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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences EKONOMIKA45 Jurnal Ilmiah Manajemen Dan Kewirausahaan
Nofryanti Nofryanti
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Analysis of Corporate Financial Performance and Investment Opportunity Set On Company Value Comparative Analysis of Compass 100 and Lq45 Index Companies in Indonesia the Year 2017 – 2021 Guntur Ramadan; Holiawati Holiawati; Nofryanti Nofryanti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 3 (2023): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i3.7678

Abstract

The issue of Firm Value should be thoroughly investigated. Firm value is an essential indicator for investors in making investment decisions investing their funds in the company. The high corporate value will impact market confidence and prospects for the company. This study analyses Corporate Financial Performance and Investment Opportunities Set on Company Value. This research was conducted at Compass 100 and LQ45 companies, with a research sample of 170 and 90, respectively, for 2017-2021. To test the hypothesis of this study using the Fixed Effect method for the Compass 100 index and the Ordinary Least Squares (OLS) method for the LQ45 index. The results of this study indicate that the Compass 100 Investment Opportunity Set index affects firm value, but Corporate Financial Performance has no impact on firm value. In the LQ45 Investment Opportunity Set index, it affects company value, but Corporate Financial Performance does not affect company value. The LQ 45 index has better investment opportunities in the future than the Compass 100 index, meaning that the LQ 45 has a much higher growth opportunity. The company's value has always been a benchmark for the company's offering to investors; with good prospects for the company in the future, it will be a concern for investors; investors will observe the development of the company's value from time to time. When the company can maximize performance properly, the value of the company will be better.
Kepemilikan Manajerial Memoderasi Hubungan Green Accounting dan Environmental Performance terhadap Economic Performance pada Perusahaan Konsumsi Makanan dan Minuman Eveline Meisya; Holiawati Holiawati; Nofryanti Nofryanti
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : 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.v13i1.4903

Abstract

The purpose of this study was to examine managerial ownership to moderate the relationship between green accounting, and environmental performance on economic performance in the food and beverage consumption sector. This type of research is associative quantitative. This study covers the category of food and beverage consumption companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique to obtain a sample of 13 companies. Use data analysis tools using Eviews. The data source is secondary data. The method used to analyze the data is panel data regression analysis. The results showed that green accounting has an influence on economic performance. Environmental performance has no influence on economic performance. Managerial ownership weakens the effect of green accounting on economic  performance, managerial ownership strengthens environmental performance on economic performance. The results showed that green accounting positively influences economic performance, highlighting the value of environmental cost management and reporting for businesses in enhancing profitability and operational efficiency. However, environmental performance was found to have no significant effect on economic performance in this sector, suggesting that merely implementing sustainable practices may not directly translate into financial gains unless supported by strategic financial reporting and green accounting measures. Interestingly, the study also found that managerial ownership has a moderating effect. Specifically, managerial ownership weakens the effect of green accounting on economic performance, possibly due to potential conflicts of interest or risk aversion among managers with significant stakes in the company. On the other hand, managerial ownership strengthens the relationship between environmental performance and economic performance, as managers are more likely to ensure that environmental strategies are aligned with long-term financial goals.
Dampak PSAK 73 terhadap Kualitas Laba Sektor Jasa dan Sektor Konsumsi BEI 2024: Analisis Komparatif ROA dan NPM Neng Entang Fatimah Iam Nur; Corie Armani; Lendra Yenti; Elzhariyanti Elzhariyanti; Nofryanti Nofryanti
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 1 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.5625

Abstract

The implementation of PSAK 73 requires the recognition of right-of-use assets (ROU) and lease liabilities (LL) on the balance sheet, along with depreciation and interest expenses (DIE) in the profit and loss statement, aimed at improving financial transparency. This study analyzes the impact of PSAK 73 on earnings quality in the services and consumer sectors listed on the Indonesia Stock Exchange (IDX) during the 2024 period. The primary focus is on the indicators Return on Assets (ROA) and Net Profit Margin (NPM). The research uses a descriptive comparative method with tables and graphs to analyze ROU, LL, DIE, ROA, and NPM. The findings show that the consumer sector is more dependent on leased assets, with significantly higher values of ROU, LL, and DIE compared to the services sector. This could potentially pressure ROA due to higher depreciation, though the consumer sector enjoys a better NPM due to larger scale operations and quicker cash turnover. Conversely, the services sector shows more stability but is volatile due to higher operational costs. This study emphasizes the importance of efficiently managing lease assets to maintain profitability and encourages future research with larger samples and long-term trend analysis to further understand the impact of PSAK 73.
Co-Authors Corie Armani Elzhariyanti Elzhariyanti Eveline Meisya Guntur Ramadan Holiawati Holiawati Lendra Yenti Neng Entang Fatimah Iam Nur