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All Journal Mattawang: Jurnal Pengabdian Masyarakat Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora JOMPA ABDI: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Fokus Abdimas Jurnal Penelitian Pendidikan Indonesia
Jaka Waskito
Universitas Pancasakti Tegal
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Firm Value dan Faktor Penentunya di Sektor Energi: Peran Strategis Komisaris Independen Rosalina; Jaka Waskito; Yuni Utami
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4029

Abstract

The determination of firm value in the energy sector is influenced by internal performance and the effectiveness of corporate governance. This study aims to examine the determinants of firm value Return on Assets (ROA), Total Asset Turnover (TATO), and Debt to Equity Ratio (DER) and to assess the strategic role of Independent Commissioners as a governance mechanism in moderating these relationships. Using a quantitative approach and secondary data from the financial reports of 36 energy companies listed on the Indonesia Stock Exchange during 2020–2024, the analysis employed multiple linear regression and moderation regression techniques. The results show that ROA (β = 0.739; p = 0.001), TATO (β = 0.488; p = 0.000), and DER (β = 0.026; p = 0.001) have a significant positive effect on firm value. However, Independent Commissioners negatively moderate the effect of ROA (β = -6,687; p = 0,006) and DER (β = -0,301; p = 0,002) on firm value, and do not significantly moderate the effect of TATO (β = 0,505; p = 0,302). These findings suggest that the strategic role of Independent Commissioners in supporting firm value has not yet been fully effective in Indonesia’s energy sector.
Pengaruh Managerial Ownership, Sales Growth, ROA, dan Cash Holding terhadap Manajemen Laba Anita Himawati; Jaka Waskito; Ira Maya Hapsari
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4030

Abstract

Earnings management is a crucial topic in the business world because it can impact the reliability of financial reports and the economic decisions of stakeholders. This practice is often employed to provide a better picture of financial conditions. This study aims to examine the influence of managerial ownership, sales growth, ROA, and cash holdings on earnings management in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. A quantitative approach was used with secondary data obtained from the official IDX website. From a total population of 94, 24 samples were selected using a purposive sampling technique. Data analysis was carried out using multiple linear regression using SPSS version 25. The results showed that partially managerial ownership (tcount 0.164 < ttable 1.97769; sig. 0.870 > 0.05) and sales growth (tcount -0,907 > -ttable -1.97769; sig. 0.366 > 0.05) can be concluded as having no effect on earnings management, while ROA (tcount 6.436 > ttable 1.97769; sig. 0.000 < 0.05) and cash holding (tcount -4.481 < -ttable -1.97769; sig. 0.000 < 0.05) can be concluded as having an effect on earnings management. Simultaneously, these four variables have an effect on earnings management (Fcount of 12.347 > Ftable 2.67 and sig. value 0.000 < 0.05).
Pengaruh 4 Pilar Rasio Keuangan terhadap Pertumbuhan Laba: Studi pada Industri Makanan & Minuman di BEI 2020-2024 Amalia Popy Novariyanti; Jaka Waskito; Niken Wahyu Cahyaningtyas
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4113

Abstract

This study examines the influence of current ratio, debt-to-equity ratio, return on assets, and total asset turnover on profit growth within Indonesia Stock Exchange-listed Food & Beverage subsector firms (2020-2024). This study aims to examine the impact of current ratio, debt-to-equity ratio, return on assets (ROA), and total asset turnover (TATO) on profit growth. The population comprised 95 registered entities, with 33 companies selected via purposive sampling meeting inclusion criteria. Secondary quantitative data were collected through annual financial report documentation. Analytical methods included descriptive statistics, classical assumption testing, multiple linear regression, partial t-tests, simultaneous f-tests, and coefficient of determination analysis using SPSS 27. Results demonstrate: Current ratio and debt-to-equity ratio negatively affect profit growth, Return on assets positively influences profit growth, Total asset turnover has no significant impact, Collectively, the four ratios significantly explain 24.9% of profit growth variability, while external factors dominate the remaining variance.
Co-Authors Agnes Dwita Amalia Popy Novariyanti Aminul Fajri Anita Himawati Bei Harira Irawan Darnawi Dewi Indriasih Dien Noviany Rahmatika Dini Triayulianti Gunistiyo Gunistiyo Ira Maya Hapsari Irwan Prasetyo Ismani Ibnatun Juli Riyanto Tri Wijaya Kusmeri Mahben Jalil Malikhatun Meitoni Sugiarto Muhammad Andi Budiyanto Niken Wahyu Cahyaningtyas Rosalina Setyowati Subroto Suwandi Suwandi Yuni Utami Yuniarti Herwinarni