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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Journal of Governance, Taxation, and Auditing Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Akademik Pengabdian Masyarakat Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Dicky Arisudhana
Universitas Budi Luhur
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Kepemilikan Publik terhadap Audit Delay Neng Kharisma Nita; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/175ws781

Abstract

Analyzing how Profitability (ROA) , Leverage (DAR), Firm Size (Size), and Public Ownership influence Audit Delay across Indonesian Stock Exchange-listed food and beverage firms between 2021 – 2025 constitutes the core purpose of this investigation. Out of 103 target entities, purposive sampling criteria identified 42 suitable samples. Data estimation was conducted via multiple linier regression framework utilizing IBM SPSS version 19.0 and Microsoft Excel 2016. Findings reveal that while all four predictors jointly impact Audit Delay, individual assessments tell a different story: Profitability (ROA) and Public Ownership have no statistically meaningful influence. Conversely, Leverage (DAR) demonstrates a noticeable positive impact, whereas Firm Size (Size) reveals a significant inverse effect on Audit Delay.
Pengaruh Inventory Turnover, Total Asset Turnover, Receivable Turnover, dan Current Ratio Terhadap Return on Assets Rinda Audina; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1w2d4613

Abstract

This study aims to analyze the influence of Inventory Turnover, Total Asset Turnover, Receivable Turnover, and Current Ratio on Return on Assets in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2022–2025. This research employed a quantitative method using secondary data obtained from the companies' published financial statements. The population in this study consisted of 83 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2022–2025. The sampling process in this study employed a non-probability sampling technique using a purposive sampling approach, resulting in 37 companies that met the predetermined criteria, with a total of 148 observations. After testing and identifying outlier data using the Boxplot method, 118 observations were retained for the final analysis. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics version 19. The results indicate that Inventory Turnover and Total Asset Turnover have no significant effect on Return on Assets. Meanwhile, Receivable Turnover and Current Ratio have a positive and significant effect on Return on Assets. Simultaneously, Inventory Turnover, Total Asset Turnover, Receivable Turnover, and Current Ratio significantly affect Return on Assets in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2022–2025.
Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Sales Growth terhadap Nilai Perusahaan Lulu Febriyanti; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5144fs06

Abstract

This research examines the effects of Firm Size, Leverage, Profitability, and Sales Growth on Firm Value among food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2025. The research data were sourced from companies' financial statements published through the IDX. From a population of 102 companies, purposive sampling resulted in 205 observations representing 41 companies. The data were examined using multiple linear regression with the assistance of SPSS version 19 and Microsoft Excel. The findings demonstrate that Firm Size has a negative and significant effect on Firm Value. Conversely, Leverage, Profitability, and Sales Growth have positive and significant effects on Firm Value.
Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), dan Return on Assets (ROA) terhadap Nilai Perusahaan (PBV) pada Perusahaan Makanan dan Minuman di BEI Periode 2021–2025 Fitri Asma'ul Husnah; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/676htf81

Abstract

This research empirically examines the correlations of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Return on Assets (ROA) with Firm Value in Indonesia Stock Exchange-listed food and beverage manufacturers for 2021–2025. The research uses secondary data from business financial filings to quantify. The study population includes 103 Indonesia Stock Exchange-listed food and beverage manufacturers. Purposive sampling was used to choose samples depending on study aims. After selection, 37 firms satisfied research requirements. Multiple linear regression was used in SPSS version 19 to analyze data. Partial test findings show that DER and ROA positively and significantly affect Firm Value. In contrast, CR and TATO do not influence Firm Value. These results imply that a company's finance structure and asset utilization capacity are important in its value.
Pengaruh ROA, DER, Pertumbuhan Penjualan, dan Pertumbuhan Aset terhadap Harga Saham: (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2021–2025) Nurfahdah Nurfahdah; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zxmnsw97

Abstract

Financial performance represents fundamental information that investors may use to evaluate a company’s condition and prospects and to formulate investment decisions. This study aims to examine the effect of ROA, DER, sales growth, and asset growth on stock prices of food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The population comprised 101 food and beverage subsector companies listed on the IDX during the observation period. Using the purposive sampling method, 53 companies were selected based on the predetermined research criteria. This study employed secondary data obtained from the companies’ annual financial statements. The data were analyzed using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS) version 22. The results demonstrate that ROA has a positive and significant effect on stock prices. In contrast, DER, sales growth, and asset growth do not have a significant effect on stock prices. These findings indicate that a company’s ability to generate profits through the utilization of its assets is a relevant indicator in explaining changes in stock prices. Conversely, leverage, sales growth, and asset growth do not demonstrate significant effects on the stock prices of food and beverage subsector companies during the observation period.
Co-Authors Ade Imam Suhakim Dwi Prassetyo Elviana Putri Nurul Farid Fadillah Fitri Asma'ul Husnah Hafiz Adnan Hidayat, Ravindra Safitra Indah Rahayu Lestari Laksmiwati, Mia Lulu Febriyanti M N Farid Thoha Mariyati, Siti Matry Desi MN Farid Thoha Naomi Hesti Permatasari Suwanda Neng Kharisma Nita Novelia Sagita Indra Nurani Utami Nurfahdah Nurfahdah Qodariah Qodariah Rinda Audina Risma Udur Br. Sitorus Pane Selvi Marlina Shalu Nabila Slamet Riyadi Sugeng Priyanto Syaiful Anwar Tantyazhari Utami Taqwa Putra Budi Purnomo Sidi Hiram Yolanda Ibrahim