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All Journal JURNAL RELASI STIE MANDALA JEMBER JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Relasi : Jurnal Ekonomi
Eki Veronika
Universitas Trisakti
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Asset Tak Berwujud, Kebijakan Keuangan Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan LQ45 Dewi Perabawati; Eki Veronika; Jessica Novia; Reny Eryda; Farah Margaretha
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.583

Abstract

The purpose of this study was to determine the effect of intangible assets, financial policies and financial performance on firm’s value. The population in this study are companies that are included in LQ45 on the Indonesia Stock Exchange (IDX). This study uses a purposive sampling method and gets a sample of 24 companies with an observation period from 2016-2019. The results showed that intangible assets had a significant positive effect on firm value. Financial policy calculated by dividends has no significant effect, while the measurement using leverage has a significant positive effect on firm value. Financial performance calculated by asset turnover and return on assets has a significant positive effect, while the calculation with the current ratio has no significant effect on firm’s value. The results of this study can be used by the company to determine the direction of policy and financial management to increase the firm’s value. Keywords: Asset turnover, Current ratio, Financial Performance, Financial Policies, Firm value, Intangible asset, leverage, return on asset
RISIKO KREDIT DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Eki Veronika; Henny Setyo Lestari
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 9 No 3 (2022): JMBI UNSRAT Volume 9 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v9i3.43181

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko kredit dan likuiditas terhadap kinerja keuangan bank yang terdaftar di Bursa Efek Indonesia (BEI). Variabel dependen menggunakan Return On Asset (ROA), Return On Equity (ROE) dan Earning Per Share (EPS). variabel independen yaitu pemberian kredit (LDR), dana pihak ketiga (DAR), penggunaan modal (EAR) dan kredit bermasalah (NPL) serta variabel kontrol yaitu ukuran bank (BZS), inflasi (INF) dan produk domestik bruto (GDP). Data penelitian ini merupakan data sekunder yang bersumber dari laporan tahunan perbankan yang tercatat di BEI periode 2017 – 2021. Penarikan sampel menggunakan purposive sampling sehingga diperoleh 40 bank sebagai sampel. Analisis data untuk uji hipotesis yaitu analisis regresi data panel. Hasil penelitian menunjukkan bahwa variabel independen LDR tidak berpengaruh terhadap kinerja keuangan, DAR berpengaruh secara positif signifikan terhadap ROA namun tidak berpengaruh terhadap ROE dan EPS, EAR berpengaruh secara positif signifikan terhadap ROA dan EPS namun tidak berpengaruh terhadap ROE, NPL berpengaruh secara negatif signifikan terhadap ROA dan ROE sedangkan terhadap EPS tidak berpengaruh. Variabel kontrol BZS dan INF masing-masing berpengaruh positif signifikan terhadap kinerja keuangan, produk domestik bruto tidak berpengaruh terhadap kinerja keuangan bank. Hasil tersebut memberikan informasi bahwa dengan adanya peningkatan dana pihak ketiga, penggunaan modal, ukuran bank dan inflasi maka akan meningkatkan kinerja keuangan bank sedangkan kenaikan kredit bermasalah akan menurunkan kinerja keuangan bank. Kenaikan pemberian kredit tidak berpengaruh secara signikan meningkatkan maupun menurunkan kinerja keuangan bank. Manajemen perusahaan perlu memperhatikan faktor internal maupun eksternal melalui manajemen risiko likuiditas agar perusahaan dapat mempertahankan dan meningkatkan eksistensinya di masa mendatang.
Pengaruh Asset Tak Berwujud, Kebijakan Keuangan Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan LQ45 Dewi Perabawati; Eki Veronika; Jessica Novia; Reny Eryda; Farah Margaretha
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.583

Abstract

The purpose of this study was to determine the effect of intangible assets, financial policies and financial performance on firm’s value. The population in this study are companies that are included in LQ45 on the Indonesia Stock Exchange (IDX). This study uses a purposive sampling method and gets a sample of 24 companies with an observation period from 2016-2019. The results showed that intangible assets had a significant positive effect on firm value. Financial policy calculated by dividends has no significant effect, while the measurement using leverage has a significant positive effect on firm value. Financial performance calculated by asset turnover and return on assets has a significant positive effect, while the calculation with the current ratio has no significant effect on firm’s value. The results of this study can be used by the company to determine the direction of policy and financial management to increase the firm’s value. Keywords: Asset turnover, Current ratio, Financial Performance, Financial Policies, Firm value, Intangible asset, leverage, return on asset
Co-Authors Dewi Perabawati FARAH MARGARETHA Jessica Novia Lestari, Henny Setyo Reny Eryda