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Handri
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Pengaruh Struktur Modal, Current Ratio, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan Nizar Firdaus; Handri; Azib
Bandung Conference Series: Business and Management Vol. 4 No. 2 (2024): Bandung Conference Series: Business and Management
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v4i2.15761

Abstract

Abstract. This study aims to analyze the relationship between capital structure, current ratio, profitability, company size, and company value in food and beverage companies. The research method used involves collecting financial data and information related to a number of companies listed in the industry in 2019-2023. Sampling using the purposive sampling method and obtained 12 companies with 84 annual reports that have been processed. The analysis technique used is Eviews 12. Independent variables capital structure, current ratio, profitability and company size, dependent variable company value. This study uses panel data regression analysis. The test results explain that the capital structure shows a positive direction, but does not affect the value of the company. Then the current ratio has a negative and significant effect on the value of the company. Then profitability has a positive and significant effect on the value of the company. While the size of the company coefficient shows a positive direction but does not affect the value of the company. Abstrak. Penelitian ini bertujuan untuk menganalisis hubungan antara struktur modal, current ratio, profitabilitas, ukuran perusahaan, dan nilai perusahaan pada perusahaan makanan dan minuman. Metode penelitian yang digunakan melibatkan pengumpulan data keuangan dan informasi terkait sejumlah perusahaan yang terdaftar di industri tersebut pada tahun 2019-2023. Pengambilan sampel menggunakan metode purposive sampling dan diperoleh 12 perusahaan dengan 84 laporan tahunan yang telah diperoses. Teknik analisis yang digunakan menggunakan Eviews 12. Variabel independen struktur modal, current ratio, profitabilitas dan ukuran perusahaan, variabel dependen nilai perusahaan. Pada penelitian ini menggunakan analisis regresi data panel. Hasil pengujian menjelaskan struktur modal menunjukan arah positif, namun tidak berpengaruh terhadap nilai perusahaan. Lalu current ratio berpengaruh secara negatif dan signifikan terhadap nilai perusahaan. Kemudian profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan ukuran perusahaan koefisensi menunjukan arah positif namun tidak berpengaruh terhadap nilai perusahaan.
FINANCIAL DISTRESS ANALYSIS USING ALTMAN AND ZMIJEWSKI ON TOURISM INDUSTRY Ginta, Rivald Fathur Ghaffary Lenggo; Handri
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3303

Abstract

This study examines financial distress scenarios in the tourism and recreation industry using the Altman Z-score and Zmijewski X-Score methodologies. Employing a quantitative descriptive research approach with purposive sampling, the study analyzes 12 publicly listed companies on the Indonesia Stock Exchange from 2019 to 2022. The results indicate that PT. Eastparc Hotel is the most financially stable, contrasting with PT. Bukit Uluwatu Villa as the weakest. While both methods yield different results, the disparity is not highly significant due to the varied components analyzed in the financial reports. The research recommends using multiple analytical methods for bankruptcy prediction to allow for accuracy assessment and to determine the suitability of each model for specific companies. Keywords     : Financial distress, Tourism and recreation industry, Z-score altman, zmijewski x-score.
The Role of Islamic Personality on Entrepreneurial Intention through Entrepreneurial Self-Efficacy Assyofa, Allya Roosallyn; Maharani, Nina; Rohandi, Moch. Malik Akbar; Handri
MIMBAR : Jurnal Sosial dan Pembangunan Volume 41, No. 1, (June 2025) [Accredited Sinta 3, No 79/E/KPT/2023]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v41i1.4875

Abstract

Islam encourages Muslims to become entrepreneurs, where Islam encourage Muslims to become an entrepreneur, where entrepreneurs play an important role in economic growth and increasing employment opportunities. Students are prepared by universities to create jobs by providing entrepreneurship education. A personality that reflects Islamic traits can play an important role in increasing one's entrepreneurial self-efficacy. This study seeks to find the relationship between Islamic personality in forming entrepreneurial self-efficacy, which in turn influences students' intentions to engage in entrepreneurial activities. The respondents in this research were 195 students in Bandung. The data in this study were analysed using regression, correlation and path analysis. Verification data analysis is used to verify the truth of the hypothesis using SmartPLS 4.0. The results of this research show that Islamic personality has a significant positive effect on entrepreneurial intentions through entrepreneurial self-efficacy, apart from that entrepreneurial self-efficacy has the greatest influence on entrepreneurial intentions.
Co-Authors Al Azhar Kairo Allya Roosallyn Assyofa Alodia Hasna Humaira Amanda Nurfiandy Amelinda Shira Addisa Azib, Azib Doni Subagja Estesia Pratiwi, Rizka Estisia Pratiwi, Rizka Gabriella Meiliana Suwandi Puteri Ginta, Rivald Fathur Ghaffary Lenggo Hafyza Maghfirainy Azzahra Kinanti Ligar Puspita Livia Karelina Maghfirani Medinna Neshaldy Mochamad Ihsan Al Hafidz Muhamad Rizky Aditya Muhammad Akram Firdaus Nabila Faradila Nadia Meirani Nina Maharani Nizar Firdaus Pratiwi , Rizka Estisia Rifqi Nurazmi Purnomo Rizti Ramadhan Rohandi, Moch. Malik Akbar Salma Daaniyah Juanda Sarah Siti Hapsah Siti Marha Athirah Supriatna , Riki