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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Equilibrium Proceeding SENDI_U Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Alignment: Journal of Administration and Educational Management Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Review of Management and Entrepreneurship Management Studies and Entrepreneurship Journal (MSEJ) Golden Ratio of Finance Management Golden Ratio of Auditing Research Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Batara Daniel Bagana
Universitas Stikubank Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PROFITABIITAS, LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Anggito Tamadani; Batara Daniel Bagana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/nn2rm742

Abstract

Judul dalam penelitian ini adalah Pengaruh Profitabilitas, Struktur Modal, Likuiditas dan Struktural Modal Terhadap Nilai Perusahaan. Nilai perusahaan merupakan kondisi tertentu yang telah dicapai oleh suatu perusahaan sebagai gambaran dari kepercayaan masyarakat terhadap keadaan perusahaan selama perusahaan tersebut beroperasi. Tujuan penelitian ini adalah untuk menganalisis pengaruh profitabilitas, struktur modal, likuiditas dan ukuran perusahaan terhadap nilai perusahaan.Jenis penelitian dalam penelitian ini adalah penelitian Kuantitatif. Metode analisis data dalam penelitian ini yaitu dengan mengumpulkan dokumen yang berkaitan dengan variabel profitabilitas, likuiditas, struktur modal dan nilai perusahaan diperoleh dari BEI (Bursa Efek Indonesia). Populasi dalam penelitian ini adalah perusahaan Tekstil dan Garment yang terdaftar di BEI periode 2019 hingga 2023. Sampel dipilih menggunakan teknik purposive sampling diperoleh sampel sebanyak 70 data yang digunakan sebagai sampel dalam penelitian ini.Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, Struktur modal berpengaruh negatif signifikan terhadap nilai perusahaan, Likuiditas berpenaruh negatif signifikan terhadap nilai  perusahaan dan ukuran perusahaan berpengaruh positif tidak signifikan terhadap nilai perusahaan.
The Effect of Employee Costs on Company Performance with Employee Productivity as an Intervening Variable At PT PLN (Persero) Unit Induk Pembangkitan Tanjung Jati B Ahkmad Kharis Kurniawan; Batara Daniel Bagana
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1577

Abstract

The decline in the organizational performance score (NKO) of PT PLN (Persero) Tanjung Jati B Generation Unit during 2021–2023 suggests that personnel expense allocation may not be optimal in driving employee productivity. As one of the most significant expenditure components, personnel expenses, consisting of compensation, benefits, and other costs, are ideally expected to enhance motivation and performance. However, ineffective management can reduce productivity and negatively impact a company's performance. This study aims to analyze the effect of personnel expenses on company performance, with employee productivity serving as an intervening variable, for the period from 2020 to 2023. A census method was applied to 48 data points on personnel expenses, analyzed using Structural Equation Modeling (SEM) with AMOS. The results show that compensation-related and other personnel expenses have no significant effect on company performance, while benefit-related personnel expenses have a positive and significant effect. Employee productivity has a positive and significant effect on company performance. Mediation analysis indicates that employee productivity weakens the direct effect of compensation-related expenses on productivity and does not mediate the effect of benefit-related and other personnel expenses on company performance. These findings underscore the importance of managing benefit-related expenses as a strategy to enhance performance, while also highlighting the need to optimize the allocation of compensation and other costs to support productivity more effectively.
Co-Authors Achmad Badjuri Aditya Pangestu Agus Budi Santosa Agus Murdiyanto Ahkmad Kharis Kurniawan AJIE WASKITO NUGROHO Alfiana Zunita Alfiana Zunita alfinaeka Anggito Tamadani Ar Rahman, Muhammad Irfan Arief Himmawan D.N Arief Himmawan Dwi Nugroho Bagas Iqbal Nur Satriawan Bambang Sutedjo Burhan, Akbar H Diah Pitaloka, Harlinda Mei FEBRIANSYAH, KURNIAWAN Ferina Intan Lutfia fitri veronika Grasintya Eka Novianingtyas Hardiyanti, Widhian Harlianda Augusta Wafaa Hasan Abdul Rozak Hilmy Tsany, Muhammad Ida Nurhayati Iftakukhoiri, Ilham Ilham Iftakukhoiri Ilham Mustain Kartika Andi Kurniawati, Nita Maryono Maryono Maryono Maryono Maryono Maryono Mega Andani Putri Mega Dewi Arisani Moch Irsad, Moch Muhammad Ali Ma’sum Muhammad Fajar Rizqi Widyo Utomo Muhammad Subandi Murdiyanto, Agus Mustaqim Mustaqim Nathanael Fransiskus Mangile Naufal Muflih Banyu Aji Pangestu, Aditya Pradhipta Ayuningtyas Pradhipta Ayuningtyas Putri, Syachna Maheswari Rafly Muhammad Musthofa Santoso, Ignatius Hari Setioso, Miranda Rachma Shasanti, Analia Sinta Ayu Ningsih Widianto, Afin WIDIATMOKO, Jakobus