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Nilai Perusahaan pada Industri Consumer Non-Cyclicals: Peran Profitabilitas, Leverage, dan Ukuran Perusahaan Periode 2021-2024 Priskila Septyan Anggriyani; Andhika Ryan Priyatam; Dian Prawitasari; Vicky Oktavia; Suhita Whini Setyahuni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.10334

Abstract

This study aims to examine the factors influencing firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using a quantitative approach, the analysis is conducted on 100 observations obtained from 25 selected companies. Firm value is assessed using Tobin’s Q, while the independent variables consist of profitability measured by Return on Assets (ROA), leverage proxied by the Debt to Equity Ratio (DER), and firm size calculated as the natural logarithm of total assets. The empirical results indicate that profitability and leverage individually exert a positive and significant effect on firm value, whereas firm size does not show a significant influence. Nevertheless, simultaneous testing validates that these three predictors collectively have a significant impact. These findings highlight that internal financial metrics, specifically profit efficiency and debt strategy, are crucial drivers of firm valuation. This research aims to provide investors with a comprehensive overview to evaluate a company's profitability and leverage prior to making investment decisions.
Kontribusi Influencer dan Dimensi Electronic Word of Mouth (e-WOM) Terhadap Purchase Intention Produk Beorganik Tawas Spray di Tiktok Vivi Noviana; Yohan Wismantoro; Dian Prawitasari; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.11041

Abstract

The rapid development of social media has increased the role of influencers and electronic word of mouth (e-WOM) in shaping consumer behavior patterns, especially regarding purchase intentions. This study aims to identify the contribution of influencers and e-WOM dimensions including quality, credibility, and quantity to consumer purchase intentions for Beorganik Tawas Spray deodorant products on the TikTok platform. This study utilizes a quantitative approach through data collection in the form of a survey, involving 120 TikTok users in Semarang City as respondents. The collected data were analyzed using the Structural Equation Modeling (SEM) method. The results show that influencers, e-WOM quality, e-WOM credibility, and e-WOM quantity each have a positive and significant impact on purchase intentions. Marketing strategies that optimize collaboration with influencers and manage quality, credible, and intense e-WOM content need to be considered to encourage consumer purchasing decisions.
Co-Authors Adilla Kustya Ulfa Almira Santi Samasta Amalia Nur Chasanah Ana Kadarningsih Kadarningsih Andhika Ryan Priyatam Andi Hallang Lewa Anna Sumaryati Arditya Dian Andika Aries Setiawan Aris Puji Purwatiningsih Awanis Linati Haziroh Aza Ilfana Bara Zaretta Brian Ardya Pandhega Budi Widjajanto Budi Widjajanto Charis Masduki Diana Puspitasari Dinda Ayu Sabrina Dwi Eko Waluyo Dwi Eko Waluyo Ella Fitriana Endang Setyowati Fajar Rizkina Rorensia Fakhmi Zakaria Fakhmi Zakaria Fakhmi Zakaria Febrianur Ibnu Fitroh Sukono Putra Foza Hadyu Hasanatina Galih Sephiani Rafika Duri Guruh Taufan Hariyadi Hertiana Ikasari Ichwan Setiarso Ida Farida Ida Farida Imam Nuryanto Iqlima Zahari Izhatullaili Jaka Prasetya Juli Ratnawati Karmila Karmila Karmila Lely Kusumaningrum Lenni Yovita Linda Ayu Oktoriza Lydia Rossa Marwita Maria Safitri Moch. Sjamsul Hidajat Monica Dwi Handayani Nadira Rohadatul Aisy Nadya Desti Amilya Putri Nanda Budi Kurniasih Nayla Ristyanindita Hendris Ngurah Pandji Mertha Agung Durya Nico Alexander Vizano Nur Rokhman Oktoriza, Linda Ayu Pradana Jati Kusuma Pradana Jati Kusuma Prihandono, Adi Priskila Septyan Anggriyani Purnomo, Dedi Joko Puspita Azura Diva Rachmalia Qonita Maharani Raden Ayu Aminah Rizkia Puspita Sari Raul Kurniawan Riko Tresno Mulyo Rudi Kurniawan Saraswati, Galuh Wilujeng Shujahat Ali Sih Darmi Astuti Silvanda Hilda Zannuba Suhita Whini Setyahuni Suryanti Suryanti Usman Usman Vania Puspita Sari Vicka Dilla Ayu Puspita Vicky Oktavia Vivi Noviana Widyatmoko Karis Yohan Wismantoro