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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Siska Dewi
Institut Teknologi dan Sains Nahdlatul Ulama Pekalongan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Perputaran Kas, Struktur Modal, Pertumbuhan Laba dan Ukuran Perusahaan Terhadap Profitabilitas Dara Anggita; Siska Dewi; Anni Safitri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 1 (2024): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i1.339

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas, struktur modal, pertumbuhan laba dan uku­ran perusahaan terhadap profitabilitas. Populasi penelitian adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Metode analisis data yang digunakan adalah regresi linier berganda dengan me­nggunakan SPSS versi 25. Hasil penelitian secara parsial menunjukkan bahwa perputaran kas tidak berpengaruh sig­nifikan terhadap profitabilitas, struktur modal berpengaruh negative dan signifikan terhadap profitabilitas, pertumbuhan laba berpengaruh positif dan signifikan terhadap pro­fi­ta­bilitas, dan ukuran perusahaan tidak berpengaruh terhadap profitabilitas. Sedangkan untuk hasil secara simultan me­nunjukkan bahwa perputaran kas, struktur modal, per­tum­buhan laba, dan ukuran perusahaan berpengaruh positif dan signifikan terhadap profitabilitas.
PENGARUH ENTERPRISE RISK MANAGEMENT DAN LAVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Siska Dewi; Kusuma Wijaya; Fangela Myas Sari
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.19069

Abstract

This study examines the effect of Enterprise Risk Management (ERM) and leverage on firm value with financial performance as the intervening variable. The data used is quantitative data from the annual report which can be obtained through the idx.co.id website and the official website of each company entity. The population in this study is the property and real estate sector which is listed on the IDX 2018 – 2021. Sampling using purposive sampling and obtained a sample of 10 companies. Analysis technique with multiple linear regression analysis and sobel test. The result is that ERM has no effect on financial performance. Leverage has a negative effect on the company's financial performance. ERM has a positive effect on firm value. Leverage has no positive effect on firm value. ERM has no effect on corporate value through financial performance. Leverage affects the value of the company through financial performance. The novelty of this study is that it involves financial performance as a mediating variable to measure ERM and leverage on firm value. The limitations of the research are the research sample, the measurement of variables only uses one ratio, besides that only the sobel test analysis is used. Keywords: Enterprise Risk Management, Leverage, Financial Performance and Company Value
Pengaruh Capital Structure, Likuiditas, Profitabilitas, dan Firms Size terhadap Earnings Quality Siska Dewi
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): September 2024
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.12318

Abstract

The purpose of this study is to prove how the effect of capital structure, liquidity, profitability and company size on earnings quality. This study uses an analytical method, namely multiple linear regression with a quantitative approach. The samples in this study were 14 property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period from a total population of 86 companies. The results of this study prove that capital structure and profitability partially have a significant negative effect on earnings quality, liquidity partially has no effect on earnings quality, company size partially has a significant positive effect on earnings quality. Capital structure, liquidity, profitability and company size simultaneously affect earnings quality. In accordance with the results of this study, investors should pay more attention to the capital structure, profitability and company size of a company because these three things can affect earnings quality.
Co-Authors Anni Safitri Dara Anggita Fangela Myas Sari Kusuma Wijaya