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All Journal Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah Accusi
Windi Astuti
Universitas Sumatera Utara
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THE INFLUENCE OF BUSINESS RISK PROFITABILITY AND DIVIDEND POLICY ON COMPANY VALUE IN THE COMPANY REGISTERED FOOD AND DRINK Brigita Abigail Tri Ayu Ningrum Hutabarat; Angelyn Prily Zefanya Sihite; Herlita Helsyafira Br Tarigan; Jholant Bringg Luck Amelia Br Sinaga; Windi Astuti
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2359

Abstract

Background : This study aims to examine Business Risk, Profitability and Dividend Policy on Firm Value in food and beverage companies listed on the IDX. Sample selection was done by purposive sampling method. The sample used is companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021 as many as 14 companies with the amount of data processed for 3 years as many as 42 companies. Method : The type of data used is secondary data obtained from the official IDX website in the form of company financial reports. The data analysis tool used is multiple linear regression with the help of the SPSS version 20.0 program. Result :The results of this study indicate that partially Profitability (ROA) and Dividend Policy (ROA) have an effect and are significant on Firm Value, while Business Risk has no effect and is not significant for Value. Company. Then simultaneously Business Risk, Profitability (ROA) and Dividend Policy (ROA) have a significant and significant effect on Company Value. Conclusion: The magnitude of the influence of Business Risk, Profitability (ROA) and Dividend Policy (ROA) is used in the research model on Firm Value. is 39.1%. while the remaining 60.9% is explained by other factors not examined in the study.
Evaluation Of Financial Performance Effectiveness Through the Risk-Based Capital (RBC) Ratio Approach AT PT Asuransi Maximus Graha Persada Tbk Listed on The Indonesia Stock Exchange Windi Astuti; Fauziah Kumalasari
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/8rz9h141

Abstract

This study aims to analyze the effectiveness of the financial performance of PT Asuransi Maximus Graha Persada Tbk during the 2020–2023 period based on liquidity and solvency indicators. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements. The analysis was conducted through the calculation of financial ratios, including the current ratio, cash ratio, debt to assets ratio, debt to equity ratio, and the Risk Based Capital (RBC) ratio as a key indicator of health for insurance companies. The results show that the company’s liquidity level is categorized as very strong, with an average current ratio of 202.75% and an average cash ratio of 70.5%, both exceeding the respective industry standards of 200% and 50%. Conversely, the company’s solvency level is classified as less healthy, indicated by an average debt to assets ratio of 58% and an average debt to equity ratio of 141.25%, each surpassing the industry thresholds of 40% and 70%. Meanwhile, the company’s RBC value averages 180.5% during the study period, signifying a very healthy financial condition as it is well above the minimum requirement set by the Financial Services Authority (OJK) of 120%. These findings indicate that while the company demonstrates strong liquidity and adequate capitalization, its debt structure requires further attention to enhance long-term financial stability
Co-Authors Angelyn Prily Zefanya Sihite Brigita Abigail Tri Ayu Ningrum Hutabarat Fauziah Kumalasari Herlita Helsyafira Br Tarigan Sinaga, Jholant Bringg Luck Amelia Br