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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) JURNAL LENTERA BISNIS Jurnal Riset Akuntansi Politala JIIP (Jurnal Ilmiah Ilmu Pendidikan) Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) SENTRI: Jurnal Riset Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
M. Hendri Yan Nyale
Universitas Esa Unggul
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Total Asset Turnover, Return on Assets, Debt to Equity Ratio, Stock Return, dan Firm Size terhadap Firm Value Destiana, Khalila Salma; Nyale, M Hendri Yan
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3213

Abstract

This study evaluates the impact of TATO, ROA, DER, stock returns, and firm size on company value (PBV) for 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The background to this research is the crucial role of the infrastructure sector amid government budget dynamics that affect corporate performance and investor perception. The results show that ROA, DER, and stock returns have a significant positive effect on company value. This indicates that high profitability, optimal debt management, and good stock returns send positive signals to the market. Conversely, TATO was found to have a significant negative effect, reflecting that inefficiencies in asset management can reduce investor confidence. Meanwhile, firm size had no significant impact on company value. This study recommends that investors use ROA, DER, and stock return as key indicators in decision-making. At the same time, companies are advised to optimise profitability and debt management to enhance their value in the eyes of investors.
Tinjauan Kualitas Laporan Keuangan, Audit Eksternal, Kekuatan Laba, Fee Audit terhadap Nilai Perusahaan Audrie Arsya Sephia; M. Hendri Yan Nyale
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.1069

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2023. Return on Assets (ROA) digunakan untuk mengukur kualitas laporan keuangan, ukuran fee audit dinilai dengan menggunakan logaritma natural, kualitas laba merepresentasikan kekuatan laba, dan kualitas audit eksternal ditentukan oleh variabel dummy yang membedakan auditor Big Four dan non-Big Four. Tobin's Q, dihitung dengan menambahkan total kewajiban terhadap kapitalisasi pasar dan membagi hasilnya dengan total aset, berfungsi sebagai variabel dependen. Populasi terdiri dari 47 perusahaan, dengan 7 perusahaan yang dipilih melalui purposive sampling, menghasilkan 35 observasi selama periode penelitian. Pendekatan kuantitatif dengan menggunakan analisis regresi linier berganda diterapkan, dan pengujian data mengkonfirmasi normalitas, memastikan kesesuaian untuk analisis lebih lanjut. Temuan mengungkapkan bahwa kualitas laporan keuangan memiliki dampak positif yang signifikan terhadap nilai perusahaan, sedangkan kualitas audit eksternal, kualitas laba, dan biaya audit tidak menunjukkan efek yang signifikan. Keterbatasan penelitian ini adalah jumlah sampel yang relatif kecil, yang dapat mempengaruhi generalisasi. Penelitian ini berkontribusi pada literatur dengan menyoroti pentingnya kualitas laporan keuangan secara strategis dalam meningkatkan nilai perusahaan, khususnya di sektor perbankan, dan memberikan wawasan bagi regulator, auditor, dan manajer keuangan yang bertujuan untuk meningkatkan nilai perusahaan.
Pengaruh Probabilitas Financial Distress, Ukuran Perusahaan, Likuiditas, Arus Kas Operasi, dan Laba Akuntansi terhadap Pengembalian Saham Maulita, Erika; Nyale, M Hendri Yan
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3281

Abstract

In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accounting profit on stock returns in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This type of research is causally associated with a quantitative approach. The data used is secondary, in the form of financial statements from retail companies. The sampling technique used was purposive, yielding a total of 39 data points from 13 retail companies. Data testing was carried out using SPSS version 24. The results showed that partially, the variables of financial distress, company size, liquidity, and accounting profit had no significant effect on stock returns. Meanwhile, operating cash flow positively impacts stock returns. These findings indicate that fundamental indicators are not always the main determinants of stock returns. Therefore, investors are advised also to consider external factors such as market sentiment, macroeconomic conditions, and government policies that may have a greater influence on stock performance in the capital market.
Pengaruh Liquidity, Leverage, Profitability, Sales Growth, dan Firm Size Terhadap Cash Holding Shafa Almaidah YefriNanda; M Hendri Yan Nyale
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3430

Abstract

This research analyzed the influence of liquidity, leverage, profitability, sales growth, and firm size on cash holdings. The research is quantitative, using secondary data from annual financial reports of primary consumer industries listed on the Indonesia Stock Exchange from 2022 to 2024. Liquidity is measured by the Current Ratio, which is calculated as current assets divided by current liabilities. Leverage, proxied by the Debt-to-Equity Ratio, is measured by total liabilities divided by total equity. Profitability, proxied by Net Profit Margin, is calculated using the formula operating profit divided by sales. Sales Growth is measured as the current total sales minus the previous total sales, divided by the previous total sales, expressed as a %. Firm Size is proxied by the natural logarithm of total assets. Meanwhile, Cash Holding is measured by cash and cash equivalents divided by total assets. This research was conducted using a sample of 174 data points from 58 companies; outliers were removed, resulting in 159 data points from 53 companies. The sampling was done using purposive sampling. The research results indicate that liquidity has a positive effect on cash holding. Leverage has a negative effect on cash holding. Profitability has a positive effect on cash holding. Sales growth has a positive effect on cash holdings. Firm size has a positive effect on cash holding.
Pengaruh Utang Jangka Pendek, Utang Jangka Panjang, dan Asset Turnover terhadap Profitabilitas Rhaisha Greshiana; M Hendri Yan Nyale
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10757

Abstract

This study aims to analyze the effect of short-term debt, long-term debt, and asset turnover on profitability, using control variables such as liquidity, firm age, firm size, and tangible assets. The objects of this research are companies in the Restaurant, Hotel & Tourism sub-sector and the Retail Trade sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The data used is secondary data in the form of audited financial statements. This study employs purposive sampling as the sample selection method, resulting in a total of 45 sample data, and applies a quantitative method with panel data regression analysis. The results of this study show that short-term debt and long-term debt have an insignificant effect on profitability, whereas asset turnover has a significant and positive effect on profitability.
Co-Authors Aline Zelika Atrianingsih, Shela Audrie Arsya Sephia Destiana, Khalila Salma Farah Difa Aulia Firdauza, Cayla Alifia Fransisca Amalia Sari Manurung Henni Rolita Gultom Iriyanti Iriyanti Jeany Berty Tylova Josefin, Natalie Keisha Alvera Herwina Sadie Liana Anjelina Maulita, Erika Muhamad Rifki Fadillah Naziah, Rida Nur Cahyani pamela, yovani melin camelita Ramerlin, Ramerlin Rezza Anggraini Rhaisha Greshiana Shafa Almaidah YefriNanda Shinta Dewi Condrowati Teguh, Ariel Wibianto Yohana Yohana Yudha Aditya