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Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Intervening Agustina Dian Putri Manurung
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2022): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i1.1769

Purpose: This research was conducted to find out and explain several factors that are thought to influence firm value, such as how good corporate governance is and how the company's financial performance is. Research Methodology: The research sample was taken based on several criteria while the data collection was based on a documentation study which was processed using SPSS and the Sobel Test. Results: This study shows that financial performance cannot mediate the effect of managerial ownership on the value of a company. However, financial performance can mediate the effect of institutional ownership on the value of a company. Limitations: The number of variables selected in this study is limited, as well as the number of samples studied. Contribution: It is hoped that this research can be used as reference material for those who wish to do further research on this topic and is expected to be useful for company managers in an effort to maximize company value as their main objective.

The Effect of Good Corporate Governance on Firm Value with Financial Performance As an Intervening Variable Agustina Dian Putri Manurung
Neo Journal of economy and social humanities Vol 1 No 4 (2022): Neo Journal of Economy and Social Humanities, December 2022
Publisher : International Publisher

The purpose of this study was to analyze the effect of Good Corporate Governance on company value with financial performance as an intervening variable in property and real estate companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Sampling in this study used purposive sampling, so that a total of 50 data samples were obtained (10 companies x 5 years). The type of data used is secondary data taken using documentation. The data analysis technique used is multiple linear regression analysis and path analysis. The results of the research show that managerial ownership has no effect on financial performance. Meanwhile, institutional ownership influences financial performance. Managerial ownership and institutional ownership have no effect on firm value. Meanwhile, financial performance influences firm value. And based on path analysis using the Sobel test, financial performance cannot mediate the effect of managerial ownership on firm value. However, financial performance is able to mediate the effect of institutional ownership on firm value

Dampak Non-Performing Loan dan Inflasi Terhadap Profitabilitas (Studi Pada Perbankan di Indonesia Tahun 2017-2021) Agustina Dian Putri Manurung; Isfenti Sadalia; Syahyunan Syahyunan
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 3 No 1 (2023): STIESEM 2023 (International Webinar & Call for Paper) “Utilization of Technology
Publisher : STIE Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Bank adalah fondasi sistem keuangan suatu negara dan memainkan peran penting dalam menyediakan likuiditas dalam perekonomian pasar. Namun, mereka akan menghadapi hambatan besar dalam bentuk risiko kredit dan permasalahan makroekonomi yang akan berdampak langsung pada pendapatan mereka. Studi ini mengevaluasi kemungkinan dampak non-performing loan dan inflasi terhadap profitabilitas bank di Indonesia menggunakan statistik data panel pada sampel 39 bank yang terdaftar di BEI, dipilih menggunakan metode purposive sampling, dengan tahun penelitian berkisar antara tahun 2017 hingga 2021. Tujuannya adalah untuk mengetahui apakah dan bagaimana kredit bermasalah dan inflasi mempengaruhi profitabilitas bank yang diukur dengan rasio return on assets (ROA). Temuan utama penelitian ini adalah ROA berkorelasi negatif dengan non-performing loan dan berkorelasi positif dengan inflasi. Berdasarkan temuan tersebut, kami menyarankan manajemen untuk lebih melakukan kontrol dan fokus pada sistem penyaluran kreditnya karena jika proporsi kredit macet meningkat maka akan mengakibatkan kerugian yang cukup besar bagi perbankan.

Intellectual Capital, Non-Performing Loan, and Inflation’s Effects on Firm Value : The Mediating Role of Financial Performance Agustina Dian Putri Manurung; Isfenti Sadalia; Syahyunan
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 10 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i10.102

This paper aims to analyze how financial performance can mediate the influence of intellectual capital, non-performing loans and inflation on firm value. Our sample is 39 banks in Indonesia that have passed the criteria based on purposive sampling, with a total of 5 years of observation. This research is quantitative research with a panel data multiple regression model, which will be processed using E-views and a Sobel test calculator to test the mediation effect. The findings of this research show that VACA, VAHU, non-performing loans and inflation have a direct effect on financial performance. However, STVA has no effect. Also directly, VACA, non-performing loans and financial performance influence firm value. However, VAHU, STVA and inflation have no effect on firm value. The results of the Sobel test succeeded in proving that financial performance was able to mediate the influence of VACA, VAHU, non-performing loans and inflation on firm value. However, it failed to prove the mediating influence of financial performance on STVA and firm value.

Implementasi Strategi Branding Guna Memperkuat Brand Image dan Brand Value CV Mandiri Kopi Trisatya, Achmad Afriadi; Adiputra, Achmad Basyir Santoso; Manurung, Agustina Dian Putri; Hazmi, Fadli; Purba, Murdhiyati Hilma; Rauziqmi, Rosi
JUBDIMAS ( Jurnal Pengabdian Masyarakat) Vol 1 No 2 (2022): Jurnal Pengabdian Masyarakat, September 2022
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jubdimas.v1i2.75

A business certainly must have a strong branding strategy in order to realize the vision and mission of a business. In the midst of an increasingly massive market growth and development, of course this has an impact on the increasing number and development of various businesses in the community, including the coffee business. The coffee business is growing well from upstream to downstream. More and more similar businesses make the competition tougher and of course a good branding strategy is needed. The strengthening of brand value and brand image in terms of can strengthen the purchase intention by consumers. This community service program is expected to be able to provide assistance to the coffee business of CV Mandiri Kopi so that it can strengthen the brand and is expected to increase coffee sales. Keywords: brand value, brand image, and purchase intention.

Intellectual Capital, Non-Performing Loan, and Inflation’s Effects on Firm Value : The Mediating Role of Financial Performance Manurung, Agustina Dian Putri; Sadalia, Isfenti; Syahyunan
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 10 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i10.102

This paper aims to analyze how financial performance can mediate the influence of intellectual capital, non-performing loans and inflation on firm value. Our sample is 39 banks in Indonesia that have passed the criteria based on purposive sampling, with a total of 5 years of observation. This research is quantitative research with a panel data multiple regression model, which will be processed using E-views and a Sobel test calculator to test the mediation effect. The findings of this research show that VACA, VAHU, non-performing loans and inflation have a direct effect on financial performance. However, STVA has no effect. Also directly, VACA, non-performing loans and financial performance influence firm value. However, VAHU, STVA and inflation have no effect on firm value. The results of the Sobel test succeeded in proving that financial performance was able to mediate the influence of VACA, VAHU, non-performing loans and inflation on firm value. However, it failed to prove the mediating influence of financial performance on STVA and firm value.

Inventory Turnover and Leverage's Impact on Financial Performance (Case Study of Cement Sub-Sector Companies Listed on the IDX) Manurung, Agustina Dian Putri
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 2 (2023): April - June, 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.2.8303

The purpose of this study is to ascertain how leverage and inventory turnover affect the financial performance of companies in the cement subsector listed on the IDX from 2017 to 2021. Leverage and inventory turnover are the independent factors in this investigation. Financial performance serves as the study's dependent variable. Companies in the cement subsector that were listed on the IDX between 2017 and 2021 make up the research population. As a method for research sampling, total sampling is used. While the type of data used is secondary data, which is obtained through the documentation technique by visiting the websites www.idx.co.id, and the websites of each company. Multiple linear regression analysis is the method of data analysis performed. A strong negative impact of leverage on a company's financial performance is shown via studies on hypothesis testing. Yet, there was no impact on financial performance for the inventory turnover variable.

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