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All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesia Accounting Research Journal Indo Green Journal Jurnal Pengabdian Mitra Masyarakat Jurnal Ekonomi Dan Bisnis Indo Green Journal
Farida Khairani Lubis
Fakultas Ekonomi Program Studi Akuntansi Universitas Islam Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN PROPERTTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Ade Sitohang; Ike Rukmana Sari; Rianti Sihombing; Farida Khairani Lubis
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (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: 10.31539/6a6xfy64

Abstract

Pesatnya perkembangan bisnis di era globalisasi telah menciptakan persaingan ketat yang menuntut perusahaan untuk meningkatkan kredibilitas dan daya saing. Nilai perusahaan menjadi indikator krusial yang mencerminkan persepsi investor terhadap kinerja dan prospek masa depan, yang dipengaruhi oleh berbagai faktor fundamental. Penelitian ini mengkaji pengaruh ukuran perusahaan, leverage, profitabilitas, dan pertumbuhan penjualan terhadap nilai perusahaan pada sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Ukuran perusahaan yang diproyeksikan melalui total aset mencerminkan stabilitas finansial, sementara leverage menggambarkan strategi pendanaan melalui utang untuk mengoptimalkan struktur modal. Di sisi lain, profitabilitas menjadi tolok ukur kemampuan perusahaan menghasilkan laba guna menarik minat investor, serta pertumbuhan penjualan yang didukung oleh leverage permanen diharapkan mampu meningkatkan pendapatan per saham. Hasil tinjauan menunjukkan bahwa sinergi antara pengelolaan aset yang besar, struktur modal yang optimal, serta pertumbuhan profitabilitas yang stabil merupakan kunci utama dalam memaksimalkan nilai perusahaan di tengah tantangan ekonomi global. Hasil penelitian ini menemukan bahwasanya ukuran perusahaan, leverage, dan pertumbuhan penjualan memiliki dampak yang kecil namun profitabilitas memiliki dampak yang signifikan terhadap nilai perusahaan di Indonesia.
Peran Kualitas Laba Dalam Memediasi Pengaruh Intellectual Capital, Good Corporate Governance, Environmental Social Governance Disclosure Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Sektor Teknologi Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024) Prihatin Saskia; Sri Elviani; Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14161

Abstract

Earnings quality is a fundamental aspect that determines the credibility of a company's financial information. The population in this study are companies listed on the Indonesia Stock Exchange (IDX). The sample in this study is 8 stock companies that have variables that are in accordance with this study and are listed on the Indonesia Stock Exchange (IDX). with a total sampling technique. Data were collected using a questionnaire and analyzed using the Partial Least Square (PLS) model through SmartPLS 4.0 software. The results of the analysis show that Intellectual Capital does not have a positive and significant effect on financial performance, Good Corporate Governance has a positive and significant effect on financial performance, Environmental Social Governance does not have a positive and significant effect on financial performance, Earnings Quality does not have a positive and significant effect on financial performance, Intellectual Capital does not have a positive and significant effect on financial performance mediated by earnings quality, that Good Corporate Governance does not have a positive and significant effect on financial performance mediated by earnings quality, that Environmental Social Governance does not have a positive and significant effect on financial performance mediated by earnings quality.
Co-Authors Abdul Rasyid Ade Sitohang Adela Ramadhani Alexander Zalukhu Bakhtiar Bakhtiar Delvina Risnanda Desi Anggraini Sitompul Desi Permata Sari Diana Oktavia Lusiana Elina R Gustarina Elviani, Sri Eva Helmina Hari Cahyo Henny Tri Astuti Kurnia Ningsih Ike Rukmana Sari Jalilah Ilmiha Jalilah Ilmiha Jalilah Ilmiha Julienda Br Harahap Lusi Elviani Lusi Elviani Rangkuti Lusi Elviani Rangkuti Mas ut Mas ut Masdar Masdar Mega Lestari Br Tarigan Mhd SyaifulAmri Sinaga Muhammad Affandy Tampubolon Ningsih, Heny Triastuti Kurnia Prihatin Saskia Relika Andriani S Rianti Sihombing Rini Andriani Hutasoit Riva Nazwa Sasmita Rizky Surya Andhayani Nasution Shofwan Andri Sri Liniarti Tika Indria Tri Mutiara Kurnia Yunanda Eka Putra Zenni Riana Zufrizal Zufrizal Zufrizal