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All Journal Jurnal ULTIMA Accounting EKONOMIKA45 E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen International Journal of Asian Business and Management (IJABM) Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Inovasi Ekonomi Syariah dan Akuntansi International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting
Usep Syaipudin
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

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Journal : EKONOMIKA45

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Pengaruh Biaya Lingkungan dan Kinerja Lingkungan Terhadap Nilai Perusahaan Bella Anggriani; Usep Syaipudin
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4422

Abstract

This research is motivated by increasing public attention to environmental issues, especially in the manufacturing sector which has great potential to pollute the environment. This study aims to analyze the effect of environmental costs and environmental performance on the value of manufacturing companies listed on the IDX and participating in the KLHK PROPER program in the 2020-2023 period. This quantitative research uses secondary data from the company’s annual report, PROPER report, and IDX. The sample was determined by purposive sampling and consisted of 30 companies. The independent variables are environmental costs and environmental performance, with firm value as the dependent variable measured through Tobin’s Q ratio. Control variables include profitability, firm size, and firm age. The data analysis technique uses the SPSS version 25 tool with descriptive statistical tests, classical assumption tests, and hypothesis testing. The results showed that environmental performance has a positive and significant effect on firm value, while environmental costs have no significant effect. This means that firm value is more influenced by environmental performance than the amount of costs incurred for these activities.
Pengaruh Profitabilitas, Likuiditas, dan Pertumbuhan Perusahaan Terhadap Struktur Modal: Studi pada Perusahaan Food and Beverage yang Go Public di Bursa Efek Indonesia Periode 2020 – 2023 Theresita Angela Zita Dewi; Usep Syaipudin
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4483

Abstract

An optimal capital structure is a crucial factor in maintaining financial stability and supporting business growth, particularly in the dynamic food and beverage sector. This study aims to analyze the influence of profitability, liquidity, and company growth on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange during the period 2020–2023. This quantitative research uses secondary data obtained from the Indonesia Capital Market Directory. The sample consists of 71 companies selected using purposive sampling. Data were analyzed using multiple linear regression, supported by classical assumption tests to ensure the validity of the results. The findings reveal that profitability has a negative but insignificant impact on capital structure, while liquidity and company growth have significant negative impacts. These results indicate that higher profitability, liquidity, and growth tend to reduce the reliance on external financing. The implications of this study provide insights for companies in formulating effective financing strategies and offer important considerations for investors in evaluating the risks and investment opportunities in this sector.
Co-Authors Ade Widiyanti Aulia Herani Safitri Bella Anggriani Desy Mayasari Devani Anas Tasya Erliza Miranda Putri Evi Yana Hasmi Fadhil Farizi Mursyidan Fadhilah Faizah Shofiyah Larasati R Januar Panjaitan Ladista, Rindy Dwi Lindrianasari Prilla Mutia Indriyati Reni Oktavia Rialdi Azhar Sri Natalia Maharani Br Sinulingga Theresita Angela Zita Dewi Tri Joko Prasetyo Vinka Triyuni Sarpta Widya Rizki Eka Putri