypothesis testing was carried out using descriptive statistical analysis, a regression coefficient convenience test to test data pooling, a classical assumption test, and multiple linear regression analysis with the help of IBM SPSS Statistics 25 software. The results of this study indicate that liquidity has no significant effect on stock prices, profitability has a positive and significant impact on stock prices, and solvency has no significant effect on stock prices. The conclusions of this study are (1) liquidity has no significant effect on stock prices, (2) profitability has a positive and significant effect on stock prices, and (3) solvency has no significant effect on stock prices.
Co-Authors Damay Setiawan david tanujaya Denny Denny Elisabeth Vita Mutiarawati Liaw Bun Fa