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Pengaruh Perputaran Modal Kerja, Perputaran Kas Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Manufacture Sub.Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Enny Arita; Nini Nini; Ratnawati Raflis
Menara Ilmu : Jurnal Penelitian dan Kajian Ilmiah Vol 17, No 1 (2023): Vol 17 No. 01 JANUARI 2023
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v17i1.3864

Penelitian ini bertujuan untuk mengetahui Pengaruh Perputaran Modal dan Perputaran Persediaan secara simultan terhadap Profitabilitas Perusahaan Manufaktur Sub.Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Populasi dalam penelitian ini adalah perusahaan manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Sampel pada penelitian ini adalah 10 perusahaan yang telah diseleksi dengan kriteria tertentu dengan menggunakan metode purposive sampling. Data dikumpul kan dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah sumber data sekunder yang diperoleh dari laporan keuangan tahunan yang dipublikasikan dari BEI tahun 2017 -2021. Teknik pengumpulan data dengan teknik dokumentasi. Metode analisis dengan menggunakan uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis yang diolah menggunakan SPSS 22. Hasil dari penelitian ini dalam pengujian t menunjukan perputaran modal kerja berpengaruh terhadap profitabilitas sedangkan perputaran persediaan dan perputaran kas tidak perpengaruh terhadap profitabilitas. Hasil dari Koefisien Determinasi (R2) menunjukan perputaran modal kerja, perputaran persediaan dalam menjelaskan profitabilitas sebesar 26,1% sedangkan sisanya sebesar 73,9% dipengaruhi oleh variabel-variabel lain yang digunakan dalam penelitian ini. Kata Kunci : Perputaran Modal Kerja, Perputaran Persediaan, Perputaran Kas Profitabilitas.

Pengaruh Struktur Modal Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi ( studi pada Perusahaan Manufaktur industri Pariwisata dan Rekreasi yang terdaftar di Bursa Efek Indonesia tahun 2020 – 2022 Dian Aulia Putri; Ratnawati raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This research aims to examine the influence of capital structure and company size on financial performance which is moderated by good corporate governance in tourism and recreation industry manufacturing companies listed on the Indonesia Stock Exchange in 2020 - 2022. In this research the method used is quantitative using data secondary, the sample was taken using purposive sampling and 40 companies were obtained that met the sample determination criteria. The technique used in this research is multiple linear regression analysis and MRA analysis using SPPS version 21. The results of this research show 1). Capital structure has a positive and significant effect on financial performance. 2) Company size has no significant effect on financial performance. 3) Good corporate governance is able to moderate positively and significantly the influence of capital structure on financial performance. 4) Good corporate governance is not able to moderate the influence of company size on financial performance.

Pengaruh Rasio Likuiditas, Profitabilitas, Dan Leverage terhadap Harga Saham Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Ayu Putri Anggraini; Ratnawati Raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Financial ratios have an important influence in becoming the basis for investment decision making by investors. Other factors such as dividend distribution and share price also strengthen the reasons for investing in a company. Companies that show good financial ratios will influence investor interest as well as information about large dividend distributions. By attracting investors who invest in the company, the share price will be able to increase. This research aims to determine the effect of liquidity (CR), profitability (ROA), and leverage (DER) on share prices in telecommunications companies in 2020-2022. The research uses dividend policy (DPR) as a moderating variable. The population in this research are all telecommunications companies listed on the Indonesian Stock Exchange. The sample in this research was obtained from 9 telecommunications companies using the purposive sampling method. The analysis techniques used in this research are multiple linear regression and Moderated Regression Analysis (MRA). The results of the hypothesis test show that partially Liquidity (CR) has a positive and significant effect on stock prices with a regression coefficient value of 2625.340 and a significance value of 0.001 which is smaller than 0.05, while profitability (ROA) has a significance value of 0.124 which is greater than 0. 05 and the significance value of leverage (DER), namely 0.151, is greater than 0.05, thus profitability and leverage do not have a significant effect on share prices. Then, with the Z variable as a moderating variable, namely dividend policy, results were obtained that were not significant for share prices on liquidity with a significance value of 0.872 greater than 0.05, profitability with a significance value of 0.679 greater than 0.05, and leverage with a significance value 0.988 is greater than 0.05.

Pengaruh Return On Asset (ROA) Dan Return On Equity (ROE) Terhadap Harga Saham Dengan Nilai Perusahaan Sebagai Variabel Moderasi (Pada Studi Kasus Perusahaan Industrial Goods Tbk yang terdaftar di Bursa Efek Indonesia 2020-2022) Risada Elfi; Ratnawati Raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This research aims to examine the effect of Return On Assets and Return On Equity on share prices which is moderated by company value. The population in this study are industrial goods manufacturing companies listed on the Indonesian Stock Exchange during the 2020 - 2022 period with 34 companies registered. The sample in this research was taken using purposive sampling and 20 companies were obtained and 60 samples met the criteria for determining the sample. This research was conducted on industrial goods companies listed on the Indonesian Stock Exchange using a quantitative approach. The technique used in this research is multiple linear analysis and moderated regression analysis (MRA) using SPSS version 21. The results of this research show that: (1) Return on Assets has a positive and significant effect on stock prices. (2) Return On Equity has a negative and significant effect on share prices. (3) Company value proxied by PBV is not able to strengthen the influence of ROA on share prices, this is because PBV has a negative and significant effect. (4) Company value proxied by PBV is able to strengthen the influence of company value on share prices positively and significantly.

Pengaruh Good Corporate Governance,Corporate Social Responsbility Terhadap Kinerja Keuangan Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Felia Mulyani; Ratnawati Raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This research aims to examine the influence of good corporate governance and Corporate Social Responsibility on financial performance companies listed on the Indonesian Stock Exchange 2020-2022. This research uses a quantitative descriptive approach.The data used is secondary data from the annual reports of state-owned companies listed on the Indonesian Stock Exchange. The sampling technique in this research uses non-profability sampling and the method used is the purposive sampling method. The sample in this research is 11 state-owned companies.The research results show that partially managerial ownership has a significant effect on financial performance and the board of directors has a significant effect on financial performance, while Corporate Social Responsibility has a significant effect on financial performance.

Pengaruh Dewan Komisaris, Dewan Pengawas Syariah, Dan Struktur Modal Terhadap Kinerja Keuangan Pada perbankan Syariah Periode 2021-2023 Irsyad Alief Gutawa; Ratnawati Raflis; Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v2i4.2364

This study analyzes the influence of the Board of Commissioners, Sharia Supervisory Board, and Capital Structure on Financial Performance in Islamic Banking in Indonesia. A case study was conducted on Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) registered with the Financial Services Authority (OJK) during the 2021–2023 period. The research aims to examine the partial and simultaneous effects of each independent variable on financial performance, measured by Return on Assets (ROA). The research population includes 38 Islamic banks, with a sample of 21 banks (11 BUS and 10 UUS) selected using purposive sampling based on the availability of complete annual reports. Data were analyzed using multiple linear regression with classic assumption tests and hypothesis testing.The results indicate: (1) The Board of Commissioners has a significant effect on financial performance, (2) The Sharia Supervisory Board has no effect on financial performance, (3) Capital Structure (measured by the Debt to Asset Ratio) has a significant effect on financial performance, and (4) The Board of Commissioners, Sharia Supervisory Board, and Capital Structure collectively influence financial performance.

Pengaruh Kepemilikan Manajerial, Profitabilitas, Free Cash Flow Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada SubSektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Nessa Devira Oktavia; Ratnawati Raflis
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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This study ams to examine the effect of managerial ownership, profitability, free cash flow, and company size on earnings management in food and beverage manufacturing companies listed on the Indonesia Stoct Exchange (IDX) in 2020-2024. This study is quantitative with secondary data collected through annual financial report documentation from the IDX website and the company’s official website. The study population included 95 food and beverage companies listed on the IDX. The sample selection was conducted using a purposive sampling technique, resulting in 27 companies meeting the research criteria. Data analysis used multiple linear regression with hypothesis testing using SPSS spftware. The t-test result indicate that managerial ownership has a negative and significant effecton earning management, profitability has no significant effect on earning management, free cash flow has a positive and significant effect on earning management, and company size has a positive and significant effect on earning management. Based on the F-test, managerial ownership,profitability, free cash flow, and company size simultaneously have a significant effect on earning managemen in food and beverage companies listed on the IDX. The Adjusted R Square Value 0.770 shows that the four independent variables are able to explain the variation in changes earning management by 77.0%.

Pengaruh Intellectualcapital Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Ratnawati Raflis; Aladin laia
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the influence of intellectual capital and company size on firm value, with financial performance as an intervening variable, in the food and staple retail sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The research uses a descriptive quantitative approach with secondary data derived from annual financial reports. The sampling technique applied is the saturated sample method (census), and data analysis is conducted using SPSS version 21. The independent variables in this study are intellectual capital and company size; the dependent variable is firm value; and financial performance serves as the intervening variable. The analytical methods include multiple linear regression, t-test, coefficient of determination (R²), and the Sobel test to evaluate the mediation effect. The findings indicate that both intellectual capital and company size do not significantly affect firm value. Financial performance also shows a weak influence on firm value. However, company size has a significant impact on firm value when mediated by financial performance. These results are expected to contribute to the academic literature and provide practical insights for management and investors in making strategic decisions aimed at enhancing firm value.

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